Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,339,831 | 232,284 | 120,085 | 489,907 | 1,258,570 | 3,440,677 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 1,339,831 | 232,284 | 120,085 | 489,907 | 1,258,570 | 3,440,677 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 2,122,456 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,318,221 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,339,831 | 232,284 | 120,085 | 489,907 | 1,258,570 | 3,440,677 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 134,056 | 185,402 | 192,301 | 222,012 | 210,893 | 944,664 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 811 | 25 | 52 | 707 | 250 | 1,845 |
| 11 | Total support. Add lines 7 through 10 | 4,387,186 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Form 990 Sch A Part IV - UNUSUAL GRANTS RECEIVED | 2019 - $2,679,600 2018 - $2,743,400 2017 - $2,695,550 2016 - $2,360,600 2015 - $2,663,650 |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990 Part I Line 1 and Part III Line 1 | DAYSTAR WAS ESTABLISHED IN 1990 TO COLLECT, CARE FOR, AND MAKE AVAILABLE BOOKS, PAPERS, AND MEMORABILIA RELATING TO THE EARLY DAYS OF CHRISTIAN SCIENCE, ITS DISCOVERER AND FOUNDER, MARY BAKER EDDY, AND THOSE INDIVIDUALS WHO HELPED HER IN THE FLEDGLING STAGES OF THE CHRISTIAN SCIENCE MOVEMENT. THE PURPOSE BEHIND DAYSTAR IS TO FOSTER DEEPER AND MORE WIDESPREAD 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. |
| Form 990 Part III Line 4a | MAINTENANCE OF RARE BOOK/DOCUMENT COLLECTION DAYSTAR HOUSES AND MAINTAINS A RARE AND UNIQUE COLLECTION OF BOOKS AND DOCUMENTS RELATED TO THE HISTORY OF THE CHRISTIAN RELIGION AND THE PRACTICE OF CHRISTIAN SCIENCE. ITS LIBRARY AND FACILITY IS 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 VISITORS TO DAYSTAR HAS INCREASED EACH YEAR SINCE ITS MOVE TO ITS NEW FACILITY, WHICH IS MUCH MORE VISIBLE AND CAN ACCOMMODATE MORE VISITORS MORE EASILY THAN THE PREVIOUS FACILITY. DAYSTAR RECEIVES, ON AVERAGE, OVER 115 CALLS A YEAR REQUESTING ANSWERS TO RESEARCH QUESTIONS. DAYSTAR'S WEBSITE (DAYSTARFOUNDATION.ORG) RECEIVED 5,483 HITS IN 2019, WITH OVER 17,954 PAGE VIEWS AND OVER 3,848 USERS. 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 AN 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. Form 990 Part III Line 4b PRESENTATION SERIES REGARDING THE HISTORY OF THE BIBLE, CHRISTIANITY, AND CHRISTIAN SCIENCE THE ASSOCIATION WEEK INCLUDED LIBRARY TOURS AND PRESENTATIONS OF AV RECORDINGS, AS WELL AS TIME FOR GUESTS TO RESEARCH AND STUDY. IN JUNE, AN ANALYTICAL READING INSTRUCTOR GAVE LESSONS ON READING THE BIBLE NATURALLY AND CONVERSATIONALLY. THE FALL EVENT INCLUDED TOURS OF THE LIBRARY, A TALK BY CLASSICAL EDUCATOR KATY MCKINNEY, A HYMN SING, THE EFFULGENCE FOUNDATION'S MOVIE ABOUT CHRISTIAN SCIENCE PRACTITIONER AND TEACHER IVIMY GWALTER, A FLUTE CONCERT, AND A PIANO CONCERT THAT INCLUDED VARIATIONS ON HYMNS FROM "THE CHRISTIAN SCIENCE HYMNAL." Form 990 Part III Line 4c AV RESTORATION AND PRESERVATION DAYSTAR IS COMMITTED TO PRESERVING AV PROGRAMS RELATED TO THE HISTORY OF THE BIBLE, CHRISTIANITY, AND CHRISTIAN SCIENCE. IT DIGITALLY RESTORES AND ARCHIVES ITS COLLECTION OF HISTORIC AV PROGRAMS TO MAKE THEM AVAILABLE TO VISITORS IN THE LIBRARY NOW AND FOR YEARS TO COME. |
