Civic Intelligence

University District Community

EIN 16-1072548 • 501(c)3 • Buffalo, NY

Profile

The university district community development association, inc. (udcda) operates the gloria j. Parks community center and provides various housing and human services to the community to enrich and enhance the quality of life in the community.

3242 Main StreetBuffalo, NY 14214

udcda.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.44x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.88x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

4.5%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-21%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$936,768

Up $88,962 (+10%) from 2023

Liabilities

Up

$1,344,670

Up $20,097 (+1.5%) from 2023

Net Assets

Up

-$407,902

Up $68,865 (+14%) from 2023

Revenue

Down

$1,534,014

Down $404,390 (-21%) from 2023

Expenses

Down

$1,465,149

Down $496,123 (-25%) from 2023

Net Income

Up

$68,865

Up $91,733 (+401%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $1,221,452Liabilities 2010: $807,163Net Assets 2010: $414,2892010Assets 2011: $1,219,552Liabilities 2011: $757,837Net Assets 2011: $461,7152011Assets 2012: $1,059,563Liabilities 2012: $544,065Net Assets 2012: $515,4982012Assets 2013: $1,021,318Liabilities 2013: $519,926Net Assets 2013: $501,3922013Assets 2014: $894,399Liabilities 2014: $574,001Net Assets 2014: $320,3982014Assets 2015: $987,391Liabilities 2015: $667,939Net Assets 2015: $319,4522015Assets 2016: $1,598,673Liabilities 2016: $1,256,318Net Assets 2016: $342,3552016Assets 2017: $1,062,643Liabilities 2017: $1,354,799Net Assets 2017: -$292,1562017Assets 2018: $965,195Liabilities 2018: $1,561,156Net Assets 2018: -$595,9612018Assets 2019: $1,117,215Liabilities 2019: $1,693,329Net Assets 2019: -$576,1142019Assets 2020: $1,246,804Liabilities 2020: $1,727,598Net Assets 2020: -$480,7942020Assets 2021: $1,256,818Liabilities 2021: $1,660,469Net Assets 2021: -$403,6512021Assets 2022: $1,662,321Liabilities 2022: $2,129,345Net Assets 2022: -$467,0242022Assets 2023: $847,806Liabilities 2023: $1,324,573Net Assets 2023: -$476,7672023Assets 2024: $936,768Liabilities 2024: $1,344,670Net Assets 2024: -$407,9022024

Highlighted filing

2024

Assets$936,768
Liabilities$1,344,670
Net Assets-$407,902

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2010: $564,076Expenses 2010: $575,325Net Income 2010: -$11,2492010Expenses 2011: $613,0742011Expenses 2012: $736,9992012Revenue 2013: $681,907Expenses 2013: $632,812Net Income 2013: $49,0952013Revenue 2014: $853,127Expenses 2014: $845,858Net Income 2014: $7,2692014Revenue 2015: $1,123,640Expenses 2015: $1,124,586Net Income 2015: -$9462015Revenue 2016: $1,090,607Expenses 2016: $1,067,704Net Income 2016: $22,9032016Revenue 2017: $1,291,491Expenses 2017: $1,327,681Net Income 2017: -$36,1902017Revenue 2018: $1,388,613Expenses 2018: $1,395,535Net Income 2018: -$6,9222018Revenue 2019: $1,548,049Expenses 2019: $1,528,203Net Income 2019: $19,8462019Revenue 2020: $1,406,660Expenses 2020: $1,311,340Net Income 2020: $95,3202020Revenue 2021: $1,668,406Expenses 2021: $1,591,263Net Income 2021: $77,1432021Revenue 2022: $1,723,990Expenses 2022: $1,787,363Net Income 2022: -$63,3732022Revenue 2023: $1,938,404Expenses 2023: $1,961,272Net Income 2023: -$22,8682023Revenue 2024: $1,534,014Expenses 2024: $1,465,149Net Income 2024: $68,8652024

Highlighted filing

2024

Revenue$1,534,014
Expenses$1,465,149
Net Income$68,865

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.94$1.34$0.41$1.53$1.47$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$1.32$0.48$1.94$1.96$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.66$2.13$0.47$1.72$1.79$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.26$1.66$0.40$1.67$1.59$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.25$1.73$0.48$1.41$1.31$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$1.69$0.58$1.55$1.53$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.97$1.56$0.60$1.39$1.40$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$1.35$0.29$1.29$1.33$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.60$1.26$0.34$1.09$1.07$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.67$0.32$1.12$1.12$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.57$0.32$0.85$0.85$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.02$0.52$0.50$0.68$0.63$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.54$0.52$0.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.76$0.46$0.61
2010Summary only. Only limited summary data is available for this year.$1.22$0.81$0.41$0.56$0.58$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$1,548,985
Mission and Program Overview

Mission

The university district community development association, inc. (udcda) operates the gloria j. Parks community center and provides various housing and human services to the community to enrich and enhance the quality of life in the community.

