Daystar Foundation and Library Inc.

“The daystar foundation & library, inc. Does not have committees with the authority to act on behalf of the governing body. Therefore, no documentation of committee meetings was required.”

“THE ORGANIZATION ENGAGES A PAID PREPARER EXPERIENCED IN THE PREPARATION OF THE FORM 990 TO PREPARE THE FORM. THE ORGANIZATION'S TREASURER, ACCOUNTING MANAGER, AND CHAIRMAN OF THE BOARD OR EXECUTIVE DIRECTOR REVIEW THE RETURN AS PREPARED BY THE PREPARER. A COPY OF THE RETURN IS THEN MAILED OR EMAILED TO THE BOARD OF DIRECTORS PRIOR To FILING.”

“The foundation requires that all trustees, officers and employees attest annually to their familiarity with the foundation's written conflict of interest policy and disclose any information concerning conflicts of interest or even possible conflicts of interest. If a conflict or possible conflict exists, the trustee, officer or employee must disclose the matter to the foundation's governing body, he/she are not permitted to vote on any decision involving the matter, he/she cannot actively participate as advocates on his/her own behalf and he/she should ensure that contracts and services with the foundation are competitive, fair and in the best interest of the foundation.”

“The daystar foundation & library, inc. Had a compensation study done by an independent consulting firm in 2017 to determine fair compensation for the chairman of the board/founding trustee. The organization also reviews the most recent local compensation data published by the oklahoma center for non-profits in determining compensation of all of its employees.”

“THE ORGANIZATION DOES NOT CURRENTLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR AUDITED FINANCIAL STATEMENTS AVAILABLE. FORM 990 PART XI LINE 9 OTHER CHANGES IN NET ASSETS ABBOTT MARKER SYSTEM, LLC loss ($166,743) audit to tax expense reconciliation ($28,823) ------------------------------------------------------ TOTAL OTHER CHANGES IN NET ASSETS ($195,566)”

“Daystar was established in 1990 to collect, care for, and make available books, papers, and memorabilia relating to the early days of christian science, its discoverer and founder, mary baker eddy, and those individuals who helped her in the fledgling stages of the christian science movement. The purpose behind daystar is to foster deeper and more widespread interest in the history of christian science as discovered by mary baker eddy and to inspire heartfelt appreciation for her and for those students of hers who faithfully served the church she founded.”

