Nonprofit · EIN 16-1118282
CENTER FOR ELDER LAW AND JUSTICE INC
Tax-exempt · BUFFALO, NY 14202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $8,570,249 | $8,401,622 | $168,627 | $5,497,665 | $1,990,722 | $3,506,943 |
| December 31, 2023 | 990 | $8,017,666 | $7,768,434 | $249,232 | $5,533,370 | $2,247,228 | $3,286,142 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $7,418,323
- of which government grants
- $6,412,393
- Program service revenue
- $1,070,699
- Investment income
- $43,750
- Net income from fundraising events
- $29,988
- Other revenue
- $37,477
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $5,456,676
- Salaries, compensation and benefits (total)
- $7,110,026
- Professional fundraising fees
- $0
- Legal fees
- $12,355
- Occupancy
- $335,942
- Travel
- $72,539
- Depreciation
- $17,270
- Program services (functional)
- $6,787,600
- Management and general (functional)
- $1,315,496
- Fundraising (functional)
- $298,526
Balance sheet and other
- Total assets, start of year
- $5,533,370
- Total assets, end of year
- $5,497,665
- Total liabilities, end of year
- $1,990,722
- Net assets, end of year
- $3,506,943
- Land, buildings and equipment
- $34,932
- Publicly traded securities
- $1,411,574
- Net assets without donor restrictions
- $3,230,367
- Net assets with donor restrictions
- $276,576
- Gross receipts
- $8,591,550
- Employees
- 101
- Volunteers
- 104
- Year formed
- 1978
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KAREN NICOLSON | CHIEF EXECUTIVE OFFICER Officer | 40 | $256,993 | $41,606 |
| HELEN FERRARO-ZAFFRAM | MANAGING ATTORNEY Highest-paid employee | 40 | $148,481 | $7,483 |
| DAVID SHAPIRO | SENIOR ATTORNEY Highest-paid employee | 40 | $124,570 | $25,946 |
| RACHEL HASELEY | CHIEF HUMAN RESOURCE OFFICER Highest-paid employee | 40 | $123,933 | $26,120 |
| KIRTAN PATEL | CHIEF FINANCIAL OFFICER Officer | 40 | $120,692 | $12,955 |
| ANN MONROE | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| ANNE E JOYNT ESQ | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| BEN CRANSTON ESQ | MEMBER Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER M MARKS JD MBA | MEMBER Trustee or director | 1 | $0 | $0 |
| FIDELE MENAVANZA | MEMBER Trustee or director | 2 | $0 | $0 |
| HOLLY HEJMOWSKI CPA | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| HOLLY P TUCKER ESQ | MEMBER Trustee or director | 1 | $0 | $0 |
| HON ROSALIE BAILEY | MEMBER Trustee or director | 1 | $0 | $0 |
| JAMES SCHWEGLER ESQ | MEMBER Trustee or director | 1 | $0 | $0 |
| JESSICA KULPIT ESQ | MEMBER Trustee or director | 1 | $0 | $0 |
10 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDGE JOHN F O'DONNELL | MEMBER Trustee or director | 1 | $0 |
| LESLIE FOX MBA | MEMBER Trustee or director | 1 | $0 |
| OLIVER YOUNG ESQ | MEMBER Trustee or director | 1 | $0 |
| PAUL J VALLONE ESQ | MEMBER Trustee or director | 2 | $0 |
| ROBERT WEISSFLACH ESQ | MEMBER Trustee or director | 1 | $0 |
| RYAN D LEDEBUR ESQ | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| SAM ALBA ESQ | MEMBER Trustee or director | 1 | $0 |
| SARAH GALVAN ESQ | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| STEVEN BENGART ESQ | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JUDGE MICHAEL HUDSON | MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 26 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KAREN NICOLSON | CEO/EXECUTIVE DIRECTOR Officer | 40 | $256,366 | $40,354 |
| HELEN FERRARO-ZAFFRAM | MANAGING ATTORNEY Highest-paid employee | 40 | $165,097 | $8,302 |
| DAVID SHAPIRO | SENIOR ATTORNEY Highest-paid employee | 40 | $115,642 | $24,271 |
| TAMAR ROTHAUS | CFO (PART-YEAR) Officer | 40 | $123,004 | $15,676 |
| SARA OGDEN | ATTORNEY Highest-paid employee | 40 | $112,168 | $18,849 |
| KIRTAN PATEL | CFO (CURRENT) Officer | 40 | $23,211 | $2,494 |
| ALAN J BOZER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ANN MONROE | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| ANNE JOYNT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER M MARKS JD MBA | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| EDWARD ROBINSON ESQ | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| FIDELE MENAVANZA | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HOLLY HEJMOWSKI CPA | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| HOLLY P TUCKER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HON ROSALIE BAILEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JAMES SCHWEGLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JESSICA KULPIT ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JUDGE JOHN F O'DONNELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LESLIE FOX | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| OLIVER YOUNG ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PAUL J VALLONE ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROBERT WEISSFLACH ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RYAN D LEDEBUR ESQ | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| SARAH GALVAN | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| STEVEN BENGART ESQ | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| TIMOTHY M O'MARA ESQ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 438 MAIN ST STE 1200, BUFFALO, NY 14202-3207
- In care of
- % MICKEY JEZIOROWSKI
- Principal officer (990 for 2024)
- KAREN L NICOLSON, 438 MAIN STREET 1200, BUFFALO, NY 14202
- Signed the 990
- KAREN L NICOLSON, CEO/EXECUTIVE DIRECTOR
- Phone
- (716) 853-3087
- Website
- WWW.ELDERJUSTICENY.ORG
- Return prepared by
- EFPR GROUP CPAS PLLC
Mission
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.
