Form 990 for tax year 2022

Filed by CENTER FOR ELDER LAW AND JUSTICE INC.

Totals

Total revenue: $6,841,949
Total expenses: $6,696,726
Contributions and grants received: $5,792,720
Grants paid: $0
Program service revenue: $949,088
Investment income: $32,039
Other revenue: $68,102
Total assets, end of year: $5,147,371
Total liabilities, end of year: $2,185,991
Net assets or fund balances, end of year: $2,961,380
Program services expenses (Part IX): $5,406,824
Management and general expenses: $1,044,500
Fundraising expenses: $245,402
Program service expenses (Part III): $5,406,824

Program services were 80.7% 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

$8,256
1e · Government grants (contributions)

$5,023,975
1f · All other contributions, gifts and grants

$760,489
2a · Program service revenue: POOLED TRUST ACCOUNT

total $380,287 · related or exempt $380,287
2b · Program service revenue: GUARDIANSHIPS

total $375,271 · related or exempt $375,271
2c · Program service revenue: CONTRACT REVENUE

total $146,451 · related or exempt $146,451
2d · Program service revenue: ATTORNEY FEES

total $47,079 · related or exempt $47,079
3 · Investment income

total $32,039 · excluded $32,039
8a · Fundraising events: gross income

$51,582
8b · Fundraising events: direct expenses

$27,844
8c · Net income from fundraising events

total $23,738 · excluded $23,738
11a · Other revenue: MISCELLANEOUS

total $44,364 · excluded $44,364
11e · Other revenue, total

$44,364

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $353,018 · program services $288,587 · management and general $52,269 · fundraising $12,162
7 · Other salaries and wages

total $3,970,146 · program services $3,245,532 · management and general $587,831 · fundraising $136,783
8 · Pension plan contributions

total $204,377 · program services $167,075 · management and general $30,261 · fundraising $7,041
9 · Other employee benefits

total $666,382 · program services $544,757 · management and general $98,666 · fundraising $22,959
10 · Payroll taxes

total $322,372 · program services $263,534 · management and general $47,731 · fundraising $11,107
11b · Fees: legal

total $28,058 · management and general $28,058
11d · Fees: lobbying

total $20,597 · management and general $20,597
11g · Fees: other

total $209,822 · program services $175,785 · management and general $13,037 · fundraising $21,000
12 · Advertising and promotion

total $15,391 · program services $12,620 · management and general $2,309 · fundraising $462
14 · Information technology

total $110,204 · program services $70,623 · management and general $29,044 · fundraising $10,537
16 · Occupancy

total $330,374 · program services $270,907 · management and general $49,556 · fundraising $9,911
17 · Travel

total $48,208 · program services $39,531 · management and general $7,231 · fundraising $1,446
19 · Conferences, conventions and meetings

total $47,277 · program services $24,062 · management and general $22,335 · fundraising $880
20 · Interest

total $107 · program services $88 · management and general $16 · fundraising $3
22 · Depreciation, depletion and amortization

total $30,268 · program services $24,820 · management and general $4,540 · fundraising $908
23 · Insurance

total $42,772 · program services $35,073 · management and general $6,416 · fundraising $1,283
24a · Other expenses: DUES AND SUBSCRIPTION

total $89,933 · program services $73,745 · management and general $13,490 · fundraising $2,698
24b · Other expenses: TELEPHONE

total $69,800 · program services $57,236 · management and general $10,470 · fundraising $2,094
24c · Other expenses: SUPPLIES

total $47,973 · program services $39,338 · management and general $7,196 · fundraising $1,439
24d · Other expenses: EQUIPMENT LEASES

total $22,340 · program services $18,319 · management and general $3,351 · fundraising $670
24e · All other expenses

total $67,307 · program services $55,192 · management and general $10,096 · fundraising $2,019

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $408,534 · end of year $842,877
4 · Accounts receivable

beginning of year $1,863,502 · end of year $1,634,007
9 · Prepaid expenses and deferred charges

beginning of year $88,944 · end of year $108,300
10a · Land, buildings and equipment: cost or other basis

$215,324
10b · Land, buildings and equipment: accumulated depreciation

$170,772
10c · Land, buildings and equipment, net

beginning of year $74,820 · end of year $44,552
11 · Investments: publicly traded securities

beginning of year $1,234,928 · end of year $1,123,187
15 · Other assets

beginning of year $1,084 · end of year $1,394,448
17 · Accounts payable and accrued expenses

beginning of year $576,045 · end of year $641,568
19 · Deferred revenue

beginning of year $178,518 · end of year $5,250
21 · Escrow or custodial account liability

beginning of year $1,084 · end of year $4,087
25 · Other liabilities

beginning of year $109,948 · end of year $1,535,086
27 · Net assets without donor restrictions

beginning of year $2,730,217 · end of year $2,652,352
28 · Net assets with donor restrictions

beginning of year $76,000 · end of year $309,028

Mission and programs · 2022

Mission

TO IMPROVE THE QUALITY OF LIFE FOR ELDERLY, DISABLED AND LOW-INCOME PERSONS IN THE WESTERN NEW YORK AREA THROUGH THE PROVISION OF FREE CIVIL LEGAL SERVICES. THE PRIMARY GOAL IS TO USE THE LEGAL SYSTEM TO ASSURE THAT CLIENTS MAY LIVE INDEPENDENTLY AND WITH DIGNITY.

