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Nonprofiteer
← THE VISCARDI CENTER INC

Form 990 for tax year 2023

Filed by THE VISCARDI CENTER INC.

Totals

Total revenue
$4,795,651
Total expenses
$5,726,888
Contributions and grants received
$1,769,586
Grants paid
$1,264,915
Program service revenue
$541,215
Investment income
$1,745,658
Other revenue
$739,192
Total assets, end of year
$35,390,499
Total liabilities, end of year
$3,999,503
Net assets or fund balances, end of year
$31,390,996
Program services expenses (Part IX)
$2,870,120
Management and general expenses
$1,271,969
Fundraising expenses
$1,584,799
Program service expenses (Part III)
$2,870,120

Program services were 50.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $505,151

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $12,750

  • 1f · All other contributions, gifts and grants

    $1,251,685

  • 1g · Noncash contributions included above

    $46,247

  • 2a · Program service revenue: Educational Services

    total $271,985 · related or exempt $271,985 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Digital Accessibility Services

    total $269,230 · related or exempt $269,230 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $560,136 · related or exempt $0 · unrelated business $0 · excluded $560,136

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $11,607,266 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $10,421,744 · other assets $0

  • 7c · Gain or loss

    securities $1,185,522 · other assets $0

  • 7d · Net gain or loss

    total $1,185,522 · related or exempt $0 · unrelated business $0 · excluded $1,185,522

  • 8a · Fundraising events: gross income

    $125,475

  • 8a · Fundraising events: contributions included on line 1c

    $505,151

  • 8b · Fundraising events: direct expenses

    $165,692

  • 8c · Net income from fundraising events

    total -$40,217 · unrelated business $0 · excluded -$40,217

  • 11a · Other revenue: Change in Value of Split Interest Agreement

    total -$48,407 · related or exempt -$48,407 · unrelated business $0 · excluded $0

  • 11b · Other revenue: Student and Employee Cafeteria Sales

    total $324,802 · related or exempt $324,802 · unrelated business $0 · excluded $0

  • 11c · Other revenue: ABLE Newspaper

    total $57,448 · related or exempt $57,448 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $445,566 · related or exempt $445,566 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $779,409

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,264,915 · program services $1,264,915

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $249,088 · program services $22,176 · management and general $226,912 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $1,412,340 · program services $561,437 · management and general $182,310 · fundraising $668,593

  • 8 · Pension plan contributions

    total $72,940 · program services $24,270 · management and general $17,011 · fundraising $31,659

  • 9 · Other employee benefits

    total $176,301 · program services $56,997 · management and general $37,786 · fundraising $81,518

  • 10 · Payroll taxes

    total $129,553 · program services $48,210 · management and general $27,035 · fundraising $54,308

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $71,332 · program services $64,467 · management and general $4,868 · fundraising $1,997

  • 11c · Fees: accounting

    total $54,918 · program services $49,633 · management and general $3,748 · fundraising $1,537

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $191,764 · fundraising $191,764

  • 11f · Fees: investment management

    total $63,401 · program services $0 · management and general $63,401 · fundraising $0

  • 11g · Fees: other

    total $446,666 · program services $302,010 · management and general $30,406 · fundraising $114,250

  • 12 · Advertising and promotion

    total $9,843 · program services $6,387 · management and general $282 · fundraising $3,174

  • 13 · Office expenses

    total $357,888 · program services $152,100 · management and general $10,325 · fundraising $195,463

  • 14 · Information technology

    total $133,160 · program services $44,975 · management and general $13,515 · fundraising $74,670

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $226,739 · program services $153,402 · management and general $57,114 · fundraising $16,223

  • 17 · Travel

    total $39,738 · program services $17,640 · management and general $13,158 · fundraising $8,940

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $70,605 · program services $30,815 · management and general $30,571 · fundraising $9,219

  • 20 · Interest

    total $170,229 · program services $6,288 · management and general $163,030 · fundraising $911

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $466,143 · program services $50,470 · management and general $337,549 · fundraising $78,124

