BETA

SHINING STAR FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SHINING STAR FOUNDATION (EIN 68-0221149)
Tax period
2024-08-01 to 2025-07-31
Filed
2026-05-22
IRS object ID
202611429349300236
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-22T16:32:26-07:00ReturnTs
Tax Period End2025-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN883279586PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Hiep Pham CPA IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line141041 Trimboli Way 1926AddressLine1Txt
CityFremontCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94538ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN680221149EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Shining Star FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSHINBusinessNameControlTxt
Phone4154568727PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14470 Redwood HwyAddressLine1Txt
CitySan RafaelCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94903ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSheila ReillyPersonNm
Person TitleHead of SchoolPersonTitleTxt
Phone4154568727PhoneNum
Signature2025-11-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHiep PhamPreparerPersonNm
PTINP01346204PTIN
Phone5107897736PhoneNum
Preparation2026-05-22PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1Star AcademyBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerSheila ReillyPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14470 Redwood HwyAddressLine1Txt
CitySan RafaelCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94903ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,231,688GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.staracademy.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1990FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionThe Organization provides an intensive, individualized academic program for students with multiple learning differences with a commitment to helping them achieve their full potential and lead gratifying productive lives.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee67TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$908,073PYContributionsGrantsAmt
CY Contributions Grants$418,963CYContributionsGrantsAmt
PY Program Service Revenue$5,731,784PYProgramServiceRevenueAmt
CY Program Service Revenue$5,704,634CYProgramServiceRevenueAmt
PY Investment Income$40,504PYInvestmentIncomeAmt
CY Investment Income$9,409CYInvestmentIncomeAmt
PY Other Revenue$182,923PYOtherRevenueAmt
CY Other Revenue$98,682CYOtherRevenueAmt
PY Total Revenue$6,863,284PYTotalRevenueAmt
CY Total Revenue$6,231,688CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$5,116,962PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,769,006CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$189,194CYTotalFundraisingExpenseAmt
PY Other Expenses$1,866,374PYOtherExpensesAmt
CY Other Expenses$1,783,301CYOtherExpensesAmt
PY Total Expenses$6,983,336PYTotalExpensesAmt
CY Total Expenses$6,552,307CYTotalExpensesAmt
PY Revenues Less Expenses-$120,052PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$320,619CYRevenuesLessExpensesAmt
Total Assets BOY$11,735,131TotalAssetsBOYAmt
Total Assets EOY$11,270,041TotalAssetsEOYAmt
Total Liabilities BOY$2,626,528TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,482,057TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,108,603NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,787,984NetAssetsOrFundBalancesEOYAmt
MissionThe Organization provides an intensive, individualized academic program for students with multiple learning differences with a commitment to helping them achieve their full potential and lead gratifying productive lives.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$5,623,497ExpenseAmt
Grant$0GrantAmt
Revenue$5,704,634RevenueAmt
DescAssists students in becoming proficient in reading, writing, and arithmetic while also providing other support services that help develop their executive abilities. The program also offers a full spectrum of specialists, curricula, remediation and the arts, using hands-on-learning techniques, small academic class sizes, and numerous one-on-one small group sessions, all within an academic program based on California Department of Education content standards.Desc
Total Program Service Expenses$5,623,497TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee67EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Shining Star FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4154568727PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14470 Redwood HighwayAddressLine1Txt
CitySan RafaelCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94903ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
Sheila Reilly
Head of School40.00Yes (X)$254,924$0$0
Bruce Saldinger
President2.00Yes (X)$0$0$0Yes (X)
Ashleigh Higgins
Treasurer2.00Yes (X)$0$0$0Yes (X)
Stormy Miller
Board Member2.00$0$0$0Yes (X)
Andrew Quan
Board Member2.00$0$0$0Yes (X)
Alexandra Ali Singer
Board Member2.00$0$0$0Yes (X)
Paige Dickow
Board Member2.00$0$0$0Yes (X)
Anna Wayne
Board Member2.00$0$0$0Yes (X)
Cameron McKesson
Board Member2.00$0$0$0Yes (X)
Barry Mohn
Board Member2.00$0$0$0Yes (X)
Maggie Coburn
Business Manager40.00$120,721$0$0Yes (X)
Maribeth Walsh-Villa
Occupational Therapist40.00$104,316$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$479,961TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$418,963AllOtherContributionsAmt
Total Contributions$418,963TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
Tuition and Fees611600$5,339,869$0$0
Transportation480000$364,765$0$0
FieldValueIRS element (for citing)
Total Program Service Revenue$5,704,634TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,409TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$9,409ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$79,782RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$79,782RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$79,782TotalRevenueColumnAmt
Related Or Exempt Func Income$79,782RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther IncomeDesc
Business900099BusinessCd
Total Revenue Column$18,900TotalRevenueColumnAmt
Related Or Exempt Func Income$18,900RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$18,900OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,231,688TotalRevenueColumnAmt
Related Or Exempt Func Income$5,803,316RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$9,409ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$479,961TotalAmt
Program Services$415,624ProgramServicesAmt
Management And General$51,242ManagementAndGeneralAmt
Fundraising$13,095FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,481,681TotalAmt
Program Services$3,014,975ProgramServicesAmt
Management And General$371,713ManagementAndGeneralAmt
Fundraising$94,993FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$39,432TotalAmt
Program Services$34,146ProgramServicesAmt
Management And General$4,210ManagementAndGeneralAmt
Fundraising$1,076FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$464,740TotalAmt
Program Services$402,443ProgramServicesAmt
Management And General$49,617ManagementAndGeneralAmt
Fundraising$12,680FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$303,192TotalAmt
Program Services$262,551ProgramServicesAmt
Management And General$32,369ManagementAndGeneralAmt
Fundraising$8,272FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$9,114TotalAmt
Program Services$0ProgramServicesAmt
Management And General$9,114ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,200TotalAmt
Program Services$0ProgramServicesAmt
Management And General$9,200ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$197,712TotalAmt
Program Services$105,726ProgramServicesAmt
Management And General$91,986ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$253,348TotalAmt
Program Services$174,659ProgramServicesAmt
Management And General$70,597ManagementAndGeneralAmt
Fundraising$8,092FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$308,812TotalAmt
Program Services$272,057ProgramServicesAmt
Management And General$34,305ManagementAndGeneralAmt
Fundraising$2,450FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$87,008TotalAmt
Program Services$87,008ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$468,633TotalAmt
Program Services$468,633ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$186,164TotalAmt
Program Services$170,735ProgramServicesAmt
Management And General$5,143ManagementAndGeneralAmt
Fundraising$10,286FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Transportation Expenses$101,203$90,071$10,120$1,012
Education Materials and Supplies$124,869$124,869$0$0
Outreach and Development$37,238$0$0$37,238

