2025-04-28T12:00:35-05:00 2024-08-31 261689358 Kirisits & Associates CPAs PLLC 1231 Delaware Avenue Suite 6 Buffalo NY 14209 990 2023-09-01 160756286 The Children's Guild Foundation Inc CHIL 7163629650 726 Exchange Street 1016 Buffalo NY 14210 Catherine A Gura President 7163629650 2025-04-18 1 1 Lisa M Kirisits CPA P00809450 7168810089 2023 2025-03-06 01:10:19Z Catherine A Gura 726 Exchange Street Suite 1016 Buffalo NY 14210 2908746 0 X https://cg.foundation/ X 1910 NY To support and advocate for health care, research, education, and therapeutic recreation for children with special needs. 11 11 2 45 0 0 50271 57839 0 0 602252 1035648 11 0 652534 1093487 504064 548016 0 0 225964 246883 0 0 19346 180154 189725 910182 984624 -257648 108863 16689572 18472357 431504 254007 16258068 18218350 To support and advocate for health care, research, education and therapeutic recreation for children with special needs. 0 0 794761 548016 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. 794761 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X Kirisits & Associates CPAS PLLC 7168810089 1231 Delaware Avenue Suite 6 Buffalo NY 14209 Catherine A Gura President 40.00 X X 162574 0 15595 Daniel K Comerford Chair 4.00 X X 0 0 0 Darci B Cramer PhD Vice Chair 4.00 X X 0 0 0 John H Edholm Sr Treasurer 4.00 X X 0 0 0 Margaret M Zak Director 4.00 X 0 0 0 Susan G Koessler Director 2.00 X 0 0 0 Renee A Filip Director 2.00 X 0 0 0 Wendy T Stahlka Director 2.00 X 0 0 0 Colleen P Fahey Esq Director 2.00 X 0 0 0 Michael L Gross Director 2.00 X 0 0 0 Lauren E Voigt Secretary 2.00 X 0 0 0 Mark D Tompkins Director 2.00 X 0 0 0 162574 0 15595 1 0 1 0 0 57839 57839 416793 416793 2434114 1815259 618855 618855 618855 1093487 0 0 1035648 548016 548016 152743 137469 7637 7637 46780 4678 42102 29542 21046 7365 1131 17818 12694 4442 682 25180 25180 65441 65441 16437 6541 9896 131 131 17934 16141 1793 14564 14564 1398 1398 3763 3763 Miscellaneous 19583 15724 3859 Dues and subscriptions 15333 15333 Communications 9961 8965 996 984624 794761 170517 19346 65052 95791 17232 18860 3057 3337 14056 11527 898 2529 16584649 18279741 18684 72099 16689572 18472357 80752 65908 332068 116000 18684 72099 431504 254007 X 16176427 18136709 81641 81641 16258068 18218350 16689572 18472357 108863 1851419 0 X X 0 1 X 1 0 X 68119 53972 59529 50271 57839 289730 68119 53972 59529 50271 57839 289730 289730 405582 332204 437145 371285 416793 1963009 485 27694 20 11 28210 2280949 0.12700 0.12300 X The organization meets the facts and circumstance test by maintaining a continuous and bona fide program for solicitation of funds from the general public. Sources of support are individuals from the community interested in furthering the advocacy efforts and mission of the organization as well as specific bequests from planned giving and other fundraising programs. The organization has a governing body which represents the broad interests of the public and provides funding directly for charitable purposes including programs and services in the areas of rehabilitative healthcare, research, education and therapeutic recreation for children with disabilities and their families. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 81641 0 0 81641 81641 81641 81641 81641 81641 81641 81641 81641 81641 81641 0 0 14056 11527 2529 2529 Lease liability 72099 72099 X 2879465 1851419 1851419 1028046 65441 65441 1093487 919183 0 919183 65441 65441 984624 Part X, Line 2: The Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code (the Code), therefore, no provision for income taxes is reflected in the financial statements. The Foundation presently discloses or recognizes income tax positions based on management's estimate of whether it is reasonably possible or probable that a liability has been incurred for unrecognized income taxes. Management has concluded that the Foundation has taken no uncertain tax positions that require adjustment in its financial statements. U.S. Forms 990 filed by the Foundation are subject to examination by taxing authorities. 