Nonprofit · EIN 16-1426208
UNIVERSITY PSYCHIATRIC PRACTICE INC
Tax-exempt · BUFFALO, NY 14215
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $28,606,104 | $28,686,814 | -$80,710 | $26,978,657 | $4,942,107 | $22,036,550 |
| December 31, 2024 | 990 | $26,069,065 | $24,814,429 | $1,254,636 | $25,709,627 | $4,749,121 | $20,960,506 |
| December 31, 2023 | 990 | $23,631,174 | $23,243,791 | $387,383 | $23,463,446 | $4,177,703 | $19,285,743 |
| December 31, 2021 | 990 | $22,451,588 | $19,715,636 | $2,735,952 | $21,543,229 | $3,020,438 | $18,522,791 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,134,232
- of which government grants
- $6,734,163
- Program service revenue
- $20,195,421
- Investment income
- $1,210,288
- Net gain from sales of assets
- $394,449
- Other revenue
- $66,163
Expenses
- Grants and similar amounts paid
- $1,516,857
- Compensation of officers, directors and key employees
- $1,956,848
- Other salaries and wages
- $16,497,992
- Salaries, compensation and benefits (total)
- $20,696,220
- Professional fundraising fees
- $0
- Legal fees
- $7,699
- Accounting fees
- $40,571
- Occupancy
- $263,427
- Depreciation
- $7,341
- Program services (functional)
- $24,716,226
- Management and general (functional)
- $3,970,588
Balance sheet and other
- Total assets, start of year
- $25,709,627
- Total assets, end of year
- $26,978,657
- Total liabilities, end of year
- $4,942,107
- Net assets, end of year
- $22,036,550
- Land, buildings and equipment
- $120,918
- Net assets without donor restrictions
- $22,036,550
- Gross receipts
- $34,814,598
- Employees
- 87
- Volunteers
- 0
- Year formed
- 1992
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL CUMMINGS MD | PSYCHIATRIST Highest-paid employee | 40 | $821,532 | $10,500 |
| MICHAEL GUPPENBERGER MD | SECRETARY Trustee or director, Officer | 40 | $672,386 | $35,470 |
| DORI MARSHALL MD | PSYCHIATRIST Highest-paid employee | 40 | $614,988 | $10,500 |
| HONG YU MD | PSYCHIATRIST Highest-paid employee | 40 | $580,433 | $35,392 |
| JOSHNA SINGH MD | PSYCHIATRIST Highest-paid employee | 40 | $483,962 | $35,489 |
| VINAYAK S GOKHALE MD | PSYCHIATRIST Highest-paid employee | 40 | $495,978 | $10,500 |
| MICHAEL DIGIACOMO MD | TREASURER Officer | 40 | $451,514 | $10,500 |
| BETH SMITH MD | PRESIDENT Trustee or director, Officer | 40 | $426,045 | $10,500 |
| AMY BEREK | ASSOCIATE DIRECTOR OF OPER Officer | 40 | $290,066 | $26,877 |
| PAULA DELREGNO MD | VICE PRESIDENT Trustee or director, Officer | 40 | $288,779 | $8,813 |
| KATHERINE BEAKMAN | CHIEF FINANCIAL OFFICER Officer | 40 | $164,138 | $36,449 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL GUPPENBERGER MD | SECRETARY Trustee or director, Officer | 40 | $730,100 | $31,892 |
| MICHAEL CUMMINGS MD | PSYCHIATRIST Highest-paid employee | 40 | $735,674 | $10,350 |
| HONG YU MD | PSYCHIATRIST Highest-paid employee | 40 | $606,510 | $31,892 |
| DORI MARSHALL MD | PSYCHIATRIST Highest-paid employee | 40 | $592,885 | $10,350 |
| MICHAEL DIGIACOMO MD | TREASURER Officer | 40 | $502,469 | $10,350 |
| VINAYAK S GOKHALE MD | PSYCHIATRIST Highest-paid employee | 40 | $448,483 | $10,350 |
| MATTHEW L RUGGIERI MD | PSYCHIATRIST Highest-paid employee | 40 | $419,626 | $29,655 |
