Civic Intelligence

Starting Point Services for Children Inc.

990 • Fiscal year 2021 • EIN 13-3834428

Jul 01, 2020 to Jun 30, 2021 • Filed on May 10, 2022

1575 Mcdonald AvenueBrooklyn, NY 11230

(718) 375-8885

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

97th percentile

1.79x

Higher debt load relative to assets than 97% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.76x

Higher debt load relative to revenue than 77% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Net Margin

78th percentile

27%

Higher net margin than 78% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

69th percentile

$180,482

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2021 filings • NTEE B • $5M-$10M nonprofits • Source year 2021

Asset Growth

89th percentile

69%

Faster asset growth than 89% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

49th percentile

9.3%

Faster revenue growth than 49% of similar nonprofits.

2021 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2020 to 2021

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

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0-$5.0MAssets 2010: $5,303,066Liabilities 2010: $5,484,626Net Assets 2010: -$181,5602010Assets 2011: $5,310,752Liabilities 2011: $5,062,396Net Assets 2011: $248,3562011Assets 2012: $4,844,763Liabilities 2012: $4,553,200Net Assets 2012: $291,5632012Assets 2013: $3,865,573Liabilities 2013: $3,253,547Net Assets 2013: $612,0262013Assets 2014: $3,507,165Liabilities 2014: $2,975,800Net Assets 2014: $531,3652014Assets 2015: $3,173,557Liabilities 2015: $4,524,588Net Assets 2015: -$1,351,0312015Assets 2016: $1,623,595Liabilities 2016: $6,123,718Net Assets 2016: -$4,500,1232016Assets 2017: $1,484,808Liabilities 2017: $6,021,609Net Assets 2017: -$4,536,8012017Assets 2018: $1,055,177Liabilities 2018: $4,944,259Net Assets 2018: -$3,889,0822018Assets 2019: $687,462Liabilities 2019: $4,223,922Net Assets 2019: -$3,536,4602019Assets 2020: $1,496,174Liabilities 2020: $5,113,509Net Assets 2020: -$3,617,3352020Assets 2021: $2,530,592Liabilities 2021: $4,518,513Net Assets 2021: -$1,987,9212021Assets 2022: $1,976,462Liabilities 2022: $2,497,554Net Assets 2022: -$521,0922022Assets 2023: $2,001,700Liabilities 2023: $2,511,546Net Assets 2023: -$509,8462023Assets 2024: $2,097,524Liabilities 2024: $2,795,397Net Assets 2024: -$697,8732024

Highlighted filing

2021

Assets$2,530,592
Liabilities$4,518,513
Net Assets-$1,987,921

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$10M$0-$10MExpenses 2010: $18,401,4572010Revenue 2011: $19,284,170Expenses 2011: $18,854,254Net Income 2011: $429,9162011Expenses 2012: $18,281,7852012Revenue 2013: $16,632,333Expenses 2013: $16,311,870Net Income 2013: $320,4632013Revenue 2014: $14,025,004Expenses 2014: $14,105,665Net Income 2014: -$80,6612014Revenue 2015: $12,251,179Expenses 2015: $12,819,401Net Income 2015: -$568,2222015Revenue 2016: $8,446,896Expenses 2016: $9,702,729Net Income 2016: -$1,255,8332016Revenue 2017: $7,120,427Expenses 2017: $7,157,105Net Income 2017: -$36,6782017Revenue 2018: $7,543,252Expenses 2018: $7,360,637Net Income 2018: $182,6152018Revenue 2019: $7,103,585Expenses 2019: $6,750,963Net Income 2019: $352,6222019Revenue 2020: $5,443,377Expenses 2020: $5,524,252Net Income 2020: -$80,8752020Revenue 2021: $5,947,643Expenses 2021: $4,318,229Net Income 2021: $1,629,4142021Revenue 2022: $6,538,143Expenses 2022: $5,071,314Net Income 2022: $1,466,8292022Revenue 2023: $6,955,076Expenses 2023: $6,943,830Net Income 2023: $11,2462023Revenue 2024: $7,164,532Expenses 2024: $7,352,559Net Income 2024: -$188,0272024

Highlighted filing

2021

Revenue$5,947,643
Expenses$4,318,229
Net Income$1,629,414
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 10, 2022
Return Version
2020v4.2
Gross Receipts
$5,947,643
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Neil MaronExecutive DirectorPT$147,223$33,259$180,482
Angelo SiconolfiAsst. Executive DirectorFT$140,250-$140,250
Patrick NgControllerFT$128,145$2,837$130,982
Jessica BuscemiSeit SupervisorFT$109,125$861$109,986
Carroll VinsonSeit TeacherFT$103,592$1,609$105,201
Jill ZaccoliSeit TeacherFT$103,640-$103,640

