I need the beginning number that I know is in the $40,000.00 area minus 40% and the ending number has to be $25,190.00. I am always $1007.60 off. Someone please help!

The number is almost 42,000. You were estimating too low. Keep trying!

You are multiplying .04 times 25,190, or essentially taking 4% of 25,190, if you are getting 1,007.60. So it seems that first you don't know how to convert percentage (%) to a decimal number.
Study up on how to do that first. But multiplying is your next mistake.

If X% of Y = Z, then first convert X% to decimal form, and xY=Z.. The phrase "reduced by 40%" means that x = 1-0.4 = 0.6. Now solve for Y.