Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
990 • Fiscal year 2021 • EIN 13-3834428
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 3.0% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Assets
Up$2,530,592
Up $1,034,418 (+69%) from 2020
Net Assets
Up-$1,987,921
Up $1,629,414 (+45%) from 2020
Liabilities
Down$4,518,513
Down $594,996 (-12%) from 2020
Revenue
Up$5,947,643
Up $504,266 (+9.3%) from 2020
Expenses
Down$4,318,229
Down $1,206,023 (-22%) from 2020
Net Income
Up$1,629,414
Up $1,710,289 (+2115%) from 2020
Starting point for children, inc. Provides educational services to children aged 3 to 5. We provide special education itinerant teachers services, related services including speech and counseling, and special classes in an integrated setting services.
Special education for children with emotional and learning disabilities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $751,210 | $1,586,805 | ▲ $835,595 |
| Accounts Receivable | $738,964 | $616,712 | ▼ $122,252 |
| Pledges and Grants Receivable | - | $321,075 | - |
| Loans From Officers Directors | $692,300 | $168,300 | ▼ $524,000 |
| Total Assets | $1,496,174 | $2,530,592 | ▲ $1,034,418 |
| Other Assets Total | $6,000 | $6,000 | → $0 |
| Liabilities | |||
| Other Liabilities | $1,891,111 | $1,891,111 | → $0 |
| Unsecured Notes Loans Payable | $1,095,700 | $904,100 | ▼ $191,600 |
| Accounts Payable and Accrued Expenses | $669,934 | $790,538 | ▲ $120,604 |
| Deferred Revenue | $614,464 | $614,464 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $150,000 | $150,000 | → $0 |
| Total Liabilities | $5,113,509 | $4,518,513 | ▼ $594,996 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-3,617,335 | $-1,987,921 | ▲ $1,629,414 |
| Total Net Assets Fund Balance | $-3,617,335 | $-1,987,921 | ▲ $1,629,414 |
| Total Liabilities and Net Assets / Fund Balance | $1,496,174 | $2,530,592 | ▲ $1,034,418 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dr Neil Maron | Executive Director | PT | $147,223 | $33,259 | $180,482 |
| Angelo Siconolfi | Asst. Executive Director | FT | $140,250 | - | $140,250 |
| Patrick Ng | Controller | FT | $128,145 | $2,837 | $130,982 |
| Jessica Buscemi | Seit Supervisor | FT | $109,125 | $861 | $109,986 |
| Carroll Vinson | Seit Teacher | FT | $103,592 | $1,609 | $105,201 |
| Jill Zaccoli | Seit Teacher | FT | $103,640 | - | $103,640 |
| Name | Title |
|---|---|
| Richard Morell | President |
| Cherie Gianes | Board Member |
| James Mara | Board Member |
| Marilyn Sprecher | Board Member |
| Marta Moya-goldenberg | Board Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,578,058 |
| Other Expenses | $740,171 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Comp Disqual Persons | $2,539,275 | $368,030 | - | $2,907,305 |
| Fees for Services Other | $328,185 | $25,000 | - | $353,185 |
| Payroll Taxes | $258,939 | $54,245 | - | $313,184 |
| Current Officers, Directors, Trustees, and Key Employees | - | $197,464 | - | $197,464 |
| Other Employee Benefits | $160,105 | - | - | $160,105 |
| Office Expenses | $98,171 | $39,547 | - | $137,718 |
| Occupancy | $105,516 | $22,104 | - | $127,620 |
| Insurance | $51,387 | $10,765 | - | $62,152 |
| Fees for Services Accounting | - | $47,523 | - | $47,523 |
| Interest | - | $11,973 | - | $11,973 |
| Total Functional Expenses | $3,541,578 | $776,651 | $0 | $4,318,229 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $5,325,601 |
| Expenses per Audited Statements | $4,318,229 |
| Total Expenses per Form 990 | $4,318,229 |
| Expenses Not Reported on Form 990 | $1,007,372 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $692,300 | $168,300 | ▼ $524,000 |
| Liability | Amount |
|---|---|
| Estimated Liabiliteis to Nyc Board of Education | $1,891,111 |
“The 990 forms will be presented to the board of directors prior to the filing due date at an official meeting. Any questions/concerns will addressed. Subsequent to this review, the 990 will be submitted to the entire board for their review prior to the filing date. If any changes are made to the 990, the audit committee will convene again for a final review.”
