Metro Community Development Corpora FY2023 filing

Tax-deductible

Buffalo, NY501(c)(3)Recreation & SportsEIN 04-3611860

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To relieve the poor, the distressed and the under privileged in the Buffalo-Niagara Community.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $81K a year · 17% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 6.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$158K
31% of total assets
Looks good: liabilities are 31% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$573K
-14% vs prior year
Spent
$635K
To programs
93%
Net assets
$349K
By yearFY2020–FY2024
Revenue
$573K
FY2023▼ -14%
Revenue by fiscal year
FY2020$231K
FY2021$373K
FY2022$664K
FY2023$573K
FY2024$517K
Expenses
$635K
FY2023▲ +43%
Expenses by fiscal year
FY2020$161K
FY2021$286K
FY2022$443K
FY2023$635K
FY2024$429K
Net assets
$349K
FY2023▼ -10%
Net assets by fiscal year
FY2020$66K
FY2021$166K
FY2022$387K
FY2023$349K
FY2024$437K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2013-09-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Dec 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $593K Management & general 6% · $39K Fundraising 1% · $3K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Candace Moppins’s $46K as Executive Director is at the 58th percentile of top reported officer pay among 1016 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2022FY2021
Candace Moppins$45,827$49,470$27,868

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Metro Community Development Corpora executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides aid and support to those in need within the Buffalo-Niagara Community.

Provided by the organization

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3 programs · $593K · in their own filed words · FY2023
01

Community Activities We have been a provider of summer camp for over 15 years. Our summer camp provides youth an exciting and action-packed 8 weeks of activities. The children are all enrolled in the Mayor's Reading Challenge and are encouraged to read, and compose an essay on each book they read.

$342Kprogram expense
02

Student Success Programs We provide homework assistance and recreational activities such as arts and crafts, Girl Scouts, Boy Scouts, girls and boys' mentoring programs and supervised sports, basketball and flag football.

$201Kprogram expense
03

Senior Services Our senior program offers a variety of activities for the active senior adult population. Along with our exercise programs, we offer educational workshops/seminars, day trips to areas of interest around and in Western New York and other social activities.

$50Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$573K
Ln 12
Gifts and grantsLn 1h$562K
Other incomeLn 4–11$6K
Fees for servicesLn 2g$5K
Money outPt IX
$635K
Ln 25
Programscol B$593K
Managementcol C$39K
Fundraisingcol D$3K
Owns and owesPt X
$349K
net assets · Ln 32
Cash and savingsLn 1–2$354K
Total assetsLn 16$507K
LiabilitiesLn 26$158K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$562K
Government grantsLn 1e$493K
Noncash giftsLn 1g$49K
Fees for servicesLn 2g$5K
Other incomeLn 4–11$6K
Total revenueLn 12$573K
Assets in detailPt X, end of year
CashLn 1$354K
Cash and savings togetherLn 1–2$354K
Land, buildings, equipmentLn 10c$20K
Other assetsLn 15$10K
Total assetsLn 16$507K
LiabilitiesLn 26$158K
Net assetsLn 32$349K
OperationsPt I, VI
EmployeesI 515
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$239K$354K
Land, buildings, equipmentLn 10c$26K$20K
Total assetsLn 16$401K$507K
LiabilitiesLn 26$14K$158K
Net assetsLn 32$387K$349K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$31K$28K$3K$308
Other salaries and wagesLn 7$108K$97K$10K$1K
Other employee benefitsLn 9$151$135$14$2
Payroll taxesLn 10$12K$11K$1K$124
Accounting feesLn 11c$11K$10K$987$109
Other fees for servicesLn 11g$62K$56K$6K$619
Office expensesLn 13$547$410$137
OccupancyLn 16$35K$28K$7K$103
InterestLn 20$308$231$77
Depreciation, depletion and amortizationLn 22$7K$5K$2K
InsuranceLn 23$15K$12K$3K$58
Other expenses (24a–d)Ln 24$349K$341K$7K$790
All other expensesLn 24e$5K$5K$355$40
Total functional expensesLn 25$635K$593K$39K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $517K$429K$88K$437K 990 PDF
FY2023 Viewing $573K$635K−$62K$349K 990 PDF
FY2022 $664K$443K$221K$387K 990 PDF
FY2021 $373K$286K$86K$166K 990 PDF
FY2020 $231K$161K$70K$66K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $572,924 across 7 lines filed
VIII-1e Government grants$493,245
VIII-1f All other contributions, gifts and grants$68,566
VIII-1g Noncash contributions (included above)$48,600
VIII-1h Total contributions, gifts and grants$561,811
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,073$5,073
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,040$6,040
VIII-12 Total revenueRelated to mission $11,113 · Unrelated business $0 · Excluded from tax $0$572,924
Part IX · Statement of functional expenses $635,163 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $27,693 · Management $2,769 · Fundraising $308$30,770
IX-7 Other salaries and wagesPrograms $96,877 · Management $9,688 · Fundraising $1,076$107,641
IX-9 Other employee benefitsPrograms $135 · Management $14 · Fundraising $2$151
IX-10 Payroll taxesPrograms $11,199 · Management $1,120 · Fundraising $124$12,443
IX-11c Accounting feesPrograms $9,870 · Management $987 · Fundraising $109$10,966
IX-11g Other fees for servicesPrograms $55,695 · Management $5,570 · Fundraising $619$61,884
IX-13 Office expensesPrograms $410 · Management $137$547
IX-16 OccupancyPrograms $27,508 · Management $6,977 · Fundraising $103$34,588
IX-20 InterestPrograms $231 · Management $77$308
IX-22 Depreciation, depletion and amortizationPrograms $5,065 · Management $1,689$6,754
IX-23 InsurancePrograms $12,217 · Management $2,864 · Fundraising $58$15,139
IX-24 Other expenses (24a–d)Programs $340,656 · Management $7,099 · Fundraising $790$348,545
IX-24e All other expensesPrograms $5,032 · Management $355 · Fundraising $40$5,427
IX-25 Total functional expensesPrograms $592,588 · Management $39,346 · Fundraising $3,229$635,163
Part X · Balance sheet $506,503 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $239,343$354,048
X-3 Pledges and grants receivableStart of year $121,557$104,150
X-4 Accounts receivableStart of year $5,030$5,671
X-8 Inventories for sale or useStart of year $4,250$7,290
X-9 Prepaid expenses and deferred chargesStart of year $3,050$4,754
X-10c Land, buildings and equipment, netStart of year $26,154$20,188
X-15 Other assetsStart of year $1,144$10,402
X-16 Total assetsStart of year $400,528$506,503
X-17 Accounts payable and accrued expensesStart of year $6,845$23,810
X-18 Grants payable$118,500
X-25 Other liabilitiesStart of year $6,718$15,467
X-26 Total liabilitiesStart of year $13,563$157,777
X-27 Net assets without donor restrictionsStart of year $325,979$348,726
X-28 Net assets with donor restrictionsStart of year $60,986$0
X-32 Total net assets or fund balancesStart of year $386,965$348,726
X-33 Total liabilities and net assetsStart of year $400,528$506,503
Part XI · Reconciliation of net assets $348,726 net assets at year end
XI-1 Total revenue$572,924
XI-2 Total expenses$635,163
XI-3 Revenue less expenses−$62,239
XI-4 Net assets at start of year$386,965
XI-6 Donated services and use of facilities$24,000
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$348,726

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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