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UNITED CEREBRAL PALSY ASSOCIATION OF NIAGARA COUNTY INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
UNITED CEREBRAL PALSY ASSOCIATION OF NIAGARA COUNTY INC (EIN 16-0786061)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-13
IRS object ID
202503179349303540
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-13T10:44:01-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN160765486PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LUMSDEN & MCCORMICK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1369 FRANKLIN STREETAddressLine1Txt
CityBUFFALOCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN160786061EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNITED CEREBRAL PALSY ASSOCIATION OFBusinessNameLine1Txt
Business Name Line2NIAGARA COUNTY INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlUNITBusinessNameControlTxt
Phone7162970798PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19812 LOCKPORT ROADAddressLine1Txt
CityNIAGARA FALLSCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14304ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSUSAN CONSTANTINOPersonNm
Person TitleINTERIM EXECUTIVE DIRECTORPersonTitleTxt
Phone7162970798PhoneNum
Signature2025-11-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJILL M JOHNSON CPAPreparerPersonNm
PTINP01701478PTIN
Phone7168563300PhoneNum
Preparation2025-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1EMPOWERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerSUSAN CONSTANTINOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19812 LOCKPORT ROADAddressLine1Txt
CityNIAGARA FALLSCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14304ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$17,456,110GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.EMPOWER-WNY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1954FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionEMPOWERING THE PEOPLE WE SERVE TO LIVE THEIR BEST LIVES.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee455TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$305,959PYContributionsGrantsAmt
CY Contributions Grants$291,731CYContributionsGrantsAmt
PY Program Service Revenue$15,364,023PYProgramServiceRevenueAmt
CY Program Service Revenue$16,682,198CYProgramServiceRevenueAmt
PY Investment Income-$6,702PYInvestmentIncomeAmt
CY Investment Income$98,977CYInvestmentIncomeAmt
PY Other Revenue$836,996PYOtherRevenueAmt
CY Other Revenue$365,581CYOtherRevenueAmt
PY Total Revenue$16,500,276PYTotalRevenueAmt
CY Total Revenue$17,438,487CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$11,734,197PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$12,358,540CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$13,691CYTotalFundraisingExpenseAmt
PY Other Expenses$3,209,182PYOtherExpensesAmt
CY Other Expenses$3,407,631CYOtherExpensesAmt
PY Total Expenses$14,943,379PYTotalExpensesAmt
CY Total Expenses$15,766,171CYTotalExpensesAmt
PY Revenues Less Expenses$1,556,897PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,672,316CYRevenuesLessExpensesAmt
Total Assets BOY$7,257,583TotalAssetsBOYAmt
Total Assets EOY$9,112,344TotalAssetsEOYAmt
Total Liabilities BOY$2,059,554TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,235,347TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,198,029NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,876,997NetAssetsOrFundBalancesEOYAmt
MissionEMPOWERING THE PEOPLE WE SERVE TO LIVE THEIR BEST LIVES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$9,204,511ExpenseAmt
Revenue$11,582,776RevenueAmt
DescRESIDENTIAL PROGRAMS - PROVIDE HOUSING AND MAINTENANCE TO PARTICIPANTS WHO HAVE DEMONSTRATED THE ABILITY TO FUNCTION INDEPENDENTLY ON A LIMITED BASIS. INCLUDES HOUSING OPTIONS THROUGHOUT NIAGARA COUNTY, AS WELL AS SUPPORT FOR INDIVIDUALS IN PRIVATE HOMES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$2,269,999ExpenseAmt
Revenue$2,501,675RevenueAmt
DescEDUCATION PROGRAMS - PROVIDE AND MAINTAIN A PRESCHOOL FOR CHILDREN AGES BIRTH THROUGH FIVE YEARS OLD WITH ALL TYPES OF DEVELOPMENTAL DISABILITIES. EVALUATIONS ARE OFFERED AND INCLUDE EDUCATION BEHAVIORAL ASSESSMENT, SPEECH, OCCUPATIONAL AND PHYSICAL THERAPY.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$2,355,351ExpenseAmt
Revenue$2,848,195RevenueAmt
