2024-02-12T12:57:28-07:00 2023-03-31 454051133 Freed Maxick CPAs PC 424 Main St Suite 800 Buffalo NY 14202 990 2022-04-01 161391608 ROSWELL PARK ALLIANCE FOUNDATION ROSW 7168454444 Elm and Carlton Streets Buffalo NY 14263 Cindy Eller Executive Director 7168458770 2024-02-12 1 Cindy Eller 999009999 1 Mary Madonia P00405803 7164723909 2024-02-12 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z Cindy Eller Elm and Carlton Streets Buffalo NY 14263 45654184 0 X www.roswellpark.org/giving X 1991 NY To maximize dollars available for Roswell Park Comprehensive Cancer Center's most promising lifesaving research, treatment and prevention programs, while supporting the psychosocial needs of patients and families touched by cancer. 25 25 88 1375 543078 2833 36814517 30512956 0 0 1677446 -1524617 -1067917 -1257569 37424046 27730770 23458745 24608247 0 0 3662664 4043318 184707 172575 3687243 802457 1081942 28108573 29906082 9315473 -2175312 159422911 149728590 27977497 27053357 131445414 122675233 Roswell Park Alliance Foundation's purpose is to maximize dollars available for Roswell Park Comprehensive Cancer Center's most promising lifesaving research, treatment and prevention programs, while supporting the psychosocial needs of patients and families touched by cancer. 0 0 6566379 6566379 0 The Foundation supports robust cancer research programs by disease site and key areas such as Cell Stress and Biophysical Therapies, Developmental Therapeutics, Genetics and Genomics, Population Sciences, and Tumor Immunology and Immunotherapy as these research programs relate to finding cures for all types of cancer. Donations made to the Foundation are administered to targeted cancer research programs as indicated. Grants are awarded through our Scientific Advisory Committee, a competitive peer-reviewed process where 25 physicians and scientists select the most promising studies showing the greatest potential to obtain extramural peer-reviewed research funding with the goal to find cures and save lives. 5970355 5970355 0 Roswell Park Comprehensive Cancer Center launches various capital projects funded by donations to keep pace with an increasing demand for its cancer services. In fiscal year 2023, significant work took place with the beginning of the construction of the Scott Bieler Amherst Center. This state of the art, 30,000 square foot facility will provide additional cancer care services, including clinic visits, diagnosis, imaging, chemotherapy and infusions and survivorship north of the City of Buffalo. Other capital projects include the Marie E. Bogner Center for Nursing Excellence, a 5,125 square foot space that houses smart classrooms, flexible skills learning areas and a first-of-its-kind simulation room, the Community Outreach & Engagement Building, a 5,900 square foot building that is the new home for the cancer center's extensive Community Outreach & Engagement team and Roswell Park's Theranostics Center, a new suite of four rooms dedicated to theranostic procedures, which employ methods and tools of diagnostic testing to deliver advanced cancer therapies. 5679492 5679492 0 Roswell Park's Center for Immunotherapy is dedicated to speeding access to the most promising immunotherapy treatments through clinical trials. The Release the Breakthroughs Campaign was launched to enable these trials to move faster and more efficiently to bring advancements to cancer patients. The Campaign is also supporting translational research and innovation, precision medicine and advances in genetic and biomarker research, enabling capital projects and patient education and support. 4326430 4326430 0 "Quality of life" grants are awarded each year to programs focused on improving the patient and family experience during cancer treatment. Examples of such programs include the Courage of Carly Fund (programs for pediatric cancer patients and families), the Resource Center, Pastoral Care, and Psychosocial Oncology. Such programs help Roswell patients at their critical time of need and ensure that patients' families' questions and concerns outside the clinic setting are met with one-on-one guidance, no matter the hour, during their cancer journey. 