“All employees, officers, directors and agents of spsfc are required to disclose the existence of anything which could be a conflict of interest or create the appearance of a conflict of interest. Forms are filled out to communicate this disclosure to management and the board. In the case of a conflict of interest, the compliance officer and/or other designated individual or committee will investigate alternatives to the actions or arrangements in which the conflict exists. The compliance officer or designated individual or committee shall ascertain whether a more advantageous activity, transaction or arrangement exists which would avoid a conflict of interest and proceed accordingly. Any violation of conflict of interest policy shall be subject to disciplinary and corrective action.”
“The compensation of the executive director is fixed by the reimbursable cost manual and state regulations governing spsfc's activities. The actual compensation is taken form a compensation chart published by the nys department of education. This process was last conducted in june 2016.”
“These documents are available upon request.”
“Employee retention credit included in payroll”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 669934 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 790538 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 738964 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 616712 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SPECIAL EDUCATION FOR CHILDREN WITH EMOTIONAL AND LEARNING DISABILITIES. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DR NEIL MERON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7183758885 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1575 MCDONALD AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BROOKLYN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11230 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 751210 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1586805 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 197464 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 197464 |
| IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt | 0 | 368030 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 2539275 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 2907305 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1095700 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 740171 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4851943 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1629414 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3578058 |
| IRS990/CYTotalExpensesAmt | 0 | 4318229 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5947643 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 614464 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 614464 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | STARTING POINT FOR CHILDREN, INC. PROVIDED SPECIAL EDUCATION AND RELATED THERAPEUTIC SERVICES TO PRE-SCHOOL CHILDREN WITH DEVELOPMENTAL DELAYS TO APPROXIMATELY 475 STUDENTS OF THE NEW YORK CITY DEPARTMENT OF EDUCATION IN THE YEAR ENDED JUNE 30, 2021. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 110 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3541578 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 47523 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 47523 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 25000 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 328185 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 353185 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 30.60 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 33259 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 2837 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 861 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 1609 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICHARD MORELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHERIE GIANES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARTA MOYA-GOLDENBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAMES MARA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARILYN SPRECHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DR NEIL MARON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ANGELO SICONOLFI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PATRICK NG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JESSICA BUSCEMI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CARROLL VINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JILL ZACCOLI |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 147223 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 140250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 128145 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 109125 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 103592 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 103640 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | ASST. EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CONTROLLER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SEIT SUPERVISOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SEIT TEACHER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SEIT TEACHER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1995 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 1095700 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5947643 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 10765 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 51387 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 62152 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 11973 |
| IRS990/InterestGrp/TotalAmt | 0 | 11973 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | 1 |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 692300 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 168300 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | STARTING POINT FOR CHILDREN, INC. PROVIDES EDUCATIONAL SERVICES TO CHILDREN AGED 3 TO 5. WE PROVIDE SPECIAL EDUCATION ITINERANT TEACHERS SERVICES, RELATED SERVICES INCLUDING SPEECH AND COUNSELING, AND SPECIAL CLASSES IN AN INTEGRATED SETTING SERVICES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 150000 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 150000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -3617335 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1987921 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -3617335 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -1987921 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 22104 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 105516 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 127620 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 39547 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 98171 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 137718 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 6000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6000 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 160105 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 160105 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1891111 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1891111 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 54245 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 258939 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 313184 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 321075 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | DR NEIL MARON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SEIT AND RELATED FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4851943 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4851943 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 582976 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5443377 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -80875 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 4941276 |
