Civic Intelligence

Start Treatment and Recovery

EIN 13-2642451 • 501(c)3 • Brooklyn, NY

Profile

The Mission of the START Treatment and Recovery Centers Inc. is to provide: The highest quality of compassionate, comprehensive, evidence-based health- care, and social services; Education of the public concerning maintenance of healthy lifestyles; and Cutting-edge behavioral, bio medical, and healthcare services research.

937 Fulton StreetBrooklyn, NY 11238

www.startny.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.49x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.72x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

7th percentile

-31%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$577,025

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

7th percentile

-11%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

92%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Down

$45,239,008

Down $5,379,683 (-11%) from 2023

Liabilities

Up

$22,226,729

Up $3,398,192 (+18%) from 2023

Net Assets

Down

$23,012,279

Down $8,777,875 (-28%) from 2023

Revenue

Up

$30,849,701

Up $14,795,053 (+92%) from 2023

Expenses

Up

$40,303,361

Up $22,648,555 (+128%) from 2023

Net Income

Down

-$9,453,660

Down $7,853,502 (-491%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2010: $13,381,427Liabilities 2010: $3,563,296Net Assets 2010: $9,818,1312010Assets 2011: $13,320,497Liabilities 2011: $3,936,660Net Assets 2011: $9,383,8372011Assets 2012: $17,786,514Liabilities 2012: $6,221,121Net Assets 2012: $11,565,3932012Assets 2013: $19,623,923Liabilities 2013: $5,755,538Net Assets 2013: $13,868,3852013Assets 2014: $20,862,209Liabilities 2014: $3,178,984Net Assets 2014: $17,683,2252014Assets 2015: $24,046,200Liabilities 2015: $1,857,855Net Assets 2015: $22,188,3452015Assets 2016: $24,479,800Liabilities 2016: $2,104,081Net Assets 2016: $22,375,7192016Assets 2017: $22,863,522Liabilities 2017: $2,281,140Net Assets 2017: $20,582,3822017Assets 2018: $48,314,275Liabilities 2018: $10,671,503Net Assets 2018: $37,642,7722018Assets 2019: $66,973,558Liabilities 2019: $22,521,108Net Assets 2019: $44,452,4502019Assets 2020: $64,939,677Liabilities 2020: $24,011,029Net Assets 2020: $40,928,6482020Assets 2021: $66,996,280Liabilities 2021: $23,338,447Net Assets 2021: $43,657,8332021Assets 2022: $54,542,931Liabilities 2022: $21,262,531Net Assets 2022: $33,280,4002022Assets 2023: $50,618,691Liabilities 2023: $18,828,537Net Assets 2023: $31,790,1542023Assets 2024: $45,239,008Liabilities 2024: $22,226,729Net Assets 2024: $23,012,2792024

Highlighted filing

2024

Assets$45,239,008
Liabilities$22,226,729
Net Assets$23,012,279

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $22,639,5482010Expenses 2011: $22,279,1612011Expenses 2012: $20,962,7192012Revenue 2013: $22,870,501Expenses 2013: $20,567,509Net Income 2013: $2,302,9922013Revenue 2014: $24,712,273Expenses 2014: $20,897,433Net Income 2014: $3,814,8402014Revenue 2015: $28,684,505Expenses 2015: $24,179,385Net Income 2015: $4,505,1202015Revenue 2016: $26,705,180Expenses 2016: $27,294,030Net Income 2016: -$588,8502016Revenue 2017: $27,254,932Expenses 2017: $29,037,131Net Income 2017: -$1,782,1992017Revenue 2018: $28,202,133Expenses 2018: $28,648,215Net Income 2018: -$446,0822018Revenue 2019: $34,901,140Expenses 2019: $28,346,437Net Income 2019: $6,554,7032019Revenue 2020: $26,462,525Expenses 2020: $30,190,313Net Income 2020: -$3,727,7882020Revenue 2021: $31,557,037Expenses 2021: $29,003,790Net Income 2021: $2,553,2472021Revenue 2022: $21,979,765Expenses 2022: $31,860,705Net Income 2022: -$9,880,9402022Revenue 2023: $16,054,648Expenses 2023: $17,654,806Net Income 2023: -$1,600,1582023Revenue 2024: $30,849,701Expenses 2024: $40,303,361Net Income 2024: -$9,453,6602024

