Civic Intelligence

League for the Handicapped Inc

EIN 23-7025682 • 501(c)3 • Springville, NY

Profile

The organization provides the facilities in which the preschool learning center (16-0988866) provides educational and support services to children with special needs.

393 North StreetSpringville, NY 14141

n/A

Siviq Scores

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

Liabilities / Assets

39th percentile

0.12x

Higher debt load relative to assets than 39% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

1.83x

Higher debt load relative to revenue than 89% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Source year 2024

Net Margin

88th percentile

45%

Higher net margin than 88% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$106,975

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 33.2% of source-year revenue.

NTEE P • $5M-$10M nonprofits • Source year 2024

Asset Growth

52nd percentile

5.2%

Faster asset growth than 52% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-75%

Faster revenue growth than 2% of similar nonprofits.

NTEE P • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,042,542

Up $247,713 (+5.2%) from 2023

Liabilities

Down

$589,242

Down $25,073 (-4.1%) from 2023

Net Assets

Up

$4,453,300

Up $272,786 (+6.5%) from 2023

Revenue

Down

$321,968

Down $982,463 (-75%) from 2023

Expenses

Up

$177,798

Up $7,092 (+4.2%) from 2023

Net Income

Down

$144,170

Down $989,555 (-87%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,340,395Liabilities 2010: $947,655Net Assets 2010: $1,392,7402010Assets 2011: $2,302,980Liabilities 2011: $877,864Net Assets 2011: $1,425,1162011Assets 2013: $2,343,445Liabilities 2013: $841,794Net Assets 2013: $1,501,6512013Assets 2014: $2,359,754Liabilities 2014: $825,797Net Assets 2014: $1,533,9572014Assets 2015: $2,402,258Liabilities 2015: $811,877Net Assets 2015: $1,590,3812015Assets 2016: $2,486,754Liabilities 2016: $787,002Net Assets 2016: $1,699,7522016Assets 2017: $2,531,762Liabilities 2017: $766,291Net Assets 2017: $1,765,4712017Assets 2018: $2,562,480Liabilities 2018: $743,121Net Assets 2018: $1,819,3592018Assets 2019: $2,596,762Liabilities 2019: $731,528Net Assets 2019: $1,865,2342019Assets 2020: $2,663,769Liabilities 2020: $694,123Net Assets 2020: $1,969,6462020Assets 2021: $3,673,639Liabilities 2021: $666,589Net Assets 2021: $3,007,0502021Assets 2022: $3,624,458Liabilities 2022: $637,857Net Assets 2022: $2,986,6012022Assets 2023: $4,794,829Liabilities 2023: $614,315Net Assets 2023: $4,180,5142023Assets 2024: $5,042,542Liabilities 2024: $589,242Net Assets 2024: $4,453,3002024

Highlighted filing

2024

Assets$5,042,542
Liabilities$589,242
Net Assets$4,453,300

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2010: $150,9992010Expenses 2011: $159,6182011Expenses 2013: $178,4102013Revenue 2014: $249,518Expenses 2014: $217,212Net Income 2014: $32,3062014Revenue 2015: $239,586Expenses 2015: $183,161Net Income 2015: $56,4252015Revenue 2016: $296,045Expenses 2016: $186,674Net Income 2016: $109,3712016Revenue 2017: $250,465Expenses 2017: $184,746Net Income 2017: $65,7192017Revenue 2018: $240,770Expenses 2018: $186,887Net Income 2018: $53,8832018Revenue 2019: $229,191Expenses 2019: $183,316Net Income 2019: $45,8752019Revenue 2020: $285,049Expenses 2020: $180,637Net Income 2020: $104,4122020Revenue 2021: $1,224,792Expenses 2021: $187,388Net Income 2021: $1,037,4042021Revenue 2022: $240,822Expenses 2022: $174,105Net Income 2022: $66,7172022Revenue 2023: $1,304,431Expenses 2023: $170,706Net Income 2023: $1,133,7252023Revenue 2024: $321,968Expenses 2024: $177,798Net Income 2024: $144,1702024

Highlighted filing

2024

Revenue$321,968
Expenses$177,798
Net Income$144,170

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.04$0.59$4.45$0.32$0.18$0.14
2023Detailed filing. Detailed filing data is available for this year.$4.79$0.61$4.18$1.30$0.17$1.13
2022Detailed filing. Detailed filing data is available for this year.$3.62$0.64$2.99$0.24$0.17$0.07
2021Detailed filing. Detailed filing data is available for this year.$3.67$0.67$3.01$1.22$0.19$1.04
2020Detailed filing. Detailed filing data is available for this year.$2.66$0.69$1.97$0.29$0.18$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.60$0.73$1.87$0.23$0.18$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.56$0.74$1.82$0.24$0.19$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.53$0.77$1.77$0.25$0.18$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.49$0.79$1.70$0.30$0.19$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.40$0.81$1.59$0.24$0.18$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.36$0.83$1.53$0.25$0.22$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.84$1.50$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.88$1.43$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.95$1.39$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 8, 2024
Return Version
2023v6.0
Gross Receipts
$326,679
Mission and Program Overview

