2026-04-17T13:20:09-05:00 2025-06-30 873707167 CBIZ ADVISORS LLC 685 THIRD AVENUE NEW YORK NY 10017 990 2024-07-01 134069634 MANHATTAN STAR ACADEMY MANH 2125637474 220 EAST 42ND STREET NEW YORK NY 10017 GARY MILCHMAN ACTING CEO OF YAI 2125637474 2026-03-26 1 1 MAGDALENA CZERNIAWSKI P00535099 2125038800 2026-03-26 2024 2025-03-06 01:10:19Z GARY MILCHMAN 220 EAST 42ND STREET NEW YORK NY 10017 19523412 0 X WWW.MANHATTANSTARACADEMY.ORG X 2010 NY THE MANHATTAN STAR ACADEMY ("MSA") OFFERS A CONTINUUM OF CARE FOR SCHOOL-AGE CHILDREN WITH A DIVERSE RANGE OF DIAGNOSES, INCLUDING GLOBAL DEVELOPMENTAL DELAYS, AUTISM SPECTRUM DISORDERS AND SPEECH AND LANGUAGE DISORDERS. MSA OFFERS A DYNAMIC SCHOOL ENVIRONMENT THAT ENCOURAGES STUDENTS TO BUILD ON EACH OTHER'S STRENGTHS AND TO LEARN FROM ONE ANOTHER 5 3 308 3 0 0 339774 96366 18667633 19411201 0 0 7686 15845 19015093 19523412 0 0 0 0 11406758 11727065 0 0 32034 5666122 7239441 17072880 18966506 1942213 556906 33390182 28196482 23920440 18169834 9469742 10026648 X AT THE MANHATTAN STAR ACADEMY, WE UNDERSTAND THAT EVERY CHILD IS A UNIQUE INDIVIDUAL AND WE UTILIZE A COMPREHENSIVE, COORDINATED, TAILORED APPROACH TO MEET THE NEEDS OF CHILDREN WHO PRESENT WITH A VARITY OF SKILL SETS. WE OFFER A DIVERSE, DYNAMIC SCHOOL ENVIRONMENT THAT ENCOURAGES STUDENTS TO BUILD ON EACH OTHER'S STRENGTHS AND TO LEARN FROM ONE ANOTHER. WE ARE COMMITTED TO OFFERING EACH CHILD A 'GOODNESS OF FIT' SO AS TO BENEFIT FROM THEIR ENVIRONMENT AND ALSO HAVE AN OPPORTUNITY TO GIVE BACK TO THEIR PEERS. 0 0 16028377 19427046 EDUCATIONAL SERVICES: MANHATTAN STAR ACADEMY SERVED 138 CHILDREN DURING THE SCHOOL YEAR AND 106 CHILDREN DURING THE EXTENDED SCHOOL YEAR PROGRAM. THE AGENCY PROVIDES ACADEMIC CURRICULAR AND CLASSROOM STRUCTURE WHILE SUPPORTING THE SOCIAL-EMOTIONAL DEVELOPMENT OF SCHOOL AGE CHILDREN WITH A BROAD RANGE OF DEVELOPMENTAL NEEDS AND LEARNING STYLES. 16028377 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 49 0 1 308 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X REGINA REALE CFO 2122736432 220 EAST 42ND STREET NEW YORK NY 10017 ANAND SHAH SECRETARY/GENERAL COUNSEL 1.00 X X 0 300353 35900 JOAN ROSENBERG VICE CHAIR 1.00 X X 0 0 0 KEVIN CAREY TREASURER/CEO OF YAI (DECEASED) 8.00 32.00 X X 0 554586 210834 STACY STOSIC PRESIDENT & CHAIR 1.00 X X 0 0 0 TARA GENSLER TRUSTEE 1.00 X 0 0 0 GARY MILCHMAN ACTING CEO OF YAI 40.00 8.00 X 0 241990 42955 RAE EISDORFER EXEC. DIR. OF EDUCATION 40.00 X 243479 0 68068 VANDA ANGELILO ACTING CFO OF YAI 8.00 40.00 X 0 233306 31276 KEVIN MCMANAWAY DIR. OF ED. SERV. (OUTGOING) 40.00 X 160501 0 11463 PHOEBE JOY SUN DIR. NURSING & EDUCATION 40.00 X 131575 0 5183 STEPHANIE FERREIRA DIR. OF ED. SERV. 40.00 X 120025 0 6629 655580 1330235 412308 4 0 1 0 0 17762 78604 96366 TUITION 611110 19411201 19411201 19411201 OTHER INCOME 900099 15845 15845 15845 19523412 19427046 0 0 324789 324789 9524854 9108975 415879 86006 86006 925910 916118 9792 865506 805705 59801 1046143 1018707 27436 704846 331320 373526 155118 82099 73019 42460 38098 4362 2379236 2173435 205801 4328 3489 839 220458 220458 292386 290948 1438 58928 58928 BAD DEBT EXP. 1628069 1628069 REPAIRS & MAINT. 270898 256893 14005 PROGRAM RECREATION 198646 198646 STAFF DEVELOPMENT 101239 91516 9723 136686 17060 115028 4598 18966506 16028377 2906095 32034 67334 1686243 19419843 13662942 91014 213068 3264343 3014489 542240 249854 13269751 12384375 33390182 28196482 1156949 1328847 463632 923855 22299859 15917132 23920440 18169834 X 9424788 9989038 44954 37610 9469742 10026648 33390182 28196482 556906 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2975101 2735075 240026 289242 279414 9828 249854 OPERATING LEASE RIGHT OF USE ASSETS 12260302 SECURITY DEPOSIT 117502 OTHER RECEIVABLE 6571 12384375 DUE TO YAI 52336 RELATED PARTY NOTE PAYABLE 2000000 LEASE LIABILITY 13864796 15917132 X 19523412 0 19523412 0 19523412 18966506 0 18966506 0 18966506 PART X, LINE 2: MSA BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND 2024 IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, "INCOME TAXES," WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NON DISCRIMINATORY POLICY STATEMENT WAS STATED IN AD APPEARING IN BUILDING BLOCKS, PUBLISHED IN ALL BROCHURES AND ON WEBSITE. SCHEDULE E, PART I, LINE 4 DOES NOT PROVIDE SCHOLARSHIPS 0 1 0 0 0 0 0 1 0 KEVIN CAREY TREASURER/CEO OF YAI (DECEASED) 0 460449 0 0 0 94137 0 161775 0 49059 0 765420 0 86077 ANAND SHAH SECRETARY/GENERAL COUNSEL 0 299679 0 0 0 674 0 31885 0 4015 0 336253 0 0 RAE EISDORFER EXEC. DIR. OF EDUCATION 242021 0 0 0 1458 0 34945 0 33123 0 311547 0 0 0 GARY MILCHMAN ACTING CEO OF YAI 0 195425 0 10423 0 36142 0 41782 0 1173 0 284945 0 0 VANDA ANGELILO ACTING CFO OF YAI 0 202630 0 30000 0 676 0 12162 0 19114 0 264582 0 0 KEVIN MCMANAWAY DIR. OF ED. SERV. (OUTGOING) 160501 0 0 0 0 0 0 0 11463 0 171964 0 0 0 PART I, LINE 3 MANHATTAN STAR ACADEMY (MSA) HAS DELEGATED THE RESPONSIBILITY FOR COMPENSATION STUDY/ANALYSIS TO THE YAI EXECUTIVE COMPENSATION COMMITTEE (ECC) WHICH ALREADY HAD A ROBUST SYSTEM IN PLACE TO REVIEW EXECUTIVE COMPENSATION AND CONSULT WITH OUTSIDE COUNSEL TO ENSURE COMPLIANCE WITH ALL FEDERAL, STATE, AND LOCAL REGULATIONS GOVERNING NONPROFIT ENTITIES. THE ECC, THROUGH OUTSIDE COUNSEL, ORDERS A COMPENSATION STUDY ON EXECUTIVE POSITIONS EVERY TWO YEARS, OR MORE FREQUENTLY IF NECESSARY, AND PROVIDES THE STUDY TO THE MSA BOARD. THE MSA BOARD MAKES A RECOMMENDATION ON COMPENSATION ADJUSTMENT (SALARY AND/OR BONUS) TO THE ECC. AT THE ANNUAL MEETING OF THE ECC WHERE THEY APPROVE YAI EXECUTIVES, THEY WILL REVIEW THE MSA RECOMMENDATION AND EITHER APPROVE OR MAKE A DIFFERENT RECOMMENDATION WHICH THEN GOES BACK TO THE MSA BOARD. PART I, LINE 4B KEVIN CAREY RECEIVED A CONTRIBUTION OF $151,425 TO A NON-QUALIFIED PLAN AND IT IS REPORTED IN COLUMN (C). HE ALSO RECEIVED A DISTRIBUTION OF $86,077 AND IT IS REPORTED IN COLUMN B(III) AND (F). IN ADDITION THE FOLLOWING PEOPLE RECEIVED CONTRIBUTIONS TO A 457 (F) PLAN: RAE EISDORFER - $27,145 VANDA ANGELILLO - $5,792 GARY MILCHMAN - $40,786 ANAND SHAH - $23,599 ALL THESE CONTRIBUTIONS ARE REPORTED IN PART II, COLUMN (C), PART I, LINE 7 INDIVIDUAL BONUSES ARE APPROVED BY THE EMPLOYEE'S MANAGERS, EXECUTIVE DIRECTOR AND HUMAN RESOURCES. IF THERE ARE BONUSES AWARDED ACROSS THE WHOLE SCHOOL, THEN THERE WOULD BE AN APPROVAL DONE BY THE CFO, EXECUTIVE DIRECTOR AND HUMAN RESOURCES. FORM 990, SCHEDULE J, PART II: KEVIN CAREY IS THE TREASURER/ CEO OF YAI, MANHATTAN STAR ACADEMY'S SOLE MEMBER AND RELATED PARTY. SALARY AND BENEFITS LISTED ARE PAID AND SET BY YAI AND NOT MANHATTAN STAR ACADEMY. SCH J, PART II, COLUMN B(III): THE AMOUNTS IN THIS COLUMN INCLUDE AUTO ALLOWANCE FOR KEVIN CAREY AND GARY MILCHMAN. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS YOUNG ADULT INSTITUTE, INC. FORM 990, PART VI, SECTION A, LINE 7A YOUNG ADULT INSTITUTE, INC. AS THE SOLE MEMBER HAS THE ABILITY TO APPOINT BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B YOUNG ADULT INSTITUTE, INC. HAS THE ABILITY TO REMOVE BOARD MEMBERS AND OVERRIDE BOARD DECISIONS. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS PREPARED BY IN INDEPENDENT ACCOUNTANT. UPON COMPLETION, THE 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES VIA MAIL OR EMAIL FOR THEIR REVIEW. PRIOR TO SUBMISSION OF THE 990, A MEETING IS SCHEDULED TO REVIEW AND ANSWER ANY QUESTIONS. THE MEETING IS ATTENDED IN PERSON OR VIA CONFERENCE CALL BY THE BOARD OF TRUSTEES, FINANCIAL MANAGEMENT, AND A REPRESENTATIVE(S) FROM THE AUDIT'S FIRM TAX DEPARTMENT. THE 990 IS PRESENTED AT THE NEXT QUARTERLY BOARD OF DIRECTORS MEETING FOLLOWING SUBMISSION FOR FINAL APPROVAL. ONCE IT IS APPROVED, THE FORM 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS EACH OFFICER, DIRECTOR, TRUSTEE, AND KEY EMPLOYEE SHALL COMPLETE A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. AN AMENDED FORM MUST BE FILED IN THE EVENT OF A MATERIAL CHANGE OF CIRCUMSTANCES. THE COMPLETED FORM SHALL BE REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE CHIEF COMPLIANCE OFFICER AND ANY OTHER STAFF AS NECESSARY TO DISCERN IF THERE MAY BE A CONFLICT OF INTEREST IN THE CONDUCT OF AGENCY BUSINESS OR THAT MAY CREATE AN APPEARANCE OF INVOLVING A CONFLICT OF INTEREST. THE CHIEF FINANCIAL OFFICER SHALL REPORT TO THE BOARD AT LEAST ANNUALLY ON ANY DISCLOSED CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PREMIER HEALTH CARE INC 220 EAST 42ND STREET NEW YORK NY 10017 133916271 OUTPATIENT DIAGNOSTIC & TREATMENT CENTER. NY 501(C)(3) LINE 10 YOUNG ADULT INSTITUTE INC 0 INTERNATIONAL INSTITUTE FOR PEOPLE WITH DISABILITIES OF PUERTO RICOINC 220 EAST 42ND STREET NEW YORK NY 10017 131648579 CREATES EMPLOYMENT OPPORTUNITIES FOR DISABLED PEOPLE NY 501(C)(3) LINE 10 YOUNG ADULT INSTITUTE INC 0 YOUNG ADULT INSTITUTE INC 220 EAST 42ND STREET NEW YORK NY 10017 112030172 EMPOWER PEOPLE WITH INTELLECTUAL DISABILITES NY 501(C)(3) LINE 10 N/A 0 THE INTERNATIONAL ACADEMY OF HOPE 220 EAST 42ND STREET NEW YORK NY 10017 463901238 TRANSFORM THE MANNER IN WHICH ED. SERV. ARE DELIVERED TO STUDENTS WITH BRAIN NY 501(C)(3) LINE 2 YOUNG ADULT INSTITUTE INC 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0