2024-11-11T06:05:31-00:00 2023-12-31 834701792 Lewis Sharpstone & Co 5074 Tendilla Ave Woodland Hills CA 91364 990 2023-01-01 953802159 STARLIGHT CHILDREN'S FOUNDATION STAR 3104791212 5855 GREEN VALLEY CIRCLE 107 CULVER CITY CA 90230 MIKE OLSON CFO 3104791212 2024-11-11 true LEWIS SHARPSTONE P02256953 8185701960 2024-11-11 X 2023 2024-10-15 13:58:12Z MIKE OLSON 5855 GREEN VALLEY CIRCLE 107 CULVER CITY CA 90230 18080790 false X WWW.STARLIGHT.ORG X 1983 CA STARLIGHT CHILDRENS FOUNDATION STARLIGHT DELIVERS HAPPINESS TO SERIOUSLY ILL CHILDREN AND THEIR FAMILIES. 12 12 38 550 0 15654674 17233113 0 148840 355078 492465 104358 16295979 17692549 7761931 12004479 0 3042348 3621710 0 3073220 1968647 2189507 12772926 17815696 3523053 -123147 18841766 19230995 572513 1037193 18269253 18193802 X SINCE 1983, STARLIGHT HAS BEEN DELIVERING HAPPINESS TO SERIOUSLY ILL CHILDREN AND THEIR FAMILIES. false false 11552561 10041921 STARLIGHT DELIVERIES STARLIGHT OFFERS AN EASY-TO-USE ONLINE PLATFORM WHERE HOSPITALS CAN ORDER ITEMS DIRECTLY FROM STARLIGHTS INVENTORY OF DONATED GIFT IN-KIND TOYS, BOOKS, GAMES, CRAFTING MATERIALS, AND OTHER URGENTLY NEEDED PRODUCTS THAT DELIVER HAPPINESS TO HOSPITALIZED KIDS AND THEIR FAMILIES. PRODUCTS ARE, BY DEFAULT, SHIPPED FREE-OF-CHARGE TO OUR MORE THAN 700 HOSPITAL AND HEALTH CARE FACILITY PARTNERS IN THE US, TO APPROXIMATELY 348,000 CHILDREN IN 2023. 1526222 1318544 STARLIGHT HOSPITAL WEAR STARLIGHT GOWNS ARE HIGH-QUALITY, FUN, SOFT, AND COLORFUL HOSPITAL GOWNS THAT KIDS LOVE TO WEAR. THE GOWNS TIE ON THE SIDE INSTEAD OF DOWN THE BACK TO BETTER ACCOMMODATE A CHILDS NEED FOR PRIVACY AND COMFORT, AND INCLUDE PLASTIC SNAPS ON BOTH SLEEVES TO ALLOW EASY ACCESS FOR MEDICAL PROCEDURES. IN 2021, STARLIGHT ADDED PAJAMA PANTS TO THE HOSPITAL WEAR PROGRAM TO FURTHER ENHANCE THE HOSPITAL EXPERIENCE FOR PATIENTS. IN 2023, APPROXIMATELY 80,000 CHILDREN RECEIVED ASSISTANCE. 441282 381235 104358 STARLIGHT GAMING STARLIGHT GAMING DELIVERS HAPPINESS TO SERIOUSLY ILL CHILDREN BY PROVIDING THEM A SENSE OF NORMALCY AND DISTRACTION FROM THE STRESS AND ANXIETY THAT OFTEN COMES WITH BEING A CHILD IN A HOSPITAL. EACH STARLIGHT GAMING STATION COMES PRE-LOADED WITH NINTENDO VIDEO GAMES AND STREAMING PLATFORMS FOR HOURS OF ENTERTAINMENT, BUT ALSO GIVES EACH CHILD A WAY TO CONNECT WITH FRIENDS AND SIBLINGS DURING THEIR HOSPITAL STAY. 607299 262779 14127364 true true false false false false false false false false true true false false true true true false false false true false false false false false false false true true false false false false false false false false true false false false false false false false false true 7 0 38 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false AK AL AR CA CO CT FL GA HI IL KS KY MA MD ME MI MN