Highlighted filing

2024

Revenue$30,849,701
Expenses$40,303,361
Net Income-$9,453,660

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$45.2$22.2$23.0$30.8$40.3$9.45
2023Detailed filing. Detailed filing data is available for this year.$50.6$18.8$31.8$16.1$17.7$1.60
2022Detailed filing. Detailed filing data is available for this year.$54.5$21.3$33.3$22.0$31.9$9.88
2021Detailed filing. Detailed filing data is available for this year.$67.0$23.3$43.7$31.6$29.0$2.55
2020Detailed filing. Detailed filing data is available for this year.$64.9$24.0$40.9$26.5$30.2$3.73
2019Detailed filing. Detailed filing data is available for this year.$67.0$22.5$44.5$34.9$28.3$6.55
2018Detailed filing. Detailed filing data is available for this year.$48.3$10.7$37.6$28.2$28.6$0.45
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.9$2.28$20.6$27.3$29.0$1.78
2016Detailed filing. Detailed filing data is available for this year.$24.5$2.10$22.4$26.7$27.3$0.59
2015Detailed filing. Detailed filing data is available for this year.$24.0$1.86$22.2$28.7$24.2$4.51
2014Detailed filing. Detailed filing data is available for this year.$20.9$3.18$17.7$24.7$20.9$3.81
2013Detailed filing. Detailed filing data is available for this year.$19.6$5.76$13.9$22.9$20.6$2.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$6.22$11.6$21.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$3.94$9.38$22.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.4$3.56$9.82$22.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$52,347,180
Mission and Program Overview

Mission

The Mission of the START Treatment and Recovery Centers Inc. is to provide: The highest quality of compassionate, comprehensive, evidence-based health- care, and social services; Education of the public concerning maintenance of healthy lifestyles; and Cutting-edge behavioral, bio medical, and healthcare services research.

To provide the highest quality of compassionate, comprehensive, evidence-based health care and social services; education of the public concerting maintenance of healthy lifestyles; and, cutting edge behavioral, bio-medical and healtcare research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,817,737$18,933,020▲ $1,115,283
Investments in Publicly Traded Securities$8,382,147$11,681,818▲ $3,299,671
Accounts Receivable$3,896,469$6,175,536▲ $2,279,067
Savings and Temporary Cash Investments$10,314,912$5,047,709▼ $5,267,203
Cash and Non-Interest-Bearing Accounts$6,496,112$671,804▼ $5,824,308
Prepaid Expenses and Deferred Charges$294,425$240,771▼ $53,654
Inventories for Sale or Use$79,163$41,908▼ $37,255
Total Assets$50,618,691$45,239,008▼ $5,379,683
Other Assets Total$3,337,726$2,446,442▼ $891,284
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,933,406$10,028,496▲ $3,095,090
Other Liabilities$7,401,966$7,005,616▼ $396,350
Accounts Payable and Accrued Expenses$3,459,927$4,564,545▲ $1,104,618
Deferred Revenue$1,033,238$628,072▼ $405,166
Total Liabilities$18,828,537$22,226,729▲ $3,398,192
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$31,790,154$23,012,279▼ $8,777,875
Total Net Assets Fund Balance$31,790,154$23,012,279▼ $8,777,875
Total Liabilities and Net Assets / Fund Balance$50,618,691$45,239,008▼ $5,379,683

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$11,209,863$7,522,226$18,732,089
Equipment$1,523,465$9,096,676$10,620,141
Buildings$2,691,866$5,080,952$7,772,818
Land$3,333,382-$3,333,382
Other Land Buildings$174,444$188,859$363,303
Other Assets Org$6,848--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joonel C DorisChief Executive OfficerFT$539,830$37,195$577,025
Lawrence BrownFormer CEOFT$407,731$455,543$455,543
Hilary CastilloCOO (outgoing)FT$308,686$33,870$342,556
Noam FastPsychiatristFT$295,558$44,032$339,590
Joyce GholsonChief of Medical UnitFT$333,204-$333,204
Maria Rita AszalosMedical DirectorFT$272,500$52,096$324,596
Ellizabeth Ann WoodleyVP for ItFT$236,762$61,477$298,239
Benjamin LipschitzGeneral CounselFT$258,764$38,092$296,856
Karey WallaceVP for Hr (outgoing)FT$150,888$100,299$251,187
Daniel LoweChief of Medical UnitFT$216,083$16,423$232,506
Michael T McraeChief Prog and Strat OfficerFT$204,441$20,887$225,328
Irving C Dela CruzCFO (outgoing)FT$136,715$87,723$224,438
Ana VentuneacVP for ResearchFT$192,832$30,190$223,022
Ivan Wentworth DuncanVice PresidentFT$198,132$21,401$219,533
Annie JohnVice President of BehaviorFT$174,858$18,456$193,314
Wilkins WilliamsFormer Medical DirectorFT$185,505$72$185,577
Brian LanouetteChief Operating OfficerFT$53,108$1,738$54,846

Highest Paid Contractors

ContractorServicesLocationCompensation
Narrow Security (mrny Consult Solut LlSecurity Services87-83 139TH STREET, Jamaica, NY 11435$2,178,354
Nicholas Martin Dba Cyber Guardian ConsuIt Services63 JOHN STREET SUITE 3, Kingston, NY 12401$619,918
Locumtenenscom LLCTemp Help2575 NORTHWINDS PARKWAY, Atlanta, GA 30009$246,537
Strivant Operating LLCMedical Revenue Management Company18440 THOMPSON COURT, Tinley Partk, IL 60477$118,267
Harter Secrest & Emery LLPLegal Services1600 BAUSH LOMB PLACE, Rochester, NY 14604$100,687
Revenue and Support

