TY 2024 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024

Name of foundation
DANCING STAR FOUNDATION
A NON PROFIT PUBLIC BENEFIT CORPORATION

Number and street (or P.O. box number if mail is not delivered to street address)707 WILSHIRE BLVD 3800
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
LOS ANGELES, CA900173541

A Employer identification number

77-0343380

B Telephone number (see instructions)

(310) 966-1424

C If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$21,251,089J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)	(a) Revenue and expenses per books		(b) Net investment income	(c) Adjusted net income	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments	54,408		54,408	54,408
4	Dividends and interest from securities...	443,325		443,325	443,325
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10	List of Attached Documents: // Content	1,586,248
b	Gross sales price for all assets on line 6a 5,582,131
7	Capital gain net income (from Part IV, line 2)...			582,131
8	Net short-term capital gain.........				0
9	Income modifications...........
10a	Gross sales less returns and allowances
b	Less: Cost of goods sold....
c	Gross profit or (loss) (attach schedule).....
11	Other income (attach schedule).......	List of Attached Documents: // Content	4,176	0	4,176
12	Total. Add lines 1 through 11........	2,088,157		1,079,864	501,909
13	Compensation of officers, directors, trustees, etc.	347,119		65,044	0	282,074
14	Other employee salaries and wages......	265,277		30,476	0	149,705
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........	List of Attached Documents: // Content	85,467	4,563	0	0
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	16,296	4,778	0	0
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	258,185	127,751	0	130,434
17	Interest...............	19,922		19,922	0	0
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	1,502	0	0	824
19	Depreciation (attach schedule) and depletion...
20	Occupancy..............	21,796		654	0	11,729
21	Travel, conferences, and meetings.......	4,323		0	0	4,294
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	255,400	747	0	205,879
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	1,275,287		253,935	0	784,939
25	Contributions, gifts, grants paid.......	2,800				2,800
26	Total expenses and disbursements. Add lines 24 and 25	1,278,087		253,935	0	787,739
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	810,070
b	Net investment income (if negative, enter -0-)			825,929
c	Adjusted net income (if negative, enter -0-)...				501,909

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2024)

Form 990-PF (2024)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	87,616	33,881	33,881
	2	Savings and temporary cash investments.........	306,464	2,545,013	2,545,013
	3	Accounts receivable
		Less: allowance for doubtful accounts	21,101
	4	Pledges receivable
		Less: allowance for doubtful accounts
	5	Grants receivable.................
	6	Receivables due from officers, directors, trustees, and other
		disqualified persons (attach schedule) (see instructions).....
	7	Other notes and loans receivable (attach schedule)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........	34,231	18,378	18,378
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......	10,346,481	List of Attached Documents: // Content 11,454,859	11,454,859
	c	Investments—corporate bonds (attach schedule).......	1,219,444	List of Attached Documents: // Content 1,663,663	1,663,663
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	3,972,396	List of Attached Documents: // Content 5,532,093	5,532,093
	14	Land, buildings, and equipment: basis 38,274
		Less: accumulated depreciation (attach schedule) 38,274	3,748,874	0	0
	15	Other assets (describe )	List of Attached Documents: // Content 4,621	List of Attached Documents: // Content 3,202	List of Attached Documents: // Content 3,202
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	19,741,228	21,251,089	21,251,089
	17	Accounts payable and accrued expenses..........	122,956	76,724
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......
	22	Other liabilities (describe )	List of Attached Documents: // Content 26,700	List of Attached Documents: // Content 30,409
	23	Total liabilities (add lines 17 through 22).........	149,656	107,133
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	19,591,572	21,143,956
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds
	29	Total net assets or fund balances (see instructions).....	19,591,572	21,143,956
	30	Total liabilities and net assets/fund balances (see instructions).	19,741,228	21,251,089

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

19,591,572

Enter amount from Part I, line 27a .....................

810,070

Other increases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

742,679

Add lines 1, 2, and 3 ..........................

