The Shining Star Foundation FY2023 filing

Tax-deductible

San Rafael, CA501(c)(3)Since 1990EducationEIN 68-0221149Revenue $6.9M in FY2023

On file with the IRSstaracademy.org4470 Redwood Hwy, 94903-1983 · San Rafael, CATax-exempt since Oct 1990School — 170(b)(1)(A)(ii)

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The Organization provides an intensive, individualized academic program for students with multiple learning differences with a commitment to helping them achieve their full potential and lead gratifying productive lives.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$474K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average surplus $35K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$474K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $92K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.3M
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.9M
+16% vs prior year
Spent
$6.9M
To programs
85%
Net assets
$9.2M
By yearFY2020–FY2025
Revenue
$6.9M
FY2023▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.4M
FY2021$6.4M
FY2022$5.9M
FY2023$6.9M
FY2024$6.9M
FY2025$6.2M
Expenses
$6.9M
FY2023▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.4M
FY2021$5.4M
FY2022$6.2M
FY2023$6.9M
FY2024$7.0M
FY2025$6.6M
Net assets
$9.2M
FY2023▼ -0.6%
Tap a bar for its year
Net assets by fiscal year
FY2020$8.6M
FY2021$9.6M
FY2022$9.3M
FY2023$9.2M
FY2024$9.1M
FY2025$8.8M

From the FY2023 Form 990 (year ending July 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1990.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $5.9M Management & general 12% · $836K Fundraising 3% · $181K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $474K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Head of School
$241,000Pt VII · Sec A
Director of Curriculum & Instruction
$123,291Pt VII · Sec A
Business Manager
$110,000Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Sheila Reilly’s $255K as Head of School is at the 91st percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Sheila Reilly$254,924$241,000$241,000$222,796$187,420$206,293
Claudia Thompson——$123,291$114,000$100,968$108,500
John Carmichael—————$121,540
Maggie Coburn$120,721$115,500$110,000$100,000——
Erin Grucz—$110,000————
Maribeth Walsh-Villa$104,316—————
Beth Gonzalez-Karcs———$103,717——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Helps students with learning differences reach their full potential through intensive academic programs.

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Provided by the organization

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1 program · $5.9M · in their own filed words · FY2022
01

Assists students in becoming proficient in reading, writing, and arithmetic while also providing other support services that help develop their executive abilities. The program also offers a full spectrum of specialists, curricula, remediation and the arts, using hands-on-learning techniques, small academic class sizes, and numerous…