DescVOCATIONAL AND OTHER PROGRAMS - PROVIDES JOBS TO PARTICIPANTS AND SERVICES ESSENTIAL TO IMPROVING THE SELF-IMAGE, QUALITY OF LIFE AND INDEPENDENCE OF EACH PARTICIPANT. ELIGIBLE ADULTS WITH DISABILITIES ARE OFFERED SEVERAL OPPORTUNITIES TO MEET THEIR PERSONAL AND VOCATIONAL GOALS. SERVICES INCLUDE WORK SKILLS TRAINING AND SUPPORTED EMPLOYMENT OPPORTUNITIES IN THE COMMUNITY. OTHER PROGRAMS INCLUDE DAY HABILITATION PROGRAMS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$13,829,861TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document52IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee455EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PATRICK COSGROVEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7162970798PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19812 LOCKPORT ROADAddressLine1Txt
CityNIAGARA FALLSCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14304ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
RUSSELL J PETROZZI
PRESIDENT3.00Yes (X)Yes (X)$0$0$0
DONALD NAPOLEON
1ST VICE PRESIDENT3.00Yes (X)Yes (X)$0$0$01.00
STANLEY FERA
TREASURER3.00Yes (X)Yes (X)$0$0$0
JAMES D'ANGELO
CORRESPONDING SECRETARY3.00Yes (X)Yes (X)$0$0$0
YVONNE ANDERSON
RECORDING SECRETARY3.00Yes (X)Yes (X)$0$0$0
THOMAS J CASERTA ESQ
IMMEDIATE PAST PRESIDENT3.00Yes (X)Yes (X)$0$0$0
JOLENE NEARHOOD
DIRECTOR3.00Yes (X)$0$0$0
RICHARD SAWICKI DPM
DIRECTOR3.00Yes (X)$0$0$0
KORY SCHULER
DIRECTOR3.00Yes (X)$0$0$0
DANIEL VITCH
DIRECTOR3.00Yes (X)$0$0$0
LIZ ZULAWSKI
DIRECTOR3.00Yes (X)$0$0$0
DIANE BAEHRE
CHIEF EXECUTIVE OFFICER33.00Yes (X)$127,019$0$3,8112.00
PATRICK COSGROVE
CHIEF FINANCIAL OFFICER33.00Yes (X)$85,316$0$6,3212.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$212,335TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$10,132TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MEDICAL STAFFING NETWORKBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 840292AddressLine1Txt
CityDALLASCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75284ZIPCd
FieldValueIRS element (for citing)
ServicesHEALTHCARE STAFFINGServicesDesc
Compensation$332,690CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Fundraising$67,371FundraisingAmt
Government Grants$111,209GovernmentGrantsAmt
All Other Contributions$113,151AllOtherContributionsAmt
Total Contributions$291,731TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENTIAL REVENUE624100$11,582,776$11,582,776
EDUCATION REVENUE611600$2,501,675$2,501,675
VOCATIONAL REVENUE624310$1,868,675$1,868,675
OTHER624100$729,072$729,072
FieldValueIRS element (for citing)
Total Program Service Revenue$16,682,198TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$98,977TotalRevenueColumnAmt
Exclusion$98,977ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$17,623FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$67,371ContriRptFundraisingEventAmt
Fundraising Direct Expenses$17,623FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
FMAP FUNDING624100$250,448$250,448
DISTRIBUTION FROM CLASS C COLLABO900099$63,108$63,108
MISCELLANEOUS REVENUE900099$52,025$52,025
FieldValueIRS element (for citing)
Other Revenue Total$365,581OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,438,487TotalRevenueColumnAmt
Related Or Exempt Func Income$16,932,646RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$214,110ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$213,822TotalAmt
Management And General$213,822ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$10,052,264TotalAmt
Program Services$9,596,376ProgramServicesAmt
Management And General$455,888ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,092,454TotalAmt
Program Services$1,967,775ProgramServicesAmt
Management And General$124,679ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$11,065TotalAmt
Management And General$11,065ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$914,014TotalAmt
Program Services$582,507ProgramServicesAmt
Management And General$331,507ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$459,069TotalAmt
Program Services$211,814ProgramServicesAmt
Management And General$247,255ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$131,667TotalAmt
Program Services$102,436ProgramServicesAmt
Management And General$29,231ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$48,266TotalAmt
Program Services$42,334ProgramServicesAmt
Management And General$5,932ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$7,144TotalAmt
Program Services$5,484ProgramServicesAmt
Management And General$1,660ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$20,632TotalAmt
Management And General$20,632ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$158,529TotalAmt