21,144,321

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

365

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

21,143,956

Form 990-PF (2024)

Page 3

Part IV

Capital Gains and Losses for Tax on Investment Income

(a) List and describe the kind(s) of property sold (e.g., real estate, 2-story brick warehouse; or common stock, 200 shs. MLC Co.)		(c) Date acquired (mo., day, yr.)	(d) Date sold (mo., day, yr.)
1 a	INVESTMENTS	2023-12-31	2024-12-31
b
c
d
e

(e) Gross sales price		(h) Gain or (loss) (e) plus (f) minus (g)
a	582,131	582,131
b
c
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69			(l) Gains (Col. (h) gain minus col. (k), but not less than -0-) or Losses (from col.(h))
(i) F.M.V. as of 12/31/69	(j) Adjusted basis as of 12/31/69	(k) Excess of col. (i) over col. (j), if any
a			582,131
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	582,131
3	Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
	If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0- in Part I, line 8 ...................		3	0

Part V

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	11,480
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2	Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	2	0
3	Add lines 1 and 2...........................	3	11,480
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4	0
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	11,480
6	Credits/Payments:

a	2024 estimated tax payments and 2023 overpayment credited to 2024	6a	9,390
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	0
d	Backup withholding erroneously withheld ..........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	9,390
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. List of Attached Documents: // Content		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9	2,090
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax	Refunded	11

Form 990-PF (2024)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials

published or distributed by the foundation in connection with the activities.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ 0(2) On foundation managers. right arrow

$ 0

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:

By language in the governing instrument, or

By state legislation that effectively amends the governing instrument so that no mandatory directions

that conflict with the state law remain in the governing instrument? ................

Yes

Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),

and Part XIV..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney

General (or designate) of each state as required by General Instruction G? If "No," attach explanation .

Yes

Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)

or 4942(j)(5) for calendar year 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the

meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............

Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had

advisory privileges? If "Yes," attach statement. See instructions.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

DANCINGSTARFOUNDATION.ORG

The books are in care of right arrow

DR MICHAEL TOBIAS Telephone no. right arrow

(310) 966-1424

Located at right arrow

707 WILSHIRE BLVD SUITE 3800LOS ANGELESCA ZIP+4 right arrow

900173541

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 2024, did the foundation have an interest in or a signature or other authority over YesNo

a bank, securities, or other financial account in a foreign country? .................

16 No

See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow

Form 990-PF (2024)

Page 5

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required

File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.

Yes

During the year did the foundation (either directly or indirectly):

(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........

1a(1)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

(5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person)? ......................

1a(5)

(6) Agree to pay money or property to a government official? (Exception. Check "No"

if the foundation agreed to make a grant to or to employ the official for a period

after termination of government service, if terminating within 90 days.) ...............

1a(6)

If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations

section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,

that were not corrected before the first day of the tax year beginning in 2024? .............

Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private

operating foundation defined in section 4942(j)(3) or 4942(j)(5)):

At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2024?....................

If "Yes," list the years right arrow

20, 20, 20, 20

Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)

(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)

to all years listed, answer "No" and attach statement—see instructions.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2024 as a result of (1) any purchase by the foundation

or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved

by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)

the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine

if the foundation had excess business holdings in 2024.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its

charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2024? ..

Form 990-PF (2024)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in

Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the

tax because it maintained expenditure responsibility for the grant? .................

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment during the year? .........................

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors

1 List all officers, directors, trustees, foundation managers and their compensation. See instructions

(a) Name and address	(b) Title, and average hours per week devoted to position	(c) Compensation (If not paid, enter -0-)
GEOFFREY HOLLAND	DIRECTOR 2.00	3,000
2040 SW 98TH AVE PORTLAND,OR97225	DIRECTOR 2.00	3,000
JANE G MORRISON	EXECUTIVE V.P & SECRETARY 40.00	143,470
1439 BISHOPS LODGE RD SANTA FE,NM87506	EXECUTIVE V.P & SECRETARY 40.00	143,470
MICHAEL BOSTICK	DIRECTOR 2.00	3,000
5762 BALBOA DR OAKLAND,CA94611	DIRECTOR 2.00	3,000
MICHAEL C TOBIAS	PRESIDENT 40.00	197,649
1439 BISHOPS LODGE RD SANTA FE,NM87506	PRESIDENT 40.00	197,649

2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."


