Civic Intelligence

Cerebral Palsy of Westchester Inc

EIN 13-1690769 • 501(c)3 • Rye Brook, NY

Profile

To advance the independence, productivity, and full citizenship of people with cerebral palsy and other disabilities.

1186 King StreetRye Brook, NY 10573

www.cpwestchester.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.20x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.26x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

44th percentile

2.3%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$293,107

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-6.2%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$34,631,723

Up $3,166,039 (+10%) from 2023

Liabilities

Up

$7,042,111

Up $1,279,921 (+22%) from 2023

Net Assets

Up

$27,589,612

Up $1,886,118 (+7.3%) from 2023

Revenue

Down

$27,403,293

Down $1,822,052 (-6.2%) from 2023

Expenses

Down

$26,775,576

Down $802,841 (-2.9%) from 2023

Net Income

Down

$627,717

Down $1,019,211 (-62%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2011: $17,842,773Liabilities 2011: $5,752,894Net Assets 2011: $12,089,8792011Assets 2012: $19,237,395Liabilities 2012: $5,647,801Net Assets 2012: $13,589,5942012Assets 2013: $20,370,841Liabilities 2013: $6,153,515Net Assets 2013: $14,217,3262013Assets 2014: $20,716,771Liabilities 2014: $6,537,822Net Assets 2014: $14,178,9492014Assets 2015: $19,761,473Liabilities 2015: $6,494,405Net Assets 2015: $13,267,0682015Assets 2016: $18,845,709Liabilities 2016: $5,287,186Net Assets 2016: $13,558,5232016Assets 2017: $19,554,108Liabilities 2017: $5,791,721Net Assets 2017: $13,762,3872017Assets 2018: $19,058,442Liabilities 2018: $5,169,715Net Assets 2018: $13,888,7272018Assets 2019: $21,573,251Liabilities 2019: $5,368,884Net Assets 2019: $16,204,3672019Assets 2020: $24,903,380Liabilities 2020: $8,478,039Net Assets 2020: $16,425,3412020Assets 2021: $30,519,949Liabilities 2021: $7,419,378Net Assets 2021: $23,100,5712021Assets 2022: $28,680,190Liabilities 2022: $5,904,153Net Assets 2022: $22,776,0372022Assets 2023: $31,465,684Liabilities 2023: $5,762,190Net Assets 2023: $25,703,4942023Assets 2024: $34,631,723Liabilities 2024: $7,042,111Net Assets 2024: $27,589,6122024

Highlighted filing

2024

Assets$34,631,723
Liabilities$7,042,111
Net Assets$27,589,612

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2011: $21,325,1482011Expenses 2012: $21,551,9982012Revenue 2013: $21,572,301Expenses 2013: $21,740,266Net Income 2013: -$167,9652013Revenue 2014: $22,802,403Expenses 2014: $22,309,402Net Income 2014: $493,0012014Revenue 2015: $23,755,957Expenses 2015: $24,316,696Net Income 2015: -$560,7392015Revenue 2016: $24,962,613Expenses 2016: $25,257,663Net Income 2016: -$295,0502016Revenue 2017: $24,975,039Expenses 2017: $25,210,365Net Income 2017: -$235,3262017Revenue 2018: $25,646,228Expenses 2018: $24,622,723Net Income 2018: $1,023,5052018Revenue 2019: $26,622,978Expenses 2019: $25,918,724Net Income 2019: $704,2542019Revenue 2020: $21,129,065Expenses 2020: $21,894,548Net Income 2020: -$765,4832020Revenue 2021: $26,619,533Expenses 2021: $21,132,883Net Income 2021: $5,486,6502021Revenue 2022: $27,762,488Expenses 2022: $26,442,160Net Income 2022: $1,320,3282022Revenue 2023: $29,225,345Expenses 2023: $27,578,417Net Income 2023: $1,646,9282023Revenue 2024: $27,403,293Expenses 2024: $26,775,576Net Income 2024: $627,7172024

