2025-01-28T14:30:02-06:00 2024-06-30 454051133 FREED MAXICK PC 424 MAIN STREET SUITE 800 BUFFALO NY 142023508 990 2023-07-01 161372532 CHILD AND FAMILY SERVICES FOUNDATION CHIL 7168422750 330 DELAWARE AVENUE BUFFALO NY 14202 ELIZABETH A MCPARTLAND PRESIDENT & CEO 7168422750 2025-01-24 1 1 MARY MADONIA P00405803 7168472651 2025-01-24 2023 2025-03-06 01:10:19Z ELIZABETH A MCPARTLAND 330 DELAWARE AVENUE BUFFALO NY 14202 1601634 0 X CFSBNY.ORG X 1990 NY THE ORGANIZATION'S PRIMARY PURPOSE IS TO PROVIDE SUPPORT TO CHILD AND FAMILY SERVICES OF ERIE COUNTY AND STANLEY G. FALK SCHOOL. 8 8 0 8 0 0 122053 249859 0 0 219553 494507 0 0 341606 744366 0 265000 0 0 0 0 0 0 0 31200 32987 31200 297987 310406 446379 7010532 7467916 546700 272100 6463832 7195816 PROVIDE SUPPORT FOR THE BENEFIT OF CHILD AND FAMILY SERVICES OF ERIE COUNTY AND STANLEY G. FALK SCHOOL, AFFILIATED NEW YORK NOT-FOR-PROFIT ORGANIZATIONS. 0 0 265000 265000 PROVIDED SUPPORT FOR THE BENEFIT OF CHILD AND FAMILY SERVICES OF ERIE COUNTY AND STANLEY G. FALK SCHOOL, AFFILIATED NEW YORK NOT-FOR-PROFIT ORGANIZATIONS. 265000 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 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 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X THE ORGANIZATION 7168422750 330 DELAWARE AVENUE BUFFALO NY 14202 MICHAEL K WALSH BOARD MEMBER 0.30 0.30 X 0 0 0 RICHARD A WALL PHD BOARD MEMBER/CHAIR 0.30 0.30 X X 0 0 0 JOHN C SPITZMILLER BOARD MEMBER/SECRETARY 0.30 X X 0 0 0 CHRISTINE GARVELLI BOARD MEMBER/VICE CHAIR 0.30 0.60 X X 0 0 0 DANIEL MCAULIFFE BOARD MEMBER 0.30 X 0 0 0 LISA PETRONIO BOARD MEMBER 0.30 X 0 0 0 CHRISTINE CISCO BOARD MEMBER 0.30 0.30 X 0 0 0 NEIL PAWLOWSKI BOARD MEMBER 0.30 0.60 X 0 0 0 ELIZABETH A MCPARTLAND PRESIDENT & CEO 0.30 34.70 X 0 347721 55599 0 347721 55599 0 0 1 0 0 249859 249859 170940 170940 1180835 857268 323567 323567 323567 744366 0 0 494507 265000 265000 25887 25887 6500 6500 600 600 297987 265000 32987 0 100000 218584 6910532 7249332 7010532 7467916 546700 272100 546700 272100 X 6278572 6782973 185260 412843 6463832 7195816 7010532 7467916 446379 285605 0 X X 0 1 X 1 0 X X 1 CHILD AND FAMILY SERVICES OF ERIE COUNTY 161004825 10 1 265000 0 1 265000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1767046 220000 601906 2588952 1181854 121000 464192 1767046 1260228 60000 -138374 1181854 979741 280487 1260228 979664 77 979741 0 0 0 DUE TO AFFILIATES 272100 272100 X 1004084 285605 285605 718479 25887 25887 744366 272100 0 272100 25887 25887 297987 PART X, LINE 2: TAX STATUS: THE FOUNDATION IS A NOT-FOR-PROFIT CORPORATION PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE), AND APPROPRIATELY EXEMPT FROM FEDERAL TAXATION UNDER SECTION 501(A) OF THE CODE. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, REQUIRES THE RECOGNITION OF INCOME TAX POSITIONS WHEN IT IS MORE-LIKELY THAN-NOT THAT THE POSITION WILL BE SUSTAINED BASED ON THE MERITS OF THE POSITION. MANAGEMENT HAS CONCLUDED THAT THERE ARE NO MATERIAL TAX LIABILITIES THAT REQUIRE RECOGNITION AS OF JUNE 30, 2024 AND 2023. PART V, LINE 4: TO PROVIDE SUPPORT FOR CHILD AND FAMILY SERVICES OF ERIE COUNTY'S MISSION OF HELPING CHILDREN IN NEED OF SPECIAL ASSISTANCE. 0 CHILD AND FAMILY SERVICES OF ERIE COUNTY 330 DELAWARE AVENUE BUFFALO NY 14202 161004825 501(C)(3) 265000 0 GENERAL ASSISTANCE. 