CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

Any time an Analysts' Note refers to a charity's Audited Financial Statements or IRS tax form, CharityWatch encourages interested donors to obtain a copy of the referenced documents so that they may view the information in context. Please contact the charity directly to request a copy of any referenced document. Charity tax forms and audits may also be obtained from a number of online databases. For a list of sources, please visit our LINKS page.

Note(s)
This rating is for Starlight Children's Foundation Global Office, tax ID#95-3802159, a 501(c)3 public charity.

According to the fiscal 2014 audit of Starlight Children's Foundation, Note 1, Organization; and Note 8, Related Party Transactions; the financial activities of the organization's U.S. Chapters and International Affiliates are not included in the audited financial statements of the Starlight Children's Foundation Global Office.

CharityWatch is currently unable to provide a comprehensive rating of the Global Office, U.S. Chapters, and International Affiliates taken together, since these organizations are separate legal entities and the organization does not publish combined or consolidated financial statements.

In order for CharityWatch to be able to provide a comprehensive rating of Starlight Children's Foundation Global Office, U.S. Chapters, and International Affiliates in the future, we would require consolidated / combined financial statements, expressed in U.S. dollars and based on U.S. GAAP reporting standards, that include all of the organizations chapters and affiliates. Such statements would wash related party transactions among organizations, as well as provide a comprehensive view of how the organization both raises and spends public dollars on the whole. Per Note 1 of its 2014 audited financial statements, "The Foundation has elected not to consolidate the International Affiliates or U.S. Chapter's financial results into [its financial statements], based on Accounting Standards Codification (ASC) 958-810-25."

According to the Starlight Children's Foundation audited financial statements for the fiscal year-ended 12/31/2014, Note 1, Organization:

"Starlight Children's Foundation previously operated through an additional chapter in the Midwest. During 2014, the Midwest chapter's board of directors officially voted to dissolve the corporation. The states previously served by the chapter are now served by the Global Office."

According to the Starlight Children's Foundation audit of Dec. 31, 2012 (Note 10):

"... The Starlight Children's Foundation provides programming in all 50 states. A few states are served by not-for-profit corporations that operate as independent chapters. On December 9, 2013, the board of directors of the MidAtlantic chapter officially voted to dissolve the corporation as an independent chapter. The MidAtlantic states will continue to be served by the Global Office."

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