Skip to the page content
Your donations
Passes our checks

Little Star Foundation

EIN 86-0947944 · Santa Rosa Beach, FL

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong97 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PROVIDE FREE NATIONWIDE LONG TERM CARE & BETTER QUALITY OF LIFE PROGRAMS TO CHILDREN WITH CANCER, FAMILIES, CAREGIVERS, COMMUNITIES IN NEED W/ FINANCIAL ASSISTANCE, THERAPEUTIC, WISH & EDUCATIONAL PROGRAMS.

Income
$1.4 million
Spending
$1.4 million
Spent on programs
97%
Reserves
14.5 months of spending
Largest source of income
donations and private grants, 96%
Employees
2
Volunteers
58
Highest pay
$96,000, president an

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 97 out of 100. Higher than 90% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 14.5 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 1% of income.

  • Income trend

    15 of 15

    Income rose 40% on the year before.

  • Spending floor

    15 of 15

    97% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 65% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    25 of 25

    7 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $308,506 spent. PROGRAM FINANCIAL ASSISTANCE/WISH/GIFT: CHILDREN WITH CANCER AND THEIR FAMILIES/CAREGIVERS ARE OVERWHELMED BY THE TRAUMA AND STRESSES OF A CANCER DIAGNOSIS. PARENTS MISS WORK AND ARE EVEN LAID OFF DUE TO CONSTANT HOSPITAL VISITS AND LONG TERM HOSPITAL STAYS FOR THEIR CHILD. DAILY BILLS PILE UP, PRESSURES MOUNT AND HOMES, CARS AND OTHER BASIS LIVING EXPENSES COVERAGE CAN BE LOST WITHOUT HELP. LITTLE STAR FOUNDATION'S FINANCIAL ASSISTANCE/WISH/GIFT PROGRAMS PROVIDE UTILITY, RENT/MORTGAGE, CAR REPAIR AND CAR PAYMENT, BASIC SUPPLIES, LIVING AND BASIC SURVIVAL SUPPORT. THERE HAVE EVEN BEEN SITUATIONS WHERE FAMILIES HAVE NO INSURANCE FOR CANCER TREATMENT. CARE PACKAGES/THERAPEUTIC PROGRAMS/FINANCIAL ASSISTANCE PROGRAMS BENEFITED OVER 8,550 INDIVIDUALS IN 2025.
  2. $263,727 spent. PROGRAM ACTIVITIES: PROGRAM ACTIVITIES ARE PROVIDED FOR FREE AND INCLUDE THERAPEUTIC ACTIVITIES: COGNITIVE, MENTAL, EMOTIONAL, PHYSICAL, HEALTH AND WELLNESS OPPORTUNITIES AND PROGRAMS; CAMP LIKE EVENTS; HOSPITAL, SCHOOL, SHELTER AND COMMUNITIES ENHANCEMENT ACTIVITIES PROVIDING MUCH NEEDED RELIEF FROM DISEASE, TRAUMA, TRAGEDY, STRESS, POVERTY, DAILY AND LONG TERM LIFE CHALLENGES. IN 2025 OVER 10,000 MEALS, NEEDS AND ACTIVITIES WERE PROVIDED FOR CHILDREN AND FAMILIES.
  3. $216,583 spent. PROGRAM EDUCATIONAL: EDUCATIONAL PROGRAMS, SUPPLIES & TEACHINGS INCLUDED,ARE PROVIDED FOR FREE. OFTEN TIMES CHILDREN WITH CANCER MISS SCHOOL OR HAVE TO BE HOME-SCHOOLED DUE TO THEIR COMPROMISED IMMUNE SYSTEMS. ADDITIONALLY CHILDREN WITH CANCER AND CHILDREN IN NEED, THEIR FAMILIES AND CAREGIVERS UPROOTED FROM THEIR HOMES HAVE DISRUPTED EDUCATIONAL OPPORTUNITIES AND LACK SUPPLIES. LITTLE STAR FOUNDATION HELPS IN 2025 OVER 486,000 INDIVIDUALS BENEFITED FROM LITTLE STAR FOUNDATION'S EDUCATIONAL AND AWARENESS PROGRAMS.
  4. $582,242 spent. TO PROVIDE LONG TERM CARE AND A BETTER QUALITY OF LIFE FOR CHILDREN WITH CANCER, CHILDREN IN NEED, THEIR FAMILIES AND CAREGIVER SYSTEM BY PROVIDING FOR FREE, FINANCIAL ASSISTANCE, THERAPEUTIC ACTIVITY PROGRAMS, HOSPITAL AND HOSPICE SUPPORT, EDUCATIONAL PROGRAMS AND SCHOLARSHIPS, HEALTH AND WELLNESS ASSISTANCE AND OUTREACH OPPORTUNITIES.
  5. TO PROVIDE LONG TERM CARE AND A BETTER QUALITY OF LIFE FOR CHILDREN WITH CANCER, CHILDREN IN NEED, THEIR FAMILIES AND CAREGIVER SYSTEM BY PROVIDING FOR FREE, FINANCIAL ASSISTANCE, THERAPEUTIC ACTIVITY PROGRAMS, HOSPITAL AND HOSPICE SUPPORT, EDUCATIONAL PROGRAMS AND SCHOLARSHIPS, HEALTH AND WELLNESS ASSISTANCE AND OUTREACH OPPORTUNITIES.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 1999.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.