Starfish Greathearts Foundation USA

Nonprofit profile at a glance

EIN
203622548
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
White Plains, NY, USA
Phone
9176021299
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$531,459
Expenses
$497,572
Assets
$719,919
Liabilities
$81,810

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

Leadership & pay

11 people listed

Executive titles in this filing

  • CANDICE BEHRENS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CANDICE BEHRENS (EXECUTIVE DIRECTOR): $146,450 total reported compensation

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

Overview

Mission

To provide children orphaned or vunerable by AIDS/HIV with support and relief necessary to become productive members of society.

What it reported doing in 2025

Provide funding for starfish south africa

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 40% for direct work, and 60% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 80
  • Accountability: 80
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69%; rating input score 69
  • Program expense ratio: 73.1%; rating input score 73
  • Fundraising efficiency: $9.25 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 27th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.45; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 29.4%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 15.3% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 14.2% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 17.7% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 69% of revenue deployed · 73.1% of spending went to programs
  • Governance: 14 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $364K in reported program spending
  • Leadership: top reported pay $146K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.