Civic Intelligence

Foundation for the Advancement of Develop Disabled Personsinc

EIN 14-1703260 • 501(c)3 • Queensbury, NY

Profile

To support the mission of related entities.

133 Aviation RoadQueensbury, NY 12804
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

100th percentile

$509,274

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 3827.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $611,563Liabilities 2011: $23,344Net Assets 2011: $588,2192011Assets 2012: $614,500Liabilities 2012: $57,592Net Assets 2012: $556,9082012Assets 2013: $545,154Liabilities 2013: $63,755Net Assets 2013: $481,3992013Assets 2014: $515,584Liabilities 2014: $6,357Net Assets 2014: $509,2572014Assets 2015: $508,065Liabilities 2015: $3Net Assets 2015: $508,0622015Assets 2016: $483,418Liabilities 2016: $123Net Assets 2016: $483,2952016Assets 2017: $483,415Liabilities 2017: $120Net Assets 2017: $483,2952017Assets 2018: $483,295Liabilities 2018: $0Net Assets 2018: $483,2952018Assets 2019: $483,722Liabilities 2019: $427Net Assets 2019: $483,2952019Assets 2020: $483,356Liabilities 2020: $61Net Assets 2020: $483,2952020Assets 2021: $483,774Liabilities 2021: $479Net Assets 2021: $483,2952021Assets 2022: $484,016Liabilities 2022: $721Net Assets 2022: $483,2952022Assets 2023: $463,470Liabilities 2023: $175Net Assets 2023: $463,2952023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $168,864Expenses 2011: $121,146Net Income 2011: $47,7182011Revenue 2012: $141,649Expenses 2012: $172,960Net Income 2012: -$31,3112012Revenue 2013: $22,269Expenses 2013: $56,880Net Income 2013: -$34,6112013Revenue 2014: $73,348Expenses 2014: $45,490Net Income 2014: $27,8582014Revenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $0Expenses 2023: $20,000Net Income 2023: -$20,0002023Revenue 2024: $13,306Expenses 2024: $0Net Income 2024: $13,3062024

Highlighted filing

2024

Revenue$13,306
Expenses$0
Net Income$13,306

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.13$0.00$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.63$0.00$4.63$0.00$0.20$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.84$0.01$4.83$0.00$0.00$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$0.00$4.83$0.00$0.00$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.83$0.00$4.83$0.00$0.00$0.00
2019Summary only. Only limited summary data is available for this year.$4.84$0.00$4.83$0.00$0.00$0.00
2018Summary only. Only limited summary data is available for this year.$4.83$0.00$4.83$0.00$0.00$0.00
2017Summary only. Only limited summary data is available for this year.$4.83$0.00$4.83$0.00$0.00$0.00
2016Summary only. Only limited summary data is available for this year.$4.83$0.00$4.83$0.00$0.00$0.00
2015Summary only. Only limited summary data is available for this year.$5.08$0.00$5.08$0.00$0.00$0.00
2014Summary only. Only limited summary data is available for this year.$5.16$0.06$5.09$0.73$0.45$0.28
2013Summary only. Only limited summary data is available for this year.$5.45$0.64$4.81$0.22$0.57$0.35
2012Summary only. Only limited summary data is available for this year.$6.15$0.58$5.57$1.42$1.73$0.31
2011Summary only. Only limited summary data is available for this year.$6.12$0.23$5.88$1.69$1.21$0.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$13,306
Mission and Program Overview

Mission

To support the mission of related entities.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Employees

NameTitleOtherTotal
Gregory J SorrentinoPresident/ce$509,274$509,274

Board Members and Trustees

NameTitle
Carl CedroneChairperson
William H Richmond IvPast Chairpe
Gregory J SorrentinoPresident/CEO
Stephanie LondriganVice Chair
David KaiserBoard Member
Elias SocolofBoard Member
James J Morris IvBoard Member
Kenneth TubbsBoard Member
Kristin HowarthBoard Member
Peter L KudanBoard Member
Zachary MooreBoard Member
Helen WilliamsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$13,306
Other Revenue
$0
Change in Net Assets
$13,306
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 3

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.

Form 990, Page 6, Part VI, Line 6

The sole member of foundation for the advancement of developmentally disabled persons inc. Is the center for disability services foundation inc.

Form 990, Page 6, Part VI, Line 7A

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.

Form 990, Page 6, Part VI, Line 7B

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.

Form 990, Page 6, Part VI, Line 11B

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.

Form 990, Page 6, Part VI, Line 12C

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.

Form 990, Page 6, Part VI, Line 15A

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.

Form 990, Page 6, Part VI, Line 19

Audited financial statements of the organization are filed with the nys charities bureau and are available to the public at the bureau's website.

Filing and Contact Details

Filer

Filer Name
Foundation for the Advancement of
EIN
14-1703260
Phone
5189442100
Address
133 AVIATION ROAD, QUEENSBURY, NY 12804

Signing Officer

Name
Gregory J Sorrentino
Title
President/CEO
Phone
5189442100
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory J Sorrentino
Formed
1987
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
Center for Disabilty Services
Address
314 S MANNING BLVD, ALBANY, NY 12208
Preparer
Center for Disability Services
Phone
5184375891
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

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.

Form 990, Page 12, Part XII, Line 2C

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.

Financial Statement Notes

Schedule D, Page 3, Part X

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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EFFECTIVE 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/ExplanationTxt1THE SOLE MEMBER OF FOUNDATION FOR THE ADVANCEMENT OF DEVELOPMENTALLY DISABLED PERSONS INC. IS THE CENTER FOR DISABILITY SERVICES FOUNDATION INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3ACCORDING 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/ExplanationTxt4COPIES 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/ExplanationTxt5ALL 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/ExplanationTxt6COMPENSATION 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/ExplanationTxt7AUDITED 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/ExplanationTxt8ASSET 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/ExplanationTxt9AUDIT 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 12, PART XII, LINE 2C
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CENTER FOR DISABILITY SERVICES
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6UNITED CEREBRAL PALSY ASSOCIATION O
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