Activities or mission (Part I)

CELJ ADVOCATES FOR OLDER ADULTS, DISABLED PERSONS AND LOW INCOME INDIVIDUALS IN WESTERN NEW YORK. SINCE 1978, CELJ HAS SERVED CLIENTS THROUGH DIRECT SERVICES, LEGAL WORKSHOPS AND CLINICS, PRO BONO ACTIVITIES AND COMMUNITY EDUCATION EVENTS. THE AGENCY IS DIVIDED INTO TWO DEPARTMENTS: CIVIL LEGAL SERVICES AND GUARDIAN AND TRUSTEE SERVICES. IN 2022, WE HAD 7,136 TOTAL CASES OPEN AT ANY TIME, SERVING 12,640 PEOPLE (USING TOTAL HOUSEHOLD SIZE). WE HOSTED 243 OUTREACHES WITH 10,638 ATTENDEES. OUR SERVICES SAVED TAXPAYERS ACROSS NEW YORK STATE AN ESTIMATED $2,296,080AND WE HELPED OUR CLIENTS RECOVER OR SAVE AN ESTIMATED $10,627,444.

Expenses $5,406,824 · Revenue $949,088

As filed on the 2022 return.

Listed in Part VII

Alan J BozerALAN J BOZER

BOARD MEMBER

Total calculated

$0

Hours/week

1
Ann MonroeANN MONROE

SECRETARY

Total calculated

$0

Hours/week

2
Anne JoyntANNE JOYNT

BOARD MEMBER

Total calculated

$0

Hours/week

1
Christopher M Marks JD MBACHRISTOPHER M MARKS JD MBA

BOARD MEMBER

Total calculated

$0

Hours/week

1
Douglas J Curella EsqDOUGLAS J CURELLA ESQ

BOARD MEMBER

Total calculated

$0

Hours/week

1
Edward Robinson EsqEDWARD ROBINSON ESQ

VICE PRESIDENT

Total calculated

$0

Hours/week

2
Fidele MenavanzaFIDELE MENAVANZA

BOARD MEMBER

Total calculated

$0

Hours/week

1
Heather Giambra EsqHEATHER GIAMBRA ESQ

BOARD MEMBER

Total calculated

$0

Hours/week

1
Holly Hejmowski CPAHOLLY HEJMOWSKI CPA

TREASURER

Total calculated

$0

Hours/week

2
Holly P TuckerHOLLY P TUCKER

BOARD MEMBER

Total calculated

$0

Hours/week

1
Hon Rosalie BaileyHON ROSALIE BAILEY

BOARD MEMBER

Total calculated

$0

Hours/week

1
James SchweglerJAMES SCHWEGLER

BOARD MEMBER

Total calculated

$0

Hours/week

1
Jamie Smith EsqJAMIE SMITH ESQ

BOARD MEMBER

Total calculated

$0

Hours/week

1
Judge John F O'DonnellJUDGE JOHN F O'DONNELL

BOARD MEMBER

Total calculated

$0

Hours/week

1
Leslie FoxLESLIE FOX

BOARD MEMBER

Total calculated

$0

Hours/week

1
Paul J Vallone EsqPAUL J VALLONE ESQ

BOARD MEMBER

Total calculated

$0

Hours/week

1
Robert Weissflach EsqROBERT WEISSFLACH ESQ

BOARD MEMBER

Total calculated

$0

Hours/week

1
Ryan D Ledebur EsqRYAN D LEDEBUR ESQ

VICE PRESIDENT

Total calculated

$0

Hours/week

2
Sarah GalvanSARAH GALVAN

VICE PRESIDENT

Total calculated

$0

Hours/week

2
Steven Bengart EsqSTEVEN BENGART ESQ

PRESIDENT

Total calculated

$0

Hours/week

2
Timothy M O'Mara EsqTIMOTHY M O'MARA ESQ

BOARD MEMBER

Total calculated

$0

Hours/week

1
Karen NicolsonKAREN NICOLSON

CEO/EXECUTIVE DIRECTOR

Total calculated

$289,147

From this org

$237,438

From related orgs

$0

Other

$51,709

Hours/week

40

Schedule J breakdown matched by us

Base

$237,438

Bonus

$0

Other

$0

Deferred

$47,007

Nontaxable benefits

$4,702

Filer's total

$289,147
Tamar RothausTAMAR ROTHAUS

CFO

Total calculated

$117,528

From this org

$115,580

From related orgs

$0

Other

$1,948

Hours/week

40
David ShapiroDAVID SHAPIRO

SENIOR ATTORNEY

Total calculated

$132,311

From this org

$110,316

From related orgs

$0

Other

$21,995

Hours/week

40
Helen Ferraro-ZafframHELEN FERRARO-ZAFFRAM

MANAGING ATTORNEY

Total calculated

$160,381

From this org

$152,684

From related orgs

$0

Other

$7,697

Hours/week

40

Schedule J breakdown matched by us

Base

$152,684

Bonus

$0

Other

$0

Deferred

$7,697

Nontaxable benefits

$0

Filer's total

$160,381

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

3 · Independent compensation consultant
3 · Approval by the board or compensation committee
4b · Supplemental nonqualified retirement plan

Answered no

4a · Severance or change-of-control payment
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)

PART I, LINE 3: THE ORGANIZATION USES AN INDEPENDENT COMPENSATION CONSULTANT EVERY FEW YEARS. THE BOARD OF DIRECTORS WILL APPROVE THE EXECUTIVE DIRECTOR SALARY.
PART I, LINE 4B: KAREN NICOLSON, EXECUTIVE DIRECTOR, PARTICIPATED IN A NON-QUALIFIED RETIREMENT PLAN.

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

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2022
Filed: 3 August 2023
IRS schema version: 2022v5.0
Source object: 202322169349300712

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.