  • 23 · Insurance

    total $46,636 · program services $4,574 · management and general $33,141 · fundraising $8,921

  • 24a · Other expenses: Asset retirement obligation expense

    total $1,522 · program services $131 · management and general $1,071 · fundraising $320

  • 24b · Other expenses: Public relations

    total $27,325 · program services $8,061 · management and general $3,400 · fundraising $15,864

  • 24c · Other expenses: Bad debt expense

    total $25,125 · program services $1,162 · management and general $0 · fundraising $23,963

  • 24d · Other expenses: Other supplies and expenses

    total $18,717 · program services $0 · management and general $15,336 · fundraising $3,381

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $329,474 · end of year $91,413

  • 2 · Savings and temporary cash investments

    beginning of year $692,960 · end of year $712,153

  • 3 · Pledges and grants receivable

    beginning of year $2,354,693 · end of year $1,884,176

  • 4 · Accounts receivable

    beginning of year $167,051 · end of year $171,961

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $850 · end of year $912

  • 9 · Prepaid expenses and deferred charges

    beginning of year $103,005 · end of year $72,880

  • 10a · Land, buildings and equipment: cost or other basis

    $32,647,039

  • 10b · Land, buildings and equipment: accumulated depreciation

    $27,896,198

  • 10c · Land, buildings and equipment, net

    beginning of year $5,003,655 · end of year $4,750,841

  • 11 · Investments: publicly traded securities

    beginning of year $26,859,707 · end of year $26,081,719

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $1,438,347 · end of year $1,624,444

  • 17 · Accounts payable and accrued expenses

    beginning of year $701,083 · end of year $896,540

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $9,034 · end of year $3,287

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $2,480,000 · end of year $950,000

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $2,355,715 · end of year $2,149,676

  • 27 · Net assets without donor restrictions

    beginning of year $17,898,765 · end of year $17,393,077

  • 28 · Net assets with donor restrictions

    beginning of year $13,505,145 · end of year $13,997,919

Mission and programs · 2023

Mission

Empowering people with disabilities to be active, independent and self-sufficient participants in our society. Through education, training, research, leadership and example, we seek to provide the highest quality services and to influence national attitudes, policies and legislation in ways that will lead to the greatest benefit for the people we serve.

Activities or mission (Part I)

Empowering people with disabilities to be active, independent, and self-sufficient participants in our society. Through education, training, leadership & example we seek to provide the highest quality services and to influence national attitudes, policies and legislation for the benefit of the people we serve.

  • The Research, Innovation and Expansion programs promote the development of innovative ways to better serve and empower individuals with disabilities through the funding of new technologies and programs. One such initiative is Digital Accessibility Services (DAS). DAS helps businesses and organizations meet evolving industry standards and ensures that customers, students and employees with disabilities get the most out of digital media ensuring section 508 and ADA compliance. A second initiative is the Disability Entrepreneurship Institute which is an extraordinary resource that educates and transforms innovative self-starters to achieve self-employment success.

    Expenses $1,128,388 · Revenue $269,230

  • Grants and other assistance to the Center's subsidary, Abilities, Inc., and Henry Viscardi School totaling $1,264,915 were disbursed to further their exempt purposes to educate, train and facilitate employment for those individuals with disabilities.

    Expenses $1,264,915

  • The remaining program expenses primarily represent allocated depreciation on fixed assets and the costs of operating the cafeteria for the students of the Henry Viscardi School, consumers of Abilities, Inc. and employees of those organizations. The Henry Viscardi School and Abilities, Inc., both 501(c)3 organizations, occupy the same premises as The Viscardi Center. The Henry Viscardi School is run by a Board of Trustees independent of The Viscardi Center. Abilities, Inc. is a subsidiary of the Center.

    Expenses $476,817

As filed on the 2023 return.

