UNITED CEREBRAL PALSY ASSOCIATION … - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1954

Legal Domicile

Principal Officer

SUSAN CONSTANTINO

Phone

7162970798

Tax Period

2024-01-01 to 2024-12-31

UNITED CEREBRAL PALSY ASSOCIATION OF NIAGARA COUNTY INC, founded in 1954, is a mid-sized nonprofit in the Diseases & Disorders sector that reported $17.4M in total revenue in fiscal year 2024. Expenses of $15.8M left a modest 10% surplus.

Mission

EMPOWERING THE PEOPLE WE SERVE TO LIVE THEIR BEST LIVES.

Program Service Accomplishments

Program 1

Expenses: $9,204,511 Revenue: $11,582,776

RESIDENTIAL PROGRAMS - PROVIDE HOUSING AND MAINTENANCE TO PARTICIPANTS WHO HAVE DEMONSTRATED THE ABILITY TO FUNCTION INDEPENDENTLY ON A LIMITED BASIS. INCLUDES HOUSING OPTIONS THROUGHOUT NIAGARA...

RESIDENTIAL 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.

Program 2

Expenses: $2,269,999 Revenue: $2,501,675

EDUCATION 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...

EDUCATION 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.

Program 3

Expenses: $2,355,351 Revenue: $2,848,195

VOCATIONAL 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...

VOCATIONAL 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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $291,731

Program Service Revenue $16,682,198

Investment Income $98,977

Other Revenue $365,581

TOTAL REVENUE $17,438,487

Expense Breakdown

Grants Paid $0

Salaries & Benefits $12,358,540

Fundraising Expenses $13,691

Program Expenses $13,829,861

Other Expenses $3,407,631

TOTAL EXPENSES $15,766,171

Year-over-Year Comparison

	2024	2023	Change
Revenue	$17,438,487	$16,500,276	+0.1%
Expenses	$15,766,171	$14,943,379	+0.1%
Net Income	$1,672,316	$1,556,897	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

455

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$222,467

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RUSSELL J PETROZZI	PRESIDENT	3.00	Officer Director	$0	$0	$0
DONALD NAPOLEON	1ST VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
STANLEY FERA	TREASURER	3.00	Officer Director	$0	$0	$0
JAMES D'ANGELO	CORRESPONDING SECRETARY	3.00	Officer Director	$0	$0	$0
YVONNE ANDERSON	RECORDING SECRETARY	3.00	Officer Director	$0	$0	$0
THOMAS J CASERTA ESQ	IMMEDIATE PAST PRESIDENT	3.00	Officer Director	$0	$0	$0
JOLENE NEARHOOD	DIRECTOR	3.00	Director	$0	$0	$0
RICHARD SAWICKI DPM	DIRECTOR	3.00	Director	$0	$0	$0
KORY SCHULER	DIRECTOR	3.00	Director	$0	$0	$0
DANIEL VITCH	DIRECTOR	3.00	Director	$0	$0	$0
LIZ ZULAWSKI	DIRECTOR	3.00	Director	$0	$0	$0
DIANE BAEHRE	CHIEF EXECUTIVE OFFICER	33.00	Officer	$127,019	$3,811	$130,830
PATRICK COSGROVE	CHIEF FINANCIAL OFFICER	33.00	Officer	$85,316	$6,321	$91,637

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$17,438,487	$15,766,171	$9,112,344	$1,672,316
2023	$16,500,276	$14,943,379	$7,257,583	$1,556,897
2022	$16,584,740	$16,271,641	$5,359,652	$313,099
2021	$15,973,822	$13,625,302	$4,538,001	$2,348,520
2020	$13,877,000	$13,655,078	$3,806,374	$221,922
2019	$13,112,672	$13,376,334	$3,519,824	$-263,662
2018	$13,291,043	$13,599,306	$3,733,100	$-308,263

UNITED CEREBRAL PALSY ASSOCIATION OF NIAGARA COUNTY INC