Civic Intelligence

Ennio Cerquetti Memorial Development

EIN 45-5087386 • 501(c)3 • Elma, NY

Profile

To establish, provide, operate, and maintain community residential services and community living for the developmentally disabled, and elderly persons.

960 West Maple CourtElma, NY 14059

n/A

Siviq Scores

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

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

NTEE L • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

21st percentile

0.13x

Higher debt load relative to revenue than 21% of similar nonprofits.

NTEE L • $1M-$5M nonprofits • Source year 2025

Net Margin

26th percentile

-25%

Higher net margin than 26% of similar nonprofits.

NTEE L • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$293,771

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 282.5% of source-year revenue.

NTEE L • $1M-$5M nonprofits • Source year 2025

Asset Growth

38th percentile

-2.9%

Faster asset growth than 38% of similar nonprofits.

NTEE L • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

86th percentile

31%

Faster revenue growth than 86% of similar nonprofits.

NTEE L • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$1,523,586

Down $44,938 (-2.9%) from 2024

Liabilities

Down

$13,681

Down $18,973 (-58%) from 2024

Net Assets

Down

$1,509,905

Down $25,965 (-1.7%) from 2024

Operations
Liabilities / Revenue21st percentileNet Margin26th percentile

Revenue

Up

$103,993

Up $24,685 (+31%) from 2024

Expenses

Down

$129,958

Down $17,782 (-12%) from 2024

Net Income

Up

-$25,965

Up $42,467 (+62%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $0Liabilities 2012: $02012Assets 2013: $302,972Liabilities 2013: $0Net Assets 2013: $302,9722013Assets 2014: $2,144,869Liabilities 2014: $149,083Net Assets 2014: $1,995,7862014Assets 2015: $1,989,131Liabilities 2015: $46,359Net Assets 2015: $1,942,7722015Assets 2016: $1,945,012Liabilities 2016: $46,247Net Assets 2016: $1,898,7652016Assets 2017: $1,900,840Liabilities 2017: $53,167Net Assets 2017: $1,847,6732017Assets 2018: $1,852,958Liabilities 2018: $61,569Net Assets 2018: $1,791,3892018Assets 2019: $1,803,442Liabilities 2019: $61,129Net Assets 2019: $1,742,3132019Assets 2020: $1,753,240Liabilities 2020: $52,521Net Assets 2020: $1,700,7192020Assets 2021: $1,721,929Liabilities 2021: $54,292Net Assets 2021: $1,667,6372021Assets 2022: $1,667,682Liabilities 2022: $51,636Net Assets 2022: $1,616,0462022Assets 2023: $1,626,861Liabilities 2023: $22,559Net Assets 2023: $1,604,3022023Assets 2024: $1,568,524Liabilities 2024: $32,654Net Assets 2024: $1,535,8702024Assets 2025: $1,523,586Liabilities 2025: $13,681Net Assets 2025: $1,509,9052025

Highlighted filing

2025

Assets$1,523,586
Liabilities$13,681
Net Assets$1,509,905
Open 2025 Filing

Operations Trend

Revenue Growth86th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $302,972Expenses 2013: $0Net Income 2013: $302,9722013Revenue 2014: $1,694,231Expenses 2014: $1,417Net Income 2014: $1,692,8142014Revenue 2015: $47,460Expenses 2015: $100,474Net Income 2015: -$53,0142015Revenue 2016: $63,881Expenses 2016: $107,888Net Income 2016: -$44,0072016Revenue 2017: $61,518Expenses 2017: $112,610Net Income 2017: -$51,0922017Revenue 2018: $64,515Expenses 2018: $120,799Net Income 2018: -$56,2842018Revenue 2019: $65,770Expenses 2019: $114,846Net Income 2019: -$49,0762019Revenue 2020: $69,401Expenses 2020: $110,995Net Income 2020: -$41,5942020Revenue 2021: $76,222Expenses 2021: $109,304Net Income 2021: -$33,0822021Revenue 2022: $77,615Expenses 2022: $129,206Net Income 2022: -$51,5912022Revenue 2023: $115,325Expenses 2023: $127,069Net Income 2023: -$11,7442023Revenue 2024: $79,308Expenses 2024: $147,740Net Income 2024: -$68,4322024Revenue 2025: $103,993Expenses 2025: $129,958Net Income 2025: -$25,9652025