$5.9Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$92K
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$6.9M
Ln 12
Fees for servicesLn 2g$5.7M
Other incomeLn 4–11$826K
Gifts and grantsLn 1h$361K
Money outPt IX
$6.9M
Ln 25
Programscol B$5.9M
Managementcol C$836K
Fundraisingcol D$181K
Owns and owesPt X
$9.2M
net assets · Ln 32
Cash and savingsLn 1–2$2.1M
Total assetsLn 16$11.6M
LiabilitiesLn 26$2.3M
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$361K
Fees for servicesLn 2g$5.7M
Investment incomeLn 3$6K
Other incomeLn 4–11$826K
Total revenueLn 12$6.9M
Assets in detailPt X, end of year
CashLn 1$1.4M
SavingsLn 2$748K
Cash and savings togetherLn 1–2$2.1M
Land, buildings, equipmentLn 10c$8.9M
Total assetsLn 16$11.6M
LiabilitiesLn 26$2.3M
Net assetsLn 32$9.2M
OperationsPt I, VI
EmployeesI 567
VolunteersI 60
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$2.4M$2.1M
Land, buildings, equipmentLn 10c$8.9M$8.9M
Total assetsLn 16$11.7M$11.6M
LiabilitiesLn 26$2.4M$2.3M
Net assetsLn 32$9.3M$9.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$474K$418K$45K$11K
Other salaries and wagesLn 7$3.8M$3.3M$359K$92K
Pension plan contributionsLn 8$40K$32K$7K$888
Other employee benefitsLn 9$477K$384K$83K$11K
Payroll taxesLn 10$342K$301K$32K$8K
Legal feesLn 11b$121K$0$121K$0
Accounting feesLn 11c$10K$0$10K$0
Other fees for servicesLn 11g$252K$191K$61K$0
Office expensesLn 13$251K$179K$65K$7K
OccupancyLn 16$335K$292K$41K$3K
InterestLn 20$49K$49K$0$0
Depreciation, depletion and amortizationLn 22$404K$404K$0$0
InsuranceLn 23$145K$133K$4K$8K
Other expenses (24a–d)Ln 24$219K$169K$9K$41K
Total functional expensesLn 25$6.9M$5.9M$836K$181K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.2M$6.6M−$321K$8.8M 990 PDF
FY2024 $6.9M$7.0M−$120K$9.1M 990 PDF
FY2023 Viewing $6.9M$6.9M−$58K$9.2M 990 PDF
FY2022 $5.9M$6.2M−$300K$9.3M 990 PDF
FY2021 $6.4M$5.4M$1.0M$9.6M 990 PDF
FY2020 $5.4M$5.4M−$15K$8.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $6,855,358 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $389,853$360,882
I-9 Program service revenuePrior year $5,302,138$5,662,700
I-10 Investment incomePrior year $1,331$5,678
I-11 Other revenuePrior year $240,340$826,098
I-12 Total revenuePrior year $5,933,662$6,855,358
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,516,839$5,128,582
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,716,439$1,785,254
I-18 Total expensesPrior year $6,233,278$6,913,836
I-19 Revenue less expensesPrior year −$299,616−$58,478
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $6,855,358 across 7 lines filed
VIII-1f All other contributions, gifts and grants$360,882
VIII-1h Total contributions, gifts and grants$360,882
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$5,662,700
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$5,678
VIII-6 Net rental income or lossRelated to mission $178,825$178,825
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $647,273 · Unrelated business $0 · Excluded from tax $0$647,273
VIII-12 Total revenueRelated to mission $6,494,476 · Unrelated business $0 · Excluded from tax $0$6,855,358
Part IX · Statement of functional expenses $6,913,836 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $417,881 · Management $44,928 · Fundraising $11,482$474,291
IX-7 Other salaries and wagesPrograms $3,343,737 · Management $359,499 · Fundraising $91,871$3,795,107
IX-8 Pension plan contributionsPrograms $32,320 · Management $6,974 · Fundraising $888$40,182
IX-9 Other employee benefitsPrograms $383,869 · Management $82,827 · Fundraising $10,547$477,243
IX-10 Payroll taxesPrograms $301,112 · Management $32,374 · Fundraising $8,273$341,759
IX-11b Legal feesPrograms $0 · Management $120,527 · Fundraising $0$120,527
IX-11c Accounting feesPrograms $0 · Management $9,699 · Fundraising $0$9,699
IX-11g Other fees for servicesPrograms $190,991 · Management $61,329 · Fundraising $0$252,320
IX-13 Office expensesPrograms $179,397 · Management $64,780 · Fundraising $6,602$250,779
IX-16 OccupancyPrograms $291,744 · Management $40,612 · Fundraising $2,901$335,257
IX-20 InterestPrograms $48,606 · Management $0 · Fundraising $0$48,606
IX-22 Depreciation, depletion and amortizationPrograms $404,098 · Management $0 · Fundraising $0$404,098
IX-23 InsurancePrograms $133,137 · Management $3,820 · Fundraising $7,640$144,597
IX-24 Other expenses (24a–d)Programs $169,470 · Management $8,606 · Fundraising $41,295$219,371
IX-25 Total functional expensesPrograms $5,896,362 · Management $835,975 · Fundraising $181,499$6,913,836
Part X · Balance sheet $11,552,143 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,617,886$1,389,919
X-2 Savings and temporary cash investmentsStart of year $742,554$747,642
X-4 Accounts receivableStart of year $394,423$470,926
X-9 Prepaid expenses and deferred chargesStart of year $6,286$8,969
X-10c Land, buildings and equipment, netStart of year $8,925,739$8,934,687
X-16 Total assetsStart of year $11,686,888$11,552,143
X-17 Accounts payable and accrued expensesStart of year $291,959$462,781
X-19 Deferred revenueStart of year $568,655$435,354
X-25 Other liabilitiesStart of year $35,546$12,500
X-26 Total liabilitiesStart of year $2,399,755$2,323,488
X-27 Net assets without donor restrictionsStart of year $8,811,244$8,780,560
X-28 Net assets with donor restrictionsStart of year $475,889$448,095
X-32 Total net assets or fund balancesStart of year $9,287,133$9,228,655
X-33 Total liabilities and net assetsStart of year $11,686,888$11,552,143
Part XI · Reconciliation of net assets $9,228,655 net assets at year end
XI-1 Total revenue$6,855,358
XI-2 Total expenses$6,913,836
XI-3 Revenue less expenses−$58,478
XI-4 Net assets at start of year$9,287,133
XI-10 Net assets at end of year$9,228,655

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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