Revenue Composition

Contributions and Grants
$2,866,887
Program Service Revenue
$28,117,868
Investment Income
$282,206
Other Revenue
$-417,260
All Other Contributions
$449,983
Change in Net Assets
$-9,453,660

Audited Revenue Reconciliation

Revenue per Audited Statements
$31,576,938
Revenue Not Reported on Financial Statements
$-727,237
Revenue Not Reported on Form 990
$675,785
Other Revenue Adjustments
$-745,928
Total Revenue per Audited Statements
$32,252,723
Total Revenue per Form 990
$30,849,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$24,355,290
Other Expenses$15,948,071
Total Fundraising Expense$218,187
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$11,867,233$4,768,137$39,248$16,674,618
Fees for Services Other$3,586,675$1,357,884$15,386$4,959,945
Other Employee Benefits$1,951,357$668,415$4,250$2,624,022
Current Officers, Directors, Trustees, and Key Employees$593,540$1,595,404-$2,188,944
Payroll Taxes$1,276,194$479,194$2,767$1,758,155
Depreciation Depletion$1,031,665$411,381-$1,443,046
Occupancy$852,394$227,632-$1,080,026
All Other Expenses$688,239$207,376$119,787$1,015,402
Office Expenses$238,044$437,858$32,107$708,009
Other Expenses$695,198$389,112$578$695,198
Pension Plan Contributions$489,504$183,802$1,061$674,367
Insurance$531,038$109,394-$640,432
Information Technology$619,918--$619,918
Interest$34,082$429,634-$463,716
Comp Disqual Persons-$435,184-$435,184
Fees for Services Legal-$216,914-$216,914
Conferences and Meetings$11,626$46,567$295$58,488
Travel$2,299$52,047$2,391$56,737
Fees for Service Investment Mgmnt Fees-$18,691-$18,691
Total Functional Expenses$25,745,913$14,339,261$218,187$40,303,361

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$41,030,598
Total Expenses per Form 990$40,303,361
Expenses per Audited Statements$40,284,670
Expenses Not Reported on Form 990$745,928
Expenses Not Reported on Financial Statements$18,691
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Advance$5,588,356
Lease Liabilities$1,371,640
Tenant Security Deposits Payable$45,620
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an independent accountant and is presented and reviewed by all members of the board for approval before is filed.

Form 990, Part VI, Section B, Line 12C

All members of the governing body sign written compliance affirmations each year. Potential conflicts of interest are reviewed by the governance committee of the board.

Form 990, Part VI, Section B, Line 15A

An independent firm was retained to provide comparability data. The data was received by the governing body of the organization and by corporate counsel. The governing body evaluated the performance of the chief executive officer and set compensation at a level that fell within the comparability data. The actions of the governing body was contemporaneously documented and approved by the board.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Start Treatment and Recovery
EIN
13-2642451
Phone
7182602906
Address
937 FULTON STREET, BROOKLYN, NY 11238

Signing Officer

Name
Brian Lanouette
Title
CFO
Phone
7182602906
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Lanouette
Formed
1969
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
313
Volunteers
10

Preparer

Firm
Cbiz Advisors LLC
Address
685 THIRD AVENUE, NEW YORK, NY 10017
Preparer
Magdalena Czerniawski
Phone
2125038800
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 304,445. Management and general expenses 913,491. Fundraising expenses 15,386. Total expenses 1,233,322. Contracted services: program service expenses 3,282,230. Management and general expenses 444,393. Fundraising expenses 0. Total expenses 3,726,623.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

FORM 990, PART IV, LINE 12A:

The return is prepared with the information available at the time of filing. If more information becomes available, it will be amended.

Financial Statement Notes

PART X, LINE 2:

Start believes it does not have any uncertain tax positions as of june 30, 2024 in accordance with fasb asc topic 740 ("income taxes"), which provides standards for establishing and classifying any tax provisions for uncertain tax positions.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Rental expenses re-classed from expenses -745,928.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses re-classed to revenue 745,928.

Raw XML AppendixShowing 400 of 1,058 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0START IS THE LARGEST AND OLDEST MINORITY-RUN DRUG TREATMENT PROGRAM IN THE UNITED STATES, ESTABLISHED IN 1969 AND WITH EIGHT PROGRAMS SERVING ADULTS WITH ADDICTION DISORDERS. START'S SEVEN MEDICATION ASSISTANCE TREATMENT PROGRAMS (MATP) ARE DUALLY LICENSED BY NEW YORK STATE OFFICE OF ALCOHOLISM AND SUBSTANCE ABUSE SERVICES (OASAS) AND THE DEPARTMENT OF HEALTH FOR PRIMARY CARE SERVICES. THEY ARE ALSO ACCREDITED BY CARF, DEMONSTRATING MAINTENANCE OF THE HIGHEST STANDARDS. START IS PROUD TO HAVE PROVIDED SERVICES FOR NEARLY 3,400 ADULTS DURING 2023-2024.
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