Skip to content
Nonprofiteer
← All organizations

UNIVERSITY PSYCHIATRIC PRACTICE INC

EIN 16-1426208 BUFFALO, NY

Revenue 2025
$28,606,104
Expenses 2025
$28,686,814

Program services were 86.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
F110
Classification
1000
Street
462 GRIDER ST RM 1168

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).

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • MICHAEL GUPPENBERGER MD

    SECRETARY

    Total calculated
    $707,856
    From this org
    $672,386
    From related orgs
    $0
    Other
    $35,470
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $609,956
    Bonus
    $62,430
    Other
    $0
    Deferred
    $10,500
    Nontaxable benefits
    $24,970
    Filer's total
    $707,856

  • BETH SMITH MD

    PRESIDENT

    Total calculated
    $436,545
    From this org
    $426,045
    From related orgs
    $0
    Other
    $10,500
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $330,670
    Bonus
    $95,375
    Other
    $0
    Deferred
    $10,500
    Nontaxable benefits
    $0
    Filer's total
    $436,545

  • PAULA DELREGNO MD

    VICE PRESIDENT

    Total calculated
    $297,592
    From this org
    $288,779
    From related orgs
    $0
    Other
    $8,813
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $237,979
    Bonus
    $50,800
    Other
    $0
    Deferred
    $8,813
    Nontaxable benefits
    $0
    Filer's total
    $297,592

  • AMY BEREK

    ASSOCIATE DIRECTOR OF OPER

    Total calculated
    $316,943
    From this org
    $290,066
    From related orgs
    $0
    Other
    $26,877
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $227,124
    Bonus
    $62,942
    Other
    $0
    Deferred
    $17,577
    Nontaxable benefits
    $9,300
    Filer's total
    $316,943

  • MICHAEL DIGIACOMO MD

    TREASURER

    Total calculated
    $462,014
    From this org
    $451,514
    From related orgs
    $0
    Other
    $10,500
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $412,094
    Bonus
    $39,420
    Other
    $0
    Deferred
    $10,500
    Nontaxable benefits
    $0
    Filer's total
    $462,014

  • KATHERINE BEAKMAN

    CHIEF FINANCIAL OFFICER

    Total calculated
    $200,587
    From this org
    $164,138
    From related orgs
    $0
    Other
    $36,449
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,026
    Bonus
    $25,112
    Other
    $0
    Deferred
    $10,207
    Nontaxable benefits
    $26,242
    Filer's total
    $200,587

  • DORI MARSHALL MD

    PSYCHIATRIST

    Total calculated
    $625,488
    From this org
    $614,988
    From related orgs
    $0
    Other
    $10,500
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $575,983
    Bonus
    $39,005
    Other
    $0
    Deferred
    $10,500
    Nontaxable benefits
    $0
    Filer's total
    $625,488

  • HONG YU MD

    PSYCHIATRIST

    Total calculated
    $615,825
    From this org
    $580,433
    From related orgs
    $0
    Other
    $35,392
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $542,184
    Bonus
    $38,249
    Other
    $0
    Deferred
    $10,500
    Nontaxable benefits
    $24,892
    Filer's total
    $615,825

  • MICHAEL CUMMINGS MD

    PSYCHIATRIST

    Total calculated
    $832,032
    From this org
    $821,532
    From related orgs
    $0
    Other
    $10,500
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $755,828
    Bonus
    $65,704
    Other
    $0
    Deferred
    $10,500
    Nontaxable benefits
    $0
    Filer's total
    $832,032

  • VINAYAK S GOKHALE MD

    PSYCHIATRIST

    Total calculated
    $506,478
    From this org
    $495,978
    From related orgs
    $0
    Other
    $10,500
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $455,906
    Bonus
    $40,072
    Other
    $0
    Deferred
    $10,500
    Nontaxable benefits
    $0
    Filer's total
    $506,478

  • JOSHNA SINGH MD

    PSYCHIATRIST

    Total calculated
    $519,451
    From this org
    $483,962
    From related orgs
    $0
    Other
    $35,489
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $447,505
    Bonus
    $36,457
    Other
    $0
    Deferred
    $10,500
    Nontaxable benefits
    $24,989
    Filer's total
    $519,451

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 — 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

  • 2025
    Revenue
    $28,606,104
    Expenses
    $28,686,814
    Contributions
    $7,134,232
    Grants paid
    $1,516,857
  • 2023
    Revenue
    $23,631,174
    Expenses
    $23,243,791
    Contributions
    $5,618,651
    Grants paid
    $4,500
  • 2022
    Revenue
    $22,115,253
    Expenses
    $21,891,559
    Contributions
    $5,371,739
    Grants paid
    $950

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.

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

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2025 return

Declared as related by

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 10 September 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.