2025-11-06T17:50:42-06:00 2024-12-31 760722072 FOUMBERG JUNEJA ROCHER & CO PC 16311 VENTURA BLVD SUITE 1180 ENCINO CA 91436 990 2024-01-01 953802159 STARLIGHT CHILDREN'S FOUNDATION STAR 3104791212 5855 GREEN VALLEY CIRCLE 107 CULVER CITY CA 90230 MIKE OLSON CFO 3104791212 2025-10-31 1 DANIEL CHOI CPA P00639689 8189816100 2025-10-31 2024 2025-03-06 01:10:19Z MIKE OLSON 5855 GREEN VALLEY CIRCLE 107 CULVER CITY CA 90230 20231648 0 X WWW.STARLIGHT.ORG X 1983 CA STARLIGHT CHILDREN'S FOUNDATION (STARLIGHT) DELIVERS HAPPINESS TO SERIOUSLY ILL CHILDREN AND THEIR FAMILIES. 14 14 35 387 0 0 17233113 19241638 0 0 355078 436386 104358 146149 17692549 19824173 12004479 11659710 0 0 3621710 3508351 0 0 2646889 2189507 2132211 17815696 17300272 -123147 2523901 19230995 22202949 1037193 1439274 18193802 20763675 X SINCE 1983, STARLIGHT HAS BEEN DELIVERING HAPPINESS TO SERIOUSLY ILL CHILDREN AND THEIR FAMILIES. 1 0 12957681 10616772 146149 STARLIGHT PROGRAMS: STARLIGHT AIMS TO DELIVER HAPPINESS TO HOSPITALIZED CHILDREN AND THEIR FAMILIES. CAREFULLY CRAFTED TO ADDRESS THE UNIQUE NEEDS OF PEDIATRIC PATIENTS, STARLIGHT'S VITAL PROGRAMS INCLUDING STARLIGHT NINTENDO GAMING, STARLIGHT VIRTUAL REALITY, STARLIGHT HOSPITAL GOWNS, AND STARLIGHT TOY DELIVERIES PROVIDE COMFORT, DISTRACTION, AND A SENSE OF NORMALCY TO KIDS COPING WITH HOSPITALIZATION. THE IMPACT OF THESE PROGRAMS REACHES EVEN FURTHER TO THE FAMILIES AND CAREGIVERS, CREATING A SUPPORTIVE COMMUNITY THAT NURTURES KIDS WHEN THEY NEED IT MOST. 1042938 1042938 PRESCRIPTION FOR PLAY: STARLIGHT IS PROUD TO COLLABORATE WITH THE LEGO GROUP AND THE WEITZMAN INSTITUTES' "PRESCRIPTION FOR PLAY PROGRAM" TO RECOGNIZE THE CRITICAL ROLE OF PLAY IN EARLY CHILDHOOD DEVELOPMENT. PARTICIPATING IN THIS PROGRAM, STARLIGHT HELPS INTEGRATE PLAY INTO THE ENTIRE HEALTHCARE JOURNEY TO SUPPORT CHILD DEVELOPMENT AND POSITIVE PATIENT ENGAGEMENT. THE WEITZMAN INSTITUTE (THE INNOVATION AND RESEARCH ARM OF THE MOSES/WEITZMAN HEALTH SYSTEM, A 501(C)(3)) PROVIDES FUNDING TO STARLIGHT TO FACILITATE THE DISTRIBUTION OF PRESCRIPTION FOR PLAY LEGO KITS TO PEDIATRIC OFFICES ACROSS THE U.S. DURING HEALTHCARE VISITS. PUBLIC CONTRIBUTIONS TO STARLIGHT ARE NOT USED TO COMPLETE THIS DISTRIBUTION ACTIVITY. 14000619 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 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 0 35 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AL AR CA CO CT FL GA HI IL KS KY MA MD ME MI MN NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV X X MIKE OLSON CPA 9104791212 5855 GREEN VALLEY CIRCLE 107 CULVER CITY CA 90230 X JOHN ROSENBERG SEE SCH O CHAIR 1.00 0.00 X X 0 0 0 ALISA BOWEN SEE SCH O CHAIR 1.00 0.00 X X 0 0 0 DEBRA JOHNSON TO JUN 2024 TREASURER 1.00 0.00 X X 0 0 0 HOWARD COHL SEE SCH O VICE CHAIR 1.00 0.00 X X 0 0 0 KIRA GOLDBERG DIRECTOR 1.00 0.00 X 0 0 0 SHAWN HARPEN DIRECTOR 1.00 0.00 X 0 0 0 PETER SAMUELSON DIRECTOR 1.00 0.00 X 0 0 0 CHRIS HELFRICH TO DEC 2024 DIRECTOR 1.00 0.00 X 0 0 0 ARNIE MENDOZA CPA DIRECTOR 1.00 0.00 X 0 0 0 RECHELLE PORTER CCLS DIRECTOR 1.00 0.00 X 0 0 0 PAULA WHITEMAN DIRECTOR 1.00 0.00 X 0 0 0 DAWN WILCOX VERRECCHIA DIRECTOR 1.00 0.00 X 0 0 0 BRIAN KARMELICH FROM JUN 2024 TREASURER 1.00 0.00 X X 0 0 0 SHAUNNA HATCHER FROM JUN 2024 SECRETARY 1.00 0.00 X X 0 0 0 CAROL LEVY FROM JAN 2024 DIRECTOR 1.00 0.00 X 0 0 0 THOMAS CHOU FROM JAN 2024 DIRECTOR 1.00 0.00 X 0 0 0 SARAH CRAMER FROM JUN 2024 DIRECTOR 1.00 0.00 X 0 0 0 ADAM GARONE