﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-23T12:08:10-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>272984364</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COASTAL CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>100 MAIN ST</AddressLine1Txt>
        <CityNm>SAINT SIMONS ISLAND</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>315221681</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>205756213</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>STARTING POINT FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>STAR</BusinessNameControlTxt>
      <PhoneNum>9125716317</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 488</AddressLine1Txt>
        <CityNm>BRUNSWICK</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>315210488</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CRAIG A MILLER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9125716317</PhoneNum>
      <SignatureDt>2024-07-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>J DENNIS SILVA CPA</PreparerPersonNm>
      <PTIN>P00297384</PTIN>
      <PhoneNum>9126381010</PhoneNum>
      <PreparationDt>2024-08-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>63517</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>100</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>63417</ProgramServiceRevenueAmt>
      <SpecialEventsDirectExpensesAmt>1612</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-1612</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>61905</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1185</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>38639</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>26004</OtherExpensesTotalAmt>
      <TotalExpensesAmt>65828</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3923</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>25841</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>21918</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>15234</BOYAmt>
        <EOYAmt>11910</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>6249</BOYAmt>
        <EOYAmt>5903</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>4473</BOYAmt>
        <EOYAmt>4105</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>25956</BOYAmt>
        <EOYAmt>21918</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>115</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>25841</BOYAmt>
        <EOYAmt>21918</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>STARTING POINT FOUNDATION, INC. PROVIDES A SAFE AND COMFORTABLE RESIDENTIAL ENVIRONMENT FOR ADULT MALES ONLY WHICH IS CONDUCIVE TO RECOVERY FROM ALCOHOLISM AND DRUG ADDICTION. THE ORGANIZATION ALSO ASSISTS PARTICIPANTS IN THE PROGRAM TO LEARN DAILY LIVING SKILLS IN ORDER FOR THEM TO BECOME PRODUCTIVE MEMBERS OF SOCIETY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>STARTING POINT FOUNDATION, INC. HAS PROVIDED A SAFE AND COMFORTABLE RESIDENTIAL ENVIRONMENT FOR MANY ADULT MALES AND HAS HELPED THEM RECOVER FROM ALCOHOLISM AND DRUG ADDICTION. THE ORGANIZATION HAS ASSISTED PARTICIPANTS IN THE PROGRAM TO LEARN DAILY LIVING SKILLS AND HAS HELPED THEM BECOME PRODUCTIVE MEMBERS OF SOCIETY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>64521</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>STARTING POINT FOUNDATION, INC. HAS PROVIDED A SAFE AND COMFORTABLE RESIDENTIAL ENVIRONMENT FOR MANY ADULT MALES AND HAS HELPED THEM RECOVER FROM ALCOHOLISM AND DRUG ADDICTION. THE ORGANIZATION HAS ASSISTED PARTICIPANTS IN THE PROGRAM TO LEARN DAILY LIVING SKILLS AND HAS HELPED THEM BECOME PRODUCTIVE MEMBERS OF SOCIETY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>714</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>65235</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG A MILLER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LORRAINE C MAASSEN</PersonNm>
        <TitleTxt>SECRETARY-TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARTIN HELEAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES WINSLETT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA MILLER</PersonNm>
        <TitleTxt>ADVISING MEM</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>COASTAL CPAS LLC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>100 MAIN STREET</AddressLine1Txt>
          <CityNm>ST SIMONS ISLAND</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31522</ZIPCd>
        </USAddress>
        <PhoneNum>9126381010</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>525</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1200</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>260</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>100</CurrentTaxYearAmt>
        <TotalAmt>22085</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>65171</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>42356</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61650</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>59474</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63417</CurrentTaxYearAmt>
        <TotalAmt>292068</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>65696</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43556</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>81650</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>59734</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63517</CurrentTaxYearAmt>
        <TotalAmt>314153</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>314153</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>65696</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43556</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>81650</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>59734</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63517</CurrentTaxYearAmt>
        <TotalAmt>314153</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 351 POSTAGE 113 SUPPLIES 960 CONTRACT OUTSIDE SERVICES 604 EQUIPMENT RENTAL &amp; MAINT 125 FACILITIES &amp; EQUIPMENT 67 GROCERIES 21,817 INTEREST EXPENSE 7 MEDICAL SUPPLIES 75 MISCELLANEOUS OTHER EXP 93 RENT - STORAGE 1,353 RESIDENT ENTERTAINMENT 245 NON-INVESTMENT DEPRECIATION 194 TOTAL 26,004</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BATHROOM REMODEL 5,438 5,438 LESS ACCUMULATED DEPRECIATION 965 1,333 TOTAL 4,473 4,105</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK LOAN 115 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>STARTING POINT FOUNDATION, INC. PROVIDES A SAFE AND COMFORTABLE RESIDENTIAL ENVIRONMENT FOR ADULT MALES ONLY WHICH IS CONDUCIVE TO RECOVERY FROM ALCOHOLISM AND DRUG ADDICTION. THE ORGANIZATION ALSO ASSISTS PARTICIPANTS IN THE PROGRAM TO LEARN DAILY LIVING SKILLS IN ORDER FOR THEM TO BECOME PRODUCTIVE MEMBERS OF SOCIETY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>STARTING POINT FOUNDATION, INC. HAS PROVIDED A SAFE AND COMFORTABLE RESIDENTIAL ENVIRONMENT FOR MANY ADULT MALES AND HAS HELPED THEM RECOVER FROM ALCOHOLISM AND DRUG ADDICTION. THE ORGANIZATION HAS ASSISTED PARTICIPANTS IN THE PROGRAM TO LEARN DAILY LIVING SKILLS AND HAS HELPED THEM BECOME PRODUCTIVE MEMBERS OF SOCIETY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>STARTING POINT FOUNDATION, INC. HAS PROVIDED A SAFE AND COMFORTABLE RESIDENTIAL ENVIRONMENT FOR MANY ADULT MALES AND HAS HELPED THEM RECOVER FROM ALCOHOLISM AND DRUG ADDICTION. THE ORGANIZATION HAS ASSISTED PARTICIPANTS IN THE PROGRAM TO LEARN DAILY LIVING SKILLS AND HAS HELPED THEM BECOME PRODUCTIVE MEMBERS OF SOCIETY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>