Board Members and Trustees

NameTitle
Richard MorellPresident
Cherie GianesBoard Member
James MaraBoard Member
Marilyn SprecherBoard Member
Marta Moya-goldenbergBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,095,700
Program Service Revenue
$4,851,943
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,629,414

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,947,643
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,007,372
Total Revenue per Audited Statements
$6,955,015
Total Revenue per Form 990
$5,947,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$692,300$168,300▼ $524,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Estimated Liabiliteis to Nyc Board of Education$1,891,111
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
Yes
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 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.

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

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.

Form 990, Part VI, Section B, Line 15

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.

Form 990, Part VI, Section C, Line 19

These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Starting Point Services for
EIN
13-3834428
Phone
7183758885
Address
1575 MCDONALD AVENUE, BROOKLYN, NY 11230

Signing Officer

Name
Dr Neil Maron
Title
Executive Director
Phone
7183758885
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Neil Maron
Formed
1995
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
110
Volunteers
6

Preparer

Firm
Roth & Company Llp
Address
1428 36TH STREET SUITE 200, BROOKLYN, NY 11218
Preparer
Zacharia Waxler
Phone
7182361600
Supplemental Narrative

Financial Statement Notes

Line 2D

Employee retention credit included in payroll

Raw XML AppendixShowing 400 of 457 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0669934
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0790538
IRS990/AccountsReceivableGrp/BOYAmt0738964
IRS990/AccountsReceivableGrp/EOYAmt0616712
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SPECIAL EDUCATION FOR CHILDREN WITH EMOTIONAL AND LEARNING DISABILITIES.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DR NEIL MERON
IRS990/BooksInCareOfDetail/PhoneNum07183758885
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01575 MCDONALD AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BROOKLYN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd011230
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0751210
IRS990/CashNonInterestBearingGrp/EOYAmt01586805
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0197464
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0197464
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt0368030
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt02539275
IRS990/CompDisqualPersonsGrp/TotalAmt02907305
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01095700
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0740171
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt04851943
IRS990/CYRevenuesLessExpensesAmt01629414
IRS990/CYSalariesCompEmpBnftPaidAmt03578058
IRS990/CYTotalExpensesAmt04318229
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05947643
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0614464
IRS990/DeferredRevenueGrp/EOYAmt0614464
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0STARTING 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/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0110
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03541578
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt047523
IRS990/FeesForServicesAccountingGrp/TotalAmt047523
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt025000
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0328185
IRS990/FeesForServicesOtherGrp/TotalAmt0353185
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt530.60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt635.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt735.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt835.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt935.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1035.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd3X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt533259
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt72837
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt8861
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt91609
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0RICHARD MORELL
IRS990/Form990PartVIISectionAGrp/PersonNm1CHERIE GIANES
IRS990/Form990PartVIISectionAGrp/PersonNm2MARTA MOYA-GOLDENBERG
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES MARA
IRS990/Form990PartVIISectionAGrp/PersonNm4MARILYN SPRECHER
IRS990/Form990PartVIISectionAGrp/PersonNm5DR NEIL MARON
IRS990/Form990PartVIISectionAGrp/PersonNm6ANGELO SICONOLFI
IRS990/Form990PartVIISectionAGrp/PersonNm7PATRICK NG
IRS990/Form990PartVIISectionAGrp/PersonNm8JESSICA BUSCEMI
IRS990/Form990PartVIISectionAGrp/PersonNm9CARROLL VINSON
IRS990/Form990PartVIISectionAGrp/PersonNm10JILL ZACCOLI
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5147223
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6140250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7128145
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8109125
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9103592
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10103640
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASST. EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SEIT SUPERVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9SEIT TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt10SEIT TEACHER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt01095700
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05947643
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt06
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt010765
IRS990/InsuranceGrp/ProgramServicesAmt051387
IRS990/InsuranceGrp/TotalAmt062152
IRS990/InterestGrp/ManagementAndGeneralAmt011973
IRS990/InterestGrp/TotalAmt011973
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd01
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt0692300
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0168300
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0STARTING 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0150000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0150000
IRS990/NetAssetsOrFundBalancesBOYAmt0-3617335
IRS990/NetAssetsOrFundBalancesEOYAmt0-1987921
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-3617335
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1987921
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt022104
IRS990/OccupancyGrp/ProgramServicesAmt0105516
IRS990/OccupancyGrp/TotalAmt0127620
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt039547