| Form 990 Part VI Lines 8a and 8b | THE DAYSTAR FOUNDATION & LIBRARY, INC. DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THEREFORE, NO DOCUMENTATION OF COMMITTEE MEETINGS WAS REQUIRED. |
| Form 990 Part VI Lines 11a and 11b | THE ORGANIZATION ENGAGES A PAID PREPARER EXPERIENCED IN THE PREPARATION OF THE FORM 990 TO PREPARE THE FORM. THE ORGANIZATION'S TREASURER, ACCOUNTING MANAGER, AND CHAIRMAN OF THE BOARD OR EXECUTIVE DIRECTOR REVIEW THE RETURN AS PREPARED BY THE PREPARER. A COPY OF THE RETURN IS THEN MAILED OR EMAILED TO THE BOARD OF DIRECTORS PRIOR To FILING. |
| Form 990 Part VI Lines 12a and 12b | 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, HE/SHE ARE NOT PERMITTED TO VOTE ON ANY DECISION INVOLVING THE MATTER, HE/SHE CANNOT ACTIVELY PARTICIPATE AS ADVOCATES ON HIS/HER OWN BEHALF AND HE/SHE SHOULD ENSURE THAT CONTRACTS AND SERVICES WITH THE FOUNDATION ARE COMPETITIVE, FAIR AND IN THE BEST INTEREST OF THE FOUNDATION. |
| Form 990 Part VI Lines 15a and 15b | THE DAYSTAR FOUNDATION & LIBRARY, INC. HAD A COMPENSATION STUDY DONE BY AN INDEPENDENT CONSULTING FIRM IN 2017 TO DETERMINE FAIR COMPENSATION FOR THE CHAIRMAN OF THE BOARD/FOUNDING TRUSTEE. THE ORGANIZATION ALSO REVIEWS THE MOST RECENT LOCAL COMPENSATION DATA PUBLISHED BY THE OKLAHOMA CENTER FOR NON-PROFITS IN DETERMINING COMPENSATION OF ALL OF ITS EMPLOYEES. |
| FORM 990 PART VI LINE 19 | THE ORGANIZATION DOES NOT CURRENTLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR AUDITED FINANCIAL STATEMENTS AVAILABLE. FORM 990 PART XI LINE 9 OTHER CHANGES IN NET ASSETS ABBOTT MARKER SYSTEM, LLC loss ($166,743) audit to tax expense reconciliation ($28,823) ------------------------------------------------------ TOTAL OTHER CHANGES IN NET ASSETS ($195,566) |
| FORM 990 PART XII LINE 2C | ALTHOUGH THE DAYSTAR FOUNDATION & LIBRARY, INC. DOES NOT HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT PROCESS AND SELECTION OF THE AUDIT FIRM, THE TREASURER GENERALLY RECOMMENDS THE AUDITOR TO THE BOARD OF TRUSTEES. |
| FORM 990 ELECTIONS | SECTION 1.263(A)-3(N) ELECTION - BOOK CONFORMITY ELECTION DAYSTAR FOUNDATION & LIBRARY, INC. IS MAKING THE ELECTION UNDER TREAS. REG. 1.263(A)-3(N) TO CAPITALIZE THOSE REPAIR AND MAINTENANCE COSTS THAT IT TREATS AS CAPITAL EXPENDITURES ON ITS BOOKS AND RECORDS FOR THE TAX YEAR ENDED DECEMBER 31, 2019. TAXPAYER NAME: DAYSTAR FOUNDATION & LIBRARY, INC. ADDRESS: 3015 UNITED FOUNDERS BLVD. Oklahoma City, OK 73112 Taxpayer Identification Number: 73-1361940 SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION DAYSTAR FOUNDATION & LIBRARY, INC. HEREBY MAKES THE DE MINIMIS SAFE HARBOR ELECTION UNDER SECTION 1.263(A)-1(F) OF THE TREASURY REGULATIONS, EFFECTIVE FOR THE TAX YEAR ENDING DECEMBER 31, 2019. TAXPAYER HAS AN APPLICABLE FINANCIAL STATEMENT FOR THE YEAR OF THE ELECTION. THIS ELECTION PERMITS THE TAXPAYER TO DEDUCT FOR TAX PURPOSES ANY ITEM DEDUCTED UNDER ITS BOOK POLICY THAT DOES NOT EXCEED $5,000 PER INVOICE (OR PER ITEM, AS SUBSTANTIATED BY THE INVOICE) OR ITEMS HAVING AN ECONOMIC USEFUL LIFE OF TWELVE MONTHS OR LESS AS DESCRIBED IN SECTION 1.263(A)-1(F)(1)(I). TAXPAYER NAME: DAYSTAR FOUNDATION & LIBRARY, INC. ADDRESS: 3015 UNITED FOUNDERS BLVD. OKLAHOMA CITY, OK 73112 TAXPAYER IDENTIFICATION NUMBER: 73-1361940 |
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