Form 990 for tax year 2024

Filed by VIA VISUALLY IMPAIRED ADVANCEMENT.

Totals

Total revenue: $15,240,132
Total expenses: $12,874,431
Contributions and grants received: $1,985,077
Grants paid: $0
Program service revenue: $11,854,061
Investment income: $1,236,241
Other revenue: $164,753
Total assets, end of year: $21,872,771
Total liabilities, end of year: $2,270,253
Net assets or fund balances, end of year: $19,602,518
Program services expenses (Part IX): $11,934,217
Management and general expenses: $574,225
Fundraising expenses: $365,989
Program service expenses (Part III): $11,934,217

Program services were 92.7% 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.

1c · Fundraising events

$90,846
1f · All other contributions, gifts and grants

$1,894,231
2a · Program service revenue: SALES TO THE PUBLIC

total $5,989,115 · related or exempt $5,989,115
2b · Program service revenue: CONTRACT AND FEE FOR SERVICE INCO

total $4,784,622 · related or exempt $4,784,622
2c · Program service revenue: RENTAL AND LEASING

total $1,060,044 · related or exempt $1,060,044
2d · Program service revenue: MANAGEMENT FEE INCOME

total $20,280 · related or exempt $20,280
3 · Investment income

total $428,380 · excluded $428,380
7a · Gross sales of assets other than inventory

securities $2,575,001
7b · Less cost or other basis and sales expenses

securities $1,757,557 · other assets $9,583
7c · Gain or loss

securities $817,444 · other assets -$9,583
7d · Net gain or loss

total $807,861 · excluded $807,861
8a · Fundraising events: gross income

$35,227
8a · Fundraising events: contributions included on line 1c

$90,846
8b · Fundraising events: direct expenses

$16,548
8c · Net income from fundraising events

total $18,679 · excluded $18,679
11a · Other revenue: RECOVERY OF CREDIT LOSSES

total $87,110 · excluded $87,110
11b · Other revenue: OTHER INCOME

total $58,964 · excluded $58,964
11e · Other revenue, total

$146,074

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $601,227 · program services $437,814 · management and general $141,840 · fundraising $21,573
7 · Other salaries and wages

total $4,351,901 · program services $3,375,214 · management and general $731,129 · fundraising $245,558
9 · Other employee benefits

total $404,196 · program services $315,896 · management and general $69,167 · fundraising $19,133
10 · Payroll taxes

total $291,944 · program services $226,838 · management and general $50,975 · fundraising $14,131
11b · Fees: legal

total $3,018 · program services $854 · management and general $2,138 · fundraising $26
11c · Fees: accounting

total $37,664 · program services $10,659 · management and general $26,675 · fundraising $330
11f · Fees: investment management

total $46,464 · management and general $46,464
12 · Advertising and promotion

total $150 · fundraising $150
13 · Office expenses

total $315,699 · program services $257,945 · management and general $39,236 · fundraising $18,518
16 · Occupancy

total $468,583 · program services $452,865 · management and general $12,355 · fundraising $3,363
17 · Travel

total $33,625 · program services $32,374 · management and general $952 · fundraising $299
20 · Interest

total $22,003 · program services $21,406 · management and general $597
22 · Depreciation, depletion and amortization

total $284,449 · program services $253,857 · management and general $19,980 · fundraising $10,612
23 · Insurance

total $115,452 · program services $109,012 · management and general $3,358 · fundraising $3,082
24a · Other expenses: COST OF GOODS SOLD

total $4,820,811 · program services $4,820,125 · management and general $626 · fundraising $60
24b · Other expenses: PROGRAM SUPPLIES, SCHOL

total $697,874 · program services $692,425 · management and general $2,962 · fundraising $2,487
24c · Other expenses: AMORTIZATION OF RIGHT-O

total $220,932 · program services $220,932
24d · Other expenses: RENTALS & LEASES - EQUI

total $76,797 · program services $68,008 · management and general $4,733 · fundraising $4,056
24e · All other expenses

total $81,642 · program services $637,993 · management and general -$578,962 · fundraising $22,611