IRS990/OfficeExpensesGrp/ProgramServicesAmt098171
IRS990/OfficeExpensesGrp/TotalAmt0137718
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt06000
IRS990/OtherAssetsTotalGrp/EOYAmt06000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0160105
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0160105
IRS990/OtherLiabilitiesGrp/BOYAmt01891111
IRS990/OtherLiabilitiesGrp/EOYAmt01891111
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt054245
IRS990/PayrollTaxesGrp/ProgramServicesAmt0258939
IRS990/PayrollTaxesGrp/TotalAmt0313184
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0321075
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DR NEIL MARON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0SEIT AND RELATED FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04851943
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04851943
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0582976
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt05443377
IRS990/PYRevenuesLessExpensesAmt0-80875
IRS990/PYSalariesCompEmpBnftPaidAmt04941276
IRS990/PYTotalExpensesAmt05524252
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05443377
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01629414
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04851943
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0250000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0150000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0400000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01095700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0250000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0150000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01495700
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt04851943
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05443377
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06853585
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt07543252
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt06970427
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt031662584
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98790
IRS990ScheduleA/PublicSupportPY509Pct00.98880
IRS990ScheduleA/PublicSupportTotal509Amt032758284
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0250000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0150000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0400000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt05947643
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt05443377
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt07103585
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt07543252
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt07120427
IRS990ScheduleA/Total509Grp/TotalAmt033158284
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt05947643
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt05443377
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt07103585
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt07543252
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt07120427
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt033158284
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt01007372
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04318229
IRS990ScheduleD/OtherExpensesIncludedAmt01007372
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01891111
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ESTIMATED LIABILITEIS TO NYC BOARD OF EDUCATION
IRS990ScheduleD/OtherRevenueAmt01007372
IRS990ScheduleD/RevenueNotReportedAmt01007372
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05947643
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EMPLOYEE RETENTION CREDIT INCLUDED IN PAYROLL
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt04318229
IRS990ScheduleD/TotalLiabilityAmt01891111
IRS990ScheduleD/TotalRevenuePerForm990Amt05947643
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06955015
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05325601
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0147223
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt033259
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR NEIL MARON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0180482
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0168300
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO COVER OPERATIONAL CASH FLOW SHORTFALLS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0994000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0NEIL MARON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt0168300
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1ALL 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/ExplanationTxt2THE 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/ExplanationTxt3THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01496174
IRS990/TotalAssetsEOYAmt02530592
IRS990/TotalAssetsGrp/BOYAmt01496174
IRS990/TotalAssetsGrp/EOYAmt02530592
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01095700
IRS990/TotalEmployeeCnt0110
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0776651
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03541578
IRS990/TotalFunctionalExpensesGrp/TotalAmt04318229
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05113509
IRS990/TotalLiabilitiesEOYAmt04518513
IRS990/TotalLiabilitiesGrp/BOYAmt05113509
IRS990/TotalLiabilitiesGrp/EOYAmt04518513
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-3617335
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1987921
IRS990/TotalOtherCompensationAmt038566
IRS990/TotalProgramServiceExpensesAmt03541578
IRS990/TotalProgramServiceRevenueAmt04851943

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$2.80$0.70$7.16$7.35$0.19
2023Detailed filing. Detailed filing data is available for this year.$2.00$2.51$0.51$6.96$6.94$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$2.50$0.52$6.54$5.07$1.47
2021Detailed filing. Detailed filing data is available for this year.$2.53$4.52$1.99$5.95$4.32$1.63
2020Detailed filing. Detailed filing data is available for this year.$1.50$5.11$3.62$5.44$5.52$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$4.22$3.54$7.10$6.75$0.35
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$4.94$3.89$7.54$7.36$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.48$6.02$4.54$7.12$7.16$0.04
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.62$6.12$4.50$8.45$9.70$1.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.17$4.52$1.35$12.3$12.8$0.57
2014Detailed filing. Detailed filing data is available for this year.$3.51$2.98$0.53$14.0$14.1$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$3.25$0.61$16.6$16.3$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.84$4.55$0.29$18.3
2011Summary only. Only limited summary data is available for this year.$5.31$5.06$0.25$19.3$18.9$0.43
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.30$5.48$0.18$18.4