| IRS990/PYTotalExpensesAmt | 0 | 5524252 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 5443377 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1629414 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 4851943 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 250000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 150000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 400000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1095700 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 250000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 150000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1495700 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 4851943 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 5443377 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 6853585 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 7543252 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 6970427 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 31662584 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98790 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98880 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 32758284 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 250000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 150000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 400000 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 5947643 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5443377 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 7103585 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7543252 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7120427 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 33158284 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 5947643 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 5443377 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 7103585 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 7543252 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 7120427 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 33158284 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1007372 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4318229 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1007372 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1891111 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ESTIMATED LIABILITEIS TO NYC BOARD OF EDUCATION |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 1007372 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1007372 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5947643 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | EMPLOYEE RETENTION CREDIT INCLUDED IN PAYROLL |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4318229 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1891111 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5947643 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6955015 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5325601 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 147223 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 33259 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DR NEIL MARON |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 180482 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 168300 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | TO COVER OPERATIONAL CASH FLOW SHORTFALLS |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 994000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | NEIL MARON |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 1 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 168300 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE 990 FORMS WILL BE PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO THE FILING DUE DATE AT AN OFFICIAL MEETING. ANY QUESTIONS/CONCERNS WILL ADDRESSED. SUBSEQUENT TO THIS REVIEW, THE 990 WILL BE SUBMITTED TO THE ENTIRE BOARD FOR THEIR REVIEW PRIOR TO THE FILING DATE. IF ANY CHANGES ARE MADE TO THE 990, THE AUDIT COMMITTEE WILL CONVENE AGAIN FOR A FINAL REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL EMPLOYEES, OFFICERS, DIRECTORS AND AGENTS OF SPSFC ARE REQUIRED TO DISCLOSE THE EXISTENCE OF ANYTHING WHICH COULD BE A CONFLICT OF INTEREST OR CREATE THE APPEARANCE OF A CONFLICT OF INTEREST. FORMS ARE FILLED OUT TO COMMUNICATE THIS DISCLOSURE TO MANAGEMENT AND THE BOARD. IN THE CASE OF A CONFLICT OF INTEREST, THE COMPLIANCE OFFICER AND/OR OTHER DESIGNATED INDIVIDUAL OR COMMITTEE WILL INVESTIGATE ALTERNATIVES TO THE ACTIONS OR ARRANGEMENTS IN WHICH THE CONFLICT EXISTS. THE COMPLIANCE OFFICER OR DESIGNATED INDIVIDUAL OR COMMITTEE SHALL ASCERTAIN WHETHER A MORE ADVANTAGEOUS ACTIVITY, TRANSACTION OR ARRANGEMENT EXISTS WHICH WOULD AVOID A CONFLICT OF INTEREST AND PROCEED ACCORDINGLY. ANY VIOLATION OF CONFLICT OF INTEREST POLICY SHALL BE SUBJECT TO DISCIPLINARY AND CORRECTIVE ACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS FIXED BY THE REIMBURSABLE COST MANUAL AND STATE REGULATIONS GOVERNING SPSFC'S ACTIVITIES. THE ACTUAL COMPENSATION IS TAKEN FORM A COMPENSATION CHART PUBLISHED BY THE NYS DEPARTMENT OF EDUCATION. THIS PROCESS WAS LAST CONDUCTED IN JUNE 2016. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1496174 |
| IRS990/TotalAssetsEOYAmt | 0 | 2530592 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1496174 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2530592 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 1095700 |
| IRS990/TotalEmployeeCnt | 0 | 110 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 776651 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3541578 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4318229 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 5113509 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4518513 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 5113509 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4518513 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -3617335 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -1987921 |
| IRS990/TotalOtherCompensationAmt | 0 | 38566 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3541578 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 4851943 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.