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,552,307TotalAmt
Program Services$5,623,497ProgramServicesAmt
Management And General$739,616ManagementAndGeneralAmt
Fundraising$189,194FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,643,123BOYAmt
EOY$1,394,852EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$874,888BOYAmt
EOY$898,931EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$492,495BOYAmt
EOY$580,453EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$15,148BOYAmt
EOY$20,815EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$14,748,956LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,373,966LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,709,477BOYAmt
EOY$8,374,990EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,735,131BOYAmt
EOY$11,270,041EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$347,963BOYAmt
EOY$251,864EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$680,102BOYAmt
EOY$692,394EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,585,963BOYAmt
EOY$1,537,799EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,500BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,626,528BOYAmt
EOY$2,482,057EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,637,216BOYAmt
EOY$8,341,519EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$471,387BOYAmt
EOY$446,465EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,108,603BOYAmt
EOY$8,787,984EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,735,131BOYAmt
EOY$11,270,041EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$320,619ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd
Other Support Sum$0OtherSupportSumAmt
Public Support CY1700PublicSupportCY170Pct
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$78,273BeginningYearBalanceAmt
End Year Balance$78,273EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$78,273BeginningYearBalanceAmt
End Year Balance$78,273EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$78,273BeginningYearBalanceAmt
End Year Balance$78,273EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$78,273BeginningYearBalanceAmt
End Year Balance$78,273EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$78,273BeginningYearBalanceAmt
End Year Balance$78,273EndYearBalanceAmt

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$3,072,880InvestmentCostOrOtherBasisAmt
Book Value$3,072,880BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$6,319,897InvestmentCostOrOtherBasisAmt
Depreciation$3,152,042DepreciationAmt
Book Value$3,167,855BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$4,437,845InvestmentCostOrOtherBasisAmt
Depreciation$2,393,853DepreciationAmt
Book Value$2,043,992BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$918,334InvestmentCostOrOtherBasisAmt
Depreciation$828,071DepreciationAmt
Book Value$90,263BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,374,990TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOther Current LiabilitiesDesc
Amt$0Amt
FieldValueIRS element (for citing)
Total Liability$0TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,231,688TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$6,231,688RevenueSubtotalAmt
Total Revenue Per Form990$6,231,688TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,552,307TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$6,552,307ExpensesSubtotalAmt
Total Expenses Per Form990$6,552,307TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePt X, Line 2FormAndLineReferenceDesc
ExplanationThe Star Academy is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code. The Star Academy is also exempt from California franchise taxes under Section 23701(d) of the Revenue and Taxation Code and, therefore, has made no provision for Federal or California income taxes. Contributors, donors, and grantors may obtain tax benefits. In addition, the Star Academy has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. The Star Academy adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than not be sustained upon examination by taxing authorities. The Star Academy has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The Star Academy believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Star Academys financial condition, results of operations, or cash flows. Accordingly, the Star Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions. The Star Academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceLine 3FormAndLineReferenceDesc
ExplanationThe organizations non-discrimination policy is as follows: The organizations non-discrimination policy is clearly stated on their website. The policy states, The Shinning Star Foundation and Star Academy do not discriminate on the basis of race, creed, color, gender, sexual orientation or national origin. They have also announced their discrimination policy.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonSheila ReillyPersonNm
Base Compensation Filing Org$254,924BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$254,924TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 11bThe Form 990 is reviewed by the Organizations top management.
Pt VI, Line 12cCompliance with the conflict of interest policy is monitored and discussed at Board meetings.
Pt VI, Line 19Other information regarding the Organization may be available upon request.

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