2025-02-19T14:53:34-06:00 2024-06-30 933292005 SAVASTANO KAUFMAN ADVISORS LLC 21-00 ROUTE 208 SOUTH SUITE120 FAIR LAWN NJ 07410 990 2023-07-01 133169647 A STARTING PLACE ASTA 8457353066 664 ORANGEBURG ROAD PEARL RIVER NY 10965 KAREN SCHRAGENHEIM DIRECTOR 8457353066 2025-02-19 1 0 BRETT A REA CPA P00089027 2017967300 2023 2025-03-06 01:10:19Z KAREN SCHRAGENHEIM 664 ORANGEBURG ROAD PEARL RIVER NY 10965 8201959 0 X WWW.ASTARTINGPLACE.COM X 1996 NY TO PROVIDE EDUCATIONAL SERVICES FOR HANDICAPPED PRE-SCHOOL CHILDREN 7 7 196 0 0 0 433840 888701 6703982 7307554 0 363 0 0 7137822 8196618 0 0 0 0 5648503 6556320 0 0 0 915915 954776 6564418 7511096 573404 685522 5333320 5448977 3449084 2761068 1884236 2687909 TO PROVIDE EDUCATIONAL SERVICES FOR HANDICAPPED PRE-SCHOOL CHILDREN 0 0 6811154 7307917 THE AGENCY OPERATES AS AN APPROVED PRE SCHOOL DAY PROGRAM UNDER ARTICLE 89 OF THE NEW YORK STATE EDUCATION LAW AND RECEIVES SUBSTANTIALLY ALL OF ITS REVENUES FROM TUITION REIMBURSEMENT PROGRAMS FUNDED THROUGH THE NEW YORK STATE EDUCATION DEPARTMENT (FOR STUDENTS BETWEEEN THE AGES OF THREE AND FIVE) AND SERVICE FEE INCOME THROUGH THE NEW YORK STATE DEPARTMENT OF HEALTH (FOR STUDENTS LESS THAN THREE YEARS OLD). THE AGENCY PROVIDES EDUCATIONAL AND THERAPEUTIC SERVICES TO THE CHILDREN, WHO ARE DISABLED. 6811154 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 8 0 1 196 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 0 NY X X TAXPAYER 8457353066 664 ORANGEBURG ROAD PEARL RIVER NY 10965 MANDEEP SINGH VICE PRESIDENT/SECRETARY 2.00 X 0 0 0 DR EVELYN WASSERMANN MEMBER/TRUSTEE 2.00 X 0 0 0 EILEEN MALLOY MEMBER/TRUSTEE 2.00 X 0 0 0 JEAN MAINE MEMBER/TRUSTEE 2.00 X 0 0 0 KAREN SCHRAGENHEIM EXECUTIVE DIRECTOR / PRESI 40.00 X X 182707 0 17909 REGINA FOGARTY MEMBER/TRUSTEE 2.00 X 0 0 0 MONIQUE NAUDY MEMBER/TRUSTEE 2.00 X 0 0 0 JOSH BEAUCHEMIN CONTROLLER/CFO 40.00 X 108171 0 10603 MARGARET MONROE PHYSICAL THERAPIST 40.00 X 125987 0 11978 JOANNE DAGRACALOBO COORDINATOR / ASS.DIRECTOR 40.00 X 125276 0 11911 TROY NOVAL PHYSICAL THERAPIST 40.00 X 109008 0 10364 651149 0 62765 5 0 1 0 SAVASTANO KAUFMAN & COMPANY LLC 21-00 ROUTE 208 SOUTH SUITE 120 FAIR LAWN NJ 07410 ACCOUNTING 120799 1 888701 888701 EDUCATIONAL SERVICES 611600 7307554 7307554 7307554 5704 5704 5341 -5341 -5341 -5341 8196618 7307917 0 0 323334 323334 5260451 5260451 264781 264781 248605 245444 3161 459149 433884 25265 3986 3986 124819 124819 768 768 1398 1398 43741 43741 330070 330070 24685 23479 1206 54811 54811 EDUCATIONAL SUPPLIES 104753 104753 CONTRACTED SERVICES 79519 79519 SAFETY AND SECURITY 56495 56495 PAYROLL SERVICE 29476 29476 100255 11510 88745 7511096 6811154 699942 0 2314197 1607625 0 755688 245599 217559 1387697 1439261 35311 39332 885937 797438 64052 88499 249671 1286464 1051342 5333320 5448977 2085321 1628245 17662 5863 1346101 1126960 3449084 2761068 X 1884236 2687909 1884236 2687909 5333320 5448977 X 685522 5209 112942 X X 0 1 X 1 0 X 322929 245626 421144 433840 375131 1798670 322929 245626 421144 433840 375131 1798670 1798670 1798670 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 606938 597589 