CEO 40.00 0.00 X 352296 0 26974 MIKE OLSON CPA CFO 40.00 0.00 X 192140 0 21145 CINDEE STARKIE VP OF MARKETING & COMMUNICATIONS 40.00 0.00 X 179600 0 15620 AIMEE FINN SR. DIRECTOR INDIVIDUAL GIVING 40.00 0.00 X 122430 0 14099 SANDRA NEILL-GERSTEL SR. DIRECTOR MISSION, DELIVERY 40.00 0.00 X 107776 0 14244 954242 0 92082 5 0 1 0 STANDARD TEXTILE PO BOX 772273 DETROIT MI 48277 MANUFACTURE HOSPITAL GOWNS 1563471 AIT WORLDWIDE 6200 N 16TH ST OMAHA NE 68110 THIRD PARTY WAREHOUSE AND SHIPPING 1061272 PIGEON ROAD 330 N LA LUNA AVE OJAI CA 93023 VIDEO PRODUCTION SERVICES 128036 THE LEDE COMPANY LLC 632 BROADWAY 3RD FLOOR NEW YORK NY 10012 MARKETING AGENCY 116790 ACSALESERATOR 908 KESTONS CROSS VIRGINIA BEACH VA 23452 CORPORATE PARTNERSHIP DEVELOPMENT 105000 5 19241638 8568735 19241638 439801 439801 1085 4500 -3415 -3415 -3415 549124 402975 146149 146149 19824173 146149 0 436386 11659710 11659710 619645 371787 177059 70799 2362945 978573 166269 1218103 58384 23726 3585 31073 250703 108264 22342 120097 216674 97575 24306 94793 38206 38206 36808 36808 90250 125 90125 963323 478909 484414 56275 9736 11394 35145 308594 152383 100777 55434 62246 4150 5021 53075 161835 42438 16955 102442 115225 12603 274 102348 110948 29626 15489 65833 28180 4444 5845 17891 FEES AND REGISTRATION 140396 24390 28387 87619 PRODUCTS AND PRINTING 19925 2180 47 17698 17300272 14000619 652764 2646889 X 1578791 5174318 920000 1721356 40282 167479 7681011 8393949 238970 277632 519469 486252 141895 33217 8437763 6285505 192283 149493 19230995 22202949 781358 1200103 42599 70783 213236 168388 1037193 1439274 X 9201123 12152821 8992679 8610854 18193802 20763675 19230995 22202949 2523901 45972 0 X X 0 1 X 1 0 X 9579837 11920916 15654674 17233113 19241638 73630178 9579837 11920916 15654674 17233113 19241638 73630178 40087657 33542521 10152 11253 148840 366165 439801 976211 254 1327 565 2146 74608535 1945017 0.44960 0.44150 X PART II SECTION B LINE 10: EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $254. 2021 AMOUNT: $1,327. 2022: AMOUNT: $565. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 102562 80173 22389 416907 406079 10828 33217 U.S. TREASURY NOTES AND BILLS 6285505 F 6285505 RIGHT OF USE - LEASE LIABILITIES 168388 168388 X 20637001 45972 363881 402975 812828 19824173 0 19824173 18067128 363881 402975 766856 17300272 0 17300272 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER 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 ALSO HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF IRC 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN IRC 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVENTORY COST OF SALES (SEE EXPLANATION BELOW) 402,975. PART XII, LINE 2D - OTHER ADJUSTMENTS: INVENTORY COST OF SALES (SEE EXPLANATION BELOW) 402,975. PART XI, LINE 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) PART XII, LINE 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) 1 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 L, LINE 3 STARLIGHT CHILDREN'S FOUNDATION DOES NOT MAINTAIN OFFICES, EMPLOYEES OR AGENTS IN FOREIGN COUNTRIES. FOREIGN ACTIVITIES CONSIST OF SALES OF GAMING STATIONS TO AN INDEPENDENT FOREIGN AFFILIATE ORGANIZATION IN CANADA IN THE AMOUNT OF $180,462. PLUS $14,000 DISTRIBUTION GRANT AND $26,583 GIFT IN-KIND FROM SPIN MASTER LTD. 1 HOSPITALIZED CHILDREN 347500 10674894 FMV TOYS, BOOKS, GAMES, COSTUMES CHILDREN DURING PEDIATRIC OFFICE VISITS 140688 984816 FMV TOYS 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 AND PEDIATRIC OFFICES TO WHICH THE FOUNDATION SHIPS NONCASH GOODS ARE WELL KNOWN AND REPUTABLE IN THEIR COMMUNITIES, THE FOUNDATION RELIES ON EACH FACILITY TO DISTRIBUTE THE ITEMS TO CHILDREN STAYING AT THE HOSPITAL OR VISITING A PEDIATRIC OFFICE AND ACCORDINGLY, THIS DOES NOT NECESSITATE FURTHER REPORTING BACK TO THE FOUNDATION. PART LLL, LINE 1: THE NUMBER IN COLUMN B REPRESENTS AN ESTIMATE OF THE NUMBER OF HOSPITALIZED CHILDREN WHO RECEIVED ASSISTANCE DURING 2024. STARLIGHT PROVIDED SUCH ASSISTANCE TO CHILDREN IN OVER 700 HOSPITALS. PART LLL, LINE 2: THE NUMBER IN COLUMN B RESPRESENTS THE NUMBER OF SPECIALIZED DUPLO LEGO KITS DISTRIBUTED TO CHILDREN VIA PEDIATRIC OFFICE VISITS, AS DIRECTED BY THE WEITZMAN INSTITUTE. STARLIGHT DISTRIBUTED KITS TO OVER 300 OFFICES. X X X X 0 0 0 0 0 0 0 0 0 ADAM GARONE CEO 352296 0 0 0 0 0 11136 0 15838 0 379270 0 0 0 MIKE OLSON CPA CFO 192140 0 0 0 0 0 6010 0 15135 0 213285 0 0 0 CINDEE STARKIE VP OF MARKETING & COMMUNICATIONS 179600 0 0 0 0 0 5400 0 10220 0 195220 0 0 0 X GAMES AND TOYS 50 8568735 SEE PART II 0 1 1 PART I, COLUMN (B): THE NUMBER ON LINE 25, COLUMN (B) REPRESENTS THE TOTAL NUMBER OF CONTRIBUTIONS RECEIVED FROM DONORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: ACSALESERATOR SUPPORTS NEW CORPORATE PARTNER DEVELOPMENT. PART I, LINE 25, COLUMN (D): 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 2 STARLIGHT HAS ELECTED TO CHARACTERIZE THE VARIOUS PROGRAMS BY WHICH IT PROVIDES TOYS, GAMING UNITS, HOSPITAL GOWNS AND OTHER GOODS TO HOSPITALIZED CHILDREN AS ONE ALL-ENCOMPASSING PROGRAM TO ALIGN WITH THE STATEMENT OF FUNCTIONAL EXPENSES REPORTING FORMAT. IN ADDITION, THE ORGANIZATION IS COLLABORATING IN A NEW PROGRAM, PRESCRIPTION FOR PLAY, WHICH WAS NOT LISTED ON THE PRIOR YEAR'S FORM 990. THIS PROGRAM SUPPORTS PEDIATRIC PATIENTS DURING VISITS TO THEIR DOCTORS BY PROVIDING MEDICALLY APPROPRIATE TOYS AND PLAY-BASED RESOURCES THAT PROMOTE HEALING AND DEVELOPMENT. COLLABORATING WITH THE LEGO GROUP AND THE WEITZMAN INSTITUTE (THE INNOVATION AND RESEARCH ARM OF THE MOSES/WEITZMAN HEALTH SYSTEM, A 501(C)(3)), STARLIGHT PARTICIPATES IN THE PROCESS OF "PRESCRIBING PLAY" TO REDUCE STRESS, ENCOURAGE LEARNING, AND IMPROVE PATIENT OUTCOMES. FORM 990, PART VI, SECTION A, LINE 2 SHAWN HARPEN IS INVOLVED IN A VOLUNTEER CAPACITY WITH, AND SARAH CRAMER IS AN EMPLOYEE OF, AN UNRELATED ORGANIZATION, WHICH HAS NO TRANSACTIONS WITH THE FOUNDATION. 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 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 FOUNDATION'S MISSION AND CORPORATE STRATEGY, WITH WHICH TO EVALUATE THE CEO'S ANNUAL PERFORMANCE: (2) MONITORING THE CEO'S AND CFO'S 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 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 VII, LINE 1: JOHN ROSENBERG'S LONG-STANDING TENURE TERMED OUT AS STATED IN THE CORPORATE BYLAWS. AS SUCH, MR. ROSENBERG STEPPED DOWN AS CHAIR OF THE ORGANIZATION EFFECTIVE JANUARY 1, 2024 AND TRANSITIONED TO A NON-VOTING ADVISORY ROLE. FORM 990, PART VII, LINE 1: ALISA BOWEN BECAME CHAIR OF THE ORGANIZATION EFFECTIVE JANUARY 1, 2024. FORM 990, PART VII, LINE 1: HOWARD COHL, WHO WAS SERVING AS SECRETARY OF THE ORGANIZATION IN 2023, WAS APPOINTED AS VICE CHAIR EFFECTIVE JANUARY 1, 2024. PART X, COLUMN (A), LINES 3/4: TO CONFORM WITH THE CURRENT YEAR PRESENTATION, PLEDGES RECEIVABLE AND ACCOUNTS RECEIVABLE HAVE BEEN PRESENTED SEPARATELY FOR 2023.