1824968 1824968 0 Through fellowships, seminars and year-round symposiums, the Foundation helps support the education of the next generation of cancer scientists and clinicians. Numerous outreach programs serve to educate community members, particularly those in underserved communities such as the indigenous population, about cancer. Roswell Park's educational focus is in fulfillment of one of four key goals outlined by the National Cancer Institute for the nation's premier Comprehensive Cancer Centers. 240623 240623 0 Roswell Park Comprehensive Cancer Center remains on the cutting edge of cancer services and treatment through the use of state of the art equipment. New equipment funded during fiscal year 2023 included Deuterium MRI equipment and ICU equipment. 6392021 6392021 0 24608247 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 1 59 0 1 88 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA FL NY PA X X Tammy Lightcap 7168454444 Elm and Carlton Streets Buffalo NY 14263 X Cindy Eller Executive Director 26 14 X 232463 195391 64084 Tammy Lightcap Senior Director of Finance & Operations 40 0 X 189763 0 31230 Kim Guido Director of Individual Gifts and Donor Stewardship 40 0 X 139502 0 24012 Jennifer Hickok Director of Corporate and Sports Partnerships & Board Relations 40 0 X 120701 0 31815 Andrea Gregory Director of Special Events 40 0 X 125658 0 24056 James Newman Chair 1 1 X X 0 0 0 Scott Bieler Vice Chair 1 0 X X 0 0 0 Melissa Garman Baumgart Treasurer 1 0 X X 0 0 0 Anne Gioia Secretary 1 1 X X 0 0 0 Gwen Arcara Trustee 1 0 X 0 0 0 Nancy Boulden Trustee 1 0 X 0 0 0 Terry Bourgeois Trustee 1 0 X 0 0 0 Larry Castellani Jr Trustee 1 0 X 0 0 0 Ross Eckert Trustee 1 0 X 0 0 0 Eric Feldstein Trustee 1 0 X 0 0 0 Steve Finch Trustee 1 0 X 0 0 0 Michael Gacioch Trustee 1 0 X 0 0 0 William Gacioch Trustee 1 0 X 0 0 0 Donna Gioia Trustee 1 1 X 0 0 0 Katie Hamister Trustee 1 0 X 0 0 0 William Inman Trustee 1 0 X 0 0 0 Pam Jacobs Vogt Trustee 1 0 X 0 0 0 Mike Lawley Trustee 1 0 X 0 0 0 Patrick Lee Trustee 1 0 X 0 0 0 Judith Lipsey Trustee 1 0 X 0 0 0 Dan Misko Trustee 1 0 X 0 0 0 Dave Pietrowski Trustee 1 0 X 0 0 0 Luis Rodriguez Trustee 1 0 X 0 0 0 Christine Standish Trustee 1 0 X 0 0 0 Lee Wortham Trustee 1 0 X 0 0 0 808087 195391 175197 5 0 1 0 True Sense Marketing PO Box 641114 Pittsburgh PA 15264 Professional fundraising 171300 NEPC LLC 255 State Street Boston MA 02109 Investment management 152500 2 X 54048 0 8315025 0 0 22143883 1792215 30512956 0 1606350 0 543078 1063272 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12564126 0 15695093 0 -3130967 0 -3130967 0 0 -3130967 327196 8315025 1698616 -1371420 0 -1371420 12250 3994 8256 0 0 8256 631306 525711 105595 0 0 105595 0 27730770 0 543078 -3325264 24608247 24608247 455430 455430 0 2882709 1064292 1818417 134972 49969 85003 311897 131783 180114 258310 118608 139702 75 75 36499 36499 172575 172575 185255 185255 412471 263263 149208 179185 179185 26604 5692 20912 266262 212508 53754 34112 16760 17352 4276 4276 8416 8416 18026 12058 5968 Reimbursed by Related Party -986188 0 -986188 0 Logistics 291750 0 0 291750 Printing and Publications 264695 0 0 264695 Postage 115123 0 3473 111650 225381 0 28423 196958 29906082 24608247 1610592 3687243 3744217 2952494 26911716 21373916 11597748 12918074 1748817 1821094 172975 221928 10314 590 168563 42019 90440 126544 33083329 37538326 81276662 72072315 786693 703309 159422911 149728590 550410 588422 25686874 24815249 1740213 1649686 27977497 27053357 X 17057317 17257196 114388097 105418037 131445414 122675233 159422911 149728590 X -2175312 -6423849 0 0 0 -171020 X X 0 1 X 1 0 X 26840145 28432395 28823763 36814517 30512956 151423776 0 0 0 0 0 0 0 0 0 0 0 0 26840145 28432395 28823763 36814517 30512956 151423776 4632792 146790984 1554730 1890481 1794601 1556941 1063272 7860025 0 0 0 0 15717 15717 0 0 0 0 0 0 159299518 4148462 0.92148 0.91251 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 79714407 2823779 -5778046 0 2729291 137429 73893420 72088719 2253773 8018452 0 2510007 136530 79714407 48742607 2618027 20728085 0 0 0 72088719 54156173 2425698 -5977856 0 1741686 119722 48742607 52004622 2942180 966002 0 1644897 111734 54156173 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 