Highlighted filing

2025

Revenue$103,993
Expenses$129,958
Net Income-$25,965
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,523,586
Liabilities
$13,681
Net assets
$1,509,905
Revenue
$103,993
Expenses
$129,958
Net income
-$25,965
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.52$0.01$1.51$0.10$0.13$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.03$1.54$0.08$0.15$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.02$1.60$0.12$0.13$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.05$1.62$0.08$0.13$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.05$1.67$0.08$0.11$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.05$1.70$0.07$0.11$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.06$1.74$0.07$0.11$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.06$1.79$0.06$0.12$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.05$1.85$0.06$0.11$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.05$1.90$0.06$0.11$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.05$1.94$0.05$0.10$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.14$0.15$2.00$1.69$0.00$1.69
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.00$0.30$0.30$0.00$0.30
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 16, 2026
Return Version
2025v4.0
Gross Receipts
$103,993
Mission and Program Overview

Mission

To establish, provide, operate, and maintain community residential services and community living for the developmentally disabled and elderly persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,511,497$1,462,410▼ $49,087
Cash and Non-Interest-Bearing Accounts$10,632$18,821▲ $8,189
Accounts Receivable$8,969$893▼ $8,076
Total Assets$1,568,524$1,523,586▼ $44,938
Other Assets Total$37,426$41,462▲ $4,036
Liabilities
Accounts Payable and Accrued Expenses$28,894$9,920▼ $18,974
Other Liabilities$3,760$3,761▲ $1
Total Liabilities$32,654$13,681▼ $18,973
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,535,870$1,509,905▼ $25,965
Total Net Assets Fund Balance$1,535,870$1,509,905▼ $25,965
Total Liabilities and Net Assets / Fund Balance$1,568,524$1,523,586▼ $44,938

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,379,056$537,412$1,916,468
Equipment$43,354$3,516$46,870
Land$40,000-$40,000
Compensation and Service Providers
Top Officer Pay83rd percentile

Board Members and Trustees

NameTitle
MICHAEL O'CONNORChairperson
Jeffrey PatersonPresident & CEO
Rhonda FrederickBoard Member
Amanda KinmartinChief Financial Officer
Thomas GeisendorferSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$103,862
Investment Income
$131
Other Revenue
$0
Change in Net Assets
$-25,965

Audited Revenue Reconciliation

Revenue per Audited Statements
$103,993
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$103,993
Total Revenue per Form 990
$103,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$110,644
Salaries, Compensation, and Employee Benefits$19,314
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$49,087--$49,087
Fees for Services Other$9,103$9,975-$19,078
Other Salaries and Wages-$15,341-$15,341
Occupancy$12,250--$12,250
Office Expenses-$4,549-$4,549
Fees for Services Management-$4,032-$4,032
Other Employee Benefits-$2,744-$2,744
Other Expenses$1,652--$1,652
Payroll Taxes-$1,229-$1,229
All Other Expenses$135$761-$896
Total Functional Expenses$91,327$38,631$0$129,958

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$129,958
Total Expenses per Audited Statements$129,958
Total Expenses per Form 990$129,958
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
TENANTS' SECURITY DEPOSITS$3,761
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by the finance committee, generally in the month of march, and the board of directors by concensus will accept or reject the 990 along with the nys char-500.”

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

“At the annual meeting held in the month of june, the members are asked to review the conflict of interest policy and to disclose any conflicts and to sign and return the conflict disclosure form.”

Form 990, Part VI, Section B, Line 15

“The executive director and board of directors will annually review business first's annual report on non-profits in western new york for compensation of directors and key employees with similar non-profits operating in western new york.”

Form 990, Part VI, Section C, Line 19

“Requests for review of documents are made to the executive director. Once the request is approved, the executive secretary retrieves the documents for the requestor.”

Filing and Contact Details

Filer

Filer Name
Ennio Cerquetti Memorial Development
EIN
45-5087386
Phone
7168051555
Address
960 WEST MAPLE COURT, ELMA, NY 14059

Signing Officer

Name
Jeffrey Paterson
Title
President & C.e.o.
Phone
7168051555
Signed
2026-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Paterson
Formed
2012
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Efpr Advisory LLC
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
David a Urban CPA
Phone
7166340700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Audit expense: program service expenses 0. Management and general expenses 9,975. Fundraising expenses 0. Total expenses 9,975. Maintenance contracts: program service expenses 9,103. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,103.”