“MAINTENANCE OF RARE BOOK/DOCUMENT COLLECTION DAYSTAR HOUSES AND MAINTAINS A RARE AND UNIQUE COLLECTION OF BOOKS AND DOCUMENTS RELATED TO THE HISTORY OF THE CHRISTIAN RELIGION AND THE PRACTICE OF CHRISTIAN SCIENCE. ITS LIBRARY AND FACILITY IS OPEN TO THE PUBLIC FOR STUDY, RESEARCH, INSPIRATION, AND TO FOSTER A DEEPER AND MORE WIDESPREAD INTEREST IN THE HISTORY OF CHRISTIANITY AND THE HISTORY OF CHRISTIAN SCIENCE. THE NUMBER OF VISITORS TO DAYSTAR HAS INCREASED EACH YEAR SINCE ITS MOVE TO ITS NEW FACILITY, WHICH IS MUCH MORE VISIBLE AND CAN ACCOMMODATE MORE VISITORS MORE EASILY THAN THE PREVIOUS FACILITY. DAYSTAR RECEIVES, ON AVERAGE, OVER 115 CALLS A YEAR REQUESTING ANSWERS TO RESEARCH QUESTIONS. DAYSTAR'S WEBSITE (DAYSTARFOUNDATION.ORG) RECEIVED 5,483 HITS IN 2019, WITH OVER 17,954 PAGE VIEWS AND OVER 3,848 USERS. THE DAYSTAR COLLECTIONS INCLUDE EARLY EDITIONS OF THE PUBLISHED WRITINGS OF MRS. EDDY, THE DISCOVERER AND FOUNDER OF THE CHRISTIAN SCIENCE RELIGION, ORIGINAL LETTERS WRITTEN BY MRS. EDDY, REMINISCENCES PREPARED BY THOSE WHO KNEW HER, AND NUMEROUS BOOKS AND OTHER PUBLICATIONS ABOUT HER AND THE EMERGENCE OF CHRISTIAN SCIENCE IN NINETEENTH-CENTURY AMERICA. ALSO INCLUDED IN THE COLLECTION ARE HISTORIC BIBLES AND COMMENTARIES. DAYSTAR'S MAINTENANCE AND PRESERVATION OF SUCH BOOKS, DOCUMENTS AND ARTIFACTS MEANS THAT THE HISTORY OF CHRISTIANITY, CHRISTIAN SCIENCE AND THE BIBLE WILL BE PRESERVED FOR FUTURE GENERATIONS. DAYSTAR HAS AN HISTORIC COLLECTION OF RARE BIBLES, DATING BACK TO 1606, AS WELL AS A SELECTION OF WELL-KNOWN BIBLE RESEARCH WORKS. DAYSTAR'S EXHIBITS INCLUDE BIBLES FROM THE SEVENTEENTH, EIGHTEENTH, AND NINETEENTH CENTURIES. Form 990 Part III Line 4b PRESENTATION SERIES REGARDING THE HISTORY OF THE BIBLE, CHRISTIANITY, AND CHRISTIAN SCIENCE THE ASSOCIATION WEEK INCLUDED LIBRARY TOURS AND PRESENTATIONS OF AV RECORDINGS, AS WELL AS TIME FOR GUESTS TO RESEARCH AND STUDY. IN JUNE, AN ANALYTICAL READING INSTRUCTOR GAVE LESSONS ON READING THE BIBLE NATURALLY AND CONVERSATIONALLY. THE FALL EVENT INCLUDED TOURS OF THE LIBRARY, A TALK BY CLASSICAL EDUCATOR KATY MCKINNEY, A HYMN SING, THE EFFULGENCE FOUNDATION'S MOVIE ABOUT CHRISTIAN SCIENCE PRACTITIONER AND TEACHER IVIMY GWALTER, A FLUTE CONCERT, AND A PIANO CONCERT THAT INCLUDED VARIATIONS ON HYMNS FROM "THE CHRISTIAN SCIENCE HYMNAL." Form 990 Part III Line 4c AV RESTORATION AND PRESERVATION DAYSTAR IS COMMITTED TO PRESERVING AV PROGRAMS RELATED TO THE HISTORY OF THE BIBLE, CHRISTIANITY, AND CHRISTIAN SCIENCE. IT DIGITALLY RESTORES AND ARCHIVES ITS COLLECTION OF HISTORIC AV PROGRAMS TO MAKE THEM AVAILABLE TO VISITORS IN THE LIBRARY NOW AND FOR YEARS TO COME.”

“Although the daystar foundation & library, inc. Does not have a committee that assumes responsibility for oversight of the audit process and selection of the audit firm, the treasurer generally recommends the auditor to the board of trustees.”

“SECTION 1.263(A)-3(N) ELECTION - BOOK CONFORMITY ELECTION DAYSTAR FOUNDATION & LIBRARY, INC. IS MAKING THE ELECTION UNDER TREAS. REG. 1.263(A)-3(N) TO CAPITALIZE THOSE REPAIR AND MAINTENANCE COSTS THAT IT TREATS AS CAPITAL EXPENDITURES ON ITS BOOKS AND RECORDS FOR THE TAX YEAR ENDED DECEMBER 31, 2019. TAXPAYER NAME: DAYSTAR FOUNDATION & LIBRARY, INC. ADDRESS: 3015 UNITED FOUNDERS BLVD. Oklahoma City, OK 73112 Taxpayer Identification Number: 73-1361940 SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION DAYSTAR FOUNDATION & LIBRARY, INC. HEREBY MAKES THE DE MINIMIS SAFE HARBOR ELECTION UNDER SECTION 1.263(A)-1(F) OF THE TREASURY REGULATIONS, EFFECTIVE FOR THE TAX YEAR ENDING DECEMBER 31, 2019. TAXPAYER HAS AN APPLICABLE FINANCIAL STATEMENT FOR THE YEAR OF THE ELECTION. THIS ELECTION PERMITS THE TAXPAYER TO DEDUCT FOR TAX PURPOSES ANY ITEM DEDUCTED UNDER ITS BOOK POLICY THAT DOES NOT EXCEED $5,000 PER INVOICE (OR PER ITEM, AS SUBSTANTIATED BY THE INVOICE) OR ITEMS HAVING AN ECONOMIC USEFUL LIFE OF TWELVE MONTHS OR LESS AS DESCRIBED IN SECTION 1.263(A)-1(F)(1)(I). TAXPAYER NAME: DAYSTAR FOUNDATION & LIBRARY, INC. ADDRESS: 3015 UNITED FOUNDERS BLVD. OKLAHOMA CITY, OK 73112 TAXPAYER IDENTIFICATION NUMBER: 73-1361940”