2013-05-10T16:33:08-05:00 2012-06-30 131517563 LOEB & TROPER LLP 655 THIRD AVENUE 12TH FLOOR NEW YORK NY 10017 990 2011-07-01 133834428 STARTING POINT SERVICES FOR CHILDREN INC STAR 7183758885 1575 MCDONALD AVENUE BROOKLYN NY 11230 DR NEIL MARON 7183758885 2013-05-10 1 FREDERICK H ROTHMAN P01275277 2128674000 2011 2016-02-24 21:20:13Z DR NEIL MARON 1575 MCDONALD AVENUE BROOKLYN NY 11230 18324992 0 X WWW.SPSFC.NET X 1995 NY SPECIAL EDUCATION FOR CHILDREN WITH EMOTIONAL AND LEARNING DISABILITIES 4 4 239 4 0 0 838802 702128 18436706 17617922 8662 4942 0 0 19284170 18324992 0 0 0 0 17831193 17300421 0 0 0 1023061 981364 18854254 18281785 429916 43207 5310752 4844763 5062396 4553200 248356 291563 STARTING POINT SERVICES FOR CHILDREN, INC. PROVIDES EDUCATINAL SERVICES TO CHILDREN AGED 3 TO 5. WE PROVIDE SPECIAL EDUCATION ITINERANT TEACHER SERVICES, RELATED SERVICES INCLUDING SPEECH AND COUNSELING, AND SCIS SERVICES. 0 0 16559572 17617922 SPSFC, INC. PROVIDES SPECIAL EDUCATION AND RELATED THERAPEUTIC SERVICES TO PRE-SCHOOL CHILDREN WITH DEVELOPMENTAL DELAYS TO OVER 500 STUDENTS OF THE NEW YORK CITY DEPARTMENT OF EDUCATION IN THE YEAR ENDED JUNE 30, 2012. 16559572 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 239 1 0 0 0 0 0 0 0 0 0 0 X 4 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X DR NEIL MARON 7183758885 1575 MCDONALD AVENUE BROOKLYN NY 11230 WILLIAM E MARIANO 1.00 X X 0 0 0 BRUCE WALLACH 1.00 X 0 0 0 CHERIE GAINES 1.00 X 0 0 0 TED CORRIEL 1.00 X 0 0 0 DR NEIL MARON 37.50 X 193240 0 45183 PATRICK NG 37.50 X 154537 0 29785 ELISE KESNER 37.50 X 184997 0 22106 ANGELO SICONOLFI 37.50 X 146434 0 17787 IRIS GINSBURG 37.50 X 126539 0 15260 805747 0 130121 5 0 1 0 ATIBA SOFTWARE LLC 1720 WEST END AVENUE SUITE 300 NASHVILLE TN 37203 IT CONSULTING 242865 1 702128 702128 SEIT AND RELATED FEES 611710 17617922 17617922 17617922 4942 4942 18324992 17617922 0 4942 220856 220856 12856024 11958843 897181 1425739 1330627 95112 1888414 1777537 110877 909388 813399 95989 14126 14126 54582 54582 443139 285645 157494 213331 182452 30879 205090 191333 13757 3852 277 3575 21244 19459 1785 BAD DEBT EXPENSE 26000 26000 18281785 16559572 1722213 0 100 100 2531689 2611099 2406940 1866177 23020 18384 628667 279664 349003 349003 5310752 4844763 3356471 2434983 718374 914720 987551 1203497 5062396 4553200 X 248356 291563 248356 291563 5310752 4844763 43207 0 X X 0 1 1 X 0 X 99535 120767 337319 838802 702128 2098551 15325068 16641608 17949322 18436706 17617922 85970626 15424603 16762375 18286641 19275508 18320050 88069177 0 0 0 88069177 63228 45217 16693 8662 4942 138742 63228 45217 16693 8662 4942 138742 15487831 16807592 18303334 19284170 18324992 88207919 0.99840 0.99770 0.00160 0.00230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47315 47315 0 543499 194496 349003 37853 37853 0 349003 ESTIMATED LIABILITIES TO NYC BOARD OF EDUCATION 1203497 1203497 18324992 18281785 43207 43207 18324992 0 18324992 0 18324992 18281785 0 18281785 0 18281785 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: STARTING POINT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PERIODS ENDING JUNE 30, 2009 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. X X X 0 0 0 0 0 0 0 1 0 DR NEIL MARON 180065 0 13175 0 0 0 24261 0 20922 0 238423 0 0 0 PATRICK NG 136430 0 10655 0 7452 0 19579 0 10206 0 184322 0 0 0 ELISE KESNER 165696 0 12743 0 6558 0 22106 0 0 0 207103 0 0 0 ANGELO SICONOLFI 128644 0 10075 0 7715 0 17787 0 0 0 164221 0 0 0 PART I, LINE 7 BONUSES ARE PAID BASED ON ANNUAL PERFORMANCE APPRAISAL SCORES. FORM 990, PART VI, SECTION A, LINE 2 CHERIE GAINES AND WILLIAM E. MARIANO HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 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 BE 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 THE 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 FROM A COMPENSATION CHART PUBLISHED BY THE NYS DEPARTMENT OF EDUCATION. THIS PROCESS WAS LAST CONDUCTED IN JUNE 2011. FORM 990, PART VI, SECTION C, LINE 18 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C PROCESS HAS NOT CHANGED FROM PRIOR YEAR.