Learning Disabilities Association Of Western New York Inc
Learning Disabilities Association Of Western New York Inc experiences massive revenue growth with 0% reported officer compensation.
EIN: 161118058 · Buffalo, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $31.4M |
| Total Expenses | $27.3M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $27 |
| Net Assets | $8.4M |
| Transparency Score | 85/100 |
Is Learning Disabilities Association Of Western New York Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Learning Disabilities Association Of Western New York Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Learning Disabilities Association Of Western New York Inc
Learning Disabilities Association Of Western New York Inc (EIN: 161118058) is a nonprofit organization based in Buffalo, NY. The organization reported total revenue of $31.4M and total assets of $21.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Learning Disabilities Association Of Western New York Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Learning Disabilities Association Of Western New York Inc is a large nonprofit that has been operating for 48 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 17.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $27.5M |
| Total Expenses | $27.3M |
| Surplus / Deficit | +$153K |
| Total Assets | $19.0M |
| Total Liabilities | $10.6M |
| Net Assets | $8.4M |
| Operating Margin | 0.6% |
| Debt-to-Asset Ratio | 56.0% |
| Months of Reserves | 8.3 months |
Financial Health Grade: A
In 2023, Learning Disabilities Association Of Western New York Inc reported a surplus of $153K with revenue exceeding expenses, holds 8.3 months of operating reserves (strong position), has a debt-to-asset ratio of 56.0% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Learning Disabilities Association Of Western New York Inc's revenue has grown at a compound annual growth rate (CAGR) of 17.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +1.9% | +1.3% | -4.3% |
| 2022 | +452.2% | +547.8% | +685.7% |
| 2021 | +16.7% | +9.3% | +34.8% |
| 2020 | -10.9% | -10.4% | +46.4% |
| 2019 | +1.3% | -8.1% | +70.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2100 |
| IRS Ruling Date | 1978 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Learning Disabilities Association Of Western New York Inc with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Learning Disabilities Association Of Western New York Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $153K, with revenue exceeding expenses.
- Debt-to-asset ratio: 56.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, which is highly unusual for an entity with revenues exceeding $27 million. This could indicate that executive compensation is categorized differently, or the organization operates with an entirely volunteer executive leadership, which would be exceptional.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Learning Disabilities Association Of Western New York Inc's IRS 990 filings:
- Consistent 0% reported officer compensation for a large organization, which is highly unusual and may obscure actual executive remuneration.
- Rapid increase in liabilities alongside asset growth, from $1,379,574 in 2021 to $10,626,392 in 2023, indicating potential reliance on debt or other obligations.
Strengths
The following positive indicators were identified for Learning Disabilities Association Of Western New York Inc:
- Exceptional revenue growth, from $4.8 million in 2021 to $27.4 million in 2023, demonstrating significant expansion and funding capacity.
- Efficient operations with expenses closely matching revenue, indicating effective resource management.
- Substantial growth in assets, from $2.5 million in 2021 to $18.9 million in 2023, reflecting increased capacity and scale.
Frequently Asked Questions about Learning Disabilities Association Of Western New York Inc
Is Learning Disabilities Association Of Western New York Inc a legitimate charity?
Learning Disabilities Association Of Western New York Inc (EIN: 161118058) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $31.4M. 2 red flags identified. 3 strengths noted. Financial health grade: A.
How does Learning Disabilities Association Of Western New York Inc spend its money?
Learning Disabilities Association Of Western New York Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Learning Disabilities Association Of Western New York Inc tax-deductible?
Learning Disabilities Association Of Western New York Inc is registered as a tax-exempt nonprofit (EIN: 161118058). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Learning Disabilities Association Of Western New York Inc CEO make?
Learning Disabilities Association Of Western New York Inc's highest-compensated officer earns $27 annually. The organization reported $31.4M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Learning Disabilities Association Of Western New York Inc's spending goes to programs?
Learning Disabilities Association Of Western New York Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Learning Disabilities Association Of Western New York Inc located?
Learning Disabilities Association Of Western New York Inc is headquartered in Buffalo, New York and files with the IRS under EIN 161118058.
How many years of IRS 990 filings does Learning Disabilities Association Of Western New York Inc have?
Learning Disabilities Association Of Western New York Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $31.4M in total revenue.
How does the organization manage to report 0% officer compensation despite its significant revenue and asset base?
The consistent reporting of 0% officer compensation across all filings, even with revenues over $27 million, is highly unusual. It suggests that executive compensation might be reported under other expense categories, or the organization relies on volunteer leadership, which would be a unique operational model for an organization of this scale.
What is the nature of the significant increase in revenue and assets between 2021 and 2022/2023?
Revenue jumped from $4,880,891 in 2021 to $26,952,723 in 2022, and assets from $2,525,018 to $19,839,108 in the same period. This dramatic increase suggests a major expansion, acquisition, or a significant change in funding model or program scope that warrants further investigation to understand its sustainability and impact.
Given the close alignment of expenses to revenue, what are the organization's strategies for building financial reserves?
In 2023, expenses ($27,321,884) were very close to revenue ($27,475,292), resulting in a small surplus. This lean operation, while efficient, means limited accumulation of unrestricted net assets. Understanding their strategy for building reserves is crucial for long-term financial resilience.
Filing History
IRS 990 filing history for Learning Disabilities Association Of Western New York Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Learning Disabilities Association Of Western New York Inc's revenue has grown by 559.4%, moving from $4.2M to $27.5M. Total assets increased by 959.9% over the same period, from $1.8M to $19.0M. Total functional expenses rose by 523.8%, from $4.4M to $27.3M. In its most recent filing year (2023), Learning Disabilities Association Of Western New York Inc reported a surplus of $153K, with revenue exceeding expenses. The organization holds $10.6M in liabilities against $19.0M in assets (debt-to-asset ratio: 56.0%), resulting in net assets of $8.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $27.5M | $27.3M | $19.0M | $10.6M | — | View 990 |
| 2022 | $27.0M | $27.0M | $19.8M | $11.6M | — | — |
| 2021 | $4.9M | $4.2M | $2.5M | $1.4M | — | View 990 |
| 2020 | $4.2M | $3.8M | $1.9M | $1.4M | — | — |
| 2019 | $4.7M | $4.3M | $1.3M | $1.2M | — | View 990 |
| 2018 | $4.6M | $4.6M | $752K | $1.1M | — | View 990 |
| 2017 | $4.4M | $5.1M | $720K | $1.1M | — | View 990 |
| 2016 | $4.5M | $4.7M | $1.2M | $942K | — | View 990 |
| 2015 | $4.4M | $4.3M | $1.3M | $848K | — | View 990 |
| 2014 | $4.1M | $4.3M | $1.4M | $804K | — | View 990 |
| 2013 | $4.3M | $4.2M | $1.9M | $1.1M | — | View 990 |
| 2012 | $4.3M | $4.3M | $2.0M | $1.2M | — | View 990 |
| 2011 | $4.2M | $4.4M | $1.8M | $1.0M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $27.5M, expenses of $27.3M, and assets of $19.0M (revenue +1.9% year-over-year).
- 2022: Revenue of $27.0M, expenses of $27.0M, and assets of $19.8M (revenue +452.2% year-over-year).
- 2021: Revenue of $4.9M, expenses of $4.2M, and assets of $2.5M (revenue +16.7% year-over-year).
- 2020: Revenue of $4.2M, expenses of $3.8M, and assets of $1.9M (revenue -10.9% year-over-year).
- 2019: Revenue of $4.7M, expenses of $4.3M, and assets of $1.3M (revenue +1.3% year-over-year).
- 2018: Revenue of $4.6M, expenses of $4.6M, and assets of $752K (revenue +4.4% year-over-year).
- 2017: Revenue of $4.4M, expenses of $5.1M, and assets of $720K (revenue -2.0% year-over-year).
- 2016: Revenue of $4.5M, expenses of $4.7M, and assets of $1.2M (revenue +3.2% year-over-year).
- 2015: Revenue of $4.4M, expenses of $4.3M, and assets of $1.3M (revenue +6.9% year-over-year).
- 2014: Revenue of $4.1M, expenses of $4.3M, and assets of $1.4M (revenue -3.5% year-over-year).
- 2013: Revenue of $4.3M, expenses of $4.2M, and assets of $1.9M (revenue -1.0% year-over-year).
- 2012: Revenue of $4.3M, expenses of $4.3M, and assets of $2.0M (revenue +3.0% year-over-year).
- 2011: Revenue of $4.2M, expenses of $4.4M, and assets of $1.8M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Learning Disabilities Association Of Western New York Inc:
Data Sources and Methodology
This transparency report for Learning Disabilities Association Of Western New York Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.