2014-11-03T15:43:10-06:00 2013-12-31 454051133 FREED MAXICK CPAS PC 424 MAIN STREET SUITE 800 BUFFALO NY 142023508 990 2013-01-01 161584581 ADOPTION STAR INC ADOP 7166913300 131 JOHN MUIR DRIVE AMHERST NY 14228 MICHELE FRIED CEO 7166913300 2014-10-27 1 MARY MADONIA P00405803 7168472651 2013 2015-11-30 17:44:51Z MICHELE FRIED 131 JOHN MUIR DRIVE AMHERST NY 14228 2347162 0 X WWW.ADOPTIONSTAR.COM X 2000 NY TO IDENTIFY PERMANENT FAMILIES FOR CHILDREN IN NEED OF ADOPTION PLANNING. 8 8 48 11 0 0 75372 36248 1530482 1809755 107035 55908 258 1600 1713147 1903511 0 0 0 0 663640 861249 0 0 7870 681350 631867 1344990 1493116 368157 410395 3226038 3612274 408295 395303 2817743 3216971 ADOPTION S.T.A.R. INC. PROVIDES VARIOUS ADOPTION SERVICES ALLOWING PARENTS THE OPPORTUNITY TO EXPLORE ALL TYPES OF ADOPTION. 0 0 1027107 1811355 ADOPTION S.T.A.R. INC. PROVIDED VARIOUS ADOPTION SERVICES ALLOWING PROSPECTIVE ADOPTIVE AND BIRTH PARENTS THE OPPORTUNITY FOR ALL TYPES OF ADOPTION. IN 2013, 78 CLIENT FAMILIES ADOPTED. 61 WERE DOMESTIC ADOPTIONS (9 FAMILIES ADOPTED PRIVATELY; 3 WERE INDIRECT AND 49 WERE DIRECT PLACEMENTS). 17 WERE INTERNATIONAL ADOPTIONS WITH THE AGENCY ACTING AS HOME STUDY AND POST PLACEMENT PROVIDER. 1027107 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 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 1 37 0 48 1 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X X MICHELE FRIED 7166393900 131 JOHN MUIR DRIVE AMHERST NY 14228 SHARON CHICK BOARD MEMBER 2.00 X 0 0 0 CHUCK FRIED TREASURER 2.00 X X 0 0 0 DR CHRISTINE TINNESZ PRESIDENT 2.00 X X 0 0 0 ILANA D'ARIANO BOARD MEMBER 2.00 X 0 0 0 HONORABLE ALEC HANIFORD DEULL SECRETARY 2.00 X X 0 0 0 MICHAEL BENZIN VICE PRESIDENT 2.00 X X 0 0 0 PAVANI RAM MD BOARD MEMBER 2.00 X 0 0 0 MICHAEL SCHOPP BOARD MEMBER 2.00 X 0 0 0 MICHELE FRIED FOUNDER/CEO 40.00 X 178235 0 17500 178235 0 17500 1 0 1 0 0 19470 16778 36248 PROGRAM FEE INCOME 624110 1809755 1809755 1809755 59585 59585 439974 443651 -3677 -3677 -3677 MISCELLANEOUS REVENUE 900099 1600 1600 1600 1903511 1811355 0 55908 195735 195735 587949 522292 65657 12988 5077 7911 64577 42427 22150 12314 12314 136073 136073 17464 13098 4366 1599 1599 14939 11204 3735 50595 50595 1650 1650 39928 29946 9982 68185 48623 19562 PROFESSIONAL FEES 73307 73307 PRINTING, REPRODUCTION 32011 24008 8003 POSTAGE & DELIVERY 28663 21497 7166 TELEPHONE 23576 17682 5894 131563 101336 22357 7870 1493116 1027107 458139 7870 1065944 1264268 23891 1122 9827 13069 1014398 159429 674762 854969 1451614 1478846 3226038 3612274 84698 88846 323597 306457 408295 395303 X 2814743 3216971 3000 0 2817743 3216971 3226038 3612274 410395 -11167 0 X X 0 1 X 1 0 X 100291 107702 112448 75372 36248 432061 970501 1419436 1340810 1533740 1811355 7075842 1070792 1527138 1453258 1609112 1847603 7507903 0 