Ruth Carlson-starlight Foundation

Nonprofit profile at a glance

EIN
341367081
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
New Philadelphia, OH, USA
Phone
3309879200
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Reported finances

Revenue
$92,747
Expenses
$23,168
Assets
$1,163,137
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JENNIFER FLAHERTY (PRESIDENT)

People named in this filing

  • JENNIFER FLAHERTY (PRESIDENT)
  • KIMBERLY HOBART FLEMING (TREASURER)
  • DAVID WORTH (BOARD MEMBER)

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

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

Overview

Mission

Facilitate the needs of, and honor the employees of the starlight school & workshop and enhance the education and well being of the starlight students.

What it reported doing in 2025

Employees of the starlight school and workshop are honored at an annual appreciation awards banquet. Other miscellaneous appreciation activities are also held throughout the year.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 90% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 86
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.4%; rating input score 23
  • Program expense ratio: 93.5%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 75%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 50.2; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 42nd percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 23.4% of revenue deployed · 93.5% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $22K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.