(a) Name and address of each employee paid more than $50,000	(b) Title, and average hours per week devoted to position	(c) Compensation	(d) Contributions to employee benefit plans and deferred compensation	(e) Expense account, other allowances
ELAINE D LEVINE	SANCTUARY SUPERVISOR 40.00	145,072	0	0
4025 CABRILLO HWY CAYUCOS,CA93430	SANCTUARY SUPERVISOR 40.00	145,072	0	0
MARAL A OHANIAN	FINANCIAL ADMINISTRA 40.00	116,732	0	0
707 WILSHIRE BLVD SUITE 3800 LOS ANGELES,CA90017	FINANCIAL ADMINISTRA 40.00	116,732	0	0






Total number of other employees paid over $50,000...................				0

Form 990-PF (2024)

Page 7

Part VII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
SMITHCO FENCE	CONSULTANT	125,015
PO BOX 450 TEMPLETON,CA93465	CONSULTANT	125,015
PECOS RIVER SANCTUARY LLC	EQUINE CARE	63,563
1107 ETHAN ROAD SANTA ROSA,NM88435	EQUINE CARE	63,563

Total number of others receiving over $50,000 for professional services............. right arrow

Part VIII-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1	THE FOUNDATION IS COMMITTED TO PROVIDING EDUCATION ABOUT THE EARTH'S BIODIVERSITY WHICH IS ACCOMPLISHED THROUGH VARIOUS PROJECTS, INCLUDING BOOKS, LECTURES AND THE PRODUCTION OF DOCUMENTARY FILMS.	144,642
2	ANIMAL SANCTUARIES IN CENTRAL CALIFORNIA AND IN NEW MEXICO. THE FOUNDATION PROVIDES FOOD, SHELTER, VETERINARY CARE, AND ALL OTHER NEEDS OF ITS RESIDENT ANIMALS. THE FOUNDATION IS COMMITTED THROUGH ITS EFFORTS TO INTERNATIONAL BIODIVERSITY CONSERVATION, ANIMAL PROTECTION AND ENVIRONMENTAL EDUCATION.	642,272
3


4

Part VIII-B

Summary of Program-Related Investments (see instructions)

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.	Amount
1


2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... right arrow

Form 990-PF (2024)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

12,524,160

Average of monthly cash balances.......................

79,229

Fair market value of all other assets (see instructions)................

Total (add lines 1a, b, and c).........................

12,603,389

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

12,603,389

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

189,051

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

12,414,338

Minimum investment return. Enter 5% (0.05) of line 5................

620,717

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

Minimum investment return from Part IX, line 6..................

Tax on investment income for 2024 from Part V, line 5 .......

Income tax for 2024. (This does not include the tax from Part V.) ...

Add lines 2a and 2b............................

Distributable amount before adjustments. Subtract line 2c from line 1............

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

787,739

Program-related investments—total from Part VIII-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

787,739

Form 990-PF (2024)

Page 9

Part XII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2023	(c) 2023	(d) 2024
1 Distributable amount for 2024 from Part X, line 7
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......
b Total for prior years:20 , 20, 20
3 Excess distributions carryover, if any, to 2024:
a From 2019......
b From 2020......
c From 2021......
d From 2022......
e From 2023......
f Total of lines 3a through e ........
4Qualifying distributions for 2024 from Part
XI, line 4: $
a Applied to 2023, but not more than line 2a
b Applied to undistributed income of prior years (Election required—see instructions).....
c Treated as distributions out of corpus (Election required—see instructions)........
d Applied to 2024 distributable amount.....
e Remaining amount distributed out of corpus
5 Excess distributions carryover applied to 2024.
(If an amount appears in column (d), the same amount must be shown in column (a).)
6Enter the net total of each column as indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5
b Prior years’ undistributed income. Subtract line 4b from line 2b ..........
c Enter the amount of prior years’ undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed......
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........
e Undistributed income for 2023. Subtract line 4a from line 2a. Taxable amount—see instructions .............
f Undistributed income for 2024. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2025 ..........
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......
8 Excess distributions carryover from 2019 not applied on line 5 or line 7 (see instructions) ...
9 Excess distributions carryover to 2025. Subtract lines 7 and 8 from line 6a ......
10 Analysis of line 9:
a Excess from 2020....
b Excess from 2021....
c Excess from 2022....
d Excess from 2023....
e Excess from 2024....

