2024-11-06T16:25:46-06:00 2023-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-01-01 731361940 Daystar Foundation and Library Inc DAYS 4058482238 3015 United Founders Blvd Oklahoma City OK 73112 Valerie Bookout Accounting Manager & Secretary 4058482238 2024-11-05 1 1 Kim Hunwardsen CPA P00484560 6122536500 2024-11-04 2023 2024-10-15 13:58:12Z Kathleen W Starrett 3015 United Founders Blvd Oklahoma City OK 73112 5786365 0 X www.daystarfoundation.org X 1990 OK Gather and preserve a wide range of historical items related to Christian Science and the Bible. 4 3 6 22 0 0 3345123 3553309 -134173 -142271 71162 185569 1633 2888 3283745 3599495 26392 31691 0 0 711907 680742 0 0 0 1381140 1586954 2119439 2299387 1164306 1300108 21241202 22663962 124987 136748 21116215 22527214 X Daystar Fdn and Library's mission is to foster deeper and more wide- spread interest in the history of Christian Science as discovered by Mary Baker Eddy and to inspire heartfelt appreciation for her and for those students of hers who faithfully served the Church she founded. 0 0 1549028 31691 0 Maintenance of rare book/document collection.Daystar houses and maintains a rare and extensive collection of books and documents related to the history of the Christian religion and the practice of Christian Science. Its library and facility are open to the public for study, research, inspiration, and to foster a deeper and more widespread interest in the history of Christianity and the history of Christian Science. The number of visits to Daystar was over 500 during 2023.Statement continued on Schedule O.Daystar receives, on average, over 85 calls a year requesting answers to research questions. Daystar's website (daystarfoundation.org) had 3,735 users in 2023, with over 4,840 sessions, and over 11,260 page views. The Daystar collections include early editions of the published writings of Mrs. Eddy, the Discoverer and Founder of the Christian Science religion, original letters written by Mrs. Eddy, reminiscences prepared by those who knew her, and numerous books and other publications about her and the emergence of Christian Science in nineteenth-century America. Also included in the collection are historic Bibles and commentaries. Daystar's maintenance and preservation of such books, documents and artifacts means that the history of Christianity, Christian Science and the Bible will be preserved for future generations. Daystar has a historic collection of rare Bibles, dating back to 1606, as well as a selection of well-known Bible research works. Daystar's exhibits include Bibles from the seventeenth, eighteenth, and nineteenth centuries. 86385 0 7705 Presentation series regarding the history of the Bible, Christianity, and Christian Science.Daystar's historical research publication, Library Notes, Volume 27, was written and published during 2023. Free copies were mailed to over 1275 addresses.Free copies of Daystar's annual publication of a historical pamphlet were mailed to approximately 300 addresses.Statement continued on Schedule O.During a local conference related to Christian Science, guests were offered tours of Daystar, access to the Library collection, and research help.The Traveling Program (AKA Road Show) was presented by Daystar's Archivist and Librarian to groups in different communities where they were invited by Daystar supporters to introduce the Foundation and share Christian Science history with potential members. They gave 2 of these presentations in 2023.The New England Field Program offers a trip to New Hampshire and Massachusetts where attendees visited sites of historic significance to the founding and early years of Christian Science. It was not offered in 2023 as an important part of the tour was closed for renovations.A new field program to Germany was being planned to launch in 2024 and a scouting/test trip was made by the two Daystar staff who lead the program.The fall event included tours of the library and new wing; time for guests to study and research; a piano duet concert with variations on hymns from the Christian Science Hymnal; a hymn sing; a movie about an early worker in the Christian Science movement, Elizabeth Earl Jones; a staff panel presentation about items in the Library collection; and a talk by author and college professor Paul E. Ivey, Ph.D. highlighting the Christian Science church edifices designed by Charles D. Faulkner Sr. and Charles D. Faulkner Jr. 147572 0 0 AV restoration and preservationDaystar is committed to preserving A/V programs related to the history of the Bible, Christianity, and Christian Science. It digitally restores and archives its collection of historic A/V programs to make them available to visitors in the library now and for years to come. 0 0 -149976 Investment in Abbott Marker Systems, LLC and bookstore salesThe activities of Abbott Marker Systems, LLC, is substantially related to the Daystar's purpose of preserving the history of the Christian Science religion and the practice and understanding of Christian Science through the production of metal book markers for the study of weekly Bible lessons. In addition, the Daystar sells various materials related to the study of Christian Science. 0 0 -149976 1782985 1 1 0 0 0 0 0 1 0 1 1 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 1 22 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 1 1 1 1 0 IL OK X Valerie Bookout 4058482238 3015 United Founders Blvd Oklahoma City OK 73112 Kathleen W Starrett-Trustee Executive Director & President 43.00 X X 169310 0 5079 Dixie Aufderheide Chair 3.00 X X 0 0 0 Mark J Sullivan Vice Chair 3.00 X X 0 0 0 Ronald Lawrence Treasurer 4.00 X X 0 0 0 Valerie Bookout Accounting Manager & Secretary 43.00 X 103835 0 3115 Troy M Simmonds Archivist 40.00 X 100140 0 3004 373285 0 11198 3 0 1 0 Julie Wyatt 7511 NCountry Club Oklahoma City OK 73116 Building Design and Decorator 243820 Anderson Technologies 13523 Barrett Parkway Dr Suite 120 St Louis MO 63021 IT Services and IT Equipment 174398 Total Environment PO Box 200563 Dallas TX 753200563 Landscape Maintenance 163825 ScreenPoint Media LLC 7700 Canterbury Terrace McKinney TX 75972 Digital media services 137522 4 46246 3507063 49926 3553309 Event Revenue 900099 6905 6905 Programs 900099 700 700 Partnership loss 900099 -149976 -149976 100 100 -142271 186878 186878 7200 0 7200 7200 7200 2177150 225 2178684 0 -1534 225 -1309 -1309 3874 8186 -4312 -4312 3599495 -146583 0 192769 31691 31691 281339 225071 56268 343770 333922 9848 9994 8937 1057 45639 40812 4827 1250 156 1094 40600 5056 35544 17451 17451 8868 1104 7764 4583 4385 198 103979 86967 17012 63425 54912 8513 98875 86220 12655 10667 9834 833 695663 557752 137911 31951 23511 8440 Repairs and Maintenance 250419 67316 183103 AV Restoration and pres 160546 147572 12974 Special Events 86435 86385 50 Dues and Subscriptions 4775 4737 38 7467 6645 822 2299387 1782985 516402 0 3862 5035 1931222 757199 107 216 113917 113675 31368 38699 19784556 6110561 13821048 13673995 3470558 6086108 1753663 1879688 115457 109347 21241202 22663962 124987 136748 124987 136748 X 19897849 21230038 1218366 1297176 21116215 22527214 21241202 22663962 1300108 110891 0 X 0 1 X 1 0 X 1258570 173654 372230 601723 937509 3343686 1258570 173654 372230 601723 937509 3343686 1818454 1525232 210893 128442 75636 69703 194078 678752 250 57 187 162 656 4023094 74464 0.37910 0.40570 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous revenue - 2019 Amount: $ 250. 2020 Amount: $ 57. 2021 Amount: $ 187. 2022 Amount: $ 162. Schedule A, Part VI, List of Unusual Grants: Description: Non-discretionary annual contribution Date: 12/31/19 Amount: 2679600. Description: Non-discretionary annual contribution Date: 12/31/20 Amount: 2631750. Description: Non-discretionary annual contribution Date: 12/31/21 Amount: 3078350. Description: Non-discretionary annual contribution Date: 12/31/22 Amount: 2743400. Description: Non-discretionary annual contribution Date: 12/31/23 Amount: 2615800. Sch A Part VI - Unusual Grants Received The Dorothy D. and James A. Moller Foundation contributions are unusual in nature. The annual payouts are substantially large and created upon the death of Dorothy Moller. The Moller Foundation requires Daystar Foundation to provide an annual report of the expenditures made to ensure Daystar carries out its charitable activities. The IRS has acknowledged the Foundation has met all the requirements to be classified as a public charity described in IRC section 509(a)(1) and section 170(b)(1)(a)(vi). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X Individual Research 0 1273867 16000 108810 46000 1352677 1919013 52320 -85466 612000 1273867 2461340 323973 866300 1919013 3063581 -56310 525000 20931 2461340 1470092 1301292 313835 21638 3063581 0.04103 0.82317 0.13580 1 0 16324696 5041966 11282730 3459860 1068595 2391265 13673995 Abbott Marker Systems, LLC 1879688 F 1879688 X Part III, Line 4: The Daystar Foundation & Library, Inc.'s collections are made up of publications of historical significance mostly relating to Christian Science, its discoverer and founder, Mary Baker Eddy, and other individuals heavily involved in the Christian Science movement. Each of the items is cataloged, preserved, and cared for, and activities verifying their existence and assessing their condition are performed continuously. The collections are subject to a policy that requires proceeds from their sales to be used to acquire other items for collections. Since the Foundation's inception, the collections have been acquired through purchases and contributions. The collections are not recognized as assets on the statement of financial position. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired or as a decrease in temporarily restricted net assets if the assets used to purchase the items are restricted by donors. Contributed collection items are not reflected on the consolidated financial statements. Proceeds from deaccessions or insurance recoveries, when applicable, are reflected as increases in the appropriate net asset classes. Part V, Line 4: The purpose and intended use of the funds is to generate funding for programs, operation, and capital improvement. Part X, Line 2: The Foundation believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The Foundation would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. 1 United Founders Neighborhood Foundation 3015 United Founders Blvd Oklahoma City OK 73112 831456165 501(c)(3) 25149 0 Maintain Beauty and Safety of the Neighborhood 1 0 Part I, Line 2: As part of its charitable purpose, Daystar Foundation and Library, Inc. makes grants to other public charities. Grants to public charities are based upon whether or not they have a mission similar to Daystar's mission, or if they are having a positive impact on the community. Grants of $3,500 or less are approved by the President and the Chair of the Board of the Foundation. For those grants that are over $3,500, or grants that are significant in nature, approval is required by the Board of Trustees. The Foundation also requests a report from the grantee once the grantee has expended the grant to ensure it was utilized for its intended purpose. X X 0 0 0 0 0 0 0 1 0 Kathleen W Starrett-Trustee Executive Director & President 159310 0 10000 0 0 0 5079 0 0 0 174389 0 0 0 Part I, Line 7 The Trustees assess the excess funds at their fall business meeting, establish a pool of funds for bonuses, and the bonuses are distributed according to their merited performance. X 1 5500 Sales of Comparables X 39330 Thrift Shop Value X 1 5096 Hi/Low Value 0 0 1 0 Part I, Column (b): Part I, Line (b) represents the number of contributions. Form 990, Part VI, Section A, line 8b The Foundation does not have committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The governing board are provided a copy of the Form 990 before it is filed. The Organization's Executive Director, Treasurer, and Secretary review the Form 990. Form 990, Part VI, Section B, line 12c The Foundation requires that all Trustees, officers, and employees attest annually to their familiarity with the Foundation's written Conflict of Interest Policy and disclose any information concerning conflicts of interest or even possible conflicts of interest. If a conflict or possible conflict exists, the Trustee, Officer or employee must disclose the matter to the Foundation's governing body. The individual is not permitted to vote on any decision involving the matter and cannot actively participate as an advocate on their behalf and should ensure that contracts and services the Foundation are competitive, fair, and in the best interest of the Foundation. Neither a Trustee or the spouse of a Trustee may enter into employment with the Foundation, except in the case of a Founding Trustee and an attorney who may receive compensation for unique services while also a Trustee. Form 990, Part VI, Section B, line 15 The Organization reviews the most recent local compensation data published by the Oklahoma Center for Non-profits in determining compensation for the Original Executive Director & President and Accounting Manager & Secretary. Compensation is reviewed and approved by the board on an annual basis. Documentation is done in the personnel files. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and audited financial statements are not available to the public. United Founders Blvd Beautification LLC 3015 United Founders Blvd Oklahoma City OK 73112 275414959 Beautify NBHD OK 0 600 Daystar Foundation & Library Inc Founders Enterprise Endowment LLC 3015 United Founders Blvd Oklahoma City OK 73112 454020513 Support Daystar OK -149976 1879955 Daystar Foundation & Library Inc Daystar Real Estate Holdings LLC 3015 United Founders Blvd Oklahoma City OK 73112 275432204 Real Estate OK 0 0 Daystar Foundation & Library Inc Abbott Marker Systems LLC 50 NW 44th St Oklahoma City OK 73188 454020832 Manufacturing OK Related 0 -149976 89427 0 0 0.50000