United Cerebral Palsy Association of Niagara County Inc

Nonprofit profile at a glance

EIN
160786061
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Niagara Falls, NY, USA
Phone
7162970798
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Birth Defects and Genetic Diseases

Official website

Reported finances

Revenue
$17,438,487
Expenses
$15,766,171
Assets
$9,112,344
Liabilities
$2,235,347

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • RUSSELL J PETROZZI (PRESIDENT)
  • DONALD NAPOLEON (1ST VICE PRESIDENT)
  • THOMAS J CASERTA ESQ (IMMEDIATE PAST PRESIDENT)
  • DIANE BAEHRE (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • DIANE BAEHRE (CHIEF EXECUTIVE OFFICER): $130,830 total reported compensation
  • PATRICK COSGROVE (CHIEF FINANCIAL OFFICER): $91,637 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empowering the people we serve to live their best lives.

What it reported doing in 2024

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.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 86
  • Accountability: 95
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 87.7%; rating input score 88
  • Fundraising efficiency: $21.31 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 23rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.6%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 13th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 78.9% of revenue deployed · 87.7% of spending went to programs
  • Governance: 10 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $13.8M in reported program spending
  • Leadership: top reported pay $131K · 13 people listed
  • Highest-paid contractors: 1 contractor listed · $333K reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.