United Cerebral Palsy Association Of Cayuga County Inc

United Cerebral Palsy Association Of Cayuga County Inc faces recent operating deficits despite strong asset base and no reported officer compensation.

EIN: 150576613 · Auburn, NY · Updated: 2026-03-28

$3.6MRevenue

$5.7MAssets

75/100Mission Score (Good)

About United Cerebral Palsy Association Of Cayuga County Inc

United Cerebral Palsy Association Of Cayuga County Inc (EIN: 150576613) is a nonprofit organization based in Auburn, NY. The organization reported total revenue of $3.6M and total assets of $5.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of United Cerebral Palsy Association Of Cayuga County Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

United Cerebral Palsy Association Of Cayuga County Inc demonstrates a generally stable financial position, with assets consistently exceeding liabilities over the past decade. However, recent filings show a trend of expenses exceeding revenue, notably in 2023 where expenses were $3,771,048 against revenues of $3,573,972, resulting in a deficit. This trend, also observed in 2019 and 2015, warrants closer examination to ensure long-term sustainability. The organization's transparency is bolstered by its consistent filing of IRS Form 990s, providing a clear historical record of its financial activities.

The organization's spending efficiency appears to prioritize program delivery, as indicated by the estimated spending breakdown. While specific program, administrative, and fundraising expense details are not provided in the summary data, the absence of reported officer compensation across all filings suggests a lean approach to executive overhead, which is a positive indicator for donor confidence. The fluctuation in revenue and expenses over the years, with a peak revenue of $6,079,496 in 2018, suggests varying operational scales or funding environments.

Overall, the nonprofit exhibits a commitment to its mission through consistent operations and a strong asset base. However, the recent operating deficits highlight a need for strategic financial planning to align expenses with revenue streams and maintain its financial health. The consistent zero officer compensation is a significant strength in terms of transparency and resource allocation.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates United Cerebral Palsy Association Of Cayuga County Inc with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, United Cerebral Palsy Association Of Cayuga County Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating that no compensation was paid to officers, directors, trustees, or key employees, which is highly unusual for an organization of its size with annual revenues exceeding $3 million.

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 United Cerebral Palsy Association Of Cayuga County Inc's IRS 990 filings:

Consistent operating deficits in recent years (e.g., 2023, 2019, 2015) where expenses exceeded revenue.
Significant fluctuations in annual revenue and expenses, indicating potential instability in funding or operational scale.
Unusually consistent 0% officer compensation reported across all filings, which may warrant further inquiry into how leadership is compensated or structured.

Strengths

The following positive indicators were identified for United Cerebral Palsy Association Of Cayuga County Inc:

Strong asset base consistently exceeding liabilities, indicating financial stability.
Significant reduction in liabilities from a peak of over $1.3 million in 2020 to $148,192 in 2023.
Consistent filing of IRS Form 990s, demonstrating transparency.
No reported officer compensation, suggesting a highly efficient or volunteer-driven leadership structure.

Frequently Asked Questions about United Cerebral Palsy Association Of Cayuga County Inc

Why has officer compensation consistently been reported as 0%?

The IRS 990 filings for United Cerebral Palsy Association Of Cayuga County Inc consistently show 0% officer compensation from 2014 through 2023. This could mean that executive leadership is entirely volunteer-based, compensated through a related entity not captured in this specific line item, or that compensation falls below the reporting threshold for officers.

What caused the operating deficit in 2023?

In 2023, the organization reported expenses of $3,771,048 against revenues of $3,573,972, resulting in a deficit of $197,076. Without detailed expense breakdowns, it's difficult to pinpoint the exact cause, but it suggests expenses grew faster than revenue or revenue declined relative to prior years' spending levels.

How has the organization managed its liabilities over time?

Liabilities have fluctuated significantly, peaking at $1,336,212 in 2020 and decreasing to $148,192 in 2023. This substantial reduction in liabilities in recent years is a positive financial development, indicating improved debt management or reduced financial obligations.

What explains the significant revenue fluctuations, such as the drop from $6,079,496 in 2018 to $3,573,972 in 2023?

The organization has experienced considerable revenue volatility, with a peak in 2018 and a notable decline in recent years. This could be due to changes in grant funding, government contracts, donor contributions, or the scale of services provided. Further investigation into funding sources would be necessary.

Filing History

IRS 990 filing history for United Cerebral Palsy Association Of Cayuga County Inc showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), United Cerebral Palsy Association Of Cayuga County Inc's revenue has declined by 39.2%, moving from $5.9M to $3.6M. Total assets increased by 24.3% over the same period, from $4.6M to $5.8M. Total functional expenses fell by 37.7%, from $6.0M to $3.8M. In its most recent filing year (2023), United Cerebral Palsy Association Of Cayuga County Inc reported a deficit of $197K, with expenses exceeding revenue. The organization holds $148K in liabilities against $5.8M in assets (debt-to-asset ratio: 2.6%), resulting in net assets of $5.6M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$3.6M	$3.8M	$5.8M	$148K	—	View 990
2022	$4.4M	$3.5M	$6.4M	$409K	—	View 990
2021	$3.7M	$3.1M	$6.1M	$673K	—	—
2020	$5.5M	$5.1M	$6.0M	$1.3M	—	View 990
2019	$5.5M	$5.8M	$5.6M	$1.3M	—	View 990
2018	$6.1M	$5.7M	$5.7M	$1.3M	—	View 990
2017	$5.6M	$5.2M	$4.8M	$596K	—	View 990
2016	$5.1M	$5.0M	$4.2M	$628K	—	View 990
2015	$5.4M	$5.4M	$4.1M	$712K	—	View 990
2014	$5.7M	$5.6M	$4.6M	$1.1M	—	View 990
2013	$5.8M	$5.7M	$4.7M	$1.2M	—	View 990
2012	$5.9M	$5.7M	$4.5M	$1.1M	—	View 990
2011	$5.9M	$6.0M	$4.6M	$1.5M	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $3.6M, expenses of $3.8M, and assets of $5.8M (revenue -18.7% year-over-year).
2022: Revenue of $4.4M, expenses of $3.5M, and assets of $6.4M (revenue +19.6% year-over-year).
2021: Revenue of $3.7M, expenses of $3.1M, and assets of $6.1M (revenue -33.4% year-over-year).
2020: Revenue of $5.5M, expenses of $5.1M, and assets of $6.0M (revenue -0.4% year-over-year).
2019: Revenue of $5.5M, expenses of $5.8M, and assets of $5.6M (revenue -8.8% year-over-year).
2018: Revenue of $6.1M, expenses of $5.7M, and assets of $5.7M (revenue +8.1% year-over-year).
2017: Revenue of $5.6M, expenses of $5.2M, and assets of $4.8M (revenue +10.1% year-over-year).
2016: Revenue of $5.1M, expenses of $5.0M, and assets of $4.2M (revenue -5.9% year-over-year).
2015: Revenue of $5.4M, expenses of $5.4M, and assets of $4.1M (revenue -4.1% year-over-year).
2014: Revenue of $5.7M, expenses of $5.6M, and assets of $4.6M (revenue -1.7% year-over-year).
2013: Revenue of $5.8M, expenses of $5.7M, and assets of $4.7M (revenue -2.9% year-over-year).
2012: Revenue of $5.9M, expenses of $5.7M, and assets of $4.5M (revenue +0.9% year-over-year).
2011: Revenue of $5.9M, expenses of $6.0M, and assets of $4.6M.

Data Sources and Methodology

This transparency report for United Cerebral Palsy Association Of Cayuga County 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.