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Starlight Childrens Foundation

EIN 95-3802159 · Culver City, CA

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

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SINCE 1983, STARLIGHT HAS BEEN DELIVERING HAPPINESS TO SERIOUSLY ILL CHILDREN AND THEIR FAMILIES.

Income
$19.8 million
Spending
$17.3 million
Spent on programs
81%
Reserves
8.4 months of spending
Largest source of income
donations and private grants, 97%
Employees
35
Volunteers
387
Highest pay
$379,270, ceo

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100.

  • Reserves

    28 of 35

    Spendable reserves would cover 8.4 months of spending.

  • Debt

    20 of 20

    It owes 6% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 13% of income.

  • Income trend

    15 of 15

    Income rose 12% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs and raising each dollar of donations cost 14 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100.

  • Independent board

    25 of 25

    14 of 14 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, 2024, 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 (2)
  1. $13.0 million spent. STARLIGHT PROGRAMS: STARLIGHT AIMS TO DELIVER HAPPINESS TO HOSPITALIZED CHILDREN AND THEIR FAMILIES. CAREFULLY CRAFTED TO ADDRESS THE UNIQUE NEEDS OF PEDIATRIC PATIENTS, STARLIGHT'S VITAL PROGRAMS INCLUDING STARLIGHT NINTENDO GAMING, STARLIGHT VIRTUAL REALITY, STARLIGHT HOSPITAL GOWNS, AND STARLIGHT TOY DELIVERIES PROVIDE COMFORT, DISTRACTION, AND A SENSE OF NORMALCY TO KIDS COPING WITH HOSPITALIZATION. THE IMPACT OF THESE PROGRAMS REACHES EVEN FURTHER TO THE FAMILIES AND CAREGIVERS, CREATING A SUPPORTIVE COMMUNITY THAT NURTURES KIDS WHEN THEY NEED IT MOST.
  2. $1.0 million spent. PRESCRIPTION FOR PLAY: STARLIGHT IS PROUD TO COLLABORATE WITH THE LEGO GROUP AND THE WEITZMAN INSTITUTES' "PRESCRIPTION FOR PLAY PROGRAM" TO RECOGNIZE THE CRITICAL ROLE OF PLAY IN EARLY CHILDHOOD DEVELOPMENT. PARTICIPATING IN THIS PROGRAM, STARLIGHT HELPS INTEGRATE PLAY INTO THE ENTIRE HEALTHCARE JOURNEY TO SUPPORT CHILD DEVELOPMENT AND POSITIVE PATIENT ENGAGEMENT. THE WEITZMAN INSTITUTE (THE INNOVATION AND RESEARCH ARM OF THE MOSES/WEITZMAN HEALTH SYSTEM, A 501(C)(3)) PROVIDES FUNDING TO STARLIGHT TO FACILITATE THE DISTRIBUTION OF PRESCRIPTION FOR PLAY LEGO KITS TO PEDIATRIC OFFICES ACROSS THE U.S. DURING HEALTHCARE VISITS. PUBLIC CONTRIBUTIONS TO STARLIGHT ARE NOT USED TO COMPLETE THIS DISTRIBUTION ACTIVITY.

Source: Form 990 for the year ending December 31, 2024, 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 October 13, 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 2024.

    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 September 1987.

    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 October 21, 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.