2024-10-24T15:10:16-05:00 2023-12-31 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2023-01-01 161118282 CENTER FOR ELDER LAW & JUSTICE INC CENT 7168533087 438 MAIN STREET 1200 BUFFALO NY 14202 KAREN L NICOLSON CEO/EXECUTIVE DIRECTOR 7168533087 2024-10-24 1 0 DAVID A URBAN CPA P00630018 7166340700 2024-10-24 2023 2024-10-15 13:58:12Z KAREN L NICOLSON 438 MAIN STREET 1200 BUFFALO NY 14202 8048687 0 X WWW.ELDERJUSTICENY.ORG X 1978 NY TO IMPROVE THE QUALITY OF LIFE FOR ELDERLY, DISABLED AND LOW-INCOME PERSONS IN THE WESTERN NEW YORK AREA THROUGH THE PROVISION OF FREE CIVIL LEGAL SERVICES. THE PRIMARY GOAL IS TO USE THE LEGAL SYSTEM TO ASSURE THAT CLIENTS MAY LIVE INDEPENDENTLY AND WITH DIGNITY. THE CENTER IS CO-TRUSTEE IN THE WNY COALITION POOLED TRUST WITH APPROXIMATELY $11 MILLION IN ASSETS. 20 20 98 36 0 0 5792720 6875152 949088 1051326 32039 30018 68102 61170 6841949 8017666 0 0 0 0 5516295 6504295 0 0 289030 1180431 1264139 6696726 7768434 145223 249232 5147371 5533370 2185991 2247228 2961380 3286142 TO IMPROVE THE QUALITY OF LIFE FOR ELDERLY, DISABLED AND LOW-INCOME PERSONS IN THE WESTERN NEW YORK AREA THROUGH THE PROVISION OF FREE CIVIL LEGAL SERVICES. THE PRIMARY GOAL IS TO USE THE LEGAL SYSTEM TO ASSURE THAT CLIENTS MAY LIVE INDEPENDENTLY AND WITH DIGNITY. 0 0 6271466 1051326 CELJ ADVOCATES FOR OLDER ADULTS, DISABLED PERSONS AND LOW INCOME INDIVIDUALS IN WESTERN NEW YORK. SINCE 1978, CELJ HAS SERVED CLIENTS THROUGH DIRECT SERVICES, LEGAL WORKSHOPS AND CLINICS, PRO BONO ACTIVITIES AND COMMUNITY EDUCATION EVENTS. THE AGENCY IS DIVIDED INTO TWO DEPARTMENTS: CIVIL LEGAL SERVICES AND GUARDIAN AND TRUSTEE SERVICES. IN 2023, WE HAD 8,452 TOTAL CASES OPEN AT ANY TIME, SERVING 22,920 PEOPLE (USING TOTAL HOUSEHOLD SIZE). WE HOSTED 229 OUTREACHES WITH 14,967 ATTENDEES. OUR SERVICES SAVED TAXPAYERS ACROSS NEW YORK STATE AN ESTIMATED $4,766,080 AND WE HELPED OUR CLIENTS RECOVER OR SAVE AN ESTIMATED $3,335,789. 6271466 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 98 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X KAREN L NICOLSON 7168533087 438 MAIN STREET 1200 BUFFALO NY 14202 ALAN J BOZER BOARD MEMBER 1.00 X 0 0 0 ANN MONROE SECRETARY 2.00 X X 0 0 0 ANNE JOYNT BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER M MARKS JD MBA BOARD MEMBER 1.00 X 0 0 0 EDWARD ROBINSON ESQ VICE PRESIDENT 2.00 X X 0 0 0 FIDELE MENAVANZA BOARD MEMBER 1.00 X 0 0 0 HOLLY HEJMOWSKI CPA TREASURER 2.00 X X 0 0 0 HOLLY P TUCKER BOARD MEMBER 1.00 X 0 0 0 HON ROSALIE BAILEY BOARD MEMBER 1.00 X 0 0 0 JAMES SCHWEGLER BOARD MEMBER 1.00 X 0 0 0 JESSICA KULPIT ESQ BOARD MEMBER 1.00 X 0 0 0 JUDGE JOHN F O'DONNELL BOARD MEMBER 1.00 X 0 0 0 LESLIE FOX BOARD MEMBER 1.00 X 0 0 0 OLIVER YOUNG ESQ BOARD MEMBER 1.00 X 0 0 0 PAUL J VALLONE ESQ BOARD MEMBER 1.00 X 0 0 0 ROBERT WEISSFLACH ESQ BOARD MEMBER 1.00 X 0 0 0 RYAN D LEDEBUR ESQ VICE PRESIDENT 2.00 X X 0 0 0 SARAH GALVAN VICE PRESIDENT 2.00 X X 0 0 0 STEVEN BENGART ESQ PRESIDENT 2.00 X X 0 0 0 TIMOTHY M O'MARA ESQ BOARD MEMBER 1.00 X 0 0 0 KAREN NICOLSON CEO/EXECUTIVE DIRECTOR 40.00 X 256366 0 40354 KIRTAN PATEL CFO (CURRENT) 40.00 X 23211 0 2494 TAMAR ROTHAUS CFO (PART-YEAR) 40.00 X 123004 0 15676 HELEN FERRARO-ZAFFRAM MANAGING ATTORNEY 40.00 X 165097 0 8302 DAVID SHAPIRO SENIOR ATTORNEY 40.00 X 115642 0 24271 SARA OGDEN ATTORNEY 40.00 X 112168 0 18849 795488 0 109946 5 0 1 0 0 3732 5884335 987085 6875152 POOLED TRUST ACCOUNT 541100 543015 543015 GUARDIANSHIPS 541100 300662 300662 CONTRACT REVENUE 541100 128555 128555 ATTORNEY FEES 541100 79094 79094 1051326 30018 30018 82622 31021 51601 51601 MISCELLANEOUS 900099 9569 9569 9569 8017666 1051326 0 91188 402581 327655 62079 12847 4606993 3749569 710405 147019 210729 171510 32495 6724 908970 739798 140164 