2022-06-22T16:41:45-05:00 2021-12-31 330155525 HBLA CERTIFIED PUBLIC ACCOUNTANTS INC 18400 VON KARMAN AVE SUITE 110 IRVINE CA 92612 990 2021-01-01 953802159 STARLIGHT CHILDREN'S FOUNDATION STAR 3104791212 400 CORPORATE POINTE 590 CULVER CITY CA 90230 MIKE OLSON CPA CFO 3104791212 2022-06-15 1 MIKE OLSON CPA 999009999 JONATHAN P SCHUBERT CPA P00032866 9498332815 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z ADAM GARONE 400 CORPORATE POINTE 590 CULVER CITY CA 90230 12239496 0 X WWW.STARLIGHT.ORG X 1983 CA STARLIGHT DELIVERS HAPPINESS TO SERIOUSLY ILL CHILDREN AND THEIR FAMILIES. 16 16 30 553 0 0 9579837 11920916 0 0 -3181 11253 107054 307327 9683710 12239496 0 0 0 0 2797952 2578357 0 0 1484621 5309561 9107162 8107513 11685519 1576197 553977 15345310 15437142 1142761 680616 14202549 14756526 X SINCE 1982, STARLIGHT HAS BEEN DELIVERING HAPPINESS TO SERIOUSLY ILL CHILDREN AND THEIR FAMILIES. 1 0 5121582 STARLIGHT DELIVERIES:STARLIGHT OFFERS AN EASY-TO-USE ONLINE PLATFORM WHERE HOSPITALS CAN ORDER ITEMS DIRECTLY FROM OUR 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. ALL PRODUCTS ARE SHIPPED FREE-OF-CHARGE TO OUR MORE THAN 800 HOSPITAL AND HEALTH CARE FACILITY PARTNERS IN THE US. 1905634 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 CHILD'S 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. 697991 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. 598037 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 PROVIDES SUPPORT TO PEDIATRIC PATIENTS IN MULTIPLE WAYS, SUCH AS ONLINE STEAM COACHING, OFFERING CHILDREN ONE-TO-ONE AND GROUP LESSONS, AND PROVIDING FREE STARLIGHT SCHOOL SUPPLIES CONTAINING ESSENTIAL SCHOOL ITEMS, SUCH AS BACKPACKS, NOTEBOOKS, COLORED PENCILS AND RULERS. ORDERS ARE RECEIVED FROM HOSPITAL STAFF FOR THEIR PATIENTS IN NEED. 254421 STARLIGHT VIRTUAL REALITY:THE FIRST GENERAL USE VR SOLUTION FOR PEDIATRIC SETTINGS WITH PATIENTS 13 YEARS OLD AND OVER, STARLIGHT VR COMES PRE-LOADED WITH 20+ CURATED EXPERIENCES TO HELP ENTERTAIN AND DISTRACT CHILDREN DURING DIFFICULT MEDICAL PROCEDURES. 1022747 MISCELLANEOUS OTHER PROGRAM SERVICES:STARLIGHT MISSION DELIVERY STAFF LABOR AND SOFTWARE COSTS RELATED TO OPERATING THE STARLIGHT HUB INVENTORY ORDERING SYSTEM. 1875205 9600412 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 0 1 30 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA AL AK AR CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NH NJ NM NV NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X X MIKE OLSON CPA 3104260817 400 CORPORATE POINTE SUITE 590 CULVER CITY CA 90230 CARA NATTERSON BOARD VICE CHAIR 1.00 X X 0 0 0 JOHN ROSENBERG BOARD CHAIR 1.00 X X 0 0 0 TROY YOUNG TREASURER (THRU 12/21) 1.00 X X 0 0 0 HOWARD COHL SECRETARY 1.00 X X 0 0 0 RUSS CASHDAN DIRECTOR (THRU 12/21) 1.00 X 0 0 0 HENRY FIELDS DIRECTOR 1.00 X 0 0 0 KIRA GOLDBERG DIRECTOR 1.00 X 0 0 0 ERIC GRODAN DIRECTOR (THRU 12/21) 1.00 X 0 0 0 ZAIN HABBOO DIRECTOR (THRU 07/21) 1.00 X 0 0 0 DAVID HASPEL DIRECTOR (THRU 12/21) 1.00 X 0 0 0 CHRIS HELFRICH DIRECTOR 1.00 X 0 0 0 MARVIN LEVY DIRECTOR (THRU 12/21) 1.00 X 0 0 0 PETER