Mission

Facilities to service children with special needs

The organization provides the facilities in which the preschool learning center (16-0988866) provides educational and support services to children with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,013,595$2,174,116▲ $160,521
Accounts Receivable$1,281,204$1,390,201▲ $108,997
Land, Buildings, and Equipment, Net$1,010,993$1,126,343▲ $115,350
Savings and Temporary Cash Investments$413,153$314,116▼ $99,037
Cash and Non-Interest-Bearing Accounts$74,607$36,407▼ $38,200
Prepaid Expenses and Deferred Charges$1,277$1,359▲ $82
Total Assets$4,794,829$5,042,542▲ $247,713
Liabilities
Mortgage Notes Payable Secured by Investment Property$452,014$406,433▼ $45,581
Accounts Payable and Accrued Expenses$162,301$182,809▲ $20,508
Total Liabilities$614,315$589,242▼ $25,073
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,002,191$4,272,656▲ $270,465
Net Assets With Donor Restrictions$178,323$180,644▲ $2,321
Total Net Assets Fund Balance$4,180,514$4,453,300▲ $272,786
Total Liabilities and Net Assets / Fund Balance$4,794,829$5,042,542▲ $247,713

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$684,810$1,924,729$2,609,539
Leasehold Improvements$350,409$555,469$905,878
Equipment$1,128$110,946$112,074
Land$72,969-$72,969
Other Land Buildings$17,027-$17,027

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$44,347-▲ $234$20,500$24,041
2022$44,169-▲ $178-$44,347
2021$44,147-▲ $22-$44,169
2020$44,123-▲ $24-$44,147
2019$44,029-▲ $94-$44,123
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Thomas KelchlinChief FinancFT$106,975$106,975
Marcole FeuzExecutive DiFT$106,677$106,677

Board Members and Trustees

NameTitle
John CureoPresident
Allison SchwabBoard Member
Boyd WibleBoard Member
Donna ReynoldsBoard Member
Kevin MunroBoard Member
Lisa Bauer AdamsBoard Member
Shannon RosenwieSecretary
Colby RehrauerTreasurer
John JurkowskiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$31,270
Program Service Revenue
$227,642
Investment Income
$46,321
Other Revenue
$16,735
All Other Contributions
$31,020
Change in Net Assets
$144,170

Audited Revenue Reconciliation

Revenue per Audited Statements
$321,968
Revenue Not Reported on Form 990
$128,616
Total Revenue per Audited Statements
$450,584
Total Revenue per Form 990
$321,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$91,947--$91,947
Occupancy$46,641--$46,641
Interest$18,332--$18,332
Fees for Service Investment Mgmnt Fees-$12,866-$12,866
Insurance$4,320--$4,320
Fees for Services Accounting-$1,490-$1,490
Other Expenses-$1,350-$1,350
Office Expenses-$852-$852
Total Functional Expenses$161,240$16,558$0$177,798

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$177,798
Total Expenses per Audited Statements$177,798
Total Expenses per Form 990$177,798
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,446
Fundraising Direct Expenses$4,711
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Kiwanis$21,446$21,446$4,711$16,735
Total Events$21,446$21,446$4,711$16,735
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
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

The 990 is presented to the executive director and the board who approve

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

A conflict between personal interests and the interest of the organization. If such a situation arises, full disclosure should be made to the executive director. Conflicts within the board should be disclosed to the board president.

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

The board of directors is responsible for approving compensation levels of all top management positions, including the executive director. Raises, if feasible, are awarded in september, contingent on board approval of budgets.

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

The board of directors is responsible for approving compensation levels of all top management positions, including the executive director. Raises, if feasible, are awarded in september, contingent on board approval of budgets.

Form 990, Page 6, Part VI, Line 18

UPON REQUEST

Form 990, Page 6, Part VI, Line 19

T

Filing and Contact Details

Filer

Filer Name
League for the Handicapped Inc
EIN
23-7025682
Address
393 NORTH STREET, SPRINGVILLE, NY 14141
Doing Business As
THE CHILDREN'S LEAGUE

Signing Officer

Name
John Cureo
Title
President
Phone
7165929331
Signed
2024-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Cureo
Formed
1992
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
8

Preparer

Firm
Johnson Mackowiak & Associates Llp
Address
70 E MAIN ST, FREDONIA, NY 14063-1816
Preparer
Julie L Jagoda-booth CPA
Phone
7166724770
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PRESENTED TO THE EXECUTIVE DIRECTOR AND THE BOARD WHO APPROVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CONFLICT BETWEEN PERSONAL INTERESTS AND THE INTEREST OF THE ORGANIZATION. IF SUCH A SITUATION ARISES, FULL DISCLOSURE SHOULD BE MADE TO THE EXECUTIVE DIRECTOR. CONFLICTS WITHIN THE BOARD SHOULD BE DISCLOSED TO THE BOARD PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING COMPENSATION LEVELS OF ALL TOP MANAGEMENT POSITIONS, INCLUDING THE EXECUTIVE DIRECTOR. RAISES, IF FEASIBLE, ARE AWARDED IN SEPTEMBER, CONTINGENT ON BOARD APPROVAL OF BUDGETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING COMPENSATION LEVELS OF ALL TOP MANAGEMENT POSITIONS, INCLUDING THE EXECUTIVE DIRECTOR. RAISES, IF FEASIBLE, ARE AWARDED IN SEPTEMBER, CONTINGENT ON BOARD APPROVAL OF BUDGETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5T
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0LEAGUE FOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine2Txt0THE HANDICAPPED INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PRESCHOOL LEARNING CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0160988866
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROGRAM
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