DAYSTAR FOUNDATION AND LIBRARY INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- DAYSTAR FOUNDATION AND LIBRARY INC (EIN 73-1361940)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-08-17
- IRS object ID
- 202212299349300506
- Schema version
- 2021v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-08-17T08:16:20-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Nicollet Mall Ste 1300 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 731361940 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Daystar Foundation and Library Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DAYS | BusinessNameControlTxt |
| Phone | 4058482238 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3015 United Founders Blvd | AddressLine1Txt |
| City | Oklahoma City | CityNm |
| State Abbreviation | OK | StateAbbreviationCd |
| ZIP | 73112 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Valerie Bookout | PersonNm |
| Person Title | Secretary | PersonTitleTxt |
| Phone | 4058482238 | PhoneNum |
| Signature | 2022-08-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Valerie | PersonFirstNm |
| Person Last | Bookout | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Kim Hunwardsen CPA | PreparerPersonNm |
| PTIN | P00484560 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2022-08-11 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kathleen W Starrett | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3015 United Founders Blvd | AddressLine1Txt |
| City | Oklahoma City | CityNm |
| State Abbreviation | OK | StateAbbreviationCd |
| ZIP | 73112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,036,303 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.daystarfoundation.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | OK | LegalDomicileStateCd |
| Activity Or Mission | Gather and preserve a wide range of historical items related to Christian Science and the Bible. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 29 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,805,404 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,450,580 | CYContributionsGrantsAmt |
| PY Program Service Revenue | -$168,751 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | -$132,066 | CYProgramServiceRevenueAmt |
| PY Investment Income | $359,821 | PYInvestmentIncomeAmt |
| CY Investment Income | $223,722 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,842 | PYOtherRevenueAmt |
| CY Other Revenue | $5,342 | CYOtherRevenueAmt |
| PY Total Revenue | $2,998,316 | PYTotalRevenueAmt |
| CY Total Revenue | $3,547,578 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $24,780 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $16,708 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,003,520 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $959,311 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,368,563 | PYOtherExpensesAmt |
| CY Other Expenses | $1,446,956 | CYOtherExpensesAmt |
| PY Total Expenses | $2,396,863 | PYTotalExpensesAmt |
| CY Total Expenses | $2,422,975 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $601,453 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,124,603 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,191,062 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,330,550 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $191,758 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $268,866 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $18,999,304 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,061,684 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Daystar Fdn and Library's mission is to foster deeper and more wide- spread interest in the history of Christian Science as discovered by Mary Baker Eddy and to inspire heartfelt appreciation for her and for those students of hers who faithfully served the Church she founded. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,765,675 | ExpenseAmt |
| Grant | $16,708 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Maintenance of rare book/document collectionDaystar houses and maintains a rare and unique collection of books and documents related to the history of the Christian religion and the practice of Christian Science. Its library and facility is open to the public for study, research, inspiration, and to foster a deeper and more widespread interest in the history of Christianity and the history of Christian Science. The number of visits to Daystar was over 585 during 2021.Statement continued on Schedule O.Daystar receives, on average, over 110 calls a year requesting answers to research questions. Daystar's website (daystarfoundation.org) had 7,491 users in 2021, with over 10,021 sessions and over 24,411 page views. The Daystar collections include early editions of the published writings of Mrs. Eddy, the Discoverer and Founder of the Christian Science religion, original letters written by Mrs. Eddy, reminiscences prepared by those who knew her, and numerous books and other publications about her and the emergence of Christian Science in nineteenth-century America. Also included in the collection are historic Bibles and commentaries. Daystar's maintenance and preservation of such books, documents and artifacts means that the history of Christianity, Christian Science and the Bible will be preserved for future generations. Daystar has a historic collection of rare Bibles, dating back to 1606, as well as a selection of well-known Bible research works. Daystar's exhibits include Bibles from the seventeenth, eighteenth, and nineteenth centuries. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $75,641 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $4,782 | RevenueAmt |