SAMUELSON DIRECTOR / CO-FOUNDER 1.00 X 0 0 0 ALISA BOWEN DIRECTOR (AS OF 01/21) 1.00 X 0 0 0 RECHELLE PORTER DIRECTOR (AS OF 01/21) 1.00 X 0 0 0 SHAWN HARPEN DIRECTOR (AS OF 03/21) 1.00 X 0 0 0 DEBRA JOHNSON DIRECTOR (AS OF 03/21) 1.00 X 0 0 0 ADAM GARONE CEO 40.00 X 353031 0 21253 MIKE OLSON CPA CFO 40.00 X 166750 0 5693 ROSS MILLER CONTROLLER 40.00 X 125520 0 12095 AIMEE FINN (STAFF) SR. DIRECTOR MCE 40.00 X 105976 0 12473 751277 0 51514 4 0 1 0 STANDARD TEXTILE CO INC ONE KNOLLCREST DRIVE CINCINNATI OH 45237 MANUFACTURING OF STARLIGHT HOSPITAL WEAR 1262368 CARGO ZONE 6200 N 16TH ST OMAHA NE 68110 HANDLING, STORAGE, AND DISTRIBUTION DIST 1023375 NINTENDO OF AMERICA 4600 150TH AVE NE REDMOND WA 98052 DESIGN AND MANUFACTURE OF STARLIGHT GAMI 382737 HALO BRANDED SOLUTIONS 3182 MOMENTUM PLACE CHICAGO IL 60689 MANUFACTURING OF STARLIGHT CARE PACKAGES 361800 SALESFORCE 415 MISSION STREET 3RD FLOOR SAN FRANCISCO CA 94105 CRM AND INVENTORY MANAGEMENT 126443 7 553340 11367576 3300281 11920916 11253 11253 306000 0 306000 306000 MISCELLANEOUS REVENUE 900099 1327 1327 1327 12239496 306000 0 12580 519782 250758 83186 185838 1673260 790136 290204 592920 42601 20552 6818 15231 186273 88843 30375 67055 156441 75472 25037 55932 22072 22072 38350 38350 300 300 480420 240210 240210 24620 4922 3598 16100 217016 143866 30210 42940 151187 72937 24196 54054 7737 1525 1584 4628 54321 100 54221 102981 55314 19619 28048 18941 18941 DONATED MATERIALS 3822089 3822089 PROGRAM UNITS 2813578 2813578 PROGRAM DISTRIBUTION 1027467 1027467 PROGRAM CONSULTING 127025 127025 199058 65618 6296 127144 11685519 9600412 600486 1484621 8147331 6411120 777510 1794846 5218846 3448201 775789 1439993 592984 262205 425834 330779 5980 2006223 15345310 15437142 862102 338111 6843 28600 273816 313905 1142761 680616 X 8489943 8514422 5712606 6242104 14202549 14756526 15345310 15437142 X 553977 249951 -249951 X X 0 1 X 1 0 X 11015977 16876173 11829101 9579837 11920916 61222004 11015977 16876173 11829101 9579837 11920916 61222004 37308473 23913531 125 3311 46627 10152 11253 71468 70295 102426 4633 254 1327 178935 61472407 816766 0.38900 0.38310 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS FUNDRAISING REVENUE - 2017 AMOUNT: $ 5,455. 2018 AMOUNT: $ 92,407. MISCELLANEOUS - 2017 AMOUNT: $ 64,840. 2018 AMOUNT: $ 10,019. 2019 AMOUNT: $ 4,633. 2020 AMOUNT: $ 254. 2021 AMOUNT: $ 1,327. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14708 12303 2405 578276 249902 328374 330779 INVESTMENTS 2006223 C 2006223 WARRANTY RESERVE 264054 DEFERRED RENT 49851 313905 X 12489447 249951 249951 12239496 0 12239496 11935470 249951 249951 11685519 0 11685519 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER CODE SECTION 501(C)(3) 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 HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF CODE SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN CODE SECTION 170(B)(1)(A)(VI). 