Highlighted filing

2024

Revenue$27,403,293
Expenses$26,775,576
Net Income$627,717

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.6$7.04$27.6$27.4$26.8$0.63
2023Detailed filing. Detailed filing data is available for this year.$31.5$5.76$25.7$29.2$27.6$1.65
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.7$5.90$22.8$27.8$26.4$1.32
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.5$7.42$23.1$26.6$21.1$5.49
2020Detailed filing. Detailed filing data is available for this year.$24.9$8.48$16.4$21.1$21.9$0.77
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.6$5.37$16.2$26.6$25.9$0.70
2018Detailed filing. Detailed filing data is available for this year.$19.1$5.17$13.9$25.6$24.6$1.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.6$5.79$13.8$25.0$25.2$0.24
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.8$5.29$13.6$25.0$25.3$0.30
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.8$6.49$13.3$23.8$24.3$0.56
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$20.7$6.54$14.2$22.8$22.3$0.49
2013Detailed filing. Detailed filing data is available for this year.$20.4$6.15$14.2$21.6$21.7$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.2$5.65$13.6$21.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.8$5.75$12.1$21.3
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$29,335,815
Mission and Program Overview

Mission

To advance the independence, productivity, and full citizenship of people with cerebral palsy and other disabilities.

The agency operates various programs in westchester county, new york for persons with developmental, emotional, and/or physical disabilities. The agency receives its support predominately from federal and new york state governmental sources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,848,273$15,243,187▲ $4,394,914
Land, Buildings, and Equipment, Net$5,922,973$5,808,835▼ $114,138
Accounts Receivable$7,362,873$5,798,444▼ $1,564,429
Cash and Non-Interest-Bearing Accounts$2,096,369$2,791,277▲ $694,908
Savings and Temporary Cash Investments$1,071,699$503,001▼ $568,698
Prepaid Expenses and Deferred Charges$2,224$17,898▲ $15,674
Total Assets$28,680,190$31,465,684▲ $2,785,494
Other Assets Total$1,375,779$1,303,042▼ $72,737
Liabilities
Accounts Payable and Accrued Expenses$2,139,977$2,298,232▲ $158,255
Mortgage Notes Payable Secured by Investment Property$2,394,630$2,145,369▼ $249,261
Other Liabilities$1,023,510$999,549▼ $23,961
Deferred Revenue$208,938$191,022▼ $17,916
Escrow Account Liability$137,098$128,018▼ $9,080
Total Liabilities$5,904,153$5,762,190▼ $141,963
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,067,285$24,954,405▲ $2,887,120
Net Assets With Donor Restrictions$708,752$749,089▲ $40,337
Total Net Assets Fund Balance$22,776,037$25,703,494▲ $2,927,457
Total Liabilities and Net Assets / Fund Balance$28,680,190$31,465,684▲ $2,785,494

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,179,577$8,403,617$12,583,194
Land$1,280,555-$1,280,555
Leasehold Improvements$245,387$475,609$720,996
Equipment$61,455$222,648$284,103
Other Land Buildings$41,861$7,500$49,361

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$373,405-▲ $25,886-$399,291
2022$395,059-▼ $21,654-$373,405
2021$371,975-▲ $23,084-$395,059
2020$352,022-▲ $19,953-$371,975
2019$317,391-▲ $34,631-$352,022
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda KuckExecutive DirectorPT$250,356$44,863$295,219
Arlene HalsteadDirector of NursingFT$146,402$35,635$182,037
Stephanie Russo-pastilhaAssociate Executive DirectorFT$150,357$23,603$173,960
Barry WasserSchool PrincipalFT$137,544$35,605$173,149
Odette AddisonDirector of Recruitment and RetentionFT$148,995$16,753$165,748
Odette AddisonDirector of Recruitment and Retentio-$148,221$17,527$165,748
Bozena MazurekAssociate Executive DirectorFT$139,347$16,913$156,260
Philip T PiekarskiChief Financial OfficerPT$124,622$15,569$140,191

Board Members and Trustees

NameTitle
Richard N OstererPresident
David KelsonExecutive Vice President
Adriana DelaneyDirector
David FisherDirector
Edward DelaneyDirector
Gerald FeibuschDirector
Laura KleinDirector
Lisa Gioffre-bairdDirector
Lucas DasslerDirector
Mark FisherDirector
Venita OstererDirector
Randall RifelliTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Achievement Behavior ServicesBcba And Aba Services341 TRINITY PLACE, Malverne, NY 11096$660,712
Kid SuccessBcba And Aba Services405 RXR PLAZA, Uniondale, NY 11556$178,416
Ascen WorkforceStaffing NursesPO BOX 936601, Atlanta, GA 31193$158,502
Rbo StaffingStaffing NursesPO BOX 8362, St Joseph, MO 64508$144,833
Revenue and Support