168563 42019 126544 0 0 0 0 126544 Other Collective Vehicles 38941197 F Hedge Funds 6915044 F Private Debt 3460526 F Private Equity 16444740 F Real Assets 6310808 F 72072315 Due to Related Parties 981161 Annuities Payable 668525 1649686 X 33090058 3130967 0 0 2228321 5359288 27730770 0 0 0 27730770 41860239 0 0 0 11954157 11954157 29906082 0 0 0 29906082 Schedule D, Part V, Line 4 The Foundation raises funds to support life-saving cancer research programs, educational programs and psychosocial programs benefiting patients and families. Schedule D, Part X, Line 2 The Foundation is a not-for-profit organization exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and is a classified by the Internal Revenue Service as other than a private foundation. The Foundation has considered the recognition requirements for uncertain income tax positions. The Foundation believes that its income tax filing positions would be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the Foundation's financial condition. Schedule D, Part XI, Line 2d The amount on this line consists of Special Events Expenses of $1,698,616, Costs of Goods Sold of $525,711, and Gaming Expenses of $3,994. Schedule D, Part XII, Line 2d The amount on this line consists of Special Events Expense of $1,698,616, Cost of Goods Sold of $525,711, Bad Debt/Uncollectible Pledges of $32,114, Gaming Expenses of $3,994, Actuarial Losses and Change in Value of Split-Interest Agreements of $99,117, Actuarial Losses on Annuity Obligations of $39,789, and Loss on Investments of $9,554,816. Europe (including Iceland and Greenland) 0 0 Investments 2259440 0 0 2259440 1 0 1 1 1 0 Schedule F, Part IV The Foundation invests in various U.S. limited partnerships through which is has diminimus indirect ownership in foreign corporations and partnerships. X X X X X 1 True Sense Marketing Mail Services of Pittsburgh PO Box 641114 Pittsburgh PA 15264 Direct Mail, Annual Fund 0 1014499 172575 841924 1014499 172575 841924 CA FL NY PA Ride for Roswell 5313175 5266978 46197 0 179291 60657 111619 1950 498888 Empire State Ride 1691332 1675711 15621 0 27272 38154 167703 650 261382 4 1637714 1372336 265378 0 47403 43606 80585 4550 174908 8642221 8315025 327196 0 253966 142417 359907 7150 935178 1698618 -1371422 Schedule G, Part I, Line 2b The agreement with True Sense Marketing for the direct mail program consulting provides for payment of professional fundraising fees as well as payment of fundraising expenses such as printing, paper, envelopes and postage. Fees for professional fundraising are billed monthly and fees for creative concept design are billed per piece developed. Postage is billed per piece mailed. All other fundraising expenses are combined and billed per piece mailed. Expenses incurred on the True Sense Marketing direct mail projects totaled $297,669 excluding $172,575 for consulting fees. 1 Roswell Park Comprehensive Cancer Center Elm and Carlton Streets Buffalo NY 14263 161552370 115(1) 6566379 0 FMV n/a Scientific Research Roswell Park Comprehensive Cancer Center Elm and Carlton Streets Buffalo NY 14263 161552370 115(1) 5970355 0 FMV n/a Capital Expansion Roswell Park Comprehensive Cancer Center Elm and Carlton Streets Buffalo NY 14263 161552370 115(1) 5679492 0 FMV n/a Release the Breakthroughs Campaign Roswell Park Comprehensive Cancer Center Elm and Carlton Streets Buffalo NY 14263 161552370 115(1) 4250611 75819 FMV See Part IV Quality of Life Roswell Park Comprehensive Cancer Center Elm and Carlton Streets Buffalo NY 14263 161552370 115(1) 1824968 0 FMV n/a Community Outreach and Education Roswell Park Comprehensive Cancer Center Elm and Carlton Streets Buffalo NY 14263 161552370 115(1) 240623 0 FMV n/a Equipment 0 1 Schedule I, Part I, Line 2 The amount of each grant award is determined according to a detailed budget submitted with the grant application. As expenses are incurred in connection with that grant, they are compared to the budget for reasonableness. Any expense not in agreement with the budget is not paid. Schedule I, Part II, Line 1 Grant #3: Non-cash assistance consisted of artwork, wigs, blankets, toys, event tickets and gift cards to be used to improve the patients' quality