| Desc | Presentation series regarding the history of the Bible, Christianity, and Christian Science. The pandemic hindered attendance at Daystar's two onsite events.During the association week guests are offered tours of Daystar, access to the Library collection, and research help. The Traveling Program and the New England Field Program were cancelled during 2021 due to the pandemic restrictions, but they will be continued when the restrictions are lifted.Statement continued on Schedule O.The fall event included tours of the library; time for guests to study and research; a harp concert; a piano duet concert with variations on hymns from "The Christian Science Hymnal; a movie about an early worker in the Christian Science movement, Julian Alco; a staff panel presentation about items in the Library collection; and a talk by author James Rosebush about President Ronald Reagan's practice of Christianity. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $159,761 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | AV restoration and preservationDaystar is committed to preserving A/V programs related to the history of the Bible, Christianity, and Christian Science. It digitally restores and archives its collection of historic A/V programs to make them available to visitors in the library now and for years to come. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $0 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | -$136,855 | RevenueAmt |
| Desc | Investment in Abbott Marker Systems, LLC and bookstore salesThe activities of Abbott Marker Systems, LLC is substantially related to the Foundation's purpose of preserving the history of the Christian Science religion and the practice and understanding of Christian Science through the production of metal book markers for the study of weekly Bible lessons. In addition, the Foundation sells various materials related to the study of Christian Science. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | -$136,855 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $2,001,077 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | Yes (1) | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | 0 | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Valerie Bookout | PersonNm |
| Phone | 4058482238 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3015 United Founders Blvd | AddressLine1Txt |
| City | Oklahoma City | CityNm |
| State Abbreviation | OK | StateAbbreviationCd |
| ZIP | 73112 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Betty Ann Ridley | ||||||
| Chairman until 12/7/21 | 43.00 | Yes (X) | Yes (X) | $157,967 | $0 | $0 |
| Dixie Aufderheide | ||||||
| Vice Chairman | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Ron Lawrence | ||||||
| Treasurer | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Bea Etienne | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Mark Sullivan | ||||||
| Trustee | 3.00 | Yes (X) | $0 | $0 | $0 | |
| Kathleen W Starrett-Exec Dir | ||||||
| & Pres - Trustee as of Dec 2021 | 40.00 | Yes (X) | Yes (X) | $150,485 | $0 | $4,215 |
| Valerie Bookout | ||||||
| Secretary | 40.00 | Yes (X) | $92,156 | $0 | $2,615 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $400,608 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $6,830 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Lippert Brothers Construction | |||||
| PO Box 17450 | Oklahoma City | OK | 731361450 | Building Construction | $2,417,395 |
| Julie Wyatt | |||||
| 7511 N Country Club Dr | Oklahoma City | OK | 73116 | Building Design and Decor | $182,037 |
| Trinity Group Architects | |||||
| 5909 Northwest Expy 150 | Oklahoma City | OK | 73132 | Architect services | $164,529 |
| ScreenPoint Media LLC | |||||
| 7700 Canterbury Terrace | McKinney | TX | 75072 | Digital media services | $158,312 |
| Total Environment | |||||
| 16301 N Rockwell | Edmond | OK | 73013 | Landscape Maintenance | $121,723 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $50,505 | MembershipDuesAmt |
| All Other Contributions | $3,400,075 | AllOtherContributionsAmt |
| Noncash Contributions | $6,782 | NoncashContributionsAmt |
| Total Contributions | $3,450,580 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Event Revenue | 900099 | $4,602 | $4,602 |
| Partnership income | 900099 | -$136,855 | -$136,855 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $187 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $187 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | -$132,066 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $68,436 | TotalRevenueColumnAmt |
| Exclusion | $68,436 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,200 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,200 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,200 | TotalRevenueColumnAmt |
| Exclusion | $7,200 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,633,950 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,966,338 | SecuritiesAmt |
| Other | $512,326 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $667,612 | SecuritiesAmt |
| Other | -$512,326 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $155,286 | TotalRevenueColumnAmt |
| Exclusion | $155,286 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $8,203 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $10,061 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,858 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$1,858 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,547,578 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$133,924 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $230,922 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,708 | TotalAmt |
| Program Services | $16,708 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $407,438 | TotalAmt |
| Program Services | $325,951 | ProgramServicesAmt |
| Management And General | $81,487 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $472,527 | TotalAmt |
