Civic Intelligence

Shining Stars Foundation

990 • Fiscal year 2014 • EIN 84-1526586

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 16, 2014

PO Box 130881612

(970) 726-8009

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

45th percentile

0.03x

Higher debt load relative to assets than 45% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

40th percentile

0.02x

Higher debt load relative to revenue than 40% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

27th percentile

-5.1%

Higher net margin than 27% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

75th percentile

$65,000

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

15th percentile

-11%

Faster asset growth than 15% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$306,369

Down $38,248 (-11%) from 2013

Net Assets

Down

$297,338

Down $25,750 (-8.0%) from 2013

Liabilities

Down

$9,031

Down $12,498 (-58%) from 2013

Revenue

$507,129

No earlier filing loaded for comparison.

Expenses

Up

$532,880

Up $91,782 (+21%) from 2013

Net Income

-$25,751

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $173,258Liabilities 2011: $4,823Net Assets 2011: $168,4352011Assets 2012: $288,334Liabilities 2012: $15,616Net Assets 2012: $272,7182012Assets 2013: $344,617Liabilities 2013: $21,529Net Assets 2013: $323,0882013Assets 2014: $306,369Liabilities 2014: $9,031Net Assets 2014: $297,3382014Assets 2015: $392,404Liabilities 2015: $135,549Net Assets 2015: $256,8552015Assets 2016: $452,195Liabilities 2016: $129,759Net Assets 2016: $322,4362016Assets 2017: $389,444Liabilities 2017: $96,802Net Assets 2017: $292,6422017Assets 2018: $813,559Liabilities 2018: $262,730Net Assets 2018: $550,8292018Assets 2019: $871,994Liabilities 2019: $134,862Net Assets 2019: $737,1322019Assets 2020: $919,457Liabilities 2020: $199,500Net Assets 2020: $719,9572020Assets 2021: $1,275,551Liabilities 2021: $165,467Net Assets 2021: $1,110,0842021Assets 2022: $1,237,125Liabilities 2022: $109,537Net Assets 2022: $1,127,5882022Assets 2023: $1,665,810Liabilities 2023: $20,636Net Assets 2023: $1,645,1742023Assets 2024: $2,098,498Liabilities 2024: $64,047Net Assets 2024: $2,034,4512024

Highlighted filing

2014

Assets$306,369
Liabilities$9,031
Net Assets$297,338

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $381,4822011Expenses 2012: $465,6232012Expenses 2013: $441,0982013Revenue 2014: $507,129Expenses 2014: $532,880Net Income 2014: -$25,7512014Revenue 2015: $562,616Expenses 2015: $603,099Net Income 2015: -$40,4832015Revenue 2016: $752,129Expenses 2016: $669,908Net Income 2016: $82,2212016Revenue 2017: $711,485Expenses 2017: $741,279Net Income 2017: -$29,7942017Revenue 2018: $785,849Expenses 2018: $713,766Net Income 2018: $72,0832018Revenue 2019: $958,319Expenses 2019: $772,016Net Income 2019: $186,3032019Revenue 2020: $655,798Expenses 2020: $672,973Net Income 2020: -$17,1752020Revenue 2021: $917,665Expenses 2021: $546,360Net Income 2021: $371,3052021Revenue 2022: $650,995Expenses 2022: $616,419Net Income 2022: $34,5762022Revenue 2023: $1,281,477Expenses 2023: $806,227Net Income 2023: $475,2502023Revenue 2024: $1,605,026Expenses 2024: $1,263,727Net Income 2024: $341,2992024

Highlighted filing

2014

Revenue$507,129
Expenses$532,880
Net Income-$25,751
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 16, 2014
Return Version
2013v3.1
Gross Receipts
$507,129
Mission and Program Overview

Mission

To empower and support children with cancer, young adult survivors, and their families through recreational and social programs.