9349 224629 145829 78800 54370 54020 350 88499 OPERATING LEASE RIGHT-OF-USE ASSETS 1051342 1051342 DUE TO NYSED 26873 OPERATING LEASE LIABILITIES 1100087 1126960 X 8196618 0 8196618 0 8196618 7511096 0 7511096 0 7511096 PART X, LINE 2: FIN 48 NOTE - UNCERTAIN TAX POSITIONS: IN ACCORDANCE WITH ACCOUNTING STANDARDS,THE AGENCY FOLLOWS THE ACCOUNTING REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS RECOGNIZED IN FINANCIAL STATEMENTS. UNDER THESE REQUIREMENTS, THE AGENCY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION WOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE RELATED STANDARDS PROVIDE GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX POSITIONS AND INCOME TAX DISCLOSURES. THROUGH THE YEAR ENDED JUNE 30, 2024, MANAGEMENT IS OF THE OPINION THAT THERE ARE NO UNCERTAIN INCOME TAX POSITIONS. ACCORDINGLY, THE AGENCY HAS RECOGNIZED NO ADJUSTMENT FOR UNCERTAIN INCOME TAX POSITIONS AS A RESULT OF THE IMPLEMENTATION OF THIS STANDARD. X X 0 0 0 0 0 0 0 0 0 KAREN SCHRAGENHEIM EXECUTIVE DIRECTOR / PRESI 182707 0 0 0 0 0 0 0 17909 0 200616 0 0 0 PART I, LINE 3 THE BOARD OF TRUSTEES, WITHOUT THE PRESENCE OF KAREN SCHRAGENHEIM (EXECUTIVE DIRECTOR) REVIEWS HER WORK SCHEDULE, DUTIES, TASKS, DAILY AND PERIODIC ASSIGNMENTS AND HAVING REVIEWED HER MANAGEMENT DECISIONS AND EXPERIENCE WITH REGARD TO THE AGENCY, THE BOARD OF TRUSTEES APPROVES HER MANAGEMENT DUTIES AND SCHEDULING IN THE PAST AND SIMILAR ALLOCATION OF HER SERVICES, TIMES AND EFFORTS GOING FORWARD, THE SERVICES RENDERED AND EXPERTISE BEING CONSIDERED THE ANNUAL SALARY PAID TO EXECUTIVE DIRECTOR IS APPROVED, BEING FAIR, REASONABLE AND IN THE BEST INTEREST OF THE AGENCY. ESTATE OF PATRICIA DORSEY UNPAID COMPENSATION AND ACCRUED INTEREST X 103400 5863 0 1 1 5863 PLAY ODYSSEY INC PLAY ODYSSEY IS OWNED BY FAMILY MEMBERS OF A FORMER KEY EMPLOYEE 36125 A STARTING PLACE PURCHASES EDUCATIONAL MATERIALS FROM PLAY ODYSSEY, INC. 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD DURING THEIR MEETING BEFORE IT IS SIGNED AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THERE IS A REQUIREMENT OF EACH BOARD MEMBER TO SIGN ANNUALLY THAT THERE ARE NO CONFLICTS OF INTEREST. THE BOARD OF DIRECTORS AND ALL STAFF AT A STARTING PLACE SHALL ABIDE BY APPLICABLE LAWS AND REGULATIONS PERTAINING TO CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S SALARY WHICH IS CONSISTENTLY BELOW THE AVERAGE COMPENSATION OF OTHER EXECUTIVES IN LIKE POSITIONS. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 CAN BE ACCESSED THROUGH GUIDESTAR WEBSITE WHICH IS THE LEADING SOURCE OF INFORMATION ON U.S. NONPROFITS. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 CAN BE ACCESSED THROUGH GUIDESTAR WEBSITE WHICH IS THE LEADING SOURCE OF INFORMATION ON U.S. NONPROFITS. THE COMPANY WILL MAKE THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT AVAILABLE ON THEIR WEBSITE. FORM 990, PART XI, LINE 9: TUITION RATE ADJUSTMENTS FOR PRIOR YEARS -97,603. ACCUMULATED NET CHANGE IN PENSION LIABILITY 210,545. FORM 990 PART XII LINE 2C: THE PROCESS OF THE BOARD ASSUMING RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR