Civic Intelligence

Lodestar Childrens Services Inc

EIN 81-1286372 • 501(c)3 • Farmingdale, NY

Profile

Our mission is to empower children and families by providing necessary tools to develop and improve their own system for supporting their own needs, as they see and defines them.

234 Airport Plaza BlvdFarmingdale, NY 11735

www.lodestarcs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.44x

Higher debt load relative to assets than 79% of similar nonprofits.

NTEE P20 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.19x

Higher debt load relative to revenue than 73% of similar nonprofits.

NTEE P20 • $1M-$5M nonprofits • Source year 2024

Net Margin

31st percentile

-0.6%

Higher net margin than 31% of similar nonprofits.

NTEE P20 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$248,663

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

NTEE P20 • $1M-$5M nonprofits • Source year 2024

Asset Growth

64th percentile

20%

Faster asset growth than 64% of similar nonprofits.

NTEE P20 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

9.0%

Faster revenue growth than 45% of similar nonprofits.

NTEE P20 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,069,183

Up $175,085 (+20%) from 2023

Liabilities

Up

$472,105

Up $189,845 (+67%) from 2023

Net Assets

Down

$597,078

Down $14,760 (-2.4%) from 2023

Revenue

Up

$2,433,941

Up $200,631 (+9.0%) from 2023

Expenses

Up

$2,448,701

Up $510,431 (+26%) from 2023

Net Income

Down

-$14,760

Down $309,800 (-105%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2016: $200Liabilities 2016: $1,475Net Assets 2016: -$1,2752016Assets 2017: $4,133Liabilities 2017: $6,499Net Assets 2017: -$2,3662017Assets 2018: $56,374Liabilities 2018: $39,455Net Assets 2018: $16,9192018Assets 2019: $69,029Liabilities 2019: $807Net Assets 2019: $68,2222019Assets 2020: $126,910Liabilities 2020: $33,042Net Assets 2020: $93,8682020Assets 2021: $151,458Liabilities 2021: $4,425Net Assets 2021: $147,0332021Assets 2022: $538,411Liabilities 2022: $221,613Net Assets 2022: $316,7982022Assets 2023: $894,098Liabilities 2023: $282,260Net Assets 2023: $611,8382023Assets 2024: $1,069,183Liabilities 2024: $472,105Net Assets 2024: $597,0782024

Highlighted filing

2024

Assets$1,069,183
Liabilities$472,105
Net Assets$597,078

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $200Expenses 2016: $1,475Net Income 2016: -$1,2752016Revenue 2017: $28,392Expenses 2017: $29,483Net Income 2017: -$1,0912017Revenue 2018: $322,359Expenses 2018: $302,806Net Income 2018: $19,5532018Revenue 2019: $271,984Expenses 2019: $242,015Net Income 2019: $29,9692019Revenue 2020: $394,442Expenses 2020: $368,796Net Income 2020: $25,6462020Revenue 2021: $607,521Expenses 2021: $585,606Net Income 2021: $21,9152021Revenue 2022: $1,225,905Expenses 2022: $1,161,258Net Income 2022: $64,6472022Revenue 2023: $2,233,310Expenses 2023: $1,938,270Net Income 2023: $295,0402023Revenue 2024: $2,433,941Expenses 2024: $2,448,701Net Income 2024: -$14,7602024

Highlighted filing

2024

Revenue$2,433,941
Expenses$2,448,701
Net Income-$14,760

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 23, 2025
Return Version
2024v5.2
Gross Receipts
$2,453,210
Mission and Program Overview

Mission

Our mission is to "empower children and families" by providing necessary tools to develop and improve their own system for supporting their own needs, as they see and defines them.

Our mission is to empower children and families by providing necessary tools to develop and improve their own system for supporting their own needs, as they see and defines them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$598,874$602,879▲ $4,005
Accounts Receivable$266,530$276,860▲ $10,330
Prepaid Expenses and Deferred Charges$25,877$24,014▼ $1,863
Total Assets$894,098$1,069,183▲ $175,085
Other Assets Total$2,817$165,430▲ $162,613
Liabilities
Accounts Payable and Accrued Expenses$280,950$275,304▼ $5,646
Other Liabilities-$196,801-
Deferred Revenue$1,310--
Total Liabilities$282,260$472,105▲ $189,845
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$610,838$595,726▼ $15,112
Net Assets With Donor Restrictions$1,000$1,352▲ $352
Total Net Assets Fund Balance$611,838$597,078▼ $14,760
Total Liabilities and Net Assets / Fund Balance$894,098$1,069,183▲ $175,085

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$6,183--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James ReganExecutive DirectorFT$239,670$8,993$248,663
James Regan--$239,670$8,993$248,663

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$25,249
Program Service Revenue
$2,400,232
Investment Income
$17,801
Other Revenue
$-9,341
All Other Contributions
$21,317
Change in Net Assets
$-14,760

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,433,941
Total Revenue per Audited Statements
$2,433,941
Total Revenue per Form 990
$2,433,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,971,565
Other Expenses$477,136
Total Fundraising Expense$73,758
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,153,805$379,125$51,095$1,584,025
Current Officers, Directors, Trustees, and Key Employees$174,576$57,363$7,731$239,670
All Other Expenses$215,608$9,117$2,343$227,068
Payroll Taxes$93,680$42,042$3,757$139,479
Insurance$63,598$11,246$0$74,844
Fees for Services Accounting$0$66,500$0$66,500
Occupancy$0$33,359$0$33,359
Information Technology$19,335$4,679$0$24,014
Office Expenses$269$18,459$0$18,728
Fees for Services Other$0$17,037$0$17,037
Pension Plan Contributions$0$8,391$0$8,391
Travel$1,231$1,672$46$2,949
Fees for Services Legal$0$334$0$334
Other Expenses$0$279$14$293
Interest$0$235$0$235
Advertising$0$100$0$100
Total Functional Expenses$1,722,428$652,515$73,758$2,448,701

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,448,701
Total Expenses per Audited Statements$2,448,701
Total Expenses per Form 990$2,448,701
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$19,269
Fundraising Gross Income$8,329
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wheels for Wellness$5,721$5,721$6,084$-363
Summer Raffle$6,660$3,200-$3,200
Total Events$17,863$13,930$19,268$-5,338
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$159,231
Other Liabilities$37,570
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Lodestar Childrens Services Inc
EIN
81-1286372
Phone
6313012935
Address
234 Airport Plaza Blvd, Farmingdale, NY 11735

Signing Officer

Name
James Regan
Title
Executive Director
Phone
6313012935
Signed
2025-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Regan
Formed
2016
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
5
Employees
150
Volunteers
20

Preparer

Firm
Curran & Company LLC
Address
3211 Eastern Avenue, Baltimore, MD 21224
Preparer
Timothy Curran CPA
Phone
4108142463
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Officer & Key Employee

Pt VI, Line 8A

All Board of Directors actions were documented contemporaneously

Pt VI, Line 8B

All Board of Directors actions were documented contemporaneously

Pt VI, Line 12C

All documented

Pt VI, Line 11B

Executive Board of Directors review

Pt VI, Line 15A

Board of Directors approval

Pt VI, Line 15B

Board of Directors approval

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Other Income 2023: 851. 2024: 1599. Description: In-Kind Donations 2023: 4350. 2024: 5603. Description: Special Event Revenues 2023: 14056. 2024: 8329.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
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