MT NC ND NH NJ NM NV NY OH OK OR PA RI SC SD TN UT VA WA WI WV X X MIKE OLSON CPA 9104791212 5855 GREEN VALLEY CIRCLE 107 CULVER CITY CA 90230 X ADAM GARONE CEO 040.00 X 362818 0 25534 MIKE OLSON CPA CFO 040.00 X 192123 0 19846 CINDEE STARKIE VP OF MARKETING COMMUNICATIONS 040.00 X 149018 0 11847 AIMEE FINN SR. DIRECTOR INDIVIDUAL GIVING 040.00 X 128109 0 9964 CHRISTINE SOLDNER SR. DIRECTOR CORP. DEVELOPMENT 040.00 X 124328 0 13290 JOHN ROSENBERG CHAIR 001.00 X X 0 0 0 ALISA BOWEN SEE SCH O BOARD VICE CHAIR 001.00 X X 0 0 0 DEBRA JOHNSON TREASURER 001.00 X X 0 0 0 HOWARD COHL SECRETARY 001.00 X X 0 0 0 KIRA GOLDBERG DIRECTOR 001.00 X 0 0 0 SHAWN HARPEN DIRECTOR 001.00 X 0 0 0 PETER SAMUELSON DIRECTOR 001.00 X 0 0 0 CHRIS HELFRICH DIRECTOR 001.00 X 0 0 0 ARNIE MENDOZA CPA DIRECTOR 001.00 X 0 0 0 PAUL NAVARRO DIRECTOR FROM JAN. 2023 TO DEC. 11, 2023 001.00 X 0 0 0 RECHELLE PORTER CCLS DIRECTOR 001.00 X 0 0 0 PAULA WHITEMAN DIRECTOR 001.00 X 0 0 0 DAWN WILCOX VERRECCHIA DIRECTOR 001.00 X 0 0 0 956396 80481 5 false true false CARGO ZONE 6200 N 16TH ST OMAHA NE 68110 HANDLING, STORAGE, AND DISTRIBUTION DIST 1205986 PIGEON ROAD 330 N LA LUNA AVE OJAI CA 93023 PHOTOGRAPHY VIDEO SERVICES 173104 DANIEL EDELMAN 21992 NETWORK PLACE CHICAGO IL 60673 PUBLIC RELATIONS 125000 ADTHEORENT INC PO BOX 392302 PITTSBURGH PA 15251 ADVERTISING SERVICES 123250 6 17233113 8954413 17233113 366165 366165 319 11406 -11087 -11087 -11087 481193 376835 104358 104358 17692549 104358 355078 0 12004479 12004479 0 0 616429 369858 176109 70462 0 2492798 1031681 154445 1306672 50452 20036 2113 28303 239365 103090 19262 117013 222666 99878 23055 99733 0 9022 9022 37485 37485 0 0 5387 5 1024 4358 1087796 278855 808941 49224 12428 9425 27371 253946 106737 70864 76345 0 98760 6584 7967 84209 283966 60092 46773 177101 0 62399 603 889 60907 0 0 110578 27265 27202 56111 26454 2970 5322 18162 FEES AND REGISTRATION 102277 2203 23268 76806 PRODUCTS AND PRINTING 62213 600 887 60726 0 17815696 14127364 615112 3073220 3249368 1578791 97177 960282 5440918 7681011 1513912 238970 544311 402416 247527 141895 8265374 8437763 27490 192283 18841766 19230995 410557 781358 5000 42599 156956 213236 572513 1037193 X 9877780 9201123 8391473 8992679 18269253 18193802 18841766 19230995 X -123147 47696 X X false true X true false X 11829101 9579837 11920916 15654674 17233113 66217641 11829101 9579837 11920916 15654674 17233113 66217641 36719728 29497913 46627 10152 11253 148840 366165 583037 4633 254 1327 565 6779 66807457 1515893 0.44150 0.45510 X Part II Section B Line 10, EXPLANATION OF OTHER INCOME MISCELLANEOUS REVENUE - 2019 AMOUNT 4,633. 2020 AMOUNT 254. 2021 AMOUNT 1,327. 2022 AMOUNT 565. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 127404 79713 47691 416907 322703 94204 141895 Financial derivatives and other financial products Closely-held equity interests U.S. TREASURY NOTES AND BILLS 8437763 F 8437763 Federal income taxes RIGHT OF USE - LEASE LIAB. 213236 OTHER LIABILITIES 213236 X 18372914 47696 255834 376835 680365 17692549 17692549 18448365 255834 376835 632669 17815696 17815696 X 2 THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501C3 PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED IRC OR THE CODE AND SIMILAR PROVISIONS OF THE STATE OF CALIFORNIA REVENUE AND TAXATION CODES. THE FOUNDATION ALSO HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF IRC 509A AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN IRC 170B1AVI. THE FOUNDATION EVALUATES ITS TAX PROVISIONS FOR ANY POTENTIAL UNCERTAIN TAX POSITIONS. THE FOUNDATION BELIEVES ITS TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED IF CHALLENGED BY TAX AUTHORITIES. XI 2D AMOUNT REPRESENTS COST OF SALES FOR INVENTORY SALES SHOWN AS AN EXPENSE ON AUDITED FINANCIAL STATEMENT AND SHOWN ON PART VIII FOR FORM 990 XII 2D AMOUNT REPRESENTS COST OF SALES FOR INVENTORY SALES SHOWN AS AN EXPENSE ON AUDITED FINANCIAL STATEMENT AND SHOWN ON PART VIII FOR FORM 990 true North America PROGRAM SERVICES GAMING STATION SALES false false false false false false Part I Line 3 STARLIGHT CHILDRENS FOUNDATION DOES NOT DIRECTLY MAINTAIN OFFICES, EMPLOYEES OR AGENTS IN FOREIGN COUNTRIES. FOREIGN ACTIVITIES CONSIST OF SALES OF GAMING STATIONS TO INDEPENDENT FOREIGN AFFILIATE ORGANIZATION IN CANADA IN THE AMOUNT OF 100,000. PLUS 20,980 GIFT IN-KIND AND 10,000 DISTRIBUTION GRANT FROM STUDIO MDHR ENTERTAINMENT INC. AND SPIN MASTER LTD. DONATED A COMBINATION OF 46,200 GIFT IN-KIND PLUS 10,000 DISTRIBUTION GRANT. true HOSPITALIZED CHILDREN 348000 12004479 FMV TOYS, BOOKS, GAMES, COSTUMES Part I Line 2 THE ORGANIZATION RECEIVES AND DISTRIBUTES NONCASH GOODS AND MAINTAINS RECORDS AS TO THE QUANTITY AND ESTIMATED VALUE OF EACH ITEM. THE HOSPITALS TO WHICH THE FOUNDATION SHIPS NONCASH GOODS ARE WELL KNOWN AND REPUTABLE IN THEIR COMMUNITIES, THE FOUNDATION RELIES ON EACH HOSPITAL TO DISTRIBUTE THE ITEMS TO CHILDREN STAYING AT THE HOSPITAL AND ACCORDINGLY, THIS DOES NOT NECESSITATE FURTHER REPORTING BACK TO THE FOUNDATION. Part III Line 1 THE NUMBER ON COLUMN B REPRESENTS AN ESTIMATE OF THE NUMBER OF HOSPITALIZED CHILDREN WHO RECEIVED ASSISTANCE DURING 2023. STARLIGHT PROVIDED SUCH ASSISTANCE TO CHILDREN IN OVER 700 HOSPITALS. X X X X false false false false false false false false false ADAM GARONE CEO 362818 11126 14408 388352 MIKE OLSON CPA CFO 192123 6005 13841 211969 CINDEE STARKIE VP OF MARKETING COMMUNICATIONS 149018 3150 8697 160865 X GAMES, TOYS, BOOKS 37 8954413 SEE PART II false true false Part I Line 25 THE NUMBER ON LINE 25B REPRESENTS THE