Civic Intelligence

Elmcrest Children'S Center Inc

EIN 15-0539090 • 501(c)3 • Syracuse, NY

View Organization Page

Profile

Provide care and treatment for children and families in need in order to improve their health and well being.

960 Salt Springs RoadSyracuse, NY 13224

www.elmcrest.org

Siviq Scores

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

Liabilities / Assets

31st percentile

0.17x

Higher debt load relative to assets than 31% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.20x

Higher debt load relative to revenue than 42% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Net Margin

38th percentile

1.3%

Higher net margin than 38% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

25th percentile

$210,086

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

NTEE P • $25M-$50M nonprofits • Source year 2024

Asset Growth

49th percentile

5.5%

Faster asset growth than 49% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

7.3%

Faster revenue growth than 47% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$38,941,197

Up $2,043,124 (+5.5%) from 2023

Liabilities

Down

$6,544,131

Down $360,798 (-5.2%) from 2023

Net Assets

Up

$32,397,066

Up $2,403,922 (+8.0%) from 2023

Operations
Liabilities / Revenue42nd percentileNet Margin38th percentile

Revenue

Up

$33,272,057

Up $2,267,638 (+7.3%) from 2023

Expenses

Down

$32,829,913

Down $1,090,410 (-3.2%) from 2023

Net Income

Up

$442,144

Up $3,358,048 (+115%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$40M$30M$20M$10M$0Assets 2010: $27,291,993Liabilities 2010: $7,275,550Net Assets 2010: $20,016,4432010Assets 2011: $28,918,345Liabilities 2011: $7,363,615Net Assets 2011: $21,554,7302011Assets 2012: $29,136,958Liabilities 2012: $9,601,257Net Assets 2012: $19,535,7012012Assets 2013: $29,781,399Liabilities 2013: $10,182,352Net Assets 2013: $19,599,0472013Assets 2014: $30,637,052Liabilities 2014: $9,968,240Net Assets 2014: $20,668,8122014Assets 2015: $29,986,571Liabilities 2015: $10,584,809Net Assets 2015: $19,401,7622015Assets 2016: $30,113,819Liabilities 2016: $12,202,967Net Assets 2016: $17,910,8522016Assets 2017: $30,844,507Liabilities 2017: $12,371,345Net Assets 2017: $18,473,1622017Assets 2018: $31,641,306Liabilities 2018: $12,281,206Net Assets 2018: $19,360,1002018Assets 2019: $32,965,697Liabilities 2019: $14,027,801Net Assets 2019: $18,937,8962019Assets 2020: $34,007,330Liabilities 2020: $16,636,802Net Assets 2020: $17,370,5282020Assets 2021: $37,848,520Liabilities 2021: $12,044,657Net Assets 2021: $25,803,8632021Assets 2022: $35,626,206Liabilities 2022: $7,269,260Net Assets 2022: $28,356,9462022Assets 2023: $36,898,073Liabilities 2023: $6,904,929Net Assets 2023: $29,993,1442023Assets 2024: $38,941,197Liabilities 2024: $6,544,131Net Assets 2024: $32,397,0662024

Highlighted filing

2024

Assets$38,941,197
Liabilities$6,544,131
Net Assets$32,397,066
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $17,255,0882010Expenses 2011: $18,125,5532011Revenue 2012: $19,319,336Expenses 2012: $19,087,684Net Income 2012: $231,6522012Expenses 2013: $20,890,2112013Revenue 2014: $22,730,341Expenses 2014: $22,108,860Net Income 2014: $621,4812014Revenue 2015: $23,029,355Expenses 2015: $22,433,790Net Income 2015: $595,5652015Revenue 2016: $23,742,702Expenses 2016: $23,591,027Net Income 2016: $151,6752016Revenue 2017: $25,788,676Expenses 2017: $25,089,978Net Income 2017: $698,6982017Revenue 2018: $28,497,046Expenses 2018: $25,722,057Net Income 2018: $2,774,9892018Revenue 2019: $27,296,239Expenses 2019: $26,802,083Net Income 2019: $494,1562019Revenue 2020: $28,156,275Expenses 2020: $26,932,225Net Income 2020: $1,224,0502020Revenue 2021: $27,658,349Expenses 2021: $24,047,093Net Income 2021: $3,611,2562021Revenue 2022: $28,659,263Expenses 2022: $25,549,160Net Income 2022: $3,110,1032022Revenue 2023: $31,004,419Expenses 2023: $33,920,323Net Income 2023: -$2,915,9042023Revenue 2024: $33,272,057Expenses 2024: $32,829,913Net Income 2024: $442,1442024

