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        <BusinessNameLine1Txt>BONADIO &amp; CO LLP</BusinessNameLine1Txt>
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        <AddressLine1Txt>171 SULLYS TRAIL</AddressLine1Txt>
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        <StateAbbreviationCd>NY</StateAbbreviationCd>
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      <PreparerPersonNm>MARK L WATERSTRAM</PreparerPersonNm>
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      <PrimaryExemptPurposeTxt>TO SUPPORT AND ASSIST UPSTATE CEREBRAL PALSY AND OTHER NOT-FOR-PROFIT CORPORATIONS WITH SIMILAR MISSIONS TO THOSE ENUMERATED HEREIN INCLUDING BUT NOT LIMITED TO THE COORDINATION OF THEIR MISSIONS, OBJECTIVES, ACTIVITIES AND RESOURCES WITH EACH OTHER AND WITH THOSE OF REGIONAL AND NATIONAL ORGANIZATIONS AND AGENCIES THAT PROVIDE REGIONAL HEALTHCARE MANAGEMENT AND SERVE HANDICAPPED PERSONS, INCLUDING BUT NOT LIMITED TO INDIVIDUALS WITH CEREBRAL PALSY, AUTISM, WOUNDED WAR VETERANS AND PERSONS WITH OTHER PHYSICAL, MENTAL OR DEVELOPMENTAL DISABILITIES, ALL IN FURTHERANCE OF THE PURPOSE OF PROMOTING EFFICIENT, EFFECTIVE AND ECONOMICAL SERVICES TO HANDICAPPED PERSONS AND ENHANCING THE PROVISION OF HEALTHCARE SERVICES FOR INDIVIDUALS WITH HEALTH NEEDS.</PrimaryExemptPurposeTxt>
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        <PersonNm>BRANT FORD</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY SPIRIDIGLOIZZI</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA DILLON</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEAN KELLY</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GENE FALVO</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RALPH IMUNDO</PersonNm>
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        <PhoneNum>3157246907</PhoneNum>
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      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
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      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <FormAndLineReferenceDesc>PART I, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>ALTHOUGH THE IRS DETERMINATION LETTER CLASSIFIED THE ORGANIZATION AS A TYPE III ENTITY, DUE TO THE CHANGE IN CORPORATE DOCUMENTS OF THE SUPPORTED ENTITIES AS WELL AS CHANGES MADE BY THE ORGANIZATION, WHICH TRANSFERS CERTAIN POWERS TO THE REMAINING SUPPORTED ORGANIZATION, THE ORGANIZATION SHOULD NOW BE CLASSIFIED AS A TYPE I ORGANIZATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 5A</FormAndLineReferenceDesc>
        <ExplanationTxt>IN PRIOR YEARS, THE ORGANIZATION SUPPORTED VARIOUS ORGANIZATIONS IN ITS ROLE AS SOLE MEMBER OF THE ORGANIZATIONS. IT WAS DETERMINED THAT THE MODEL WAS NOT AS BENEFICIAL TO THE INDIVIDUAL ORGANIZATIONS AS ORIGINALLY DETERMINED AND AS OF JANUARY 1, 2022, EACH MEMBER HAD AMENDED THEIR CORPORATE DOCUMENTS TO REMOVE THE ORGANIZATION AS IT'S SOLE MEMBER AND THE ORGANIZATION SUBSEQUENTLY AMENDED ITS CORPORATE DOCUMENTS IN MARCH 2023 TO NAME UPSTATE CEREBRAL PALSY, INC. AS ITS SOLE MEMBER, AS WELL AS LISTING UPSTATE CEREBRAL PALSY, INC. AS THE REMAINING ENTITY THAT THE ORGANIZATION WILL SUPPORT. THE ENTITIES THAT THE ORGANIZATION NO LONGER SUPPORTS, THAT WERE LISTED ON THE 2021 FORM 990 ARE AS FOLLOWS: CEREBRAL PALSY ASSOCIATION OF THE MOHAWK VALLEY, INC. - EIN 16-1304414 KELBERMAN CENTER, INC. - EIN 55-0901293 CNYHHN, INC. - EIN 46-5343296 UNITED CEREBRAL ASSOCIATION OF CAYUGA COUNTY, INC. - EIN 15-0576613 THE ROOT FARM - EIN 16-1568243 ADVOCATES INCORPORATED - EIN 16-1453716</ExplanationTxt>
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        <ExplanationTxt>IN MARCH 2023, THE ORGANIZATION CHANGED ITS CERTIFICATE OF INCORPORATION TO CHANGE ITS NAME, AS WELL AS TO NAME UPSTATE CEREBRAL PALSY, INC. AS ITS SOLE MEMBER AND PROVIDING THEM WITH CONTROL OVER THE MAJORITY OF THE BOARD OF DIRECTORS.</ExplanationTxt>
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