To support and advocate for health care, research, education, and therapeutic recreation for children with special needs.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 45 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $168K a year · 19% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$165K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Plus $19.1M in investments, Pt X · Ln 11–13
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $34K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$433K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$910K
-17% vs prior year
Spent
$1.4M
To programs
86%
Net assets
$18.9M
By yearFY2020–FY2025
Revenue
$910K
FY2025▼ -17%
Tap a bar for its year
Revenue by fiscal year
FY2020$359K
FY2021$1.4M
FY2022$1.0M
FY2023$653K
FY2024$1.1M
FY2025$910K
Expenses
$1.4M
FY2025▲ +45%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.0M
FY2021$693K
FY2022$1.4M
FY2023$910K
FY2024$985K
FY2025$1.4M
Net assets
$18.9M
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$16.4M
FY2021$19.6M
FY2022$15.7M
FY2023$16.3M
FY2024$18.2M
FY2025$18.9M

From the FY2025 Form 990 (year ending August 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1958.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $1.2M Management & general 13% · $190K Fundraising 1% · $16K

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

13 people listed on the 990; $165K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$165,381Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Catherine a Gura’s $165K as President is at the 96th percentile of top reported officer pay among 1979 $100K–1M health care 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Catherine a Gura$165,381$162,574$157,343$141,421$147,862$141,705

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 The Childrens Guild Foundation INC 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

Supports children with special needs through healthcare, research, education, and recreation.

Questions for The Childrens Guild Foundation INC

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Provided by the organization

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1 program · $1.2M · in their own filed words · FY2024
01

The Children's Guild Foundaton seeks to effect change, provide opportunities and promote inclusion & diversity for children with special needs and their families. The Foundation conducts this work by advocating on behalf and funding 501(c)(3) organizations within the 8 counties of Western New York that provide programs and services for…