Revenue Composition

Contributions and Grants
$3,393,089
Program Service Revenue
$25,416,013
Investment Income
$433,066
Other Revenue
$-16,823
All Other Contributions
$636,757
Change in Net Assets
$1,646,928

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,272,789
Revenue Not Reported on Financial Statements
$-47,444
Revenue Not Reported on Form 990
$1,280,529
Other Revenue Adjustments
$-110,470
Total Revenue per Audited Statements
$30,553,318
Total Revenue per Form 990
$29,225,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,732,486
Other Expenses$10,845,931
Total Fundraising Expense$252,154
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$11,329,852$1,196,228$142,537$12,668,617
Travel$2,258,965$2,608$675$2,262,248
Other Employee Benefits$1,870,514$204,514$34,204$2,109,232
Fees for Services Other$1,477,900$124,224$6,719$1,608,843
Payroll Taxes$1,076,204$145,128$19,679$1,241,011
All Other Expenses$780,301$260,834$11,839$1,052,974
Insurance$426,000$245,903$4,237$676,140
Occupancy$523,769$12,744$4,129$540,642
Current Officers, Directors, Trustees, and Key Employees-$435,410-$435,410
Other Expenses$99,141$239,015$10,338$348,494
Depreciation Depletion$220,227$100,911$1,099$322,237
Pension Plan Contributions$248,862$24,803$4,551$278,216
Office Expenses$25,444$117,541$2,244$145,229
Interest$24,551$86,536$250$111,337
Fees for Service Investment Mgmnt Fees-$63,026-$63,026
Fees for Services Legal-$31,127-$31,127
Total Functional Expenses$21,481,307$5,844,956$252,154$27,578,417

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$27,625,861
Total Expenses per Form 990$27,578,417
Expenses per Audited Statements$27,515,391
Expenses Not Reported on Form 990$110,470
Expenses Not Reported on Financial Statements$63,026
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$110,470
Fundraising Gross Income$88,410
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Classic$214,366$82,560-$82,560
Harvest Moonlight Soiree$53,721$5,850$5,042$808
Total Events$268,087$88,410$110,470$-22,060
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$809,162
Contingency Liability$190,387
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

1. Richard osterer. President, and venita osterer, director, have a family relationship. 2. Edward delaney, director, and adriana delaney, director, have a family relationship.

Form 990, Part VI, Section B, Line 11B

The 990 is prepared by an independent accountant, after the 990 is received and reviewed by management, it is sent to the full governing body prior to filing with irs.

Form 990, Part VI, Section B, Line 12C

Annually, the organization requires management and the board of directors to submit an attestation regarding potential conflict of interest if any may exist.

Form 990, Part VI, Section B, Line 15A

The salaries for senior management are sent to the board for approval.

Form 990, Part VI, Section C, Line 19

These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Cerebral Palsy of Westchester Inc
EIN
13-1690769
Phone
9149373800
Address
1186 KING STREET, RYE BROOK, NY 10573

Signing Officer

Name
Linda Kuck
Title
Executive Director
Phone
9149373800
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Kuck
Formed
1948
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
358
Volunteers
12

Preparer

Firm
Cbiz Marks Paneth LLC
Address
685 THIRD AVENUE, NEW YORK, NY 10017
Preparer
Magdalena Czerniawski
Phone
2125038800
Supplemental Narrative

Additional Explanations

FORM 990, PART XII LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART IV, LINE 2B:

The agency has signatory authority over most clients' funds in the residential program. These funds are expended at the direction of the participant for his or her personal needs.

PART V, LINE 4:

Endowment funds are restricted for investment in perpetuity with earnings available for uses specified by the donors, including assistive technology and scholarships.

PART X, LINE 2:

The agency believes it has no uncertain tax positions as of december 31, 2023 and 2022, in accordance with accounting standards codification ("asc") topic 740, which provides standards for establishing and classifying any tax provisions for uncertain tax positions.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Direct fundraising expense -110,470.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expense 110,470.

Raw XML AppendixShowing 400 of 865 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE AGENCY OPERATES VARIOUS PROGRAMS IN WESTCHESTER COUNTY, NEW YORK FOR PERSONS WITH DEVELOPMENTAL, EMOTIONAL, AND/OR PHYSICAL DISABILITIES. THE AGENCY RECEIVES ITS SUPPORT PREDOMINATELY FROM FEDERAL AND NEW YORK STATE GOVERNMENTAL SOURCES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR OF NURSING
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IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF RECRUITMENT AND RETENTION
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