First Star Institute Inc

Nonprofit profile at a glance

EIN
812774411
IRS 990-EZ coverage
2018–2025
Forms available
Form 990 2017, Form 990-EZ 2025
Location
Potomac, MD, USA
Phone
2028008411
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Interest Law

Reported finances

Revenue
$17,924
Expenses
$26,482
Assets
$16,642
Liabilities
$1,500

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • ELISSA GARR (PRESIDENT)

People named in this filing

  • SUSAN BARKER YORK (CHAIRPERSON/TREASURER)
  • ELISSA GARR (PRESIDENT)
  • I RICHARD GARR (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The institute envisions a world where abused and neglected children have the support and the tools to address chronic undereducation, unemployment and homelessness.

What it reported doing in 2025

Better practices are sorely needed. Abused and neglected children are more likely to grow up to be unemployed, homeless and incarecerated. Our programs target constructive change:- promotes best practices for foster youth in college- supports access to information when an abused child dies in order to aid prevention efforts- supports an abused child's right to be heard through an advocate- educates courts and legislators on how specific decisions and laws can impact children- leverages change by working with others

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 100
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 79.3%; rating input score 79

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -47.7%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -8.9% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: -5.1% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: -9.8% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 79.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $21K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.