- Revenue 2024
- $910,142
- Expenses 2024
- $1,425,774
Program services were 85.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- E500
- Classification
- 1000
- Street
- 726 EXCHANGE ST STE 1016
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
To support and advocate for health care, research, education and therapeutic recreation for children with special needs.
Activities or mission (Part I)
To support and advocate for health care, research, education, and therapeutic recreation for children with special needs.
-
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 these children in the areas of healthcare, research, education and therapeutic recreation. The focus in these areas is on developmental disabilities, intellectual disabilities, medical conditions, mental health, learning disabilities and behavioral health issues.
Expenses $1,220,287 · Grants $937,433
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Catherine A Gura
President
- Total calculated
- $181,919
- From this org
- $165,381
- From related orgs
- $0
- Other
- $16,538
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $158,573
- Bonus
- $0
- Other
- $6,808
- Deferred
- $16,538
- Nontaxable benefits
- $0
- Filer's total
- $181,919
-
Daniel K Comerford
Chair
- Total calculated
- $0
- Hours/week
- 4
-
Darci B Cramer PhD
Vice Chair
- Total calculated
- $0
- Hours/week
- 4
-
John H Edholm Sr through 123124
Treasurer
- Total calculated
- $0
- Hours/week
- 4
-
Margaret M Zak
Board Member
- Total calculated
- $0
- Hours/week
- 2
-
Susan G Koessler
Board Member
- Total calculated
- $0
- Hours/week
- 2
-
Renee A Filip
Board Member
- Total calculated
- $0
- Hours/week
- 2
-
Wendy T Stahlka
Board Member
- Total calculated
- $0
- Hours/week
- 2
-
Colleen P Fahey Esq
Board Member
- Total calculated
- $0
- Hours/week
- 2
-
Michael L Gross
Board Member
- Total calculated
- $0
- Hours/week
- 2
-
Lauren E Voigt
Secretary
- Total calculated
- $0
- Hours/week
- 2
-
Mark D Tompkins eff 112025
Treasurer
- Total calculated
- $0
- Hours/week
- 4
-
Jamie Batt
Board Member
- Total calculated
- $0
- Hours/week
- 2
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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $910,142
- Expenses
- $1,425,774
- Contributions
- $83,404
- Grants paid
- $937,433
-
2023
- Revenue
- $1,093,487
- Expenses
- $984,624
- Contributions
- $57,839
- Grants paid
- $548,016
-
2022
- Revenue
- $652,534
- Expenses
- $910,182
- Contributions
- $50,271
- Grants paid
- $504,064
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $1,008,959
- Expenses
- $1,363,636
- Assets (EOY)
- $16,304,095
-
2020 · 990
- Revenue
- $1,365,285
- Expenses
- $692,689
- Assets (EOY)
- $20,072,644
-
2019 · 990
- Revenue
- $358,520
- Expenses
- $1,017,117
- Assets (EOY)
- $17,163,938
-
2018 · 990
- Revenue
- $470,948
- Expenses
- $961,196
- Assets (EOY)
- $16,382,487
-
2017 · 990
- Revenue
- $1,332,110
- Expenses
- $841,582
- Assets (EOY)
- $17,171,751
-
2017 · 990
- Revenue
- $1,332,110
- Expenses
- $841,582
- Assets (EOY)
- $17,171,751
-
2017 · 990
- Revenue
- $1,332,110
- Expenses
- $841,582
- Assets (EOY)
- $17,171,751
-
2016 · 990
- Revenue
- $396,838
- Expenses
- $577,068
- Assets (EOY)
- $16,521,714
-
2015 · 990
- Revenue
- $528,578
- Expenses
- $838,689
- Assets (EOY)
- $15,625,450
-
2014 · 990
- Revenue
- $1,911,253
- Expenses
- $548,648
- Assets (EOY)
- $15,564,281
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
-
Roswell Park Alliance Foundation
$375,000
2024 patient care programs
-
$255,000
2024 Mental Health Clinical Support
-
2023 ABA Support
-
2022 ABA Support
-
$210,000
2023 Applied Behavioral Analyst Program
-
Our Lady of Victory Homes of Charity
$157,840
2022 OLV Evaluation and Treatment Center
-
$145,000
2023 Summer Athletes Bold at Heart skating program
-
$125,000
2024 Abbott Road Respite project
-
$100,000
2024 Chautauqua Institution Arts Education program
-
2024 Falk-Mullen Elementary School Capacity Building Project
The 10 largest by cash amount. The API serves every itemized grant.
Grants received
-
2023 CHARITABLE SUPPORT. ANY RESTRICTIONS HAVE BEEN COMMUNICATED TO THE GRANTEE.
-
2022 UNRESTRICTED USE; FOR BENEFIT OF CHILDREN WITH BIRTH DEFECTS; FOR PATIENT MOST IN NEED OF FINANCIAL/MEDICAL HELP; IN MEMORY OF
-
2024 CHARITABLE SUPPORT. ANY RESTRICTIONS HAVE BEEN COMMUNICATED TO THE GRANTEE.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.