To provide housing and human services for the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$351,055$436,788▲ $85,733
Pledges and Grants Receivable$44,922$229,218▲ $184,296
Cash and Non-Interest-Bearing Accounts$332,593$134,334▼ $198,259
Savings and Temporary Cash Investments$1$100,601▲ $100,600
Prepaid Expenses and Deferred Charges$24,151$20,413▼ $3,738
Accounts Receivable$91,264$15,414▼ $75,850
Other Notes and Loans Receivable, Net$3,820$0▼ $3,820
Total Assets$847,806$936,768▲ $88,962
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,126,237$1,126,237→ $0
Other Liabilities$24,350$125,285▲ $100,935
Deferred Revenue$139,556$60,445▼ $79,111
Accounts Payable and Accrued Expenses$34,430$32,703▼ $1,727
Total Liabilities$1,324,573$1,344,670▲ $20,097
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-476,767$-407,902▲ $68,865
Total Net Assets Fund Balance$-476,767$-407,902▲ $68,865
Total Liabilities and Net Assets / Fund Balance$847,806$936,768▲ $88,962

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$319,669$544,479$864,148
Equipment$0$359,238$359,238
Leasehold Improvements$110,119$159,629$269,748
Other Land Buildings$0$23,500$23,500
Land$7,000-$7,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roseann ScibiliaExecutive DirectorFT$48,372$25,977$74,349

Board Members and Trustees

NameTitle
Edward SpeidelPresident
George MoreyVice President
Deborah ChadseyDirector
Nicholas MarinoDirector
Tanesha AliDirector
Christine MarinoSecretary
Wiley Simmons IIITreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,317,723
Program Service Revenue
$208,491
Investment Income
$903
Other Revenue
$6,897
All Other Contributions
$372,644
Change in Net Assets
$68,865

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,534,014
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,534,014
Total Revenue per Form 990
$1,534,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$800,580
Salaries, Compensation, and Employee Benefits$664,569
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$431,260$79,981-$511,241
Current Officers, Directors, Trustees, and Key Employees$62,183$11,532-$73,715
Fees for Services Accounting$1,500$67,144-$68,644
All Other Expenses$56,288$2,501-$58,789
Payroll Taxes$44,225$8,638-$52,863
Fees for Services Other$46,662$1,628-$48,290
Insurance$32,455$2,554-$35,009
Other Employee Benefits$21,714$5,036-$26,750
Depreciation Depletion$26,143--$26,143
Other Expenses$23,947$18-$23,965
Office Expenses$12,055$1,747-$13,802
Information Technology$9,931$1,459-$11,390
Advertising$3,286$1,227-$4,513
Travel$749--$749
Fees for Services Legal$685--$685
Total Functional Expenses$1,278,067$187,082$0$1,465,149

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,465,149
Total Expenses per Audited Statements$1,465,149
Total Expenses per Form 990$1,465,149
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,462
Fundraising Direct Expenses$14,971
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Christmas Party$4,810$4,810$3,693$1,117
Raffle Fundraiser$2,235$2,235$1,350$885
Total Events$21,461$21,461$14,971$6,490
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unexpended Grant Funds$100,600
Refundable Advances$13,660
Security Deposits$11,025
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

Line 11a explanation - Form 990 is reviewed and approved by the Executive Director and the Board of Directors prior to filing.

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

Board members, management, and staff must disclose any potential conflicts of interest as situations arise. All board members must sign an annual disclosure statement regarding possible conflicts of interest.

Form 990, Part VI, Section B, line 15

The Board of Directors reviews and approves the compensation for the Executive Director and Key Employees.

Form 990, Part VI, Section C, line 19

Governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
University District Community Developmen
EIN
16-1072548
Phone
7168321010
Address
3242 Main Street, Buffalo, NY 14214

Signing Officer

Name
Roseann Scibilia
Title
Executive Director
Phone
7168321010
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roseann Scibilia
Formed
1971
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
51
Volunteers
0

Preparer

Firm
Allied CPAs PC
Address
501 John James Audubon Suite 390, Amherst, NY 14228
Preparer
Jason J Mayausky CPA
Phone
7166940336
Supplemental Narrative

Additional Explanations

Part XII, Line 2C:

The process has not changed from the previous year.

Financial Statement Notes

Part X, Line 2:

The Association is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (the Code)and is classified as "other than a private foundation". Therefore, no provision for income taxes is reflected in the financial statements. The Association presently discloses or recognizes income tax positions based on managements estimate of whether it is reasonably possible or probable that a liability has been incurred for unrecognized income taxes. Management has concluded that the Association has taken no uncertain tax positions that require adjustment in its financial statements. U.S. Forms 990 filed by the Association are subject to examination by taxing authorities generally for a period of three years.

Raw XML AppendixShowing 400 of 484 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt015414
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To provide housing and human services for the community.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01227
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IRS990/AdvertisingGrp/TotalAmt04513
IRS990/AllOtherContributionsAmt0372644
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IRS990/BooksInCareOfDetail/PhoneNum07168321010
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03242 MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BUFFALO
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd014214
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IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt062183
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt073715
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
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IRS990/Desc0UDCDA's youth services programs include after-school, summer camp, Twenty-First Century Community Learning Center, and nutrition and counseling programs. Senior citizen programs include health, nutrition, exercise and social programs. Community athletic programs include after-school events and an open gym and fitness center.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Edward Speidel
IRS990/Form990PartVIISectionAGrp/PersonNm1George Morey
IRS990/Form990PartVIISectionAGrp/PersonNm2Wiley Simmons III
IRS990/Form990PartVIISectionAGrp/PersonNm3Christine Marino
IRS990/Form990PartVIISectionAGrp/PersonNm4Deborah Chadsey
IRS990/Form990PartVIISectionAGrp/PersonNm5Nicholas Marino
IRS990/Form990PartVIISectionAGrp/PersonNm6Tanesha Ali
IRS990/Form990PartVIISectionAGrp/PersonNm7Roseann Scibilia
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Executive Director
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The University District Community Development Association, Inc. (UDCDA) operates the Gloria J. Parks Community Center and provides various housing and human services to the community to enrich and enhance the quality of life in the community.
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/TotalAmt013802
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IRS990/OperateHospitalInd00
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021714
IRS990/OtherEmployeeBenefitsGrp/TotalAmt026750
IRS990/OtherExpensesGrp/Desc0Community Development E
IRS990/OtherExpensesGrp/Desc1Builiding Repairs and M
IRS990/OtherExpensesGrp/Desc2Food Program Supplies
IRS990/OtherExpensesGrp/Desc3Recreational Supplies
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt118
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IRS990/PartialLiquidationInd00
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IRS990/PrincipalOfficerNm0Roseann Scibilia
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IRS990/ProgramServiceRevenueGrp/BusinessCd1624110
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IRS990/ProgSrvcAccomActy2Grp/Desc0UDCDA's housing department is concerned about the quality of life in the neighborhood and community-at-large and strives to stimulate growth and revitalization through community and economic development efforts. UDCDA is committed to promoting home ownership; ensuring that all residents have access to adequate housing; empowering residents; renewing pride and restoring confidence in the community.
IRS990/ProgSrvcAccomActy3Grp/Desc0Rental programs provide housing for low income tenants and office space for other nonprofit organizations.
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IRS990/RegularMonitoringEnfrcInd01
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Refundable Advances
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Unexpended Grant Funds
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (the Code)and is classified as "other than a private foundation". Therefore, no provision for income taxes is reflected in the financial statements. The Association presently discloses or recognizes income tax positions based on managements estimate of whether it is reasonably possible or probable that a liability has been incurred for unrecognized income taxes. Management has concluded that the Association has taken no uncertain tax positions that require adjustment in its financial statements. U.S. Forms 990 filed by the Association are subject to examination by taxing authorities generally for a period of three years.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Christmas Party
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Line 11a explanation - Form 990 is reviewed and approved by the Executive Director and the Board of Directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members, management, and staff must disclose any potential conflicts of interest as situations arise. All board members must sign an annual disclosure statement regarding possible conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors reviews and approves the compensation for the Executive Director and Key Employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The process has not changed from the previous year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19

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