Civic Intelligence

Shining Stars Foundation

990 • Fiscal year 2015 • EIN 84-1526586

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 10, 2015

PO Box 1308Aspen, CO 81612

(970) 726-8009

Siviq Scores

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

Liabilities / Assets

78th percentile

0.35x

Higher debt load relative to assets than 78% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

75th percentile

0.24x

Higher debt load relative to revenue than 75% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

24th percentile

-7.2%

Higher net margin than 24% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

75th percentile

$65,000

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

83rd percentile

28%

Faster asset growth than 83% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$392,404

Up $86,035 (+28%) from 2014

Net Assets

Down

$256,855

Down $40,483 (-14%) from 2014

Liabilities

Up

$135,549

Up $126,518 (+1401%) from 2014

Revenue

Up

$562,616

Up $55,487 (+11%) from 2014

Expenses

Up

$603,099

Up $70,219 (+13%) from 2014

Net Income

Down

-$40,483

Down $14,732 (-57%) from 2014

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

2015

Assets$392,404
Liabilities$135,549
Net Assets$256,855

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

2015

Revenue$562,616
Expenses$603,099
Net Income-$40,483
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 10, 2015
Return Version
2014v5.0
Gross Receipts
$562,616
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$171,735$141,984▼ $29,751
Cash and Non-Interest-Bearing Accounts$73,138$99,430▲ $26,292
Prepaid Expenses and Deferred Charges$8,000$95,737▲ $87,737
Land, Buildings, and Equipment, Net$53,496$48,303▼ $5,193
Accounts Receivable-$6,950-
Total Assets$306,369$392,404▲ $86,035
Liabilities
Accounts Payable and Accrued Expenses$9,031$135,549▲ $126,518
Total Liabilities$9,031$135,549▲ $126,518
Net Assets / Fund Balance
Unrestricted Net Assets$297,338$256,855▼ $40,483
Total Net Assets Fund Balance$297,338$256,855▼ $40,483
Total Liabilities and Net Assets / Fund Balance$306,369$392,404▲ $86,035

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,303$90,383-
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
$562,360
Program Service Revenue
$0
Investment Income
$256
Other Revenue
$0
All Other Contributions
$562,360
Change in Net Assets
$-40,483

Audited Revenue Reconciliation

Revenue per Audited Statements
$562,616
Revenue Not Reported on Form 990
$545,224
Total Revenue per Audited Statements
$1,107,840
Total Revenue per Form 990
$562,616
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$385,360
Salaries, Compensation, and Employee Benefits$217,739
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$192,068$0$0$192,068
Comp Disqual Persons$146,629$6,110$0$152,739
Current Officers, Directors, Trustees, and Key Employees$62,400$2,600$0$65,000
All Other Expenses$47,662$4,955$0$52,617
Occupancy$48,696$2,029$0$50,725
Depreciation Depletion$9,244$9,243$0$18,487
Fees for Services Accounting$0$5,100$0$5,100
Other Expenses$0$4,420$0$4,420
Interest$0$43$0$43
Total Functional Expenses$567,648$35,451$0$603,099

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,148,323
Expenses per Audited Statements$603,099
Total Expenses per Form 990$603,099
Expenses Not Reported on Form 990$545,224
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
-Owned 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

Filer Name
Shining Stars Foundation
EIN
84-1526586
Phone
9707268009
Address
PO Box 1308, Aspen, CO 81612

Signing Officer

Name
Kathy Gingery
Title
Executive Director
Phone
9707268009
Signed
2015-11-10
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

Firm
Colclaser & Associates
Address
4425 Jamboree Road Suite 118, Newport Beach, CA 92660
Preparer
James G Colclaser
Phone
9494740895
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Draft of Form 990 distributed to appropriate Board of Directors prior to electronic filing of return

Pt VI, Line 12C

Executive Director and Board monitoring of employees and other board members for appearance of non-compliance.

Pt VI, Line 15A

Compensation determined by entire Board of Directors based on their understanding of the local labor market.