29008 375022 305225 57829 11968 4765 3907 715 143 24970 24970 190407 132529 32306 25572 15032 12326 2255 451 62786 51484 9418 1884 163373 133966 24506 4901 334256 274090 50139 10027 80715 66187 12107 2421 34717 13664 20553 500 1569 1287 236 46 29442 24142 4416 884 47079 38605 7062 1412 DUES AND SUBSCRIPTION 101759 83442 15264 3053 TELEPHONE 67557 55397 10133 2027 FEES 32841 26929 4926 986 EQUIPMENT LEASES 25059 20548 3759 752 47812 39206 7171 1435 7768434 6271466 1207938 289030 842877 436795 1479376 2207502 154631 295973 108300 60617 232940 200214 44552 32726 1123187 1268771 1394448 1230986 5147371 5533370 641568 695924 5250 5250 4087 94065 125000 1535086 1326989 2185991 2247228 X 2652352 3021824 309028 264318 2961380 3286142 5147371 5533370 249232 75530 0 X X 0 1 X 1 1 1 X 4389135 3569761 5329663 5792720 6875152 25956431 4389135 3569761 5329663 5792720 6875152 25956431 25956431 17254 24650 40276 32039 30018 144237 29304 12350 22715 44364 9569 118302 26218970 3362758 0.99000 0.98850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 24970 0 0 24970 0 PART II-B, LINE 1: THE ORGANIZATION EXPENDS LOBBYING COSTS IN CONNECTION WITH OBTAINING AND RETAINING ITS FUNDING FROM GOVERNMENTAL SOURCES. 1 4087 89978 94065 1 X 38824 22952 15872 194116 177262 16854 32726 OPERATING LEASE 1136021 CLIENT TRUST FUNDS 94065 SECURITY DEPOSITS 900 1230986 DEFERRED COMPENSATION REVENUE 168754 OPERATING LEASE 1158235 1326989 X 8093196 75530 75530 8017666 0 8017666 7768434 0 7768434 0 7768434 PART IV, LINE 1B: EXPLANATION: CELJ IS COURT APPOINTED GUARDIAN FOR APPROXIMATELY 111 WARDS AND HAS BANK ACCOUNTS OPENED IN THE NAME OF THE WARD WITH CELJ LISTED AS THE GUARDIAN OF THE ACCOUNT. CELJ IS ALSO A TRUSTEE, ALONG WITH PEOPLE INC. AND KEY BANK, OF THE WESTERN NEW YORK COALITION OF TRUSTS. THESE GUARDIAN BANK ACCOUNTS AND POOLED TRUST ACCOUNTS ARE NOT REFLECTED ON CELJ'S FINANCIAL STATEMENTS. PART IV, LINE 2B: THE ORGANIZATION HOLDS FUNDS FOR CLIENTS THAT REPRESENT PREPAYMENTS OF LEGAL SERVICES. AS SUCH, A CORRESPONDING LIABILITY IS RECOGNIZED FOR THE AMOUNT OF FUNDS HELD ON THE CLIENTS' BEHALF. PART X, LINE 2: THE ORGANIZATION 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 ORGANIZATION HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE ORGANIZATION 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 ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE ORGANIZATION ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. GOLF TOURNAMENT 56160 56160 31021 MEAT RAFFLE 18209 18209 1 8253 8253 82622 82622 31021 31021 51601 X X 0 1 0 0 0 0 0 0 0 KAREN NICOLSON CEO/EXECUTIVE DIRECTOR 256366 0 0 0 0 0 35200 0 5154 0 296720 0 0 0 HELEN FERRARO-ZAFFRAM MANAGING ATTORNEY 165097 0 0 0 0 0 8302 0 0 0 173399 0 0 0 PART I, LINE 3 THE ORGANIZATION USES AN INDEPENDENT COMPENSATION CONSULTANT EVERY FEW YEARS. THE BOARD OF DIRECTORS WILL APPROVE THE EXECUTIVE DIRECTOR SALARY. PART I, LINE 4B KAREN NICOLSON, EXECUTIVE DIRECTOR, PARTICIPATED IN A NON-QUALIFIED RETIREMENT PLAN. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND THE CFO PRIOR TO FILING, AND A COPY IS PROVIDED TO MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C EXPLANATION: BOARD MEMBERS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN A STATEMENT INDICATING THEY RECEIVED THE POLICY AND ARE IN COMPLIANCE WITH IT. FORM 990, PART VI, SECTION B, LINE 15 EXPLANATION: THE BOARD OF DIRECTORS HAS A SALARY REVIEW COMMITTEE THAT ANNUALLY REVIEWS THE SALARY OF THE CHIEF EXECUTIVE OFFICER AND KEY EMPLOYEES. ANY CHANGES IN THE EXECUTIVE DIRECTOR'S SALARY MUST BE APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 EXPLANATION: GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. FORM 990 PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.