FORM 990, PART XII, LINE 2C:

“No changes have taken place during the fiscal year ended december 31, 2025.”

Financial Statement Notes

PART X, LINE 2:

“The corporation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the code); therefore, no provision for income taxes is reflected in the financial statements. The corporation has been classified as publicly supported organization that is not a private foundation under section 509(a) of the code. The corporation presently discloses or recognizes income tax positions based on management's estmate of whether it is reasonably possible or probable that a liability has been incurred for unrecognized income taxes. Management has concluded that the corporation has taken no uncertain tax positions that require adjustment in its financial statements. U.s. Forms 990 filed by the corporation are subject to examination by taxing authorities.”

Raw XML AppendixShowing 400 of 469 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT & CEO
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IRS990/ProgramServiceRevenueGrp/Desc0TENANT ASSISTANCE PAYM
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt056605
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt147257
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt056605
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt147257
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0187
IRS990/PYOtherExpensesAmt0124948
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt079121
IRS990/PYRevenuesLessExpensesAmt0-68432
IRS990/PYSalariesCompEmpBnftPaidAmt022792
IRS990/PYTotalExpensesAmt0147740
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt079308
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-25965
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0103862
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0131
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0187
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt058
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt044
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0425
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0103862
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt079121
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt073107
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt077610
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt076178
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0409878
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0131
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0187
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt058
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt044
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0425
IRS990ScheduleA/InvestmentIncomeCYPct00.00090
IRS990ScheduleA/InvestmentIncomePYPct00.00080
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt042160
IRS990ScheduleA/OtherIncome509Grp/TotalAmt042160
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90590
IRS990ScheduleA/PublicSupportPY509Pct00.89770
IRS990ScheduleA/PublicSupportTotal509Amt0409878
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0103862
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt079121
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt073107
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt077610
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt076178
IRS990ScheduleA/Total509Grp/TotalAmt0409878
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0103993
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt079308
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0115325
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt077615
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt076222
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0452463
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01379056
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0537412
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01916468
IRS990ScheduleD/EquipmentGrp/BookValueAmt043354
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03516
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046870
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0129958
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03761
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANTS' SECURITY DEPOSITS
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0103993
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE); THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE CORPORATION HAS BEEN CLASSIFIED AS PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE CORPORATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE CORPORATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE CORPORATION ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01462410
IRS990ScheduleD/TotalExpensesPerForm990Amt0129958
IRS990ScheduleD/TotalLiabilityAmt03761
IRS990ScheduleD/TotalRevenuePerForm990Amt0103993
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0103993
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0129958
IRS990ScheduleD/WrittenPolicyMonitoringInd00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0249657
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1141616
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt022488
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt19687
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt021626
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt112156
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JEFFREY PATERSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1AMANDA KINMARTIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0293771
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1163459
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE FINANCE COMMITTEE, GENERALLY IN THE MONTH OF MARCH, AND THE BOARD OF DIRECTORS BY CONCENSUS WILL ACCEPT OR REJECT THE 990 ALONG WITH THE NYS CHAR-500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE ANNUAL MEETING HELD IN THE MONTH OF JUNE, THE MEMBERS ARE ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY AND TO DISCLOSE ANY CONFLICTS AND TO SIGN AND RETURN THE CONFLICT DISCLOSURE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS WILL ANNUALLY REVIEW BUSINESS FIRST'S ANNUAL REPORT ON NON-PROFITS IN WESTERN NEW YORK FOR COMPENSATION OF DIRECTORS AND KEY EMPLOYEES WITH SIMILAR NON-PROFITS OPERATING IN WESTERN NEW YORK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUESTS FOR REVIEW OF DOCUMENTS ARE MADE TO THE EXECUTIVE DIRECTOR. ONCE THE REQUEST IS APPROVED, THE EXECUTIVE SECRETARY RETRIEVES THE DOCUMENTS FOR THE REQUESTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AUDIT EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,975. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,975. MAINTENANCE CONTRACTS: PROGRAM SERVICE EXPENSES 9,103. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,103.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED DECEMBER 31, 2025.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SUBURBAN ADULT SERVICES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0161115992
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SERVICES FOR DEVELOPMENTALLY DISABLED
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0960 WEST MAPLE COURT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ELMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd014059
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01568524

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