1 0 0 0 0 0 0 0 0 0 ELIZABETH A MCPARTLAND PRESIDENT & CEO 0 295221 0 52500 0 0 0 53004 0 2595 0 403320 0 0 PART 1, LINE 3 CHILD AND FAMILY SERVICES FOUNDATION DOES NOT HAVE ANY EMPLOYEES. THE SOLE MEMBER, CHILD AND FAMILY SERVICES OF ERIE COUNTY'S EXECUTIVE COMPENSATION COMMITTEE REVIEWS THE PROPOSED COMPENSATION FOR THE CEO, OFFICERS, AND KEY EMPLOYEES. A COMPARABLE STUDY UTILIZING LOCAL AND NATIONAL DATA IS USED IN DETERMINING APPROPRIATE COMPENSATION. IN ADDITION, AN INDEPENDENT COMPENSATION CONSULTANT WAS USED TO REVIEW COMPENSATION LEVELS. APPROVAL OF COMPENSATION FOR THE CEO, OFFICERS, AND KEY EMPLOYEES IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 CHILD AND FAMILY SERVICES OF ERIE COUNTY, AN AFFILIATED ORGANIZATION, IS THE SOLE MEMBER OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A CHILD AND FAMILY SERVICES OF ERIE COUNTY IS THE SOLE MEMBER OF THE FOUNDATION AND ELECTS THE ORGANIZATION DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS SUBJECT TO APPROVAL BY THE SOLE MEMBER ARE AMENDING THE CERTIFICATE OF INCORPORATION, MERGING WITH ONE OR MORE OTHER ENTITIES, DISPOSING OF SUBSTANTIALLY ALL ASSETS, AND DISSOLVING THE ENTITY. FORM 990, PART VI, SECTION B, LINE 11B CHILD AND FAMILY SERVICES FOUNDATION FEDERAL FORM 990 RETURN IS PREPARED BY AN OUTSIDE, INDEPENDENT ACCOUNTING FIRM, THEN REVIEWED BY THE AUDIT COMMITTEE OF CHILD AND FAMILY SERVICES OF ERIE COUNTY, AN AFFILIATED ORGANIZATION. THE BOARD OF THE FOUNDATION RECEIVES COPIES OF THE DRAFT FORM 990 PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CHILD AND FAMILY SERVICES FOUNDATION HAS A CONFLICT OF INTEREST POLICY FOR DIRECTORS AND OFFICERS. THE AGENCY'S CORPORATE COMPLIANCE OFFICER DETERMINES WHETHER A CONFLICT EXISTS AND REVIEWS THE CONFLICT IN COLLABORATION WITH THE AGENCY'S LEADERSHIP TEAM, CEO AND/OR BOARD AS APPLICABLE. DEPENDING ON THE CONFLICT, THE POLICY MAY REQUIRE THE BOARD MEMBER TO REMOVE THEMSELVES FROM THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 CHILD AND FAMILY SERVICES FOUNDATION DOES NOT HAVE ANY EMPLOYEES. THE SOLE MEMBER, CHILD AND FAMILY SERVICES OF ERIE COUNTY'S EXECUTIVE COMPENSATION COMMITTEE REVIEWS THE PROPOSED COMPENSATION FOR THE CEO, OFFICERS, AND KEY EMPLOYEES. A COMPARABLE STUDY UTILIZING LOCAL AND NATIONAL DATA IS USED IN DETERMINING APPROPRIATE COMPENSATION. IN ADDITION, AN INDEPENDENT COMPENSATION CONSULTANT WAS USED TO REVIEW COMPENSATION LEVELS. APPROVAL OF COMPENSATION FOR THE CEO, OFFICERS, AND KEY EMPLOYEES IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 A SUMMARIZED VERSION OF OUR FINANCIAL RESULTS ARE AVAILABLE VIA OUR CONSOLIDATED PARENT COMPANY'S ANNUAL REPORT. THE FOUNDATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ROUTINELY AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE OF CHILD AND FAMILY SERVICES OF ERIE COUNTY, AN AFFILIATED ORGANIZATION, ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANTS. THIS POLICY HAS NOT CHANGED FROM THE PRIOR YEAR. CHILD AND FAMILY SERVICES OF ERIE COUNTY 330 DELAWARE AVENUE BUFFALO NY 14202 161004825 SOCIAL SERVICES ORGANIZATION OFFEREING VARIOUS SUPPORT PROGRAMS. NY 501(C)(3) LINE 10 N/A 0 STANLEY G FALK SCHOOL 330 DELAWARE AVENUE BUFFALO NY 14202 161285546 PROVIDE K-12 EDUCATIONAL SERVICES TO STUDENTS WITH LEARNING NEEDS. NY 501(C)(3) LINE 2 CHILD AND FAMILY SERVICES OF ERIE COUNTY 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0