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. NORTH AMERICA 0 0 PROGRAM SERVICES GAMING STATION SALES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART III ACCOUNTING METHOD: PART I, LINE 3: STARLIGHT CHILDREN'S FOUNDATION DOES NOT DIRECTLY MAINTAIN OFFICES, EMPLOYEES OR AGENTS IN FOREIGN COUNTRIES. FOREIGN ACTIVITIES CONSIST OF SALES OF GAMING STATIONS TO INDEPENDENT FOREIGN AFFILIATE ORGANIZATIONS. X X X 0 0 0 0 0 0 0 1 0 ADAM GARONE CEO 323801 0 28426 0 804 0 8362 0 12891 0 374284 0 0 0 MIKE OLSON CPA CFO 166750 0 0 0 0 0 5400 0 293 0 172443 0 0 0 PART I, LINE 7 THE BOARD DETERMINES DISCRETIONARY INCENTIVE PAYMENTS. X GAMES, TOYS, ELECTRONICS, ACTIVITY BOOKS 6 3300281 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART III, LINE 2 IN 2021, STARLIGHT LAUNCHED AN EDUCATION PROGRAM TO PROVIDE 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 PROVIDES SUPPORT TO PEDIATRIC PATIENTS IN MULTIPLE WAYS, SUCH AS ONLINE SCIENCE, TECHNOLOGY, ENGINEERING, ART, AND MATH (STEAM) COACHING, OFFERING CHILDREN ONE-TO-ONE AND GROUP LESSONS, AND PROVIDING FREE STARLIGHT SCHOOL SUPPLIES CONTAINING ESSENTIAL SCHOOL ITEMS, SUCH AS BACKPACKS, NOTEBOOKS, COLORED PENCILS AND RULERS. ORDERS ARE RECEIVED FROM HOSPITAL STAFF FOR THEIR PATIENTS IN NEED. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION'S 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 CHILDREN'S 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 COMPENSATION COMMITTEE OF THE BOARD, NO MEMBER OF WHICH HAS A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, WAS ACCOUNTABLE FOR SETTING A REASONABLE COMPENSATION PACKAGE FOR THE CEO AND CFO. THE COMPENSATION COMMITTEE DEVELOPED, CONSISTENT WITH THE FOUNDATION'S PHILOSOPHY AND PRINCIPLES, THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION CRITERIA FOR THE CEO AND CFO. FOR 2021, UNDER THE EXISTING CEO CONTRACT, THE COMPENSATION COMMITTEE ALSO REVIEWED APPROPRIATE PUBLICLY AVAILABLE COMPARABILITY DATA PREPARED BY AN INDEPENDENT ENTITY THAT UTILIZED NATIONAL NONPROFIT COMPENSATION SURVEYS IN DETERMINING THE CEO'S COMPENSATION. THE COMPENSATION COMMITTEE'S WRITTEN RECORDS INCLUDE THE (1) TERMS OF THE ARRANGEMENT WITH THE CEO; AND (2) A DESCRIPTION OF THE COMPARABLE DATA RELIED ON BY THE COMMITTEE. KEY DELIBERATIONS OF THE COMMITTEE, INCLUDING: (A) THE TERMS OF THE TRANSACTION THAT WAS APPROVED AND THE DATE IT WAS APPROVED; (B) THE MEMBERS OF THE COMPENSATION COMMITTEE WHO WERE PRESENT DURING DEBATE ON THE TRANSACTION THAT WAS APPROVED AND THOSE WHO VOTED ON IT; (C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON BY THE COMPENSATION COMMITTEE; AND (D) ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE TRANSACTION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE COMPENSATION COMMITTEE BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE TRANSACTION ARE ALSO DOCUMENTED IN WRITING. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS POSTED ON THE ORGANIZATION'S 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 ORGANIZATION'S WEBSITE. THE GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: DONATED PROFESSIONAL SERVICES REVENUE EXCLUDED FROM TAX RETURN -249,951. FORM 990, PART XII, LINE 2C: AUDIT COMMITTEE - 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.