| BETH SMITH MD | PRESIDENT Trustee or director, Officer | 40 | $409,261 | $10,350 |
| AMY BEREK | ASSOCIATE DIRECTOR OF OPER Officer | 40 | $279,984 | $25,097 |
| PAULA DELREGNO MD | VICE PRESIDENT (AS OF 1/1/2025) Trustee or director, Officer | 40 | $257,644 | $7,879 |
| JEFFREY ANKER MD | VICE PRESIDENT (THROUGH 12/31/2024) Trustee or director, Officer | 40 | $232,851 | $6,986 |
| KATHERINE BEAKMAN | CHIEF FINANCIAL OFFICER Officer | 40 | $146,294 | $30,790 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL CUMMINGS MD | PSYCHIATRIST Highest-paid employee | 40 | $724,750 | $9,900 |
| DORI MARSHALL MD | TREASURER (PREVIOUS) Trustee or director, Officer | 40 | $655,612 | $9,900 |
| MICHAEL GUPPENBERGER MD | SECRETARY Trustee or director, Officer | 40 | $581,094 | $29,654 |
| HONG YU MD | PSYCHIATRIST Highest-paid employee | 40 | $548,522 | $29,654 |
| BALWANT NAGRA MD | PSYCHIATRIST Highest-paid employee | 40 | $544,413 | $29,654 |
| STEVEN DUBOVSKY MD | PRESIDENT (PREVIOUS) Trustee or director, Officer | 40 | $558,256 | $10,918 |
| MICHAEL DIGIACOMO MD | PSYCHIATRIST Highest-paid employee | 40 | $450,459 | $9,900 |
| JOSHNA SINGH MD | PSYCHIATRIST Highest-paid employee | 40 | $417,118 | $14,925 |
| BETH SMITH MD | PRESIDENT (CURRENT) Trustee or director, Officer | 40 | $358,897 | $9,900 |
| AMY BEREK | ASSOCIATE DIRECTOR OF OPER Officer | 40 | $277,518 | $24,284 |
| JEFFREY ANKER MD | VICE PRESIDENT AND TREASURER (CURRENT) Trustee or director, Officer | 40 | $289,494 | $8,685 |
| KATHERINE BEAKMAN | CHIEF FINANCIAL OFFICER Officer | 40 | $118,006 | $25,301 |
990 for the year ended December 31, 2021: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL CUMMINGS MD | PSYCHIATRIST Highest-paid employee | 40 | $760,619 | $8,700 |
| BALWANT NAGRA MD | PSYCHIATRIST Highest-paid employee | 40 | $676,283 | $23,053 |
| DORI MARSHALL MD | TREASURER Trustee or director, Officer | 40 | $556,187 | $8,700 |
| MICHAEL GUPPENBERGER MD | SECRETARY Trustee or director, Officer | 40 | $535,455 | $22,966 |
| HONG YU MD | PSYCHIATRIST Highest-paid employee | 40 | $517,884 | $22,966 |
| STEVEN DUBOVSKY MD | PRESIDENT Trustee or director, Officer | 40 | $463,643 | $9,718 |
| JEFFREY ANKER MD | VICE PRESIDENT Trustee or director, Officer | 40 | $388,551 | $8,700 |
| JOSHNA SINGH MD | PSYCHIATRIST Highest-paid employee | 40 | $365,228 | $8,700 |
| YOGESH BAKAHI MD | PSYCHIATRIST Highest-paid employee | 40 | $344,833 | $8,700 |
| AMY BEREK | CHIEF FINANCIAL OFFICER Officer | 40 | $280,922 | $22,002 |
Address and contacts
- Address (IRS master file)
- 462 GRIDER ST RM 1168, BUFFALO, NY 14215-3021
- In care of
- % DEPT OF PSYCHIATRY-UNIV AT BUFFAL
- Principal officer (990 for 2025)
- DR BETH SMITH, ERIE CO MEDICAL CENTER 462 G 1168, BUFFALO, NY 14215
- Signed the 990
- DR BETH SMITH, CHAIR AND PRESIDENT
- Phone
- (716) 898-4535
- Return prepared by
- CHIAMPOU TRAVIS BESAW & KERSHNER LLP
Mission
THE CORPORATION ASSISTS THE STATE UNIVERSITY OF NEW YORK AT BUFFALO DEPARTMENT OF PSYCHIATRY IN THE DELIVERY OF HEALTH CARE, RECRUITMENT AND RETENTION OF TEACHING PHYSICIANS, AND SUPPORT OF RESEARCH IN THE FIELD OF PSYCHIATRY.