Provide activities and support for children with cancer and other life threatening diseases.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$196,458$171,735▼ $24,723
Cash and Non-Interest-Bearing Accounts$80,893$73,138▼ $7,755
Land, Buildings, and Equipment, Net$52,766$53,496▲ $730
Prepaid Expenses and Deferred Charges$9,500$8,000▼ $1,500
Accounts Receivable$5,000--
Total Assets$344,617$306,369▼ $38,248
Liabilities
Accounts Payable and Accrued Expenses$21,529$9,031▼ $12,498
Total Liabilities$21,529$9,031▼ $12,498
Net Assets / Fund Balance
Unrestricted Net Assets$323,088$297,338▼ $25,750
Total Net Assets Fund Balance$323,088$297,338▼ $25,750
Total Liabilities and Net Assets / Fund Balance$344,617$306,369▼ $38,248

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$53,496$71,896-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathy GingeryExec. DirectorFT$65,000$65,000

Board Members and Trustees

NameTitle
Dr Larry McclearyVice President
John LasalleDirector
Kevin MooreDirector
Marty RobertsDirector
Wendy FosterDirector
William KritzikDirector
HAL O'LEARYPesident
Revenue and Support

Revenue Composition

Contributions and Grants
$506,846
Program Service Revenue
$0
Investment Income
$283
Other Revenue
$0
All Other Contributions
$506,846
Change in Net Assets
$-25,751

Audited Revenue Reconciliation

Revenue per Audited Statements
$507,129
Revenue Not Reported on Form 990
$519,386
Total Revenue per Audited Statements
$1,026,515
Total Revenue per Form 990
$507,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$349,133
Salaries, Compensation, and Employee Benefits$183,747
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$165,289$0$0$165,289
Other Salaries and Wages$115,185$3,562$0$118,747
Current Officers, Directors, Trustees, and Key Employees$63,050$1,950$0$65,000
All Other Expenses$50,588$10,038$0$60,626
Occupancy$47,316$965$0$48,281
Depreciation Depletion$8,028$8,027$0$16,055
Fees for Services Accounting$0$4,700$0$4,700
Other Expenses$0$3,348$0$3,348
Interest$0$68$0$68
Total Functional Expenses$499,622$33,258$0$532,880

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,052,265
Expenses per Audited Statements$532,880
Total Expenses per Form 990$532,880
Expenses Not Reported on Form 990$519,385
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Gingery Associates IncOwned by Exec. Dir.Office space rentNo$18,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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

EIN
84-1526586
Phone
9707268009

Signing Officer

Name
Kathy Gingery
Title
Executive Director
Phone
9707268009
Signed
2014-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Gingery
Formed
2001
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
350

Preparer

Preparer
James G Colclaser
Phone
9494740895
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Draft of tax return provided via e-mail to Board of Directors

Pt VI, Line 11B

for review prior to filing.

Pt VI, Line 15A

Compensation determined by entire Board of Directors

Pt VI, Line 15A

based on their understanding of the local labor market.

Pt VI, Line 19

Documents provided upon request.

Pt VI, Line 12C

Executive Director and Board monitoring of employees

Pt VI, Line 12C

and other board members for appearance of non-compliance.

Pt XI

Rounding

Form 990, Part IX, Line 24F

Dues & subscriptions 2520. 0. 2520. 0. Insurance 4722. 0. 4722. 0. Licenses & permits 1478. 1478. 0. 0. Media/video/photos 10720. 10720. 0. 0. Medical support 12983. 12983. 0. 0. Postage 5179. 4998. 181. 0. Printing 7338. 7081. 257. 0. Promotional items 3725. 3725. 0. 0. Repairs 2102. 0. 2102. 0. Ski rental & instructors 0. 0. 0. 0. Storage 2557. 2557. 0. 0. Telephone 7302. 7046. 256. 0.