TOTAL NUMBER OF CONTRIBUTIONS RECEIVED FROM DONORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. Part I Line 25 THIE VALUE PER ITEM DONATED IS ESTIMATED AT EITHER WHOLESALE VALUE IF THIS INFORMATION FOR THE ITEM IS AVAILABLE, OR 70 OF RETAIL VALUE IF THE WHOLESALE VALUE IS NOT AVAILABLE. Form 990, Part III, Line 4d Program Service Expenses 198,535, Grants and allocations 171,520, Revenue 0 STARLIGHT EDUCATION STARLIGHT EDUCATION PROVIDES SCHOOL SUPPLIES AND RESOURCES TO PATIENTS AND THEIR FAMILIES. FROM UNEXPECTED INJURIES TO ONGOING TREATMENT FOR SEVERE ILLNESSES, EVEN A BRIEF HOSPITALIZATION CAN CAUSE A CHILD TO MISS SCHOOL, IMPACTING THEIR OVERALL MENTAL HEALTH AND EDUCATIONAL DEVELOPMENT. STARLIGHT EDUCATION PROVIDED SUPPORT TO PEDIATRIC PATIENTS BY PROVIDING FREE STARLIGHT SCHOOL SUPPLIES CONTAINING ESSENTIAL SCHOOL ITEMS, SUCH AS BACKPACKS, NOTEBOOKS, COLORED PENCILS AND RULERS. IN 2023, APPROXIMATELY 10,000 CHILDREN RECEIVED ASSISTANCE. Form 990, Part III, Line 4d Program Service Expenses 129,821, Grants and allocations 91,259, Revenue 0 STARLIGHT VIRTUAL REALITY VRTHE FIRST GENERAL USE VR SOLUTION FOR PEDIATRIC SETTINGS WITH PATIENTS 13 YEARS OLD AND OVER, STARLIGHT VR COMES PRELOADED WITH 20 CURATED EXPERIENCES TO HELP ENTERTAIN AND DISTRACT CHILDREN DURING DIFFICULT MEDICAL PROCEDURES. Form 990, Part III, Line 4d Program Service Expenses 278,943, Grants and allocations 0, Revenue 0 MISCELLANEOUS OTHER PROGRAM SERVICESSTARLIGHT MISSION DELIVERY STAFF LABOR AND SOFTWARE COSTS RELATED TO OPERATING THE STARLIGHT HUB INVENTORY ORDERING SYSTEM. Form 990, Part VI, Section B, Line 11B THE FOUNDATIONS STAFF WORKS CLOSELY WITH AN INDEPENDENT ACCOUNTING FIRM ENGAGED TO PREPARE THE RETURN. THE FINAL DRAFT OF FORM 990 IS ALSO REVIEWED BY THE CFO AND CEO. A COMPLETE COPY OF THE FINAL FORM 990 IS THEN REVIEWED BY THE AUDIT COMMITTEE PRIOR TO IT BEING PROVIDED TO ALL VOTING BOARD MEMBERS VIA EMAIL FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Section B, Line 12C THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE OPERATIONS DEPARTMENT. PURSUANT TO THE POLICY, ALL COVERED PERSONS I.E., BOARD MEMBERS, OFFICERS, EXECUTIVE LEADERSHIP AND OTHER EMPLOYEES, WHEN THEY BECOME A COVERED PERSON AND ANNUALLY THEREAFTER, ARE REQUIRED TO SIGN A CONFLICT OF INTEREST AND ETHICS ASSURANCE STATEMENT AFFIRMING THAT HE/SHE HAS READ, UNDERSTANDS AND AGREES TO COMPLY WITH THE CONFLICT OF INTEREST POLICY. ALL COVERED PERSONS ARE ALSO REQUIRED TO COMPLETE AN ANNUAL QUESTIONNAIRE AIMED AT IDENTIFYING ANY RELATED PARTY TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT OF INTEREST. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE OPERATIONS DEPARTMENT. UNDER THE BYLAWS, RELATED PARTY TRANSACTIONS MAY BE APPROVED BY THE BOARD IF SPECIFIED STANDARDS ARE MET AND PROCEDURES FOLLOWED, INCLUDING FULL DISCLOSURE OF THE MATERIAL FACTS CONCERNING THE TRANSACTION, A MAJORITY VOTE WITHOUT COUNTING THE VOTE AND OUTSIDE THE PRESENCE OF THE INTERESTED PARTY AND A DETERMINATION BY THE BOARD IN GOOD FAITH THAT STARLIGHT CHILDRENS FOUNDATION COULD NOT HAVE OBTAINED A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT UNDER THE CIRCUMSTANCES. IN ADDITION, RELATED PARTY TRANSACTIONS MAY BE RATIFIED BY THE BOARD OR A COMMITTEE OR PERSON AUTHORIZED BY THE BOARD SUBJECT TO THE SAME STANDARDS AND PROCEDURAL PROTECTIONS WHEN IT IS NOT REASONABLY PRACTICABLE TO OBTAIN BOARD APPROVAL IN ADVANCE. SUCH APPROVAL IS NOT REQUIRED FOR EMPLOYMENT AGREEMENTS OR FOR REIMBURSEMENT OF DIRECTORS OR OFFICERS FOR LEGAL FEES AND EXPENSES REASONABLY INCURRED IN THE PERFORMANCE OF THEIR OBLIGATIONS OR FOR INDEMNIFICATION PERMITTED UNDER THE BYLAWS. Form 990, Part VI, Section B, Line 15 THE HUMAN RESOURCES AND COMPENSATION COMMITTEE HRCC IS ACCOUNTABLE FOR RECOMMENDATIONS TO THE BOARD FOR ITS APPROVAL OF THE COMPENSATION PACKAGES FOR THE CEO AND CFO. NO MEMBER OF THE HRCC HAS A CONFLICT OF INTEREST WITH RESPECT TO COMPENSATION ARRANGEMENTS. THE HRCC PROCESS INCLUDES 1 ESTABLISHING GOALS AND OBJECTIVES, CONSISTENT WITH THE FOUNDATIONS MISSION AND CORPORATE STRATEGY, WITH WHICH TO EVALUATE THE CEOS ANNUAL PERFORMANCE 2 MONITORING THE CEOS AND CFOS PERFORMANCE AGAINST THE MISSION AND CORPORATE GOALS AND STRATEGIES 3 REVIEW OF THE TERMS OF COMPENSATION PACKAGES FOR THE CEO AND CFO AND 4 EVALUATION OF PUBLICLY AVAILABLE COMPARABILITY DATA UTILIZING NATIONAL NONPROFIT COMPENSATION SURVEYS. Form 990, Part VI, Section C, Line 18 THE ORGANIZATIONS FORM 990 IS POSTED ON THE ORGANIZATIONS WEBSITE. THE FORM 990 AND FORM 1023 ARE ALSO AVAILABLE UPON REQUEST. Form 990, Part VI, Section C, Line 19 THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE ORGANIZATIONS WEBSITE. THE GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Form 990, Part XII, Line 2C THE BOARD OF DIRECTORS HAS CONSTITUTED AN AUDIT COMMITTEE WITH THE RESPONSIBILITY FOR RECOMMENDING TO THE BOARD THE RETENTION OF THE INDEPENDENT AUDITORS AND SUPERVISING THE EXTERNAL AUDIT. THE OVERSIGHT OF INTERNAL AND FINANCIAL CONTROLS REMAINS THE SAME. Form 990, Part VII, Section A, Line 7 ALISA BOWEN WAS A DIRECTOR FOR THE WHOLE OF 2023 AND BECAME VICE CHAIR IN JANUARY 2023. Form 990, Part I, Line 1 and 13 IN THE PRIOR YEAR FORM 990, GRANTS AND SIMILAR AMOUNTS PAID IN THE AMOUNT OF 7,761,931 WERE PRESENTED WITHIN OTHER EXPENSES ON LINE 17. THIS AMOUNT HAS BEEN PRESENTED ON LINE 13 IN THE CURRENT YEAR TO CONFORM TO THE 2023 PRESENTATION. Form 990, Part XI, Line 9 DONATED PROFESSIONAL SERVICES REVENUE AND EXPENSE ARE EXCLUDED FROM TAX RETURN 255,834.