Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 14-1703260 • 501(c)3 • Queensbury, NY
Profile
To support the mission of related entities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
99th percentile
Higher net margin than 99% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 3827.4% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Assets
Down$0
Down $463,470 (-100%) from 2023
Liabilities
Down$0
Down $175 (-100%) from 2023
Net Assets
Down$0
Down $463,295 (-100%) from 2023
Revenue
Up$13,306
Up $13,306 from 2023
Expenses
Down$0
Down $20,000 (-100%) from 2023
Net Income
Up$13,306
Up $33,306 (+167%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To support the mission of related entities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $463,470 | - | - |
| Total Assets | $463,470 | $0 | ▼ $463,470 |
| Liabilities | |||
| Other Liabilities | $175 | - | - |
| Total Liabilities | $175 | $0 | ▼ $175 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $463,295 | - | - |
| Total Net Assets Fund Balance | $463,295 | $0 | ▼ $463,295 |
| Total Liabilities and Net Assets / Fund Balance | $463,470 | $0 | ▼ $463,470 |
| Name | Title | Other | Total |
|---|---|---|---|
| Gregory J Sorrentino | President/ce | $509,274 | $509,274 |
| Name | Title |
|---|---|
| Carl Cedrone | Chairperson |
| William H Richmond Iv | Past Chairpe |
| Gregory J Sorrentino | President/CEO |
| Stephanie Londrigan | Vice Chair |
| David Kaiser | Board Member |
| Elias Socolof | Board Member |
| James J Morris Iv | Board Member |
| Kenneth Tubbs | Board Member |
| Kristin Howarth | Board Member |
| Peter L Kudan | Board Member |
| Zachary Moore | Board Member |
| Helen Williams | Secretary |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $0 |
| Other Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Effective january 1,2013, the board of directors of both the center for disability services foundation inc. And foundation for the advancement of developmentally disabled persons inc. Approved the center for disability services foundation inc. To become the sole member of foundation for the advancement of developmentally disabled persons inc. This strategic affiliation allows the programs and services of foundation for the advancement of developmentally disabled persons inc. To be controlled and administered by the center for disability services foundation inc.”
“The sole member of foundation for the advancement of developmentally disabled persons inc. Is the center for disability services foundation inc.”
“The center for disability services foundation inc., the sole member, elects the board of directors of foundation for the advancement of developmentally disabled persons inc.”
“According to the by-laws certain decisions are reserved to and are delegated to the board of directors of the center for disability services foundation inc.”
“Copies of the draft form 990 were made available to all members of the governing body for their review and comments prior to finalization of the return.”
“All management and full-time employees file an annual report of compliance with the conflict of interest policy disclosing any conflicts that may exist. Individuals with any existence or appearance of conflict recuse themselves from the deliberative and decision-making processess in respect of matters affected.”
“Compensation and benefits for the ceo are determined by the exclusive vote of the independent members of the center for disability services inc. Board of directors, which takes into account comparability data from similar organizations in the region. Deliberations of the governing body on these issues are contemporaneously documented.”
“Audited financial statements of the organization are filed with the nys charities bureau and are available to the public at the bureau's website.”
“Asset transfer -476,601 in connection with the organization's dissolution, a certificate of deposit in the amount of 476,601 was transferred to the center for disability services foundation, inc. The transfer occurred in accordance with the organization's governing documents and applicable state law regarding asset distribution upon dissolution. The recipient organization is a recognized 501(c)(3) public charity with a mission consistent with the dissolving organization's exempt purpose. This transfer represents a significant disposition of assets and supports the continuation of disability related services and programs.”
“Audit committee procedures with respect to the review and oversight of the annual audit of financial statements and the appointment of the independent accountant have not changed from prior year.”