Program accomplishments
- SEE SCHEDULE O:CELJ ADVOCATES FOR OLDER ADULTS, DISABLED PERSONS AND LOW INCOMEINDIVIDUALS IN WESTERN NEW YORK. SINCE 1978, CELJ HAS SERVED CLIENTSTHROUGH DIRECT SERVICES, LEGAL WORKSHOPS AND CLINICS, PRO BONOACTIVITIES AND COMMUNITY EDUCATION EVENTS. THE AGENCY IS DIVIDED INTOTWO DEPARTMENTS: CIVIL LEGAL SERVICES AND GUARDIAN AND TRUSTEESERVICES. IN 2024, WE HAD 8,001 TOTAL CASES OPEN AT ANY TIME, SERVING13,993 PEOPLE (USING TOTAL HOUSEHOLD SIZE). WE HOSTED 236 OUTREACHESWITH 15,604 ATTENDEES. OUR SERVICES SAVED TAXPAYERS ACROSS NEW YORKSTATE AN ESTIMATED $5,712,470 AND WE HELPED OUR CLIENTS RECOVER OR SAVEAN ESTIMATED $5,536,234.IN ADDITION TO OUR PROGRAM REVENUE, WE MANAGE A POOLED SUPPLEMENTAL NEEDS TRUST. THE WESTERN NEW YORK COALITION TRUST HAS $15,274,744 UNDER FISCAL MANAGEMENT PROVIDING TRUSTEE SERVICES TO 803 BENEFICIARIESFINALLY, WE ARE COURT APPOINTED GUARDIANS FOR 85 PEOPLE MANAGING AN ADDITIONAL $9,794,582 IN ASSETSExpenses $6,787,600 · revenue $1,070,699
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 16-1118282
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80Z)
- Assets (IRS master file)
- $5,497,665
- Income (IRS master file)
- $8,591,550
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $8,570,249 | $8,401,622 | $5,497,665 | XML |
| 990 | December 2023 | $8,017,666 | $7,768,434 | $5,533,370 | XML |
| 990 | December 2022 | $6,841,949 | $6,696,726 | $5,147,371 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 16-1118282).
Questions about CENTER FOR ELDER LAW AND JUSTICE INC
- What is the EIN of CENTER FOR ELDER LAW AND JUSTICE INC?
- The employer identification number (EIN) of CENTER FOR ELDER LAW AND JUSTICE INC is 16-1118282.
- Is CENTER FOR ELDER LAW AND JUSTICE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to CENTER FOR ELDER LAW AND JUSTICE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTER FOR ELDER LAW AND JUSTICE INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CENTER FOR ELDER LAW AND JUSTICE INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CENTER FOR ELDER LAW AND JUSTICE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CENTER FOR ELDER LAW AND JUSTICE INC?
- The 990 for the year ended December 31, 2024 names KAREN L NICOLSON.
- Who are the officers and directors of CENTER FOR ELDER LAW AND JUSTICE INC?
- The 990 for the year ended December 31, 2024 lists 25 people; 5 received compensation from the organization, the highest $256,993 (KAREN NICOLSON, CHIEF EXECUTIVE OFFICER).
- How much revenue does CENTER FOR ELDER LAW AND JUSTICE INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $8,570,249, expenses of $8,401,622 and total assets of $5,497,665 at year end.
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