2026-04-09T18:34:15-05:00 2025-12-31 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2025-01-01 046000828 The Star Island Corporation STAR 6034306272 30 Middle Street Portsmouth NH 03801 Joseph Watts CEO 6034306272 2026-04-08 1 Melissa Magoon CPA P01712842 2077752387 2026-04-08 2025 2025-03-06 01:10:19Z Joseph Watts 30 Middle Street Portsmouth NH 03801 5083920 0 X www.starisland.org X 1915 NH Operation of a religious and educational conference center on Star Island 13 13 183 274 0 0 1414936 1186403 3322330 3668698 20012 15344 184619 203164 4941897 5073609 0 0 0 0 2107942 2324341 0 0 178588 2457710 2639174 4565652 4963515 376245 110094 14533154 14710633 2125534 1991499 12407620 12719134 X The mission of Star Island Corporation is to hold and maintain Star Island and such other property as the Corporation may hold or acquire, as a center for religious, educational, and kindred purposes consistent with the principles of the Unitarian Universalist Association and the United Church of Christ. 0 0 4215781 3668698 Since 1915, The Star Island Corporation has operated Star Island as a religious and educational conference center. During 2025, approximately 4,003 individuals attended 60 conferences held during the year. Conferences covered topics from the arts to natural history, from religious education to laity training, and from spirituality to international affairs. The Corporation strives to make these conferences affordable for all, even though room and board revenue only manages to cover approximately 63% of its annual operating costs. Star honors its religious purpose, among other things, by having a minister of the week present on the island during the main summer conference weeks and having daily chapel services during these weeks. 4215781 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 38 0 1 183 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X Joseph Watts 6034306272 30 Middle Street Portsmouth NH 03801 Debbie Duval President 3.00 0.00 X X 0 0 0 Caroline Quijada Vice President 2.00 0.00 X X 0 0 0 Joni Abbadessa Treasurer 3.00 0.00 X X 0 0 0 Arlyn Weeks Clerk 2.00 0.00 X X 0 0 0 Scott Anderson Director 2.00 0.00 X 0 0 0 Kyle Belmont Director 2.00 0.00 X 0 0 0 Cary Cuicco Director 3.00 0.00 X 0 0 0 Elizabeth Erickson Director 2.00 0.20 X 0 0 0 Lucia Green-Weiskel Director 2.00 0.00 X 0 0 0 Tom Kennnedy Director 2.00 0.00 X 0 0 0 April Rosario Director 2.00 0.00 X 0 0 0 Topher Soltys Director 2.00 0.00 X 0 0 0 Ali Walton Director 3.00 0.00 X 0 0 0 Leon Dunkley Past Director 2.00 0.00 X 0 0 0 Joseph Watts CEO 40.00 0.00 X 156835 0 10459 156835 0 10459 1 0 1 0 Isles of Shoals Steamship Co Inc 315 Market Street Portsmouth NH 03801 Transportation & parking 192357 Seacoast Maritime Charters LLC 2 Mayflower Lane So Berwick ME 03908 Transportation & capital projects 158346 2 260085 926318 13674 1186403 Room and Board 900099 3213419 3213419 Other Guest Services 900099 288113 288113 Snack Bar 721000 85806 85806 Parking Income 721000 81360 81360 3668698 14134 14134 153993 0 153993 153993 153993 1210 0 1210 1210 1210 59482 10311 49171 49171 5073609 3501532 0 385674 167295 131694 26056 9545 1795923 1413741 279720 102462 34084 26830 5309 1945 179351 141184 27935 10232 147688 116259 23003 8426 15072 15072 36425 36425 489046 383918 72920 32208 3310 1340 1970 169677 130697 29388 9592 69252 45171 20641 3440 1470 1157 229 84 234956 233302 1493 161 51911 46479 5432 446667 446667 300638 287311 13327 Food 431368 431368 Miscellaneous 172843 162124 10226 493 Charter & Ferry Service 145407 145407 Fuel 71132 71132 4963515 4215781 569146 178588 X 300 300 1786013 1463769 4500 210206 183397 12944450 5946572 6615875 6997878 66398 33431 5854362 6027358 14533154 14710633 179399 94299 1878738 1863099 67397 34101 2125534 1991499 X 11922504 12295701 485116 423433 12407620 12719134 14533154 14710633 X 110094 201420 X 0 1 X 1 0 X 2227502 1402943 1166031 1414936 1186403 7397815 1886552 2717920 3067663 3322330 3668698 14663163 4114054 4120863 4233694 4737266 4855101 22060978 17100 6000 6000 76027 105127 0 17100 6000 6000 76027 105127 21955851 139526 139233 173020 169341 168127 789247 139526 139233 173020 169341 168127 789247 26425 28747 20660 35323 49171 160326 4280005 4288843 4427374 4941930 5072399 23010551 0.95420 0.95160 0.03430 0.03720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 16140 16140 16140 16140 16140 16140 16140 16140 0.00000 0.00000 0.00000 1 159529 159529 9058341 3401769 5656572 2514284 2042789 471495 1212296 502014 710282 6997878 Deposits 16648 Beneficial Interest in Star Island Permanent Trust 6010710 6027358 Right of Use Operating Lease Obligation 34101 34101 X Part III, Line 1a: The Organization maintains various collections which are primarily housed on the island, with some other more delicate pieces housed and displayed at the Portsmouth Athenaeum. The collection is composed of photographs, ceramics, works on paper, furniture, textiles and other local period pieces held for educational and curatorial purposes. In accordance with U.S. GAAP, these collections are not