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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0321
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01540
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0283
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0429
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0465
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0321
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01540
IRS990ScheduleA/InvestmentIncomeCYPct00.00070
IRS990ScheduleA/InvestmentIncomePYPct00.00070
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99930
IRS990ScheduleA/PublicSupportPY509Pct00.99930
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt02352282
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0466846
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0491040
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0569442
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0435592
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0389362
IRS990ScheduleA/Total509Grp/TotalAmt02352282
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02353822
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0519386
IRS990ScheduleD/DonatedServicesUseFcltsAmt0519386
IRS990ScheduleD/EquipmentGrp/BookValueAmt053496
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071896
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0125392
IRS990ScheduleD/ExpensesNotReportedAmt0519385
IRS990ScheduleD/ExpensesSubtotalAmt0532880
IRS990ScheduleD/OtherExpensesIncludedAmt0-1
IRS990ScheduleD/RevenueNotReportedAmt0519386
IRS990ScheduleD/RevenueSubtotalAmt0507129
IRS990ScheduleD/TotalBookValueLandBuildingsAmt053496
IRS990ScheduleD/TotalExpensesPerForm990Amt0532880
IRS990ScheduleD/TotalRevenuePerForm990Amt0507129
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01026515
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01052265
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0GINGERY ASSOCIATES INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Owned by Exec. Dir.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt018000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Office space rent
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Draft of tax return provided via e-mail to Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation determined by entire Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3based on their understanding of the local labor market.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Documents provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Executive Director and Board monitoring of employees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6and other board members for appearance of non-compliance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Rounding
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DUES & SUBSCRIPTIONS 2520. 0. 2520. 0. INSURANCE 4722. 0. 4722. 0. LICENSES & PERMITS 1478. 1478. 0. 0. MEDIA/VIDEO/PHOTOS 10720. 10720. 0. 0. MEDICAL SUPPORT 12983. 12983. 0. 0. POSTAGE 5179. 4998. 181. 0. PRINTING 7338. 7081. 257. 0. PROMOTIONAL ITEMS 3725. 3725. 0. 0. REPAIRS 2102. 0. 2102. 0. SKI RENTAL & INSTRUCTORS 0. 0. 0. 0. STORAGE 2557. 2557. 0. 0. TELEPHONE 7302. 7046. 256. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0344617
IRS990/TotalAssetsEOYAmt0306369
IRS990/TotalAssetsGrp/BOYAmt0344617
IRS990/TotalAssetsGrp/EOYAmt0306369
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0506846
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033258
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0499622
IRS990/TotalFunctionalExpensesGrp/TotalAmt0532880
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021529
IRS990/TotalLiabilitiesEOYAmt09031
IRS990/TotalLiabilitiesGrp/BOYAmt021529
IRS990/TotalLiabilitiesGrp/EOYAmt09031
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0323088
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0297338
IRS990/TotalProgramServiceExpensesAmt0499622
IRS990/TotalReportableCompFromOrgAmt065000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0283
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0507129
IRS990/TotalVolunteersCnt0350
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0344617
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0306369
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0165289
IRS990/TravelGrp/TotalAmt0165289
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0323088
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0297338
IRS990/USAddress/AddressLine10PO Box 1308
IRS990/USAddress/City0Aspen
IRS990/USAddress/State0CO
IRS990/USAddress/ZIPCode081612
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.shiningstarsfoundation.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY GINGERY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09707268009
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine10Shining Stars Foundation
ReturnHeader/Filer/BusinessNameControlTxt0SHIN
ReturnHeader/Filer/EIN0841526586
ReturnHeader/Filer/PhoneNum09707268009
ReturnHeader/Filer/USAddress/AddressLine10PO Box 1308
ReturnHeader/Filer/USAddress/City0Aspen
ReturnHeader/Filer/USAddress/State0CO

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.10$0.06$2.03$1.61$1.26$0.34
2023Detailed filing. Detailed filing data is available for this year.$1.67$0.02$1.65$1.28$0.81$0.48
2022Detailed filing. Detailed filing data is available for this year.$1.24$0.11$1.13$0.65$0.62$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.28$0.17$1.11$0.92$0.55$0.37
2020Detailed filing. Detailed filing data is available for this year.$0.92$0.20$0.72$0.66$0.67$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.13$0.74$0.96$0.77$0.19
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.26$0.55$0.79$0.71$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.10$0.29$0.71$0.74$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.13$0.32$0.75$0.67$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.14$0.26$0.56$0.60$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.01$0.30$0.51$0.53$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.02$0.32$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.02$0.27$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.38