2022-08-17T08:16:20-05:00 2021-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2021-01-01 731361940 Daystar Foundation and Library Inc DAYS 4058482238 3015 United Founders Blvd Oklahoma City OK 73112 Valerie Bookout Secretary 4058482238 2022-08-11 1 Valerie Bookout 999009999 Kim Hunwardsen CPA P00484560 6122536500 2022-08-11 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Kathleen W Starrett 3015 United Founders Blvd Oklahoma City OK 73112 8036303 0 X www.daystarfoundation.org X 1990 OK Gather and preserve a wide range of historical items related to Christian Science and the Bible. 5 4 11 29 0 0 2805404 3450580 -168751 -132066 359821 223722 1842 5342 2998316 3547578 24780 16708 0 0 1003520 959311 0 0 0 1368563 1446956 2396863 2422975 601453 1124603 19191062 20330550 191758 268866 18999304 20061684 X 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. 0 0 1765675 16708 0 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. 75641 0 4782 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. 159761 0 0 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. 0 0 -136855 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. 0 0 -136855 2001077 1 1 0 0 0 0 0 1 0 1 1 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 23 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 0 1 1 1 1 0 IL OK X Valerie Bookout 4058482238 3015 United Founders Blvd Oklahoma City OK 73112 Betty Ann Ridley Chairman until 12/7/21 43.00 X X 157967 0 0 Dixie Aufderheide Vice Chairman 3.00 X X 0 0 0 Ron Lawrence Treasurer 4.00 X X 0 0 0 Bea Etienne Trustee 2.00 X 0 0 0 Mark Sullivan Trustee 3.00 X 0 0 0 Kathleen W Starrett-Exec Dir & Pres - Trustee as of Dec 2021 40.00 X X 150485 0 4215 Valerie Bookout Secretary 40.00 X 92156 0 2615 400608 0 6830 2 0 1 0 Lippert Brothers Construction PO Box 17450 Oklahoma City OK 731361450 Building Construction 2417395 Julie Wyatt 7511 N Country Club Dr Oklahoma City OK 73116 Building Design and Decor 182037 Trinity Group Architects 5909 Northwest Expy 150 Oklahoma City OK 73132 Architect services 164529 ScreenPoint Media LLC 7700 Canterbury Terrace McKinney TX 75072 Digital media services 158312 Total Environment 16301 N Rockwell Edmond OK 73013 Landscape Maintenance 121723 5 50505 3400075 6782 3450580 Event Revenue 900099 4602 4602 Partnership income 900099 -136855 -136855 187 187 -132066 68436 68436 7200 0 7200 7200 7200 4633950 3966338 512326 667612 -512326 155286 155286 8203 10061 -1858 -1858 3547578 -133924 0 230922 16708 16708 407438 325951 81487 472527 448842 23685 14763 12999 1764 64583 56864 7719 11320 2645 8675 36800 8599 28201 65848 65848 7045 1646 5399 2543 2535 8 46154 36726 9428 69608 66368 3240 71977 63305 8672 14269 12581 1688 621855 537690 84165 34603 24992 9611 Repairs and Maintenance 187867 129749 58118 AV Restoration and Pres 181825 159761 22064 Special Events 75666 75641 25 Dues and Subscriptions 3268 3149 119 16308 14326 1982 2422975 2001077 421898 0 3180 4149 2381380 3715465 1811 127 114233 112666 13234 25968 15870146 5017389 8934749 10852757 6160665 3874573 1454134 1623279 127676 121566 19191062 20330550 191758 268866 191758 268866 X 16860420 18175852 2138884 1885832 18999304 20061684 19191062 20330550 X 1124603 -62223 0 X 0 1 X 1 0 X 120085 489907 1258570 173654 372230 2414446 120085 489907 1258570 173654 372230 2414446 1200742 1213704 192301 222012 210893 128442 75636 829284 52 707 250 57 187 1253 3244983 124058 0.37400 0.32550 X 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). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X Individual Research 0 2461340 323973 866300 1919013 3063581 -56310 525000 20931 2461340 1470092 1301292 313835 21638 3063581 1567815 -76235 21488 1470092 1434221 133594 1567815 0.01729 0.58024 0.40247 1 0 9000953 3689530 5311423 168751 69172 99579 3070684 1258687 1811997 3629758 3629758 10852757 Abbott Marker Systems, LLC 1623279 F 1623279 X 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. 1 United Founders Neighborhood Foundation 3015 United Founders Blvd Oklahoma City OK 73112 831456165 501(c)(3) 9666 0 Maintain Beauty and Safety of the Neighborhood 1 0 Part I, Line 2: 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. X X 0 0 0 0 0 0 0 1 0 Betty Ann Ridley Chairman until 12/7/21 145467 0 12500 0 0 0 0 0 0 0 157967 0 0 0 Kathleen W Starrett-Exec Dir & Pres - Trustee as of Dec 2021 140485 0 10000 0 0 0 4215 0 0 0 154700 0 0 0 Part I, Line 7 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. 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. 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 -80106 1847594 Daystar Foundation & Library Inc Abbott Marker Systems LLC 50 NW 44th St Oklahoma City OK 73188 454020832 Manufacturing OK Related 0 -130984 112022 0 0 0.50000