$1.2Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Grants paid · 91 grants · $4.8M · 2019–2024
The Rural Outreach Center INCNY · FY2024$255,000
SasiNY · FY2024$125,000
Chautauqua InstitutionNY · FY2024$100,000
SabahNY · FY2024$95,210
Cradle BeachNY · FY2024$31,000
The Summit Center INCNY · FY2024$25,000
Rock Autism INCNY · FY2024$20,000
Insightful Strides INCNY · FY2024$15,000
Ellicottville PlaygroundNY · FY2024$15,000
Burchfield-Penney Art CenterNY · FY2024$11,800
Centaur Stride INCNY · FY2024$11,645
See all 91 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$910K
Ln 12
Investment incomeLn 3$827K
Gifts and grantsLn 1h$83K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.2M
Managementcol C$190K
Fundraisingcol D$16K
Owns and owesPt X
$18.9M
net assets · Ln 32
Cash and savingsLn 1–2$174K
Total assetsLn 16$19.4M
LiabilitiesLn 26$433K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$83K
Investment incomeLn 3$827K
Gains on assetsLn 7$389K
Total revenueLn 12$910K
Assets in detailPt X, end of year
CashLn 1$174K
Cash and savings togetherLn 1–2$174K
InvestmentsLn 11–13$19.1M
Land, buildings, equipmentLn 10c$9K
Other assetsLn 15$60K
Total assetsLn 16$19.4M
LiabilitiesLn 26$433K
Net assetsLn 32$18.9M
OperationsPt I, VI
EmployeesI 52
VolunteersI 645
Fiscal year endsHeaderAugust
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 FY25End FY25
Cash and savingsLn 1–2$96K$174K
InvestmentsLn 11–13$18.3M$19.1M
Land, buildings, equipmentLn 10c$3K$9K
Total assetsLn 16$18.5M$19.4M
LiabilitiesLn 26$254K$433K
Net assetsLn 32$18.2M$18.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$937K$937K
Pay of current officers, directors and key staffLn 5$178K$160K$9K$9K
Other salaries and wagesLn 7$71K$7K$64K
Pension plan contributionsLn 8$22K$17K$6K
Other employee benefitsLn 9$10K$5K$4K$1K
Payroll taxesLn 10$19K$13K$6K$678
Accounting feesLn 11c$23K$23K
Investment management feesLn 11f$61K$61K
Other fees for servicesLn 11g$15K$10K$5K
Office expensesLn 13$3K$3K
OccupancyLn 16$19K$17K$2K
Conferences, conventions and meetingsLn 19$25K$25K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$35K$34K$1K
Total functional expensesLn 25$1.4M$1.2M$190K$16K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $910K$1.4M−$516K$18.9M 990 PDF
FY2024 $1.1M$985K$109K$18.2M 990 PDF
FY2023 $653K$910K−$258K$16.3M 990 PDF
FY2022 $1.0M$1.4M−$355K$15.7M 990 PDF
FY2021 $1.4M$693K$673K$19.6M 990 PDF
FY2020 $359K$1.0M−$659K$16.4M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $910,142 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $57,839$83,404
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,035,648$826,738
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,093,487$910,142
I-13 Grants and similar amounts paidPrior year $548,016$937,433
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $246,883$300,973
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $189,725$187,368
I-18 Total expensesPrior year $984,624$1,425,774
I-19 Revenue less expensesPrior year $108,863−$515,632
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $910,142 across 5 lines filed
VIII-1f All other contributions, gifts and grants$83,404
VIII-1h Total contributions, gifts and grants$83,404
VIII-3 Investment incomeExcluded from tax $437,888$437,888
VIII-7 Net gain or loss on sales of assetsExcluded from tax $388,850$388,850
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $826,738$910,142
Part IX · Statement of functional expenses $1,425,774 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $937,433$937,433
IX-5 Pay of current officers, directors and key staffPrograms $160,372 · Management $8,910 · Fundraising $8,910$178,192
IX-7 Other salaries and wagesPrograms $7,112 · Management $64,005$71,117
IX-8 Pension plan contributionsPrograms $16,748 · Management $5,514$22,262
IX-9 Other employee benefitsPrograms $5,209 · Management $4,045 · Fundraising $1,168$10,422
IX-10 Payroll taxesPrograms $12,751 · Management $5,551 · Fundraising $678$18,980
IX-11c Accounting feesManagement $22,715$22,715
IX-11f Investment management feesManagement $61,380$61,380
IX-11g Other fees for servicesManagement $9,771 · Fundraising $5,192$14,963
IX-13 Office expensesPrograms $2,693$2,693
IX-16 OccupancyPrograms $17,276 · Management $1,920$19,196
IX-19 Conferences, conventions and meetingsPrograms $25,304$25,304
IX-22 Depreciation, depletion and amortizationPrograms $1,357$1,357
IX-23 InsuranceManagement $4,670$4,670
IX-24 Other expenses (24a–d)Programs $34,032 · Management $1,058$35,090
IX-25 Total functional expensesPrograms $1,220,287 · Management $189,539 · Fundraising $15,948$1,425,774
Part X · Balance sheet $19,377,286 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $95,791$173,980
X-3 Pledges and grants receivable$1,750
X-4 Accounts receivableStart of year $18,860$21,461
X-9 Prepaid expenses and deferred chargesStart of year $3,337$4,963
X-10c Land, buildings and equipment, netStart of year $2,529$9,141
X-11 Publicly traded securitiesStart of year $18,279,741$19,106,207
X-15 Other assetsStart of year $72,099$59,784
X-16 Total assetsStart of year $18,472,357$19,377,286
X-17 Accounts payable and accrued expensesStart of year $65,908$92,760
X-18 Grants payableStart of year $116,000$260,000
X-25 Other liabilitiesStart of year $72,099$79,784
X-26 Total liabilitiesStart of year $254,007$432,544
X-27 Net assets without donor restrictionsStart of year $18,136,709$18,863,101
X-28 Net assets with donor restrictionsStart of year $81,641$81,641
X-32 Total net assets or fund balancesStart of year $18,218,350$18,944,742
X-33 Total liabilities and net assetsStart of year $18,472,357$19,377,286
Part XI · Reconciliation of net assets $18,944,742 net assets at year end
XI-1 Total revenue$910,142
XI-2 Total expenses$1,425,774
XI-3 Revenue less expenses−$515,632
XI-4 Net assets at start of year$18,218,350
XI-5 Net unrealized gains (losses) on investments$1,242,024
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$18,944,742

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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