of life during cancer treatment. X X X 0 1 0 0 0 0 0 0 0 Cindy Eller Executive Director 192463 108500 40000 75239 0 11652 11666 24999 25966 1453 270095 221843 0 3803 Tammy Lightcap Senior Director of Finance & Operations 175763 0 14000 0 0 0 9747 0 21483 0 220993 0 0 0 Schedule J, Part I, Line 3 As Executive Director of the Roswell Park Alliance Foundation and Vice President for Development at Roswell Park Comprehensive Cancer Center, Cindy Eller's compensation was jointly set by the compensation committee of both organizations. A comparative study was conducted by an independent compensation consultant of the related organization and was utilized in determining her compensation. The budgetary constraints facing both organizations were also considered. Schedule J, Part I, Line 4 Cindy Eller participated in and received a class vesting payment in the amount of $3,803 from a supplemental nonqualified retirement plan (a 457(f) plan). The amount deferred for the 2022 calendar year is $24,999. X 9 13750 Cost/FMV X 8195 Cost/FMV X 20 1486493 FMV X 1 230 Cost/FMV X 7 87259 Cost/FMV X 2 10000 Cost/FMV X Miscellaneous 86 85035 Cost/FMV X Equipment & Rentals 10 47242 Cost/FMV X Advertising 1 30300 Cost/FMV X Tickets & Gift Certificates 39 23711 Cost/FMV 0 0 1 0 Schedule M, Part I The Foundation is reporting the number of non cash contributions received during the fiscal year ended March 31, 2023 as opposed to reporting the number of items reported in each contribution. Form 990, Part IV, Line 34 The Foundation evaluated the related party criteria specified in the Form 990 instructions, particularly with respect to its relationship to Roswell Park Comprehensive Cancer Center (the Cancer Center). The Foundation concluded that none of the relationship or control criteria, as specified in the Form 990 and Schedule R instructions, applied to the evaluation of the relationship existing between the Foundation and the Cancer Center. However, in our judgment, the unique fact pattern related to this situation and the historically close working relationship between the two organizations merits the Foundation disclosing the Cancer Center as a related party and accordingly disclosing the nature and amount of transactions between the two parties in Schedule R. Some of the unique facts and circumstances are that the Foundation exists to support the clinical and scientific purposes of the Cancer Center, the Foundation is recognized in the community as the fundraising arm of the Cancer Center, and both share a common mission - understanding, preventing and curing cancer. Form 990, Part VI, Section A, Line 2 Board Members Anne D. Gioia, Secretary, and Donna M. Gioia are sisters-in-law. Board Members William Gacioch and Michael Gacioch are father and son. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by the Foundation's management. It is then shared with the Foundation's external auditor for substantive review and signature. After incorporating auditor comments into the Form 990, it is provided to each Foundation Board Member for their review. A meeting is held between management and the Finance Committee to review the document, highlight select Parts and Schedules, and answer any questions the Board Members may have. All Board Members are invited to attend the Finance Committee meeting. After incorporating Board Member comments into the Form 990, the final version is sent to each Board Member along with a memo from management and the Finance Committee Chair summarizing the discussion at the meeting with management. This review process is conducted prior to filing. Form 990, Part VI, Section B, Line 12c Prior to joining the board, and then on an annual basis, each Foundation Board Member completes a Conflict of Interest Disclosure form which is submitted to the Chair of the Executive Committee. Should a conflict or possible conflict arise or be discovered during the year, the Board Member must update the Conflict of Interest Disclosure at that time. In addition, throughout the year, the Executive Director monitors proposed or ongoing transactions at the Foundation (e.g. contracts with vendors and collaborations with third parties) for conflicts of interest and discloses