Northwest Buffalo Community Dev FY2023 filing

Tax-deductible

Buffalo, NY501(c)(3)Human ServicesEIN 16-1060168

Provide well-care services to area residents.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
$287K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
5 of 5
filings with a surplus
Average surplus $158K a year · 6% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$287K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $125K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$103K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.2M
+14% vs prior year
Spent
$2.9M
To programs
98%
Net assets
$2.1M
By yearFY2020–FY2024
Revenue
$3.2M
FY2023▲ +14%
Revenue by fiscal year
FY2020$2.7M
FY2021$2.5M
FY2022$2.8M
FY2023$3.2M
FY2024$3.1M
Expenses
$2.9M
FY2023▲ +6%
Expenses by fiscal year
FY2020$2.5M
FY2021$2.4M
FY2022$2.7M
FY2023$2.9M
FY2024$3.1M
Net assets
$2.1M
FY2023▲ +22%
Net assets by fiscal year
FY2020$1.4M
FY2021$1.6M
FY2022$1.7M
FY2023$2.1M
FY2024$2.2M

From the FY2023 Form 990 · figures checked against the IRS filing · 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. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1982.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $2.8M Management & general 2% · $54K Fundraising 0% · $1K

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

Who runs it and what they're paid

18 people listed on the 990; $287K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$162,658Pt VII · Sec A
Program Director
$90,410Pt VII · Sec A
Director of Finance & Admi
$34,224Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Lawrence T Pernick JR’s $138K as Executive Director is at the 66th percentile of top reported officer pay among 3868 $1–10M human services 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Lawrence T Pernick JR$138,350$162,658$136,400$124,800$134,480
Sean McCrossan$92,910$90,410$94,410$85,010$93,908
Patricia M Kowalewski$37,667$34,224$34,530$40,732$85,248

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.

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers healthcare services to local residents.

Provided by the organization

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3 program services account for $2.0M of program spending, described in the organization's own filed words · FY2023.
01

Youth Services

Educational tutoring for students in grades 3-12 and pre-school children ages 3-5 years; boxing programs for young adults; recreational activities provided with supervision are available on a daily basis.

$1.6Mprogram expense
02

Senior Services

Senior citizen center provides a variety of services to keep seniors active and involved. Meals are provided to those 60 years of age and older. Outreach is provided for those who are homebound, ill, or unable to leave their homes. Recreational and educational programs, as well as a transportation program, are also available to seniors.

$270Kprogram expense
03

Crime Victims Assistance

To provide support services for victims ofcrime.