included in the consolidated statements of financial position. The Organization employs a seasonal curator to ensure its collections are protected and preserved. Part III, Line 4: The Organization maintains a collection of photographs, ceramics, works on paper, furniture, textiles and other local period pieces to preserve for future generations and to display to the public for educational purposes. Many of these pieces relate to the history of Star Island. Preservation and exhibition of these pieces support the exempt purpose of the Organization as described in Part III. Part V, Line 4: The intended use for the Corporation's endowment funds is to support the Corporation's primary tax exempt purpose including, but not limited to: maintaining the property and buildings thereon and safeguarding the financial viability of the Corporation for the future. Part X, Line 2: The Corporation and the Permanent Trust are exempt from taxes under Internal Revenue Code Section 501(c)(3) to operate as not-for-profits. The Corporation has also been classified as an entity that is not a private foundation within the meaning of Section 509(a), and contributions to the Corporation are deductible by the donors as provided in Section 170(b)(1)(A)(viii). FASB Accounting Standards Codification (ASC) Topic 740, Income Taxes, establishes financial accounting and disclosure requirements for recognition and measurement of tax positions taken or expected to be taken. Management has reviewed the tax provisions for the Organization under FASB ASC Topic 740 and determined it did not have a material impact on the Organization's consolidated financial statements. Open House 27820 27820 364 600 4752 Starry Night 18450 18450 893 300 2632 1 13212 13212 770 59482 59482 1257 900 8154 10311 49171 X X X X 0 0 0 0 0 0 0 0 0 Joseph Watts CEO 156835 0 0 0 0 0 7854 0 2605 0 167294 0 0 0 Form 990, Part VI, Section A, line 3 During 2025, the Organization delegated its human resource (Jan-Dec) function to Insource Services, an unrelated organization. Form 990, Part VI, Section A, line 6 The Corporation's by-laws permit a membership of up to 500 persons. Members collectively agree to be responsible for the ongoing well-being of Star Island Corporation. Form 990, Part VI, Section A, line 7a The Corporation's members are responsible for electing members of the Governing Board. Further information regarding membership in The Star Island Corp can be found at www.starisland.org. Form 990, Part VI, Section B, line 11b Prior to filing, the 990 is reviewed in detail by the CEO and Finance Team. The 990 is then provided to the Board Treasurer, the Audit Subcommittee, and the Finance Committee for their review and approval. Once these individuals and committees have reviewed and approved the Form 990, the Form is distributed to the entire Board for review and adoption. Form 990, Part VI, Section B, line 12c The Organization requires all officers and directors to annually disclose any potential conflicts of interest to determine if any further action is considered necessary. Form 990, Part VI, Section B, line 15 The Organization utilizes outside consultants in determining reasonable compensation for their CEO, and other top management officials. The Organization's directors are entirely volunteer and none receive any compensation for their services. Form 990, Part VI, Section C, line 19 The Organization makes its Governing Documents, Conflict of Interest Policy, and Financial Statements available to the public upon request. The Organization also offers some of this information through its website. Form 990, Part X, Line 15 The Star Island Permanent Trust is a separate trust that was established by Star Island Corporation to manage and oversee investments that were originally held and managed by Star Island Corporation. The Trust is governed by a board of trustees that is separate from the governing board of Star Island Corporation, and it files its own separate Form 990. Because Star Island Corporation is the sole beneficiary of the Trust and established the Trust, accounting standards require that the Trust be included on the financial statements of the Star Island Corporation. Therefore, Line 15 of the balance sheet includes the beneficial interest in Star Island Permanent Trust. Additional information regarding the Star Island Permanent Trust is included on Schedule R. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: The Star Island Corporation 30 Middle Street Portsmouth, NH 03801 EIN: 04-6000828 Section 1.263(a)-3(n) Election: The Star Island Corporation is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Form 990, Part XI, line 9: Change in Beneficial Interest in Star Island Permanent Trust 201,420. Star Island Permanent Trust Fund 30 Middle Street Portsmouth NH 03801 046869408 Management of Investments for The Star Island Corporation NH 501(c)(3) Line 12a, I The Star Island Corporation 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Star Island Permanent Trust Fund C 260085 Star Island Permanent Trust Fund E 1865537