Form 990, Part IX, Line 24F

Dues & subscriptions 2004. 0. 2004. 0. Insurance 6507. 6507. 0. 0. Licenses & permits 809. 809. 0. 0. Media/video/photos 1699. 1699. 0. 0. Medical support 13562. 13562. 0. 0. Postage 3634. 3507. 127. 0. Printing 11951. 11473. 478. 0. Repairs 2047. 0. 2047. 0. Ski rental & instructors 0. 0. 0. 0. Storage 2922. 2922. 0. 0. Telephone 7482. 7183. 299. 0.

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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0465
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0321
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01754
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0256
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0283
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0429
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0465
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0321
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01754
IRS990ScheduleA/InvestmentIncomeCYPct00.00070
IRS990ScheduleA/InvestmentIncomePYPct00.00070
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99930
IRS990ScheduleA/PublicSupportPY509Pct00.99930
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt02525280
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0562360
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0466846
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0491040
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0569442
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0435592
IRS990ScheduleA/Total509Grp/TotalAmt02525280
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02527034
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/DonatedServicesAndUseFcltsAmt0545224
IRS990ScheduleD/DonatedServicesUseFcltsAmt0545224
IRS990ScheduleD/EquipmentGrp/BookValueAmt048303
IRS990ScheduleD/EquipmentGrp/DepreciationAmt090383
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0138686
IRS990ScheduleD/ExpensesNotReportedAmt0545224
IRS990ScheduleD/ExpensesSubtotalAmt0603099
IRS990ScheduleD/RevenueNotReportedAmt0545224
IRS990ScheduleD/RevenueSubtotalAmt0562616
IRS990ScheduleD/TotalBookValueLandBuildingsAmt048303
IRS990ScheduleD/TotalExpensesPerForm990Amt0603099
IRS990ScheduleD/TotalRevenuePerForm990Amt0562616
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01107840
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01148323
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Gingery & 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 Form 990 distributed to appropriate Board of Directors prior to electronic filing of return
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Executive Director and Board monitoring of employees and other board members for appearance of non-compliance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation determined by entire Board of Directors based on their understanding of the local labor market.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES & SUBSCRIPTIONS 2004. 0. 2004. 0. INSURANCE 6507. 6507. 0. 0. LICENSES & PERMITS 809. 809. 0. 0. MEDIA/VIDEO/PHOTOS 1699. 1699. 0. 0. MEDICAL SUPPORT 13562. 13562. 0. 0. POSTAGE 3634. 3507. 127. 0. PRINTING 11951. 11473. 478. 0. REPAIRS 2047. 0. 2047. 0. SKI RENTAL & INSTRUCTORS 0. 0. 0. 0. STORAGE 2922. 2922. 0. 0. TELEPHONE 7482. 7183. 299. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 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/TotalAssetsBOYAmt0306369
IRS990/TotalAssetsEOYAmt0392404
IRS990/TotalAssetsGrp/BOYAmt0306369
IRS990/TotalAssetsGrp/EOYAmt0392404
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0562360
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035451
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0567648
IRS990/TotalFunctionalExpensesGrp/TotalAmt0603099
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09031
IRS990/TotalLiabilitiesEOYAmt0135549
IRS990/TotalLiabilitiesGrp/BOYAmt09031
IRS990/TotalLiabilitiesGrp/EOYAmt0135549
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0297338
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0256855
IRS990/TotalProgramServiceExpensesAmt0567648
IRS990/TotalReportableCompFromOrgAmt065000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0256
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0562616
IRS990/TotalVolunteersCnt0350
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0306369
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0392404
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0192068
IRS990/TravelGrp/TotalAmt0192068
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0297338
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0256855
IRS990/USAddress/AddressLine1Txt0PO Box 1308
IRS990/USAddress/CityNm0Aspen
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081612
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.shiningstarsfoundation.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY GINGERY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09707268009
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Shining Stars Foundation
ReturnHeader/Filer/BusinessNameControlTxt0SHIN
ReturnHeader/Filer/EIN0841526586
ReturnHeader/Filer/PhoneNum09707268009
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1308
ReturnHeader/Filer/USAddress/CityNm0Aspen
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081612
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Colclaser & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04425 Jamboree Road Suite 118
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Newport Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092660
ReturnHeader/PreparerPersonGrp/PhoneNum09494740895
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES G COLCLASER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-11-16T12:56:01-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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