“The center (and related entities) follows guidance issued by fasb regarding accounting for uncertainty in income taxes. This guidance clarifies the accounting for income taxes by prescribing the minimum recognition threshold an income tax position is required to meet before being recognized in the financial statements and applies to all income tax positions. Each income tax position is assessed using a two-step process. A determination is first made as to whether it is more likely than not that the income tax position will be sustained, based upon technical merits, upon examination by the taxing authorities. If the income tax position is expected to meet the more likely than not criteria, the benefit recorded in the financial statements equals the largest amount that is greater than 50% likely to be realized upon its ultimate settlement. The income tax position taken by the not-for-profit entities of the center is that these entities continue to be exempt from income taxes by virtue of their tax exempt status. Management believes this tax position meets the more likely than not threshold, and, accordingly the tax benefit of this income tax position (no income tax expense or liability) has been recognized for the years ended on or before december 31, 2024. None of the center's and its related entities federal or state income tax returns is currently under examination by the internal revenue service ("irs") or state authorities. However, fiscal year 2021 and later remain subject to examination by irs and respective state authorities.”
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/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | GREGORY J SORRENTINO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5189442100 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 314 S MANNING BLVD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ALBANY |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.10 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 32472 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | WILLIAM H RICHMOND IV |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | HELEN WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KRISTIN HOWARTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DAVID KAISER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | PETER L KUDAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ZACHARY MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JAMES J MORRIS IV |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT/CE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PAST CHAIRPE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 13306 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 13306 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 13306 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
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| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO SUPPORT THE MISSION OF RELATED ENTITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 463295 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 463295 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
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| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 175 |
| IRS990/PartialLiquidationInd | 0 | true |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | GREGORY J SORRENTINO |
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| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/RelatedEntityInd | 0 | true |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 13306 |
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| IRS990ScheduleA/MajorityDirTrstSupportedOrgInd | 0 | true |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
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| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 10 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | UCPA OF THE TRI COUNTIES |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt | 0 | UCPA OF THE TRI COUNTIES |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType2Ind | 0 | X |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CENTER (AND RELATED ENTITIES) FOLLOWS GUIDANCE ISSUED BY FASB REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS AND APPLIES TO ALL INCOME TAX POSITIONS. EACH INCOME TAX POSITION IS ASSESSED USING A TWO-STEP PROCESS. A DETERMINATION IS FIRST MADE AS TO WHETHER IT IS MORE LIKELY THAN NOT THAT THE INCOME TAX POSITION WILL BE SUSTAINED, BASED UPON TECHNICAL MERITS, UPON EXAMINATION BY THE TAXING AUTHORITIES. IF THE INCOME TAX POSITION IS EXPECTED TO MEET THE MORE LIKELY THAN NOT CRITERIA, THE BENEFIT RECORDED IN THE FINANCIAL STATEMENTS EQUALS THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ITS ULTIMATE SETTLEMENT. THE INCOME TAX POSITION TAKEN BY THE NOT-FOR-PROFIT ENTITIES OF THE CENTER IS THAT THESE ENTITIES CONTINUE TO BE EXEMPT FROM INCOME TAXES BY VIRTUE OF THEIR TAX EXEMPT STATUS. MANAGEMENT BELIEVES THIS TAX POSITION MEETS THE MORE LIKELY THAN NOT THRESHOLD, AND, ACCORDINGLY THE TAX BENEFIT OF THIS INCOME TAX POSITION (NO INCOME TAX EXPENSE OR LIABILITY) HAS BEEN RECOGNIZED FOR THE YEARS ENDED ON OR BEFORE DECEMBER 31, 2024. NONE OF THE CENTER'S AND ITS RELATED ENTITIES FEDERAL OR STATE INCOME TAX RETURNS IS CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR STATE AUTHORITIES. HOWEVER, FISCAL YEAR 2021 AND LATER REMAIN SUBJECT TO EXAMINATION BY IRS AND RESPECTIVE STATE AUTHORITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EFFECTIVE JANUARY 1,2013, THE BOARD OF DIRECTORS OF BOTH THE CENTER FOR DISABILITY SERVICES FOUNDATION INC. AND FOUNDATION FOR THE ADVANCEMENT OF DEVELOPMENTALLY DISABLED PERSONS INC. APPROVED THE CENTER FOR DISABILITY SERVICES FOUNDATION INC. TO BECOME THE SOLE MEMBER OF FOUNDATION FOR THE ADVANCEMENT OF DEVELOPMENTALLY DISABLED PERSONS INC. THIS STRATEGIC AFFILIATION ALLOWS THE PROGRAMS AND SERVICES OF FOUNDATION FOR THE ADVANCEMENT OF DEVELOPMENTALLY DISABLED PERSONS INC. TO BE CONTROLLED AND ADMINISTERED BY THE CENTER FOR DISABILITY SERVICES FOUNDATION INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SOLE MEMBER OF FOUNDATION FOR THE ADVANCEMENT OF DEVELOPMENTALLY DISABLED PERSONS INC. IS THE CENTER FOR DISABILITY SERVICES FOUNDATION INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CENTER FOR DISABILITY SERVICES FOUNDATION INC., THE SOLE MEMBER, ELECTS THE BOARD OF DIRECTORS OF FOUNDATION FOR THE ADVANCEMENT OF DEVELOPMENTALLY DISABLED PERSONS INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCORDING TO THE BY-LAWS CERTAIN DECISIONS ARE RESERVED TO AND ARE DELEGATED TO THE BOARD OF DIRECTORS OF THE CENTER FOR DISABILITY SERVICES FOUNDATION INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COPIES OF THE DRAFT FORM 990 WERE MADE AVAILABLE TO ALL MEMBERS OF THE GOVERNING BODY FOR THEIR REVIEW AND COMMENTS PRIOR TO FINALIZATION OF THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL MANAGEMENT AND FULL-TIME EMPLOYEES FILE AN ANNUAL REPORT OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY DISCLOSING ANY CONFLICTS THAT MAY EXIST. INDIVIDUALS WITH ANY EXISTENCE OR APPEARANCE OF CONFLICT RECUSE THEMSELVES FROM THE DELIBERATIVE AND DECISION-MAKING PROCESSESS IN RESPECT OF MATTERS AFFECTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COMPENSATION AND BENEFITS FOR THE CEO ARE DETERMINED BY THE EXCLUSIVE VOTE OF THE INDEPENDENT MEMBERS OF THE CENTER FOR DISABILITY SERVICES INC. BOARD OF DIRECTORS, WHICH TAKES INTO ACCOUNT COMPARABILITY DATA FROM SIMILAR ORGANIZATIONS IN THE REGION. DELIBERATIONS OF THE GOVERNING BODY ON THESE ISSUES ARE CONTEMPORANEOUSLY DOCUMENTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION ARE FILED WITH THE NYS CHARITIES BUREAU AND ARE AVAILABLE TO THE PUBLIC AT THE BUREAU'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ASSET TRANSFER -476,601 IN CONNECTION WITH THE ORGANIZATION'S DISSOLUTION, A CERTIFICATE OF DEPOSIT IN THE AMOUNT OF 476,601 WAS TRANSFERRED TO THE CENTER FOR DISABILITY SERVICES FOUNDATION, INC. THE TRANSFER OCCURRED IN ACCORDANCE WITH THE ORGANIZATION'S GOVERNING DOCUMENTS AND APPLICABLE STATE LAW REGARDING ASSET DISTRIBUTION UPON DISSOLUTION. THE RECIPIENT ORGANIZATION IS A RECOGNIZED 501(C)(3) PUBLIC CHARITY WITH A MISSION CONSISTENT WITH THE DISSOLVING ORGANIZATION'S EXEMPT PURPOSE. THIS TRANSFER REPRESENTS A SIGNIFICANT DISPOSITION OF ASSETS AND SUPPORTS THE CONTINUATION OF DISABILITY RELATED SERVICES AND PROGRAMS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | AUDIT COMMITTEE PROCEDURES WITH RESPECT TO THE REVIEW AND OVERSIGHT OF THE ANNUAL AUDIT OF FINANCIAL STATEMENTS AND THE APPOINTMENT OF THE INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM PRIOR YEAR. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 12, PART XII, LINE 2C |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 6 | UNITED CEREBRAL PALSY ASSOCIATION O |
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