Department of Psychiatry
Legal name: University Psychiatric Practice Inc
Nonprofit profile at a glance
- EIN
- 161426208
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Buffalo, NY, USA
- Phone
- 716-898-5940
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $28,606,104
- Expenses
- $28,686,814
- Assets
- $26,978,657
- Liabilities
- $4,942,107
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- BETH SMITH MD (PRESIDENT)
- PAULA DELREGNO MD (VICE PRESIDENT)
Highest reported compensation
- MICHAEL CUMMINGS MD (PSYCHIATRIST): $832,032 total reported compensation
- MICHAEL GUPPENBERGER MD (SECRETARY): $707,856 total reported compensation
- DORI MARSHALL MD (PSYCHIATRIST): $625,488 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To identify and address gaps where medical, social, and legal systems intersect for individuals with psychiatric conditions, creating individualized, team-based treatment plans to improve continuity of care.
What it reported doing in 2025
University psychiatric practice, inc. Provides comprehensive mental health evaluation and treatment for children, adolescents, adults, and senior citizens. Our collaborations with hospitals and health care organizations in the area and with departments of psychiatry around the country enable us to provide a full range of services for the most complex problems. Our three largest programs include contracts with erie county medical center and erie county department of mental health and a grant with the office of mental health for child & adolescent psychiatry for primary care. The number of clients/patients served is 34,255.
Operating model
- Revenue model
- Earned-program. 72% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 94% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 74
- Accountability: 42
- Sustainability: 25
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88%; rating input score 88
- Program expense ratio: 86.2%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 3rd 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: -0.3%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.94; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 54; 54th percentile among comparable filings
- Officer compensation ratio: 19.2%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: 4.1% per year; rating input score 100; 33rd percentile among comparable filings
- Revenue growth: 5% per year; rating input score 100; 41st percentile among comparable filings
- Asset growth: 8.2% per year; rating input score 100; 57th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 88% of revenue deployed · 86.2% of spending went to programs
- Governance: 0 of 4 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $24.7M in reported program spending
- Leadership: top reported pay $832K · 11 people listed · 2 of 6 pay-setting controls reported
- Consistency: 33 of 33 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 11 filed money-flow records
- Related organizations: 4 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- High — Sustainability: Operating margin scored 20/100.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- High — Sustainability: Officer compensation ratio scored 7/100.
- Review — Sustainability: Liabilities to assets ratio scored 54/100.