Highlighted filing

2024

Revenue$33,272,057
Expenses$32,829,913
Net Income$442,144
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$38,941,197
Liabilities
$6,544,131
Net assets
$32,397,066
Revenue
$33,272,057
Expenses
$32,829,913
Net income
$442,144
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$38.9$6.54$32.4$33.3$32.8$0.44
2023Detailed filing. Detailed filing data is available for this year.$36.9$6.90$30.0$31.0$33.9$2.92
2022Detailed filing. Detailed filing data is available for this year.$35.6$7.27$28.4$28.7$25.5$3.11
2021Detailed filing. Detailed filing data is available for this year.$37.8$12.0$25.8$27.7$24.0$3.61
2020Detailed filing. Detailed filing data is available for this year.$34.0$16.6$17.4$28.2$26.9$1.22
2019Detailed filing. Detailed filing data is available for this year.$33.0$14.0$18.9$27.3$26.8$0.49
2018Detailed filing. Detailed filing data is available for this year.$31.6$12.3$19.4$28.5$25.7$2.77
2017Detailed filing. Detailed filing data is available for this year.$30.8$12.4$18.5$25.8$25.1$0.70
2016Detailed filing. Detailed filing data is available for this year.$30.1$12.2$17.9$23.7$23.6$0.15
2015Detailed filing. Detailed filing data is available for this year.$30.0$10.6$19.4$23.0$22.4$0.60
2014Detailed filing. Detailed filing data is available for this year.$30.6$9.97$20.7$22.7$22.1$0.62
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.8$10.2$19.6$20.9
2012Summary only. Only limited summary data is available for this year.$29.1$9.60$19.5$19.3$19.1$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.9$7.36$21.6$18.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.3$7.28$20.0$17.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$34,633,326
Mission and Program Overview

Mission

Provide care and treatment for children and families in need in order to improve their health and well being.

Provide care & treatment for children and families in order to improve health and well-being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$15,175,012$16,823,497▲ $1,648,485
Land, Buildings, and Equipment, Net$9,736,536$9,607,188▼ $129,348
Accounts Receivable$5,606,833$8,418,082▲ $2,811,249
Savings and Temporary Cash Investments$3,008,586$1,251,464▼ $1,757,122
Pledges and Grants Receivable$150,424$112,901▼ $37,523
Cash and Non-Interest-Bearing Accounts$457,858$93,680▼ $364,178
Prepaid Expenses and Deferred Charges$49,277$52,267▲ $2,990
Inventories for Sale or Use$6,883$11,125▲ $4,242
Total Assets$36,898,073$38,941,197▲ $2,043,124
Other Assets Total$2,706,664$2,570,993▼ $135,671
Liabilities
Other Liabilities$3,557,330$4,047,594▲ $490,264
Accounts Payable and Accrued Expenses$2,941,060$2,194,547▼ $746,513
Mortgage Notes Payable Secured by Investment Property$406,539$301,990▼ $104,549
Total Liabilities$6,904,929$6,544,131▼ $360,798
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,904,214$29,431,401▲ $1,527,187
Net Assets With Donor Restrictions$2,088,930$2,965,665▲ $876,735
Total Net Assets Fund Balance$29,993,144$32,397,066▲ $2,403,922
Total Liabilities and Net Assets / Fund Balance$36,898,073$38,941,197▲ $2,043,124

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,748,682$10,662,167$18,410,849
Equipment$348,092$1,547,665$1,895,757
Leasehold Improvements$934,368$643,706$1,578,074
Other Land Buildings$291,733$1,118,557$1,410,290
Land$284,313-$284,313
Other Assets Org$873,468--
Other Securities$6,049,301--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,088,930$1,608,902▲ $125,496$857,663$2,965,665
2022$2,129,045$585,240▲ $78,975$704,330$2,088,930
2021$2,287,509$695,853▼ $327,755$526,562$2,129,045
2020$2,080,312$1,988,727▲ $364,063$2,145,593$2,287,509
2019$2,387,901$2,793,606▲ $15,236$3,116,431$2,080,312
Compensation and Service Providers
Top Officer Pay25th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Casey PatrickAssoc Exec Director Program OpsFT$190,782$19,304$210,086
Tulowiecki TerriAssoc Exec Director Financial OpsFT$146,637$16,144$162,781
Riposa Ruth AnnExecutive Director Thru 2/9/25FT$125,912$22,591$148,503
Sarah FeoccoChief PhychologistFT$104,212$10,860$115,072
Geglia JosephFormer Executive Director-$98,452$10,432$108,884

Board Members and Trustees

NameTitle
Muldoon JamesBoard President
Cleary DennisVice President
Loucks DanaVice President
Young JenniferVice President
Aiello DavidBoard Member
Bobbett Jodi CBoard Member
Brown EricBoard Member
Capriotti DavidBoard Member
Dougherty Sean PBoard Member
Gainey ShyniqueBoard Member
Lazarski Frank JBoard Member
Mcguire ThomasBoard Member
Miller Alison KBoard Member
Rowser SamuelBoard Member
Van Wie JanetteBoard Member
Williams Bruce JrBoard Member
Diane NappaExecutive Director Beg. 2/10/25
Bhattacharjee MerrySecretary
Raymond RyanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Gladd SecuritySecurity5390 SOUTH BAY RD, Syracuse, NY 13212$164,774
David J HubbardChild Psychiatrist125 YAUPON TRAIL, San Antonio, TX 78256$131,866
-Support Services ContractorPO BOX 324, Syracuse, NY 13214$116,142
Revenue and Support