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $511,908 · end of year $593,279
4 · Accounts receivable

beginning of year $2,174,400 · end of year $1,950,069
8 · Inventories for sale or use

beginning of year $500,654 · end of year $552,092
9 · Prepaid expenses and deferred charges

beginning of year $83,854 · end of year $89,163
10a · Land, buildings and equipment: cost or other basis

$10,679,070
10b · Land, buildings and equipment: accumulated depreciation

$8,202,059
10c · Land, buildings and equipment, net

beginning of year $2,658,040 · end of year $2,477,011
11 · Investments: publicly traded securities

beginning of year $11,982,760 · end of year $14,067,683
12 · Investments: other securities

beginning of year $1,513,293 · end of year $1,612,874
15 · Other assets

beginning of year $751,532 · end of year $530,600
17 · Accounts payable and accrued expenses

beginning of year $1,854,203 · end of year $1,587,700
19 · Deferred revenue

beginning of year $357,445 · end of year $172,335
23 · Secured mortgages and notes payable

beginning of year $121,809
25 · Other liabilities

beginning of year $731,151 · end of year $510,218
27 · Net assets without donor restrictions

beginning of year $15,286,776 · end of year $17,589,969
28 · Net assets with donor restrictions

beginning of year $1,825,057 · end of year $2,012,549

Mission and programs · 2024

Mission

TO HELP INDIVIDUALS WITH VISION IMPAIRMENTS ACHIEVE THEIR HIGHEST LEVEL OF INDEPENDENCE.

LIGHT MANUFACTURING & WAREHOUSING: WE OPERATE A MARKET COMPETITIVE SOCIAL ENTERPRISE FOR THE PURPOSE OF PROVIDING TRAINING AND EMPLOYMENT FOR PEOPLE WHO ARE BLIND IN A COMMUNITY AND MARKET-COMPETITIVE SETTING. THROUGH THESE EFFORTS WE SELL, WAREHOUSE AND DISTRIBUTE MERCHANDISE TO GOVERNMENT AND COMMERCIAL CONSUMERS THAT ARE PRODUCED, ASSEMBLED OR PACKAGED BY PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED. ALL EMPLOYEES ARE PROVIDED WITH MARKET COMPETITIVE WAGES AND BENEFITS AND HAVE OPPORTUNITIES FOR UPWARD MOBILITY.

Expenses $6,090,824 · Revenue $7,216,711
SWITCHBOARDS & CONTACT CENTER: WE OPERATE A MARKET COMPETITIVE SOCIAL ENTERPRISE FOR THE PURPOSE OF PROVIDING TRAINING AND EMPLOYMENT FOR PEOPLE WHO ARE BLIND. THROUGH THESE EFFORTS WE OPERATE CONTACT CENTER AND SWITCHBOARD SERVICE FOR NUMEROUS FEDERAL, STATE, MUNICIPAL AND COMMERCIAL CUSTOMERS PROVIDING SERVICES 24 HOURS, 7 DAYS PER WEEK. SERVICES INCLUDE 211, THE HEALTH AND HUMAN SERVICE INFORMATION REFERRAL HELP LINE AND RESOURCE DATABASE FOR THE 8 COUNTIES OF WESTERN NEW YORK; NIAGARA COUNTY 311 SERVICE; SWITCHBOARD OPERATIONS AT THE VA MEDICAL CENTERS IN BUFFALO, NY AND ERIE, PA; UNIVERSITY AT BUFFALO SWITCHBOARD SERVICES; INTAKE FOR EMERGENCY RENT ASSISTANCE PROGRAMS FOR COUNTIES AND MUNICIPALITIES; HOUSING PLACEMENT FOR PEOPLE WHO ARE HOMELESS; AND MANY OTHER COMMUNITY SERVICE OFFERINGS. OVER 65% OF THE STAFF IS BLIND OR PHYSICALLY DISABLED AND COMPENSATED WITH COMPETITIVE WAGES AND BENEFITS.

Expenses $2,789,222 · Revenue $2,433,604
VISION REHABILITATION: AGENCY PROGRAMS PROVIDE VISION REHABILITATION AND EDUCATIONAL SERVICES THROUGHOUT THE 8 COUNTIES IN WESTERN NEW YORK. WE PROVIDE COMPREHENSIVE REHABILITATION SERVICES FROM BIRTH TO THE ELDERLY THAT FOCUS ON EARLY INTERVENTION, PRESCHOOL AND SCHOOL-AGED PROGRAMS AND SERVICES; INDEPENDENT LIVING SKILLS IN THE HOME, SCHOOL AND COMMUNITY; ORIENTATION AND MOBILITY (WHITE CANE TRAVEL); SOCIAL WORK AND ADJUSTMENT TO VISION LOSS COUNSELING; VOCATIONAL TRAINING AND JOB PLACEMENT PROGRAMS THAT FOCUS ON EMPLOYMENT; LOW VISION EXAMS AND INSTRUCTION IN THE USE OF ADAPTIVE TECHNOLOGY THAT ASSIST WITH MAXIMIZING INDEPENDENCE. WE SERVE APPROXIMATELY 1000 CLIENTS ANNUALLY.

Expenses $1,818,681 · Revenue $983,246
Expenses $1,235,490 · Revenue $1,220,500

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

John KremerJOHN KREMER

CHAIRPERSON

Total calculated

$0

Hours/week

0.3 + 0.2 related
Stephen V CrossSTEPHEN V CROSS

VICE CHAIRPERSON

Total calculated

$0

Hours/week

0.3 + 0.2 related
Melissa KeithMELISSA KEITH

SECRETARY

Total calculated

$0

Hours/week

0.3 + 0.2 related
Michael LeavellMICHAEL LEAVELL

TREASURER

Total calculated

$0

Hours/week

0.3 + 0.2 related
John EberlJOHN EBERL

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Ken SullivanKEN SULLIVAN

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Lou NucherenoLOU NUCHERENO

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
James ZawodzinskiJAMES ZAWODZINSKI

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Ryan FisherRYAN FISHER

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Sandra SieminskiSANDRA SIEMINSKI

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Stephen CardarellaSTEPHEN CARDARELLA

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Christina PearlCHRISTINA PEARL

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Tessa R ScottTESSA R SCOTT

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Daryl SpringerDARYL SPRINGER

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Jason T DanielsJASON T DANIELS

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Dennis McCoyDENNIS MCCOY

MEMBER

Total calculated

$0

Hours/week

0.3 + 2 related
Kate BedardKATE BEDARD

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Victoria DentVICTORIA DENT

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Jason ChaffinJASON CHAFFIN

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Humberto HernandezHUMBERTO HERNANDEZ

MEMBER

Total calculated

$0

Hours/week

0.3 + 0.2 related
Greg LosiGREG LOSI

CFO

Total calculated

$133,005

From this org

$127,501

From related orgs

$0

Other

$5,504

Hours/week

37 + 0.5 related
Ray LudwigRAY LUDWIG

VICE PRESIDENT

Total calculated

$136,017

From this org

$129,758

From related orgs

$0

Other

$6,259

Hours/week

37.5
Renee DeflavioRENEE DEFLAVIO

SENIOR VICE PRESIDENT

Total calculated

$86,292

From this org

$79,734

From related orgs

$0

Other

$6,558

Hours/week

37 + 0.5 related
Michael HillMICHAEL HILL

CEO

Total calculated

$190,439

From this org

$190,439

From related orgs

$0

Other

$0

Hours/week

40

Schedule J breakdown matched by us

Base

$190,000

Bonus

$439

Other

$0

Deferred

$0

Nontaxable benefits

$0

Filer's total

$190,439
Franca TrinciaFRANCA TRINCIA

PAST CFO

Total calculated

$55,474

From this org

$48,828

From related orgs

$0

Other

$6,646

Hours/week

37 + 0.5 related

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 · Form 990 of other organizations
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

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

EPO HOPKINS APARTMENTS LLC

OPERATE LOW-INCOME HOUSING · NY

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

EPO - HOPKINS HOUSING DEVELOPMENT FUND CORP

S · LOW-INCOME HOUSING · NY · 100% owned
EPO HOPKINS APARTMENTS GP LLC

C · LOW-INCOME HOUSING · NY · 100% owned

Provenance

Return type: form_990
Tax year: 2024
Filed: 30 October 2025
IRS schema version: 2024v5.2
Source object: 202543039349301234

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

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