| Program Services | $448,842 | ProgramServicesAmt |
| Management And General | $23,685 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,763 | TotalAmt |
| Program Services | $12,999 | ProgramServicesAmt |
| Management And General | $1,764 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,583 | TotalAmt |
| Program Services | $56,864 | ProgramServicesAmt |
| Management And General | $7,719 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,320 | TotalAmt |
| Program Services | $2,645 | ProgramServicesAmt |
| Management And General | $8,675 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,800 | TotalAmt |
| Program Services | $8,599 | ProgramServicesAmt |
| Management And General | $28,201 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,848 | TotalAmt |
| Management And General | $65,848 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,045 | TotalAmt |
| Program Services | $1,646 | ProgramServicesAmt |
| Management And General | $5,399 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,543 | TotalAmt |
| Program Services | $2,535 | ProgramServicesAmt |
| Management And General | $8 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,154 | TotalAmt |
| Program Services | $36,726 | ProgramServicesAmt |
| Management And General | $9,428 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,608 | TotalAmt |
| Program Services | $66,368 | ProgramServicesAmt |
| Management And General | $3,240 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,977 | TotalAmt |
| Program Services | $63,305 | ProgramServicesAmt |
| Management And General | $8,672 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,269 | TotalAmt |
| Program Services | $12,581 | ProgramServicesAmt |
| Management And General | $1,688 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $621,855 | TotalAmt |
| Program Services | $537,690 | ProgramServicesAmt |
| Management And General | $84,165 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,603 | TotalAmt |
| Program Services | $24,992 | ProgramServicesAmt |
| Management And General | $9,611 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Repairs and Maintenance | $187,867 | $129,749 | $58,118 |
| AV Restoration and Pres | $181,825 | $159,761 | $22,064 |
| Special Events | $75,666 | $75,641 | $25 |
| Dues and Subscriptions | $3,268 | $3,149 | $119 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,308 | TotalAmt |
| Program Services | $14,326 | ProgramServicesAmt |
| Management And General | $1,982 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,422,975 | TotalAmt |
| Program Services | $2,001,077 | ProgramServicesAmt |
| Management And General | $421,898 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,180 | BOYAmt |
| EOY | $4,149 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,381,380 | BOYAmt |
| EOY | $3,715,465 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,811 | BOYAmt |
| EOY | $127 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,233 | BOYAmt |
| EOY | $112,666 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,234 | BOYAmt |
| EOY | $25,968 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $15,870,146 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,017,389 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,934,749 | BOYAmt |
| EOY | $10,852,757 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,160,665 | BOYAmt |
| EOY | $3,874,573 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,454,134 | BOYAmt |
| EOY | $1,623,279 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,676 | BOYAmt |
| EOY | $121,566 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,191,062 | BOYAmt |
| EOY | $20,330,550 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,758 | BOYAmt |
| EOY | $268,866 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,758 | BOYAmt |
| EOY | $268,866 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,860,420 | BOYAmt |
| EOY | $18,175,852 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,138,884 | BOYAmt |
| EOY | $1,885,832 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,999,304 | BOYAmt |
| EOY | $20,061,684 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,191,062 | BOYAmt |
| EOY | $20,330,550 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,124,603 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$62,223 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $120,085 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $489,907 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,258,570 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $173,654 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $372,230 | CurrentTaxYearAmt |
| Total | $2,414,446 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $120,085 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $489,907 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,258,570 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $173,654 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $372,230 | CurrentTaxYearAmt |
| Total | $2,414,446 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,200,742 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,213,704 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $192,301 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $222,012 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $210,893 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $128,442 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,636 | CurrentTaxYearAmt |
| Total | $829,284 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $707 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $57 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $187 | CurrentTaxYearAmt |
