Shining Star School
Shining Star School shows strong revenue growth and no reported officer compensation over the past decade.
EIN: 201103586 · Portland, OR · NTEE: B21 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $838K |
| Total Expenses | $729K |
| Program Spending | 85% |
| Net Assets | $245K |
| Transparency Score | 85/100 |
Is Shining Star School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Shining Star School directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Shining Star School
Shining Star School (EIN: 201103586) is a nonprofit organization based in Portland, OR, classified under NTEE code B21. The organization reported total revenue of $838K and total assets of $379K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Shining Star School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Shining Star School is a small nonprofit that has been operating for 19 years, with 12 years of IRS 990 filings on record (2012–2023).
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $757K |
| Total Expenses | $729K |
| Surplus / Deficit | +$28K |
| Total Assets | $364K |
| Total Liabilities | $119K |
| Net Assets | $245K |
| Operating Margin | 3.7% |
| Debt-to-Asset Ratio | 32.6% |
| Months of Reserves | 6.0 months |
Financial Health Grade: A
In 2023, Shining Star School reported a surplus of $28K with revenue exceeding expenses, holds 6.0 months of operating reserves (strong position), has a debt-to-asset ratio of 32.6% (moderate leverage).
Financial Trends
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +15.4% | +29.3% | -20.6% |
| 2022 | +71.8% | +74.0% | +66.4% |
| 2021 | +23.2% | -7.2% | +94.0% |
| 2020 | -0.7% | +0.9% | +33.6% |
| 2019 | -9.2% | +4.7% | -24.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Shining Star School with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Shining Star School allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $28K, with revenue exceeding expenses.
- Debt-to-asset ratio: 32.6%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, suggesting that officers are either volunteers or compensated through mechanisms not categorized as direct officer compensation, which is unusual for an organization of this size and revenue.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Shining Star School's IRS 990 filings:
- Unclear executive compensation structure given 0% reported officer compensation across all filings, which is unusual for an organization with significant revenue.
Strengths
The following positive indicators were identified for Shining Star School:
- Strong and consistent revenue growth, nearly doubling from 2021 to 2023 ($382,100 to $757,314).
- Consistent positive net income in recent years, indicating sound financial management (e.g., $27,866 in 2023).
- No reported officer compensation, suggesting a high proportion of funds may be directed towards mission-related activities.
- Robust filing history with 12 IRS 990 filings, demonstrating good compliance and transparency.
- Significant asset growth, increasing the organization's capacity and financial resilience.
Frequently Asked Questions about Shining Star School
Is Shining Star School a legitimate charity?
Based on AI analysis of IRS 990 filings, Shining Star School (EIN: 201103586) some concerns. Mission Score: 85/100. 1 red flag identified, 5 strengths noted.
How does Shining Star School spend its money?
Shining Star School directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Shining Star School tax-deductible?
Shining Star School is registered as a tax-exempt nonprofit (EIN: 201103586). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Shining Star School's spending goes to programs?
Shining Star School directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Shining Star School compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Shining Star School is above average for NTEE category B21 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Shining Star School located?
Shining Star School is headquartered in Portland, Oregon and files with the IRS under EIN 201103586. It is classified under NTEE code B21.
How many years of IRS 990 filings does Shining Star School have?
Shining Star School has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $838K in total revenue.
Is Shining Star School a good charity?
Based on the available data, Shining Star School appears to be a financially healthy organization with strong revenue growth and consistent positive net income. The absence of reported officer compensation is a notable positive, suggesting a high proportion of funds may go directly to programs. However, a detailed breakdown of program vs. administrative spending would provide a more definitive answer.
How has Shining Star School's revenue changed over time?
Shining Star School has experienced significant revenue growth, particularly in recent years. Revenue increased from $310,262 in 2020 to $757,314 in 2023, demonstrating a strong upward trend.
What is the organization's financial stability?
The organization shows good financial stability, consistently operating with positive net income in most recent years (e.g., $27,866 in 2023) and growing assets from $142,042 in 2020 to $364,136 in 2023. Liabilities have fluctuated but remain manageable relative to assets.
Does Shining Star School pay its executives?
According to the IRS 990 filings provided, Shining Star School reports 0% officer compensation for all periods, indicating that executives are either unpaid volunteers or compensated in a manner not classified as officer compensation on these forms.
Filing History
IRS 990 filing history for Shining Star School showing financial trends over 12 years of public records:
In its most recent filing year (2023), Shining Star School reported a surplus of $28K, with revenue exceeding expenses. The organization holds $119K in liabilities against $364K in assets (debt-to-asset ratio: 32.6%), resulting in net assets of $245K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $757K | $729K | $364K | $119K | — | View 990 |
| 2022 | $656K | $564K | $458K | $241K | — | View 990 |
| 2021 | $382K | $324K | $276K | $150K | — | View 990 |
| 2020 | $310K | $349K | $142K | $75K | — | — |
| 2019 | $312K | $346K | $106K | $0 | — | View 990 |
| 2018 | $344K | $331K | $140K | $0 | — | View 990 |
| 2017 | $309K | $258K | $127K | $0 | — | View 990 |
| 2016 | $319K | $286K | $76K | $0 | — | View 990 |
| 2015 | $365K | $363K | $43K | $0 | — | View 990 |
| 2014 | $337K | $338K | $42K | $0 | — | View 990 |
| 2013 | $274K | $250K | $43K | $0 | — | View 990 |
| 2012 | $0 | $0 | $0 | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $757K, expenses of $729K, and assets of $364K (revenue +15.4% year-over-year).
- 2022: Revenue of $656K, expenses of $564K, and assets of $458K (revenue +71.8% year-over-year).
- 2021: Revenue of $382K, expenses of $324K, and assets of $276K (revenue +23.2% year-over-year).
- 2020: Revenue of $310K, expenses of $349K, and assets of $142K (revenue -0.7% year-over-year).
- 2019: Revenue of $312K, expenses of $346K, and assets of $106K (revenue -9.2% year-over-year).
- 2018: Revenue of $344K, expenses of $331K, and assets of $140K (revenue +11.5% year-over-year).
- 2017: Revenue of $309K, expenses of $258K, and assets of $127K (revenue -3.2% year-over-year).
- 2016: Revenue of $319K, expenses of $286K, and assets of $76K (revenue -12.6% year-over-year).
- 2015: Revenue of $365K, expenses of $363K, and assets of $43K (revenue +8.4% year-over-year).
- 2014: Revenue of $337K, expenses of $338K, and assets of $42K (revenue +23.0% year-over-year).
- 2013: Revenue of $274K, expenses of $250K, and assets of $43K.
- 2012: Revenue of $0, expenses of $0, and assets of $0.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Shining Star School:
Data Sources and Methodology
This transparency report for Shining Star School is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.