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CENTER FOR ELDER LAW AND JUSTICE INC

EIN 16-1118282 BUFFALO, NY

Revenue 2023
$8,017,666
Expenses 2023
$7,768,434

Program services were 80.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
I80Z
Classification
1000
Street
438 MAIN ST STE 1200

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 · 2023

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)

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. THE CENTER IS CO-TRUSTEE IN THE WNY COALITION POOLED TRUST WITH APPROXIMATELY $11 MILLION IN ASSETS.

  • 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 2023, WE HAD 8,452 TOTAL CASES OPEN AT ANY TIME, SERVING 22,920 PEOPLE (USING TOTAL HOUSEHOLD SIZE). WE HOSTED 229 OUTREACHES WITH 14,967 ATTENDEES. OUR SERVICES SAVED TAXPAYERS ACROSS NEW YORK STATE AN ESTIMATED $4,766,080 AND WE HELPED OUR CLIENTS RECOVER OR SAVE AN ESTIMATED $3,335,789.

    Expenses $6,271,466 · Revenue $1,051,326

As filed on the 2023 return.

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • ALAN J BOZER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ANN MONROE

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • ANNE JOYNT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHRISTOPHER M MARKS JD MBA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • EDWARD ROBINSON ESQ

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • FIDELE MENAVANZA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • HOLLY HEJMOWSKI CPA

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • HOLLY P TUCKER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • HON ROSALIE BAILEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JAMES SCHWEGLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JESSICA KULPIT ESQ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JUDGE JOHN F O'DONNELL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LESLIE FOX

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • OLIVER YOUNG ESQ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PAUL J VALLONE ESQ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ROBERT WEISSFLACH ESQ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • RYAN D LEDEBUR ESQ

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • SARAH GALVAN

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • STEVEN BENGART ESQ

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • TIMOTHY M O'MARA ESQ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KAREN NICOLSON

    CEO/EXECUTIVE DIRECTOR

    Total calculated
    $296,720
    From this org
    $256,366
    From related orgs
    $0
    Other
    $40,354
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $256,366
    Bonus
    $0
    Other
    $0
    Deferred
    $35,200
    Nontaxable benefits
    $5,154
    Filer's total
    $296,720

  • KIRTAN PATEL

    CFO (CURRENT)

    Total calculated
    $25,705
    From this org
    $23,211
    From related orgs
    $0
    Other
    $2,494
    Hours/week
    40

  • TAMAR ROTHAUS

    CFO (PART-YEAR)

    Total calculated
    $138,680
    From this org
    $123,004
    From related orgs
    $0
    Other
    $15,676
    Hours/week
    40

  • HELEN FERRARO-ZAFFRAM

    MANAGING ATTORNEY

    Total calculated
    $173,399
    From this org
    $165,097
    From related orgs
    $0
    Other
    $8,302
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $165,097
    Bonus
    $0
    Other
    $0
    Deferred
    $8,302
    Nontaxable benefits
    $0
    Filer's total
    $173,399

  • DAVID SHAPIRO

    SENIOR ATTORNEY

    Total calculated
    $139,913
    From this org
    $115,642
    From related orgs
    $0
    Other
    $24,271
    Hours/week
    40

The first 25 listed. 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

  • 2023
    Revenue
    $8,017,666
    Expenses
    $7,768,434
    Contributions
    $6,875,152
    Grants paid
    $0
  • 2022
    Revenue
    $6,841,949
    Expenses
    $6,696,726
    Contributions
    $5,792,720
    Grants paid
    $0

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
    $6,130,594
    Expenses
    $5,596,664
    Assets (EOY)
    $3,671,812

  • 2020 · 990

    Revenue
    $5,332,427
    Expenses
    $5,031,002
    Assets (EOY)
    $3,237,083

  • 2019 · 990

    Revenue
    $5,069,955
    Expenses
    $4,917,218
    Assets (EOY)
    $2,636,060

  • 2018 · 990

    Revenue
    $4,449,255
    Expenses
    $4,167,651
    Assets (EOY)
    $2,252,899

  • 2017 · 990

    Revenue
    $3,809,982
    Expenses
    $3,637,826
    Assets (EOY)
    $2,060,038

  • 2016 · 990

    Revenue
    $2,704,311
    Expenses
    $2,636,920
    Assets (EOY)
    $1,418,554

  • 2015 · 990

    Revenue
    $2,361,891
    Expenses
    $2,306,343
    Assets (EOY)
    $1,493,456

  • 2014 · 990

    Revenue
    $1,996,835
    Expenses
    $1,946,458
    Assets (EOY)
    $1,286,307

  • 2013 · 990

    Revenue
    $1,730,805
    Expenses
    $1,724,457
    Assets (EOY)
    $1,230,211

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $1,545,179
    Assets (EOY)
    $1,191,735

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

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

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 2023, the newest we have parsed for this organization.