| Total | $1,253 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,244,983 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $124,058 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.37400 | PublicSupportCY170Pct |
| Public Support PY170 | 0.32550 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Miscellaneous revenue - 2017 Amount: $ 52. 2018 Amount: $ 707. 2019 Amount: $ 250. 2020 Amount: $ 57. 2021 Amount: $ 187. |
| Schedule A, Part VI, List of Unusual Grants: | Description: Non-discretionary annual contribution Date: 12/31/17 Amount: 2695550. Description: Non-discretionary annual contribution Date: 12/31/18 Amount: 2743400. Description: Non-discretionary annual contribution Date: 12/31/19 Amount: 2679600. Description: Non-discretionary annual contribution Date: 12/31/20 Amount: 2631750. Description: Non-discretionary annual contribution Date: 12/31/21 Amount: 3078350. |
| Sch A Part VI - Unusual Grants Received | The Dorothy D. and James A. Moller Foundation contributions are unusual in nature. The annual payouts are substantially large and created upon the death of Dorothy Moller. The Moller Foundation requires Daystar Foundation to provide an annual report of the expenditures made to ensure Daystar carries out its charitable activities. The IRS has acknowledged the Foundation has met all the requirements to be classified as a public charity described in IRC section 509(a)(1) and section 170(b)(1)(a)(vi). |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
Collection Used Other Purposes CollectionUsedOtherPurposesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Other Purposes | Yes (X) | CollectionUsedOtherPurposesInd |
| Other Purposes | Individual Research | OtherPurposesDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,461,340 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $323,973 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $866,300 | GrantsOrScholarshipsAmt |
| End Year Balance | $1,919,013 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,063,581 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$56,310 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $525,000 | GrantsOrScholarshipsAmt |
| Other Expenditures | $20,931 | OtherExpendituresAmt |
| End Year Balance | $2,461,340 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,470,092 | BeginningYearBalanceAmt |
| Contributions | $1,301,292 | ContributionsAmt |
| Investment Earnings Or Losses | $313,835 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $21,638 | OtherExpendituresAmt |
| End Year Balance | $3,063,581 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,567,815 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$76,235 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $21,488 | OtherExpendituresAmt |
| End Year Balance | $1,470,092 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,434,221 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $133,594 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,567,815 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.01729 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.58024 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.40247 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,000,953 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,689,530 | DepreciationAmt |
| Book Value | $5,311,423 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $168,751 | OtherCostOrOtherBasisAmt |
| Depreciation | $69,172 | DepreciationAmt |
| Book Value | $99,579 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,070,684 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,258,687 | DepreciationAmt |
| Book Value | $1,811,997 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,629,758 | OtherCostOrOtherBasisAmt |
| Book Value | $3,629,758 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,852,757 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Abbott Marker Systems, LLC | Desc |
| Book Value | $1,623,279 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $1,623,279 | TotalBookValueProgramRltdAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 4: | The Daystar Foundation and Library, Inc.'s collections are made up of publications of historical significance mostly relating to Christian Science, its discoverer and founder, Mary Baker Eddy, and other individuals heavily involved in the Christian Science movement. Each of the items is cataloged, preserved, and cared for, and activities verifying their existence and assessing their condition are performed continuously. The collections are subject to a policy that requires proceeds from their sales to be used to acquire other items for collections. Since the Foundation's inception, the collections have been acquired through purchases and contributions. The collections are not recognized as assets on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired or as a decrease in temporarily restricted net assets if the assets used to purchase the items are restricted by donors. Contributed collection items are not reflected on the consolidated financial statements. Proceeds from deaccessions or insurance recoveries, when applicable, are reflected as increases in the appropriate net asset classes. |
| Part V, Line 4: | The purpose and intended use of the funds is to generate funding for programs, operation, and capital improvement. |
| Part X, Line 2: | The Foundation believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The Foundation would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | United Founders Neighborhood Foundation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3015 United Founders Blvd | AddressLine1Txt |
| City | Oklahoma City | CityNm |
| State Abbreviation | OK | StateAbbreviationCd |
| ZIP | 73112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 831456165 | RecipientEIN |
| IRC Section | 501(c)(3) | IRCSectionDesc |