Form 990-PF (2024)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-A, question 9)

1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2024, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2024	(b) 2023	(c) 2022	(d) 2021	(e) Total
	501,909	346,756	380,616	368,090	1,597,371
b 85% (0.85) of line 2a .........	426,623	294,743	323,524	312,877	1,357,765
c Qualifying distributions from Part XI, line 4 for each year listed .....	787,739	820,030	802,263	847,086	3,257,118
d Amounts included in line 2c not used directly for active conduct of exempt activities ..........	0	0	0	0	0
e Qualifying distributions made directly for active conduct of exempt activities. Subtract line 2d from line 2c ....	787,739	820,030	802,263	847,086	3,257,118
3 Complete 3a, b, or c for the alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......	21,251,089	19,741,228	19,297,784	23,301,535	83,591,636
(2) Value of assets qualifying under section 4942(j)(3)(B)(i)					0
b “Endowment" alternative test— enter 2/3 of minimum investment return shown in Part IX, line 6 for each year listed ..	413,811	364,911	394,831	516,184	1,689,737
c “Support" alternative test—enter:
(1) Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties) ....					0
(2) Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)....					0
(3) Largest amount of support from an exempt organization					0
(4) Gross investment income					0

Part XIV

Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)

1Information Regarding Foundation Managers:

aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)

bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or email address of the person to whom applications should be addressed:

bThe form in which applications should be submitted and information and materials they should include:

cAny submission deadlines:

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

Form 990-PF (2024)

Page 11

Part XIV

Supplementary Information (continued)

3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient	If recipient is an individual, show any relationship to any foundation manager or substantial contributor	Foundation status of recipient	Purpose of grant or contribution	Amount
Name and address (home or business)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
PEOPLE FOR THE ETHICAL TREATMENT OF ANIMALS 1536 16TH ST NW WASHINGTON,DC20036	NONE	PC	GENERAL PURPOSE	2,800
Total ................................. 3a				2,800

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2024)

Page 12

Part XV-A

Analysis of Income-Producing Activities

Enter gross amounts unless otherwise indicated.	Unrelated business income		Excluded by section 512, 513, or 514		(e) Related or exempt function income (See instructions.)
1Program service revenue:	(a) Business code	(b) Amount	(c) Exclusion code	(d) Amount	(e) Related or exempt function income (See instructions.)
a
b
c
d
e
f
gFees and contracts from government agencies
2 Membership dues and assessments ....
3 Interest on savings and temporary cash investments ...........			14	54,408
4 Dividends and interest from securities ....			14	443,325
5 Net rental income or (loss) from real estate:
aDebt-financed property......
bNot debt-financed property.....
6 Net rental income or (loss) from personal property
7 Other investment income .....			18	4,176
8 Gain or (loss) from sales of assets other than inventory ............			18	1,586,248
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..		0		2,088,157	0

13Total. Add line 12, columns (b), (d), and (e)..................

2,088,157

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)
10	ANIMAL SANCTUARIES IN CENTRAL CALIFORNIA AND IN NEW MEXICO. THE FOUNDATION PROVIDES FOOD, SHELTER, VETERINARY CARE, AND ALL OTHER NEEDS OF ITS RESIDENT ANIMALS. THE FOUNDATION IS COMMITTED THROUGH ITS EFFORTS TO INTERNATIONAL BIODIVERSITY CONSERVATION, ANIMAL PROTECTION AND ENVIRONMENTAL EDUCATION.

Form 990-PF (2024)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?

Yes

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

(a) Line No.	(b) Amount involved	(c) Name of noncharitable exempt organization	(d) Description of transfers, transactions, and sharing arrangements

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........Yes No

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2024)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2024 AccountingFeesSchedule

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING	16,296	4,778	0	0

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2024 GainLossSaleOtherAssetsSch

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Name	Date Acquired	How Acquired	Date Sold	Purchaser Name	Gross Sales Price	Basis	Basis Method	Sales Expenses	Total (net)	Accumulated Depreciation
CAYUCOS PROPERTY		PURCHASED	2024-08		5,000,000	3,732,280	COST	263,603	1,004,117

- TIN:

TY 2024 InvestmentsCorpBondsSchedule

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Name of Bond	End of Year Book Value	End of Year Fair Market Value
AB GLOBAL BOND FUND	1,663,663	1,663,663

- TIN:

TY 2024 InvestmentsCorpStockSchedule

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Name of Stock	End of Year Book Value	End of Year Fair Market Value
AB AB RELATIVE VALUE FUND	442,145	442,145
AB BD FD INC	977,305	977,305
AB BOND INFLATION STRATEGY	845,454	845,454
AB DISCOVERY GROWTH FUND	250,189	250,189
AB GLOBAL REAL ESTATE INVESTMENT FUND II	255,047	255,047
AB INTERNATIONAL SMALL CAP PORTFOLIO - ADV CL	358,418	358,418
AB INTERNATIONAL STRATEGIC EQUITIES PORTFOLIO - ADV CL	2,155,627	2,155,627
AB SMALL CAP CORE PORTFOLIO	266,760	266,760
ADOBE INC	29,794	29,794
ALPHABET INC	139,593	139,593
AMAZON.COM INC	121,981	121,981
AMERICAN ELECTRIC POWER	20,291	20,291
APPLE INC	132,222	132,222
AUTOZONE INC	19,212	19,212
BAKER HUGHES COMPANY	32,119	32,119
BANK OF AMERICA CORP	35,336	35,336
BERNSTEIN CASH	45,172	45,172
BERNSTEIN EMERGING MARKETS PORTFOLIO	176,684	176,684
BOOZ ALLEN HAMILTON HOLDING	7,207	7,207
CDW CORPORATION	10,790	10,790
CHARLES SCHWAB CORP NEW	41,890	41,890
CHEVRON CORPORATION	7,532	7,532
COCA COLA COMPANY	25,340	25,340
COMCAST CORP	28,710	28,710
CONSTELLATION BRANDS INC	17,901	17,901
COSTCO WHOLESALE CORP-NEW	20,158	20,158
CSX CORPORATION	36,336	36,336
EATON CORPORATION PLC	38,497	38,497
EDWARDS LIFESCIENCES CORP	12,215	12,215
EOG RES INC	36,039	36,039
GOLDMAN SACHS GROUP INC	48,100	48,100
HOME DEPOT INC	37,343	37,343
ISHARES TRUST	640,800	640,800
KLA CORPORATION	17,013	17,013
LINDE PLC	23,446	23,446
MEDTRONIC PLC	33,550	33,550
META PLATFORMS INC	94,853	94,853
MICROSOFT CORP	204,428	204,428
NIKE INC	16,193	16,193
NVIDIA CORP	188,275	188,275
NXP SEMICONDUCTORS N V	29,515	29,515
ORACLE CORPORATION	50,659	50,659
OVERLAY A PORTFOLIO	873,926	873,926
OVERLAY B PORTFOLIO	395,371	395,371
PROCTER & GAMBLE CO	25,818	25,818
PROGRESSIVE CORP-OHIO	35,702	35,702
PROLOGIS INC	24,417	24,417
QUALCOMM INC	9,217	9,217
REGENERON PHARMACEUTICALS INC	14,959	14,959
ROCHE HOLDING LTD	19,742	19,742
SERVICENOW INC	10,601	10,601
T MOBILE US INC	35,096	35,096
UNITEDHEALTH GROUP INC	69,303	69,303
VERTEX PHARMACEUTICALS INC	24,967	24,967
VISA INC	98,604	98,604
WALMART INC	64,871	64,871
WELLS FARGO & CO	46,991	46,991
WESTERN DIGITAL CORP	7,931	7,931
ZOETIS INC	18,511	18,511
IQVIA HOLDINGS INC	32,817	32,817
LYONDELLBASELL INDUSTRIES	23,172	23,172
OTIS WORLDWIDE CORPORATION	17,503	17,503
WALT DISNEY CO	34,407	34,407
WILLIS TOWERS WATSON PUBLIC	14,409	14,409
AB AB RELATIVE VALUE FUND ADVISOR CLASS	508,871	508,871
PACCAR INC	24,133	24,133
BROADCOM INC	80,448	80,448
THERMO FISHER SCIENTIFIC INC	23,410	23,410
WATERS CORP	22,630	22,630
HYATT HOTELS CORP	10,047	10,047
CORTEVA INC	22,385	22,385
AMEREN CORP	18,809	18,809
CAMECO CORP	16,239	16,239
DEERE & CO	19,914	19,914
DIGITAL REALTY TRUST INC	19,684	19,684
FISERV INC	25,883	25,883
GE VERNOVA LLC	25,985	25,985
HONEYWELLINTL INC	16,038	16,038
HUBSPOT INC	13,935	13,935
LABCORP HOLDINGS INC	17,887	17,887
MERCK & CO INC	20,194	20,194
PENTAIR PLC	10,668	10,668
STARBUCKS CORP	15,878	15,878
TAIWAN SEMICONDUCTOR MFG CO	20,736	20,736
AB ACTIVE ETFS INC AB CONSERVATIVE BUFFER ETF	652,611	652,611