1 ARC Glow 18 Main Street Mount Morris NY 14510 161022565 501(c)(3) 27173 0 Book Splish, Splash Rock & Roll campSplish, Splash Rock & Roll camp Buff State College Foundation 1300 Elmwood Ave - CLEV 412 Buffalo NY 14222 166037117 501(c)(3) 210000 0 Book Applied Behavioral Analyst Program Community Services for Every1 180 Oak Street Buffalo NY 14203 161317369 501(c)(3) 30000 0 Book Lyceum Community Empowerment program Children's Hospital of Buffalo Foundation 1028 Main St Buffalo NY 14202 161332044 501(c)(3) 214908 0 Book ABA Support Cradle Beach 8038 Old Lake Shore Rd Angola NY 14006 160743025 501(c)(3) 93000 0 Book GAP Camp program Gateway-Longview 10 Symphony Circle Buffalo NY 14201 160743081 501(c)(3) 22400 0 Book Library renovation/ Maker Space Project Insightful Strides Inc 1136 Creek Rd Attica NY 14011 821275912 501(c)(3) 10000 0 Book Mental Health enrichment Our Lady of Victory Homes of Charity 780 Ridge Rd Lackawanna NY 14218 833146984 501(c)(3) 67160 0 Book Evaluation and Treatment Center Parent Network of WNY 1021 Broadway Street Buffalo NY 14212 222438932 501(c)(3) 25000 0 Book Online evaluation Buffalo Media Resources Inc 2495 Main Street Ste 310 Buffalo NY 14214 222970899 501(c)(3) 20254 0 Book Digital Art Technology grant SABAH 2607 Niagara St Buffalo NY 14207 222200201 501(c)(3) 145000 0 Book Summer Athletes Bold at Heart skating program VIA 1170 Main Street Buffalo NY 14209 160743930 501(c)(3) 75000 0 Book O&M Training for School Aged blind or visually impaired children Villa Maria College of Buffalo 240 Pine Ridge Rd Buffalo NY 14225 160871487 40000 0 2 Scholarships For Achieve Program Part I, Line 2: The organization monitors the use of grant funds by physically visiting the site of the grantees, using the grant evaluation form that must be completed by the grantee orangizations and reviewing the grantees financial statements. Schedule I, Part I, Line 2: Grant applications must meet the selection criteria and requirements set by the grantor organization. The grant committee reviews the grant applications and makes recommendations to the board of directors. The selection of the grantees and the amount of grant awards are voted and approved by the board of directors. X 0 1 0 0 0 0 0 0 0 0 0 Catherine A Gura President 150100 0 0 0 12474 0 15595 0 0 0 178169 0 0 0 Part I, question 1.b. The Board of Directors evaluates the CEO's compensation and taxable benefits, which includes membership of the CEO in a social club that is used for business and pleasure. Form 990, Part VI, Section B, line 11b A copy of form 990 is emailed to each director prior to filing. Approval of form 990 by the board is documented in the minutes. Form 990, Part VI, Section B, line 12c The organization has both its staff and board members annually sign conflict of interest statements providing sufficient information about his or her personal interests/relationships so the organization can (1) Determine if any potential or actual conflicts exist and (2) monitor assignments to avoid placing the board member in a position where there is any appearance potential or actual, of a conflict of interest or objectivity. The completed statements are maintained by the organization. Form 990, Part VI, Section B, line 15a On an annual basis, the executive committee is presented with documentation with respect to the compensation of the president/CEO for review and approval. Such information includes reviews of annual performance and comparable data from similar sized tax exempt organizations in the community. The executive committee makes recommendations to the full board of directors for final approval of the compensation arrangement. Such review and approval by the board is documented in the organization's files. Form 990, Part VI, Section C, line 19 Documents are publically available upon request. Form 990 Part XII, Line 2c The organization assumes responsibility for the oversight of the audit of its financial statements and the selection of its independent auditors.