Program accomplishments
- UNIVERSITY PSYCHIATRIC PRACTICE, INC. PROVIDES COMPREHENSIVE MENTAL HEALTH EVALUATION AND TREATMENT FOR CHILDREN, ADOLESCENTS, ADULTS, AND SENIOR CITIZENS. OUR COLLABORATIONS WITH HOSPITALS AND HEALTH CARE ORGANIZATIONS IN THE AREA AND WITH DEPARTMENTS OF PSYCHIATRY AROUND THE COUNTRY ENABLE US TO PROVIDE A FULL RANGE OF SERVICES FOR THE MOST COMPLEX PROBLEMS. OUR THREE LARGEST PROGRAMS INCLUDE CONTRACTS WITH ERIE COUNTY MEDICAL CENTER AND ERIE COUNTY DEPARTMENT OF MENTAL HEALTH AND A GRANT WITH THE OFFICE OF MENTAL HEALTH FOR CHILD & ADOLESCENT PSYCHIATRY FOR PRIMARY CARE. THE NUMBER OF CLIENTS/PATIENTS SERVED IS 34,255.Expenses $24,716,226 · grants $1,516,857 · revenue $20,261,584
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 | 990 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
- 16-1426208
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F110)
- Assets (IRS master file)
- $26,978,657
- Income (IRS master file)
- $34,814,598
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $28,606,104 | $28,686,814 | $26,978,657 | XML |
| 990 | December 2024 | $26,069,065 | $24,814,429 | $25,709,627 | XML |
| 990 | December 2023 | $23,631,174 | $23,243,791 | $23,463,446 | XML |
| 990 | December 2022 | $22,115,253 | $21,891,559 | $21,788,342 | IRS |
| 990 | December 2021 | $22,451,588 | $19,715,636 | $21,543,229 | XML |
| 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 16-1426208).
Questions about UNIVERSITY PSYCHIATRIC PRACTICE INC
- What is the EIN of UNIVERSITY PSYCHIATRIC PRACTICE INC?
- The employer identification number (EIN) of UNIVERSITY PSYCHIATRIC PRACTICE INC is 16-1426208.
- Is UNIVERSITY PSYCHIATRIC PRACTICE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to UNIVERSITY PSYCHIATRIC PRACTICE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UNIVERSITY PSYCHIATRIC PRACTICE 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 UNIVERSITY PSYCHIATRIC PRACTICE INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UNIVERSITY PSYCHIATRIC PRACTICE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of UNIVERSITY PSYCHIATRIC PRACTICE INC?
- The 990 for the year ended December 31, 2025 names DR BETH SMITH.
- Who are the officers and directors of UNIVERSITY PSYCHIATRIC PRACTICE INC?
- The 990 for the year ended December 31, 2025 lists 11 people; 11 received compensation from the organization, the highest $821,532 (MICHAEL CUMMINGS MD, PSYCHIATRIST).
- How much revenue does UNIVERSITY PSYCHIATRIC PRACTICE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $28,606,104, expenses of $28,686,814 and total assets of $26,978,657 at year end.
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