CENTER FOR ELDER LAW & JUSTICE INC

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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

1978

Legal Domicile

Principal Officer

KAREN L NICOLSON

Phone

7168533087

Tax Period

2024-01-01 to 2024-12-31

CENTER FOR ELDER LAW & JUSTICE INC, founded in 1978, is a community nonprofit in the Crime & Legal sector that reported $8.6M in total revenue in fiscal year 2024.

Mission

TO IMPROVE THE QUALITY OF LIFE FOR ELDERLY, DISABLED AND LOW-INCOME PERSONS IN THE WESTERN NEW YORK AREA THROUGH THE PROVISION OF FREE CIVIL LEGAL SERVICES. THE PRIMARY GOAL IS TO USE THE LEGAL SYSTEM TO ASSURE THAT CLIENTS MAY LIVE INDEPENDENTLY AND WITH DIGNITY.

Program Service Accomplishments

Program 1

Expenses: $6,787,600 Revenue: $1,070,699

:CELJ ADVOCATES FOR OLDER ADULTS, DISABLED PERSONS AND LOW INCOMEINDIVIDUALS IN WESTERN NEW YORK. SINCE 1978, CELJ HAS SERVED CLIENTSTHROUGH DIRECT SERVICES, LEGAL WORKSHOPS AND CLINICS, PRO...

:CELJ ADVOCATES FOR OLDER ADULTS, DISABLED PERSONS AND LOW INCOMEINDIVIDUALS IN WESTERN NEW YORK. SINCE 1978, CELJ HAS SERVED CLIENTSTHROUGH DIRECT SERVICES, LEGAL WORKSHOPS AND CLINICS, PRO BONOACTIVITIES AND COMMUNITY EDUCATION EVENTS. THE AGENCY IS DIVIDED INTOTWO DEPARTMENTS: CIVIL LEGAL SERVICES AND GUARDIAN AND TRUSTEESERVICES. IN 2024, WE HAD 8,001 TOTAL CASES OPEN AT ANY TIME, SERVING13,993 PEOPLE (USING TOTAL HOUSEHOLD SIZE). WE HOSTED 236 OUTREACHESWITH 15,604 ATTENDEES. OUR SERVICES SAVED TAXPAYERS ACROSS NEW YORKSTATE AN ESTIMATED $5,712,470 AND WE HELPED OUR CLIENTS RECOVER OR SAVEAN ESTIMATED $5,536,234.IN ADDITION TO OUR PROGRAM REVENUE, WE MANAGE A POOLED SUPPLEMENTAL NEEDS TRUST. THE WESTERN NEW YORK COALITION TRUST HAS $15,274,744 UNDER FISCAL MANAGEMENT PROVIDING TRUSTEE SERVICES TO 803 BENEFICIARIESFINALLY, WE ARE COURT APPOINTED GUARDIANS FOR 85 PEOPLE MANAGING AN ADDITIONAL $9,794,582 IN ASSETS

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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 $7,418,323

Program Service Revenue $1,070,699

Investment Income $43,750

Other Revenue $37,477

TOTAL REVENUE $8,570,249

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,110,026

Fundraising Expenses $298,526

Program Expenses $6,787,600

Other Expenses $1,291,596

TOTAL EXPENSES $8,401,622

Year-over-Year Comparison

	2024	2023	Change
Revenue	$8,570,249	$8,017,666	+0.1%
Expenses	$8,401,622	$7,768,434	+0.1%
Net Income	$168,627	$249,232	-0.3%

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

101

Volunteers

104

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

$432,246

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANN MONROE	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
ANNE E JOYNT ESQ	SECRETARY	2.00	Officer Director	$0	$0	$0
BEN CRANSTON ESQ	MEMBER	1.00	Director	$0	$0	$0
CHRISTOPHER M MARKS JD MBA	MEMBER	1.00	Director	$0	$0	$0
FIDELE MENAVANZA	MEMBER	2.00	Director	$0	$0	$0
HOLLY HEJMOWSKI CPA	TREASURER	2.00	Officer Director	$0	$0	$0
HOLLY P TUCKER ESQ	MEMBER	1.00	Director	$0	$0	$0
HON ROSALIE BAILEY	MEMBER	1.00	Director	$0	$0	$0
JAMES SCHWEGLER ESQ	MEMBER	1.00	Director	$0	$0	$0
JESSICA KULPIT ESQ	MEMBER	1.00	Director	$0	$0	$0
JUDGE JOHN F O'DONNELL	MEMBER	1.00	Director	$0	$0	$0
LESLIE FOX MBA	MEMBER	1.00	Director	$0	$0	$0
OLIVER YOUNG ESQ	MEMBER	1.00	Director	$0	$0	$0
PAUL J VALLONE ESQ	MEMBER	2.00	Director	$0	$0	$0
ROBERT WEISSFLACH ESQ	MEMBER	1.00	Director	$0	$0	$0
RYAN D LEDEBUR ESQ	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
SAM ALBA ESQ	MEMBER	1.00	Director	$0	$0	$0
SARAH GALVAN ESQ	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
STEVEN BENGART ESQ	PRESIDENT	1.00	Officer Director	$0	$0	$0
JUDGE MICHAEL HUDSON	MEMBER	1.00	Director	$0	$0	$0
KAREN NICOLSON	CHIEF EXECUTIVE OFFICER	40.00	Officer	$256,993	$41,606	$298,599
KIRTAN PATEL	CHIEF FINANCIAL OFFICER	40.00	Officer	$120,692	$12,955	$133,647
HELEN FERRARO-ZAFFRAM	MANAGING ATTORNEY	40.00	Highest	$148,481	$7,483	$155,964
DAVID SHAPIRO	SENIOR ATTORNEY	40.00	Highest	$124,570	$25,946	$150,516
RACHEL HASELEY	CHIEF HUMAN RESOURCE OFFICER	40.00	Highest	$123,933	$26,120	$150,053

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	$8,570,249	$8,401,622	$5,497,665	$168,627
2023	$8,017,666	$7,768,434	$5,533,370	$249,232
2022	$6,841,949	$6,696,726	$5,147,371	$145,223
2021	$6,130,594	$5,596,664	$3,671,812	$533,930
2020	$5,332,427	$5,031,002	$3,237,083	$301,425
2019	$5,069,955	$4,917,218	$2,636,060	$152,737
2018	$4,449,255	$4,167,651	$2,252,899	$281,604