0 0 7507903 16532 29118 33836 38318 59585 177389 16532 29118 33836 38318 59585 177389 1087324 1556256 1487094 1647430 1907188 7685292 0.97690 0.97690 0.02310 0.02310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 795852 24158 771694 134033 99967 34066 58382 32582 25800 26131 2722 23409 854969 MONEY MARKET FUNDS 198532 F MUTUAL FUNDS 1280314 F 1478846 X 1892344 0 1892344 11167 11167 1903511 1493116 0 1493116 0 1493116 PART X, LINE 2: THE AGENCY IS EXEMPT FROM FEDERAL INCOME TAX AS PROVIDED BY THE REGULATIONS SET FORTH IN SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. US GAAP PROVIDES GUIDANCE ON THE FINANCIAL STATEMENTS RECOGNITION AND MEASUREMENT FOR INCOME TAX POSITION THAT THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE IN THE ORGANIZATION'S INCOME TAX RETURNS. ORGANIZATIONS TAKE MANY TAX POSITIONS RELATIVE TO TAX LAWS, INCLUDING THOSE TAKEN IN DETERMINING WHETHER TAX IS DUE, A REFUND IS OWED, A TAX RETURN NEEDS TO BE FILED, OR THE CHARACTERIZATION OF INCOME AS TAXABLE (FOR EXAMPLE, UNRELATED BUSINESS INCOME) OR NONTAXABLE. THE ORGANIZATION HAS NOT RECORDED ANY LIABILITIES RELATING TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES ITS RETURN OR ORGANIZATION EXEMPT FROM INCOME TAX IN THE U.S. FEDERAL JURISDICTION AND IT'S ANNUAL FILING OF CHARITABLE ORGANIZATION IN NEW YORK STATE. THE TAX YEARS 2010 - 2013 GENERALLY REMAIN OPEN TO EXAMINATION IN TAXING JURISDICTIONS IN WHICH THE ORGANIZATION IS SUBJECT TO FILING REQUIREMENTS OF THOSE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET UNREALIZED LOSS 11,167. X X 0 0 0 0 0 0 0 0 0 MICHELE FRIED FOUNDER/CEO 178235 0 0 0 0 0 17500 0 0 0 195735 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 MICHELE FRIED, FOUNDER/CEO, HAS A FAMILY RELATIONSHIP WITH CHUCK FRIED, BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. PRIOR TO ITS FILING, IT IS REVIEWED BY THE ORGANIZATION'S BOOKEEPER, THE CEO, AND THEN THE ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS ADOPTED NEW YORK STATE LAW PROVISIONS SET FORTH IN NPCL 715 AS ITS CONFLICT OF INTEREST POLICY. WHEN A TRANSACTION WITH A POSSIBLE CONFLICT OF INTEREST IS IDENTIFIED, THE BOARD IS INFORMED OF THE FACTS, DISCUSSES THEM AND VOTES ON WHETHER TO GO AHEAD WITH THE TRANSACTION. THE INTERESTED PARTY IS NOT PRESENT FOR THE VOTE. THE POLICY IS REVIEWED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AND COMPENSATION IS COMPARED TO OTHER NOT-FOR-PROFIT ORGANIZATIONS. BOTH THE EXECUTIVE DIRECTOR AND CHUCK FRIED, BOARD MEMBER AND FAMILY MEMBER OF THE EXECUTIVE DIRECTOR ARE NOT PRESENT WHEN SUCH DISCUSSIONS OCCUR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AS WELL AS ON THE WEBSITE GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT AND MONITORING OF THE AUDIT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.