$186Kprogram expense

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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 2 funders$125K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$3.2M
Ln 12
Gifts and grantsLn 1h$2.7M
Fees for servicesLn 2g$474K
Investment incomeLn 3$20K
Money outPt IX
$2.9M
Ln 25
Programscol B$2.8M
Managementcol C$54K
Fundraisingcol D$1K
Owns and owesPt X
$2.1M
net assets · Ln 32
Cash and savingsLn 1–2$833K
Total assetsLn 16$2.2M
LiabilitiesLn 26$103K
PeoplePt VI, VII
18
listed · VII A
PaidVII A3
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.7M
Government grantsLn 1e$2.6M
Fees for servicesLn 2g$474K
Investment incomeLn 3$20K
Other incomeLn 4–11$2K
Total revenueLn 12$3.2M
Assets in detailPt X, end of year
CashLn 1$424K
SavingsLn 2$409K
Cash and savings togetherLn 1–2$833K
InvestmentsLn 11–13$240K
Land, buildings, equipmentLn 10c$585K
Total assetsLn 16$2.2M
LiabilitiesLn 26$103K
Net assetsLn 32$2.1M
OperationsPt I, VI
EmployeesI 5269
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$1.3M$833K
InvestmentsLn 11–13$240K
Land, buildings, equipmentLn 10c$110K$585K
Total assetsLn 16$1.9M$2.2M
LiabilitiesLn 26$255K$103K
Net assetsLn 32$1.7M$2.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$287K$282K$5K
Other salaries and wagesLn 7$1.4M$1.4M$25K
Pension plan contributionsLn 8$28K$27K$550
Other employee benefitsLn 9$114K$112K$2K
Payroll taxesLn 10$136K$134K$3K
Legal feesLn 11b$3K$2K$298
Other fees for servicesLn 11g$13K$11K$2K
OccupancyLn 16$81K$77K$4K
TravelLn 17$24K$24K$100
Depreciation, depletion and amortizationLn 22$35K$34K$616
InsuranceLn 23$51K$46K$4K
Other expenses (24a–d)Ln 24$694K$687K$7K
All other expensesLn 24e$6K$5K$98$1K
Total functional expensesLn 25$2.9M$2.8M$54K$1K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.1M$3.1M$17K$2.2M 990 PDF
FY2023 Viewing $3.2M$2.9M$367K$2.1M 990 PDF
FY2022 $2.8M$2.7M$120K$1.7M 990 PDF
FY2021 $2.5M$2.4M$133K$1.6M 990 PDF
FY2020 $2.7M$2.5M$154K$1.4M 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 $3,227,157 across 8 lines filed
VIII-1a Federated campaigns$95,730
VIII-1e Government grants$2,611,214
VIII-1f All other contributions, gifts and grants$24,846
VIII-1h Total contributions, gifts and grants$2,731,790
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $473,705$473,705
VIII-3 Investment incomeExcluded from tax $20,017$20,017
VIII-8 Net income from fundraising eventsExcluded from tax $1,645$1,645
VIII-12 Total revenueRelated to mission $473,705 · Unrelated business $0 · Excluded from tax $21,662$3,227,157
Part IX · Statement of functional expenses $2,860,291 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $282,168 · Management $5,124$287,292
IX-7 Other salaries and wagesPrograms $1,363,120 · Management $24,754$1,387,874
IX-8 Pension plan contributionsPrograms $27,345 · Management $550$27,895
IX-9 Other employee benefitsPrograms $112,035 · Management $2,253$114,288
IX-10 Payroll taxesPrograms $133,575 · Management $2,687$136,262
IX-11b Legal feesPrograms $2,227 · Management $298$2,525
IX-11g Other fees for servicesPrograms $11,464 · Management $1,536$13,000
IX-16 OccupancyPrograms $76,926 · Management $4,223$81,149
IX-17 TravelPrograms $23,916 · Management $100$24,016
IX-22 Depreciation, depletion and amortizationPrograms $33,961 · Management $616$34,577
IX-23 InsurancePrograms $46,268 · Management $4,291$50,559
IX-24 Other expenses (24a–d)Programs $687,170 · Management $7,237$694,407
IX-24e All other expensesPrograms $4,978 · Management $98 · Fundraising $1,371$6,447
IX-25 Total functional expensesPrograms $2,805,153 · Management $53,767 · Fundraising $1,371$2,860,291
Part X · Balance sheet $2,160,015 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $663,544$423,649
X-2 Savings and temporary cash investmentsStart of year $630,492$409,271
X-3 Pledges and grants receivableStart of year $534,510$477,888
X-9 Prepaid expenses and deferred chargesStart of year $7,155$24,581
X-10c Land, buildings and equipment, netStart of year $110,047$584,577
X-11 Publicly traded securities$240,049
X-16 Total assetsStart of year $1,945,748$2,160,015
X-17 Accounts payable and accrued expensesStart of year $80,357$102,758
X-26 Total liabilitiesStart of year $255,357$102,758
X-27 Net assets without donor restrictionsStart of year $1,690,391$2,057,257
X-32 Total net assets or fund balancesStart of year $1,690,391$2,057,257
X-33 Total liabilities and net assetsStart of year $1,945,748$2,160,015
Part XI · Reconciliation of net assets $2,057,257 net assets at year end
XI-1 Total revenue$3,227,157
XI-2 Total expenses$2,860,291
XI-3 Revenue less expenses$366,866
XI-4 Net assets at start of year$1,690,391
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,057,257

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

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