Starlight Children's Foundation -

Nonprofit profile at a glance

EIN
522198735
IRS 990 coverage
2012–2012
Forms available
Form 990 2012
Location
Washington, DC, USA
Phone
2022937827
Rating confidence
Limited
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$645,820
Expenses
$646,135
Assets
$291,474
Liabilities
$34,653

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

15 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Helping seriously ill children and their families cope with their pain, fear and isolation through entertainment, education and family activities.

What it reported doing in 2012

Fun centers fun center mobile entertainment units contain an lcd television, dvd player, and nintendo wii gaming system. Whether hospitalized children are nervously awaiting surgery, sitting restlessly during a long treatment, or feeling lonely in their hospital room, fun centers help them cope by providing endless hours of fun and distraction.

Operating model

Revenue model
Donor-supported. 77% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 34
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -0%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 13.7%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 13 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $545K in reported program spending
  • Leadership: top reported pay $89K · 15 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • Moderate — Sustainability: Operating margin scored 38/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.