Revenue Composition

Contributions and Grants
$2,030,829
Program Service Revenue
$30,357,799
Investment Income
$478,712
Other Revenue
$404,717
All Other Contributions
$1,917,584
Change in Net Assets
$442,144

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$52,452Nyse
Food Inventory73$13,373Fair Market Value (FMV)
Clothing and Household Goods-$8,293Fair Market Value (FMV)
Other Non Cash Contri Table11$4,230Fair Market Value (FMV)
Total Noncash Contributions86$78,348-

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,993,273
Revenue Not Reported on Financial Statements
$278,784
Revenue Not Reported on Form 990
$1,297,432
Other Revenue Adjustments
$278,784
Total Revenue per Audited Statements
$34,290,705
Total Revenue per Form 990
$33,272,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$26,940,792
Other Expenses$5,889,121
Total Fundraising Expense$192,477
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$19,812,793$1,645,912$108,500$21,567,205
Payroll Taxes$1,994,904$203,962$10,925$2,209,791
Other Employee Benefits$1,632,540$128,179$8,940$1,769,659
Occupancy$1,211,510$147,812$1,272$1,360,594
Pension Plan Contributions$880,750$90,049$4,823$975,622
Fees for Services Other$951,915--$951,915
Depreciation Depletion$623,520$155,880-$779,400
Current Officers, Directors, Trustees, and Key Employees-$418,515-$418,515
Travel$304,097$24,613-$328,710
Other Expenses$309,963$28,765$5,753$309,963
Office Expenses$134,150$84,587$12,418$231,155
Conferences and Meetings$113,166$46,280$3,306$162,752
Insurance$112,438$48,188-$160,626
All Other Expenses$119,314-$33,111$152,425
Fees for Services Legal$29,557$93,403-$122,960
Fees for Service Investment Mgmnt Fees-$74,941-$74,941
Total Functional Expenses$29,381,376$3,256,060$192,477$32,829,913

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$32,829,913
Total Expenses per Audited Statements$32,587,313
Expenses per Audited Statements$32,556,594
Expenses Not Reported on Financial Statements$273,319
Other Expense Adjustments$273,319
Expenses Not Reported on Form 990$30,719
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$30,719
Fundraising Gross Income$26,558
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$97,960$26,550$20,453$6,097
175th Anniversary$25,176$8-$8
Total Events$123,136$26,558$30,719$-4,161
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Pension Liability$2,147,880
Estimated Third Party Payor Settlements$1,132,685
Operating Lease Right-of-use$767,029
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
Yes
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 B, Line 11B

“The finance committee reviews the form 990 prior to filing. The form 990 is made available to the entire board of directors for their review prior to filing.”

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

“Before each board or committee meeting that includes a director with a potential conflict of interest the conflict is disclosed to the group. The director is excused from the meeting before the vote and does not vote. Committee chairs and senior staff enforce compliance with the policy.”

Form 990, Part VI, Section B, Line 15

“The executive director's compensation is determined by the executive committee of the board of directors who review comparability data from various sources including salary studies published by the child welfare league of america and the council of family and child caring agencies. The senior staff compensation is determined by the executive director of the agency who reviews comparability data from various sources including salary studies published by the child welfare league of america and the council of family and child caring agencies.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
ELMCREST CHILDREN'S CENTER INC
EIN
15-0539090
Phone
3154466250
Address
960 SALT SPRINGS ROAD, SYRACUSE, NY 13224

Signing Officer

Name
Diane Nappa
Title
Executive Director
Phone
3154466250
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Nappa
Formed
1855
Legal Domicile
Ny
Voting Board Members
14
Independent Board Members
14
Employees
759
Volunteers
56

Preparer

Firm
Fustcharles Llp
Address
220 S WARREN STREET, SYRACUSE, NY 13202
Preparer
Thomas J Giufre
Phone
3154463600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

“Expanded mental health crisis respite, a residential program through omh that provides short-term respite services for youth who are experiencing a mental health crisis. Their stay can be up to 21 days and focuses on treatment that resolves conflict and de-escalates crises.”

FORM 990, PART XI, LINE 9:

“Pension related changes other than net periodic pension cost 631,126. Change in value of beneficial interest in perpetual trusts 69,404. Pass-through income not recorded on books -5,465.”

Form 990, Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“To fund program shortfalls, provide capital for new construction and provide for the agency's future.”

PART X, LINE 2:

“The center is a not-for-profit organization and has been recognized as tax exempt pursuant to section 501(c)(3) of the internal revenue code. It has been determined that the center is not a private foundation. As of june 30, 2024 and 2023, the center did not have any unrecognized tax benefits or any related accrued interest or penalties. The tax years open to examination by federal and new york state taxing authorities are june 30, 2021 through june 30, 2024.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 30,719.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Investment expenses 74,941. Bad debt expense 198,378. Pass-through income not recorded on books 5,465.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 30,719.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Investment expenses 74,941. Bad debt expense 198,378.”

Raw XML AppendixShowing 400 of 869 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.

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