The Star Center Foundation Dba Star Institute for Sensory Processing

Nonprofit profile at a glance

EIN
274386097
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Centennial, CO, USA
Phone
3032217827
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Treatment Facilities, Primarily Outpatient

Official website

Reported finances

Revenue
$1,620,706
Expenses
$1,701,936
Assets
$2,947,086
Liabilities
$2,724,564

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • LEIGH KAHN (PRESIDENT)
  • VIRGINIA SPIELMANN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • VIRGINIA SPIELMANN (EXECUTIVE DIRECTOR): $109,449 total reported compensation
  • ANDREA STOKER (CHIEF OPERATING OFFICER (JAN 2024)): $25,205 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Star institute is dedicated to advancing the understanding of sensory processing and promoting sensory health and well-being for all. We provide neurodiversity-affirming, trauma-informed care for individuals across the lifespan and are recognized internationally as a leader in sensory processing research, education, and therapy. Our mission is to create a world in which sensory differences are understood, accepted, and supported.

What it reported doing in 2024

Community engagement and advocacy - star institute is deeply committed to building community awareness and belonging through sensory-informed outreach and advocacy. Our team hosts inclusive events, workshops, and initiatives that invite individuals, families, and professionals to learn, connect, and celebrate sensory diversity.flagship programs such as the low-sensory trunk or treat and let's talk sense community workshops provide accessible spaces for individuals who may find traditional environments overwhelming. These events foster connection, understanding, and shared regulation-empowering families and community members to embrace sensory differences as part of everyday life.through partnerships with local organizations, schools, and municipalities, star continues to champion sensory inclusion in community settings and advocate for a world where everyone can participate fully, safely, and authentically.

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 92
  • Accountability: 86
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68%; rating input score 68
  • Program expense ratio: 64.7%; rating input score 65
  • Fundraising efficiency: $0.93 raised per $1 spent on fundraising; rating input score 3; 3rd 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: 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.73; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.92; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 17.5% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 68% of revenue deployed · 64.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $109K · 9 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.