Starett Early Learning Center

Nonprofit profile at a glance

EIN
112463137
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Brooklyn, NY, USA
Phone
7182404115
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,382,282
Expenses
$1,375,361
Assets
$567,643
Liabilities
$634,819

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Karen Montagne (President)

People named in this filing

  • Sabrin M Basile (Member)
  • Priscilla Fre-Incorvaia (Member)
  • Parnell Legros (Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization provides universal 3K and Pre-K education for children 2.9 to 5 years old. Starrett Early Learning Centers Universal 3K and 4K curriculum includes but is not limited to language and literacy social emotional development, cognitive and critical thinking skils as core to an enriching program.

What it reported doing in 2025

The Starrett Early Learning Center (SELC) offers an Enriching Early Childhood Program to children 2.9 to 5 year old. SELC has three 3-K-For All classrooms with a student capacity of 15 each and two Universal Pre-K classrooms with a student capacity of 18 students each. SELCs student maximum capicity is 81 students. SELCs 5 classrooms are supported and funded by New York City Department of Early Childhood contracted grants. In the 2024-2025 school year, SELCs average enrollment was 55 students.

Operating model

Revenue model
Grant-funded. 80% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 86
  • Accountability: 100
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.8%; rating input score 77
  • Program expense ratio: 77.2%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.5%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 1.12; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 14.2% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 76.8% of revenue deployed · 77.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.