them to the Chair of the Executive Committee. Upon receipt of a conflict of interest disclosure by a Board Member or the Executive Director, identifying actual or potential conflicts, the Chair of the Executive Committee shall convene a meeting of that Committee to review the facts and circumstances involved. The Committee shall prepare a written recommendation to the Board as to whether the transaction is fair and reasonable and should be authorized. The Board Chair shall determine whether a special Board meeting is required or whether the matter can be reviewed and resolved at the next scheduled meeting. The Board may authorize the transaction by approval of 75% of the Board without counting the Member who is the subject of the potential conflict. Form 990, Part VI, Section B, Line 15 Annual compensation for all Foundation employees, including the top management official, officers and key employees, is reviewed each year by the Personnel Committee of the Board of Directors as part of the annual budget approval process. Comparable compensation data for similar positions at similar organizations is reviewed prior to setting the compensation for each position. The individual employee's job performance is also considered. This process was last undertaken in February 2023 for each employee. Form 990, Part VI, Section C, Line 19 The Foundation's governing documents, conflict of interest policy, and financial statements are available to the public upon request. The Form 990, related schedules, and financial statements are also available on the Foundation's website. Form 990, Part VII, Section A, Line 1a Cindy Eller, the Executive Director of the Roswell Park Alliance Foundation, is also the Vice President of Development at Roswell Park Comprehensive Cancer Center. Ms. Eller spends approximately 26 hours in a 40 hour work week on the Foundation and 14 hours on administrative responsibilities for the Cancer Center. Based on the time allocated to each entity, Ms. Eller's total compensation and benefits are allocated accordingly to the Foundation and the Cancer Center. Form 990, Part VIII, Line 8c Per the Form 990 instructions, the net income or (loss) from fundraising events is calculated as the difference between gross income and direct expenses. The majority of events, including our largest event, The Ride for Roswell, are peer-to-peer fundraising events with a minimal registration fee per participant (i.e. gross income). However in the current year, they generated $7,970,729 in contributions in addition to $65,040 of gross income. Net of direct expenses of $1,462,822, this results in $6,572,947 to support the Foundation's mission. Form 990, Part XI, Line 9 Other changes in net assets or fund balances of ($171,020) equals the sum of uncollectible pledges of ($32,114), the actuarial loss and change in value of split interest agreements of ($99,117), and the actuarial loss on annuity obligations of ($39,789). Form 990, Part XII, Line 2b U.S. GAAP requires the inclusion within Roswell Park Comprehensive Cancer Center's financial statements the financial statements of the Roswell Park Alliance Foundation as a component unit based on the nature and significance of the Cancer Center's relationship with the Foundation. The component unit information in the consolidated financial statements includes the financial data of the Cancer Center's discretely presented component unit. The Foundation is reported separately to emphasize that they are legally separate from the Cancer Center. Form 990, Part XII, Line 2c Neither the process for the oversight of the audit nor the selection of the independent accountant has changed from the prior year. Roswell Park Comprehensive Cancer Center Elm and Carlton Streets Buffalo NY 14263 161552370 Cancer Center NY IRC115(1) N/A N/A 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 Roswell Park Comprehensive Cancer Center b 24608247 Accounting Records Roswell Park Comprehensive Cancer Center l 3687243 Accounting Records Roswell Park Comprehensive Cancer Center n 369917 Accounting Records Roswell Park Comprehensive Cancer Center o 221843 Accounting Records Roswell Park Comprehensive Cancer Center q 986188 Accounting Records