- TIN:

TY 2024 InvestmentsOtherSchedule2

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Category/ Item	Listed at Cost or FMV	Book Value	End of Year Fair Market Value
AB PRIVATE CREDIT INVESTORS MIDDLE MARKET DIRECT LENDING FUND II FEEDER, L.P	FMV	910,270	910,270
ALLIANCE BERNSTEIN SECURITIZED ASSETS FUND	FMV	926,244	926,244
AB COMMERCIAL REAL ESTATE	FMV	861,363	861,363
OTHER INVESTMENTS	FMV	617,858	617,858
INNOVATOR ETFS TR US EQUITY POWER BUFFER ETF	FMV	507,737	507,737
AB ACTIVE ETFS INC AB ULTRA SHORT INCOME ETF	FMV	1,213,121	1,213,121
INNOVATOR ETFS TR INNOVATOR US EQUITY POWER BUFFER ETF	FMV	495,500	495,500

- TIN:

TY 2024 LegalFeesSchedule

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
LEGAL	85,467	4,563	0	0

- TIN:

TY 2024 OtherAssetsSchedule

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
ACCUMULATED AMORTIZATION-BOOKS	-14,794	-14,794	-14,794
BOOK-GOD'S COUNTRY	7,593	7,593	7,593
BOOK-NZ AND NO VACANCY	2,000	2,000	2,000
BOOK-SANCTUARY	5,201	5,200	5,200
FILM COSTS	5	5	5
OTHER DEPOSITS	2,816	1,398	1,398
RENT DEPOSIT	1,800	1,800	1,800

- TIN:

TY 2024 OtherDecreasesSchedule

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Description	Amount
DEPRECIATION ADJUSTMENT	365

- TIN:

TY 2024 OtherExpensesSchedule

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
AUTO EXPENSE	7,342	0	7,342
DIRECT OPERATING COSTS	121,716	0	114,556
INSURANCE	90,409	0	58,824
INSURANCE - WORKERS COMP	7,792	0	6,681
OFFICE EXPENSE	11,764	0	6,307
UTILITIES	13,165	747	10,568
ENTERTAINMENT & PROMOTION	101	0	101
BANK FEES AND CHARGES	1,611	0	0
BOOK EXPENSE	1,500	0	1,500

- TIN:

TY 2024 OtherIncomeSchedule2

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Description	Revenue And Expenses Per Books	Net Investment Income	Adjusted Net Income
OTHER INCOME	4,176	0	4,176

- TIN:

TY 2024 OtherIncreasesSchedule

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Description	Amount
UNREALIZED GAIN ON INVESTMENT	742,307
PRIOR PERIOD ADJUSTMENT	372

- TIN:

TY 2024 OtherLiabilitiesSchedule

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Description	Beginning of Year - Book Value	End of Year - Book Value
FEDERAL EXCISE TAXES PAYABLE	26,700	30,409

- TIN:

TY 2024 OtherProfessionalFeesSchedule

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
INVESTMENT MANAGEMENT FEES	127,751	127,751	0	0
CONSULTING	130,434	0	0	130,434

- TIN:

TY 2024 TaxesSchedule

Name:

DANCING STAR FOUNDATION

A NON PROFIT PUBLIC BENEFIT CORPORATION

EIN:

77-0343380

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
TAX AND LICENSES	1,502	0	0	824