Program Services$88,818ProgramServicesAmt
Management And General$69,711ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$286,463TotalAmt
Program Services$169,316ProgramServicesAmt
Management And General$117,147ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CLIENT TRANSPORTATION$269,541$252,348$17,193
GROCERIES - RESIDENTIAL$252,281$252,281
REPAIRS AND MAINTENANCE$243,966$169,403$74,563
UTILITIES$238,256$193,771$44,485

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$366,738TotalAmt
Program Services$195,198ProgramServicesAmt
Management And General$157,849ManagementAndGeneralAmt
Fundraising$13,691FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$15,766,171TotalAmt
Program Services$13,829,861ProgramServicesAmt
Management And General$1,922,619ManagementAndGeneralAmt
Fundraising$13,691FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,072,205BOYAmt
EOY$3,476,321EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$506,652EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,577,290BOYAmt
EOY$2,261,967EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$14,968BOYAmt
EOY$23,140EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$131,327BOYAmt
EOY$219,925EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,639,958LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$7,700,442LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,864,483BOYAmt
EOY$1,939,516EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$597,310BOYAmt
EOY$684,823EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,257,583BOYAmt
EOY$9,112,344EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$793,617BOYAmt
EOY$936,509EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$200,542BOYAmt
EOY$176,214EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$274,434BOYAmt
EOY$270,845EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$790,961BOYAmt
EOY$851,779EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,059,554BOYAmt
EOY$2,235,347EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,198,029BOYAmt
EOY$6,876,997EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,198,029BOYAmt
EOY$6,876,997EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,257,583BOYAmt
EOY$9,112,344EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,672,316ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$6,652NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,485,571CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,568,559CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,984,513CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,669,982CurrentTaxYearMinus1YearAmt
Current Tax Year$16,973,929CurrentTaxYearAmt
Total$75,682,554TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,485,571CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,568,559CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,984,513CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,669,982CurrentTaxYearMinus1YearAmt
Current Tax Year$16,973,929CurrentTaxYearAmt
Total$75,682,554TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$75,682,554PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$35,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$49,400CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$28,320CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,955CurrentTaxYearMinus1YearAmt
Current Tax Year$98,977CurrentTaxYearAmt
Total$218,652TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$360,135CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$354,323CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,571,907CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$836,996CurrentTaxYearMinus1YearAmt
Current Tax Year$365,581CurrentTaxYearAmt
Total$4,488,942TotalAmt
FieldValueIRS element (for citing)
Total Support$80,390,148TotalSupportAmt
Public Support CY1700.94140PublicSupportCY170Pct
Public Support PY1700.94120PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationOTHER INCOME - 2020 AMOUNT: $ 202,211. 2021 AMOUNT: $ 174,527. 2022 AMOUNT: $ 132,950. 2023 AMOUNT: $ 36,637. 2024 AMOUNT: $ 52,025. SPECIAL EVENTS - 2020 AMOUNT: $ 3,706. 2021 AMOUNT: $ 38,174. 2022 AMOUNT: $ 21,260. 2023 AMOUNT: $ 7,532. DISTRIBUTION FROM CLASS C COLLABORATIVE - 2020 AMOUNT: $ 154,218. 2021 AMOUNT: $ 141,622. 2022 AMOUNT: $ 105,171. 2023 AMOUNT: $ 269,884. 2024 AMOUNT: $ 63,108. FMAP FUNDING - 2022 AMOUNT: $ 2,312,526. 2023 AMOUNT: $ 522,943. 2024 AMOUNT: $ 250,448.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$370,966OtherCostOrOtherBasisAmt