Listed in Part VII

  • Dr Christopher Rosa

    President/CEO

    Total calculated
    $462,370
    From this org
    $430,941
    From related orgs
    $0
    Other
    $31,429
    Hours/week
    3.5 + 34 related

    Schedule J breakdown matched by us

    Base
    $358,841
    Bonus
    $72,100
    Other
    $0
    Deferred
    $12,815
    Nontaxable benefits
    $18,614
    Filer's total
    $462,370

  • Sheryl P Buchel

    Executive Vice President/CFO

    Total calculated
    $351,973
    From this org
    $306,941
    From related orgs
    $0
    Other
    $45,032
    Hours/week
    7 + 30.5 related

    Schedule J breakdown matched by us

    Base
    $278,383
    Bonus
    $28,558
    Other
    $0
    Deferred
    $22,819
    Nontaxable benefits
    $22,213
    Filer's total
    $351,973

  • Michael Caprara

    Chief Information Officer

    Total calculated
    $237,726
    From this org
    $191,439
    From related orgs
    $0
    Other
    $46,287
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $183,788
    Bonus
    $7,651
    Other
    $0
    Deferred
    $11,583
    Nontaxable benefits
    $34,704
    Filer's total
    $237,726

  • Michael Gambeski

    SVP of Finance and Controller

    Total calculated
    $222,744
    From this org
    $174,287
    From related orgs
    $0
    Other
    $48,457
    Hours/week
    8.5 + 29 related

    Schedule J breakdown matched by us

    Base
    $167,184
    Bonus
    $7,103
    Other
    $0
    Deferred
    $10,753
    Nontaxable benefits
    $37,704
    Filer's total
    $222,744

  • Theofilos Vazanellis

    VP of Facilities and Construction

    Total calculated
    $221,417
    From this org
    $176,094
    From related orgs
    $0
    Other
    $45,323
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $168,292
    Bonus
    $0
    Other
    $7,802
    Deferred
    $8,028
    Nontaxable benefits
    $37,295
    Filer's total
    $221,417

  • Jennifer Neft

    SVP, Human Resources and Administration

    Total calculated
    $213,010
    From this org
    $175,299
    From related orgs
    $0
    Other
    $37,711
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $168,435
    Bonus
    $6,864
    Other
    $0
    Deferred
    $15,196
    Nontaxable benefits
    $22,515
    Filer's total
    $213,010

  • Lauren Marzo

    Chief Development Officer

    Total calculated
    $212,605
    From this org
    $198,069
    From related orgs
    $0
    Other
    $14,536
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $190,481
    Bonus
    $7,588
    Other
    $0
    Deferred
    $11,486
    Nontaxable benefits
    $3,050
    Filer's total
    $212,605

  • Kim Brussell

    SVP, Public Affairs and Marketing

    Total calculated
    $184,095
    From this org
    $168,622
    From related orgs
    $0
    Other
    $15,473
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $162,222
    Bonus
    $6,400
    Other
    $0
    Deferred
    $14,723
    Nontaxable benefits
    $750
    Filer's total
    $184,095

  • Russ Cusick

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Candida Cucharo

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Catherine Castagna

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Beth Daly

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Roy Danis

    Chairman of the Board

    Total calculated
    $0
    Hours/week
    1

  • Anthony Esernio

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Iris J Katz

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Ken Kunken Esq

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Mark Laffey

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Steven Markowitz

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Gerard O'Connor

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Ralph F Palleschi

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • The Honorable Robert E Pipia

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Joseph N Savasta

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Phil Blum

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jay Goldberg

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Michael Castillo

    Board Member

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Personal services (maid, chauffeur, chef)
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a
The Viscardi Center, Inc. employs a personal aide for Dr. Christopher Rosa to address his accessibility needs. The benefit of the personal aide's services is treated as non-taxable.
Schedule J, Part II
Column B Other reportable compensation for Theo Vazanellis represents the taxed portion (personal use) of the annual lease value of a vehicle he otherwise utilizes for transporting building maintenance materials to the facility and cafeteria supplies. He also utilizes the vehicle to check on the facility during weekends, off-hours and snow storms.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
7 May 2025
IRS schema version
2023v6.0
Source object
202541279349302439

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