| Cash Grant | $9,666 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | Maintain Beauty and Safety of the Neighborhood | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | As part of its charitable purpose, Daystar Foundation and Library, Inc. makes grants to other public charities. Grants to public charities are based upon whether or not they have a mission similar to Daystar's mission, or if they are having a positive impact on the community. Grants of $3,500 or less are approved by the President and the Chairman of the Board of the Foundation. For those grants that are over $3,500, or grants that are significant in nature, approval is required by the Board of Trustees. The Foundation also requests a report from the grantee once the grantee has expended the grant to ensure it was utilized for its intended purpose. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Betty Ann Ridley | ||||||||||||||
| Chairman until 12/7/21 | $145,467 | $0 | $12,500 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $157,967 | $0 | $0 | $0 |
| Kathleen W Starrett-Exec Dir | ||||||||||||||
| & Pres - Trustee as of Dec 2021 | $140,485 | $0 | $10,000 | $0 | $0 | $0 | $4,215 | $0 | $0 | $0 | $154,700 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 7 | FormAndLineReferenceDesc |
| Explanation | The Trustees assess the excess funds at their fall business meeting, establish a pool of funds for bonuses, and the bonuses are distributed according to their merited performance. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 4 | The Original Executive Director shall receive compensation for her services as Original Executive Director while concurrently serving as a Trustee on the Daystar Board of Trustees. The Original Executive Director shall not, while serving as President, Executive Director, and Trustee, hold any of the following additional offices: 1. Chairman 2. Vice-Chairman 3. Secretary 4. Treasurer |
| Form 990, Part VI, Section A, line 8b | The Foundation does not have committees with authority to act on behalf of the governing body. |
| Form 990, Part VI, Section B, line 11b | The governing board are provided a copy of the Form 990 before it is filed. The Organization's Executive Director, Treasurer, Secretary, and Chairman review the Form 990. |
| Form 990, Part VI, Section B, line 12c | The Foundation requires that all Trustees, officers, and employees attest annually to their familiarity with the Foundation's written Conflict of Interest Policy and disclose any information concerning conflicts of interest or even possible conflicts of interest. If a conflict or possible conflict exists, the Trustee, Officer or employee must disclose the matter to the Foundation's governing body. The individual is not permitted to vote on any decision involving the matter and cannot actively participate as an advocate on their behalf and should ensure that contracts and services the Foundation are competitive, fair, and in the best interest of the Foundation. Neither a Trustee or the spouse of a Trustee may enter into employment with the Foundation, except in the case of a Founding Trustee and an attorney who may receive compensation for unique services while also a Trustee. |
| Form 990, Part VI, Section B, line 15 | The Daystar Foundation and Library, Inc. had a compensation study done by an independent consulting firm in 2017 to determine fair compensation for the Chairman of the Board/Founding Trustee. The Organization also reviews the most recent local compensation data published by the Oklahoma Center for non-profits in determining compensation for the Original Executive Director/President and Secretary. Compensation is reviewed and approved by the board on an annual basis. Documentation is done in the personnel files. |
| Form 990, Part VI, Section C, line 19 | The Organization's governing documents, conflict of interest policy, and audited financial statements are not available to the public. |
| Form 990, Part XI: | The tax returns for years before 2020 included the activities of Abbott Marker Systems, LLC. This entity is a partnership and therefore files its own tax return and should not be consolidated in the Form 990 of Daystar Foundation and Library. Adjustments have been made to remove the beginning net assets and to add an asset for an investment in Abbot Marker Systems. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| Daystar Real Estate Holdings LLC | |||||||||
| 3015 United Founders Blvd | Oklahoma City | OK | 73112 | 275432204 | Real Estate | OK | $0 | $0 | Daystar Foundation & Library Inc |
| United Founders Blvd Beautification LLC | |||||||||
| 3015 United Founders Blvd | Oklahoma City | OK | 73112 | 275414959 | Beautify NBHD | OK | $0 | $742 | Daystar Foundation & Library Inc |
| Founders Enterprise Endowment LLC | |||||||||
| 3015 United Founders Blvd | Oklahoma City | OK | 73112 | 454020513 | Sprt. Daystar | OK | -$80,106 | $1,847,594 | Daystar Foundation & Library Inc |
Unrelated Org Txbl Partnership UnrelatedOrgTxblPartnershipGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Abbott Marker Systems LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 NW 44th St | AddressLine1Txt |
| City | Oklahoma City | CityNm |
| State Abbreviation | OK | StateAbbreviationCd |
| ZIP | 73188 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454020832 | EIN |
| Primary Activities | Manufacturing | PrimaryActivitiesTxt |
| Legal Domicile State | OK | LegalDomicileStateCd |
| Predominate Income | Related | PredominateIncomeDesc |
| All Partners C3 S | 0 | AllPartnersC3SInd |
| Share Of Total Income | -$130,984 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $112,022 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Ownership | 0.50000 | OwnershipPct |
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