Book Value$370,966BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,299,609OtherCostOrOtherBasisAmt
Depreciation$5,842,302DepreciationAmt
Book Value$1,457,307BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,650OtherCostOrOtherBasisAmt
Depreciation$5,375DepreciationAmt
Book Value$4,275BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,959,733OtherCostOrOtherBasisAmt
Depreciation$1,852,765DepreciationAmt
Book Value$106,968BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,939,516TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
OTHER$164,784
RIGHT OF USE ASSETS - LEASES$520,039
FieldValueIRS element (for citing)
Total Book Value Other Assets$684,823TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
REFUNDABLE ADVANCES AND AMOUNTS DUE TO FUNDING SOURCES$331,740
LEASE LIABILITIES$520,039
FieldValueIRS element (for citing)
Total Liability$851,779TotalLiabilityAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF TOURNAMENTEvent1Nm
Gross Receipts Event1$51,085GrossReceiptsEvent1Amt
Charitable Contri Event1$49,045CharitableContriEvent1Amt
Gross Revenue Event1$2,040GrossRevenueEvent1Amt
Non Cash Prizes Event1$2,864NonCashPrizesEvent1Amt
Rent Facility Costs Event1$12,973RentFacilityCostsEvent1Amt
Other Direct Expenses Event1$1,785OtherDirectExpensesEvent1Amt
Event2MEAT RAFFLEEvent2Nm
Gross Receipts Event2$21,384GrossReceiptsEvent2Amt
Charitable Contri Event2$13,599CharitableContriEvent2Amt
Gross Revenue Event2$7,785GrossRevenueEvent2Amt
Rent Facility Costs Event2$325RentFacilityCostsEvent2Amt
Food And Beverage Event2$500FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$3,908OtherDirectExpensesEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$12,525GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$4,727CharitableContriOtherEventsAmt
Gross Revenue Other Events$7,798GrossRevenueOtherEventsAmt
Non Cash Prizes Other Events$507NonCashPrizesOtherEventsAmt
Oth Direct Expnss Other Events$6,701OthDirectExpnssOtherEventsAmt
Gross Receipts Total$84,994GrossReceiptsTotalAmt
Charitable Contributions Tot$67,371CharitableContributionsTotAmt
Gross Revenue Total Events$17,623GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$3,371NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$13,298RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$500FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$12,394OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$29,563DirectExpenseSummaryEventsAmt
Net Income Summary-$11,940NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS PRESENTED IN DRAFT FORM TO KEY EMPLOYEES OF EMPOWER. AFTER APPROVAL, THE 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CIN ACCORDANCE WITH EMPOWER'S CONFLICT OF INTEREST POLICY, EACH OFFICER INCLUDING ANY NON-DIRECTOR SERVING ON ANY COMMITTEE OF THE BOARD OF DIRECTORS AND DIRECTORS SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS THAT SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, D. UNDERSTANDS THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES, E. IS NOT AWARE THAT HE OR SHE HAS ANY FINANCIAL INTEREST OR, IF HE OR SHE IS AWARE OF ANY FINANCIAL INTEREST, A DESCRIPTION OF ALL MATERIAL FACTS CONCERNING IT.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD SUBCOMMITTEE HAS THE RESPONSIBILITY TO DETERMINE THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER. THE PURPOSE OF THE COMMITTEE IS TO APPROVE ANNUAL PERFORMANCE STANDARDS AND TO DETERMINE APPROPRIATE PERFORMANCE MEASURES AND ESTABLISH CRITERIA FOR ANY INCENTIVE BASED COMPENSATION. IT ALSO ANNUALLY REVIEWS AND APPROVES ANY CHANGES TO THE TOTAL COMPENSATION OF THE CHIEF EXECUTIVE OFFICER. THE COMMITTEE DETERMINES IF THE COMPENSATION IS REASONABLE. TO ACCOMPLISH THIS, THE COMMITTEE WILL OBTAIN COMPARABLE COMPENSATION DATA FOR EXECUTIVES OF OTHER NON PROFIT ORGANIZATIONS OF SIMILAR SIZE IN THE WESTERN NEW YORK AREA.
FORM 990, PART VI, SECTION C, LINE 19EMPOWER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
GRF 9812 LOCKPORT ROAD INC
9812 LOCKPORT ROADNIAGARA FALLSNY14304562290623TO PROVIDE AFFORDABLE HOUSING FOR THE DEVELOPMENTALLY DISABLEDNY501(C)(3)LINE 12B, IIUNITED CEREBRAL PALSY ASSOCIATION OF NIAGARA COUNTY INC0
EMPOWER FOUNDATION INC
9812 LOCKPORT ROADNIAGARA FALLSNY14304161598611PROVIDE TRAINING FOR EMPLOYEES OF EMPOWERNY501(C)(3)LINE 12B, IIUNITED CEREBRAL PALSY ASSOCIATION OF NIAGARA COUNTY INC0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd