Nonprofit · EIN 86-0947944
LITTLE STAR FOUNDATION
Also known as SILVER LINING FOUNDATION
Tax-exempt · SANTA ROSA BEACH, FL 32459
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,426,514 | $1,419,193 | $7,321 | $1,710,814 | $126 | $1,710,688 |
| December 31, 2024 | 990 | $1,020,380 | $1,307,365 | -$286,985 | $1,678,094 | $2,964 | $1,675,130 |
| December 31, 2023 | 990 | $1,954,920 | $941,063 | $1,013,857 | $1,968,188 | $6,073 | $1,962,115 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,371,053
- Program service revenue
- $0
- Investment income
- $55,261
- Net gain from sales of assets
- $2,469
- Other revenue
- $200
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $96,000
- Other salaries and wages
- $99,080
- Salaries, compensation and benefits (total)
- $210,018
- Professional fundraising fees
- $0
- Accounting fees
- $10,620
- Travel
- $159,383
- Depreciation
- $173
- Program services (functional)
- $1,371,058
- Management and general (functional)
- $38,785
- Fundraising (functional)
- $9,350
Balance sheet and other
- Total assets, start of year
- $1,678,094
- Total assets, end of year
- $1,710,814
- Total liabilities, end of year
- $126
- Net assets, end of year
- $1,710,688
- Land, buildings and equipment
- $258
- Publicly traded securities
- $608,260
- Net assets without donor restrictions
- $1,710,688
- Gross receipts
- $1,431,932
- Employees
- 2
- Volunteers
- 58
- Year formed
- 2001
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREA JAEGER | PRESIDENT AN Officer | 70 | $96,000 |
| HEIDI BOOKOUT | VICE PRESIDE Officer | 12 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREA JAEGER | PRESIDENT AN Officer | 70 | $98,800 |
| HEIDI BOOKOUT | VICE PRESIDE Officer | 20 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDREA JAEGER | PRESIDENT AN Officer | 65 | $98,800 |
| HEIDI BOOKOUT | VICE PRESIDE Officer | 25 | $0 |
Address and contacts
- Address (IRS master file)
- STE103-343, SANTA ROSA BEACH, FL 32459-0000
- In care of
- % ANDREA JAEGER
- Principal officer (990 for 2025)
- ANDREA JAEGER, 174 WATERCOLOR WAY STE 103 343, SANTA ROSA BEACH, FL 324597351
- Signed the 990
- ANDREA JAEGER, PRESIDENT AND CEO
- Phone
- (970) 948-6056
- Website
- WWW.LITTLESTAR.ORG
- Return prepared by
- PORTNOYCPA
Mission
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.
Program accomplishments
- 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.Expenses $308,506
- 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.Expenses $263,727
- 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.Expenses $216,583
- 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.Expenses $582,242
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 86-0947944
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P30)
- Assets (IRS master file)
- $1,710,814
- Income (IRS master file)
- $1,431,932
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,426,514 | $1,419,193 | $1,710,814 | XML |
| 990 | December 2024 | $1,020,380 | $1,307,365 | $1,678,094 | XML |
| 990 | December 2023 | $1,954,920 | $941,063 | $1,968,188 | XML |
| 990 | December 2022 | $3,525,981 | $6,153,157 | $1,136,389 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 86-0947944).
Questions about LITTLE STAR FOUNDATION
- What is the EIN of LITTLE STAR FOUNDATION?
- The employer identification number (EIN) of LITTLE STAR FOUNDATION is 86-0947944.
- Is LITTLE STAR FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to LITTLE STAR FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LITTLE STAR FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LITTLE STAR FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LITTLE STAR FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LITTLE STAR FOUNDATION?
- The 990 for the year ended December 31, 2025 names ANDREA JAEGER.
- Who are the officers and directors of LITTLE STAR FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization, the highest $96,000 (ANDREA JAEGER, PRESIDENT AN).
- How much revenue does LITTLE STAR FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,426,514, expenses of $1,419,193 and total assets of $1,710,814 at year end.
Other nonprofits in SANTA ROSA BEACH
- GIVE 30A INC EIN 86-3204505 · last filed 990-EZ for 2024
- ABUNDANT LIFE FOUNDATION INCORPORATED EIN 82-3942714 · last filed 990-PF for 2025
- HOPE FOR THE WORLD FOUNDATION INC EIN 35-2535225 · last filed 990 for 2025
- COFFEEN LAND TRUST INC GAYE PATTON TREASURER EIN 30-0169263 · last filed 990 for 2025
- INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS EIN 59-3181087 · last filed 990-EZ for 2025
- 30A THERAPY EIN 33-4096769 · last filed 990-EZ for 2025
- MS REEDER PROJECT EIN 39-3520042 · last filed 990-EZ for 2026
- THE FRIENDS OF TOPSAIL HILL PRESERVE STATE PARK INC EIN 59-3733849 · last filed 990-N for 2025
All nonprofits in SANTA ROSA BEACH · Florida · Human services