Health Care (E112) IRS Verified DX Registered 990 on File

THE CHILDRENS HOSPITAL OF BUFFALO FOUNDATION

EIN: 16-1332044 · BUFFALO, NY 14210-0000 · United States · FY 2023 Data

3 out of 5 57 / 100 Based on 2+ years of filings

Financial strength (30%) 76/100

Reliability (20%) 55/100

Effectiveness (25%) 93/100

Impact (25%) No data yet

Financial data: FY 2023 · Scored 9/13/2026

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CharityAI™ Score

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Mission Statement

The Children’s Hospital of Buffalo Foundation is a 501(C) (3) tax exempt New York not-for-profit corporation operated exclusively for charitable purposes for the John R. Oishei Children’s Hospital. The Foundation was established in 1988 to centralize and coordinate the efforts of generating, soliciting and receiving donations, both in-kind and monetary, to benefit and enhance the specialized pediatric and women’s health services provided by the Women & Children’s Hospital of Buffalo which in November 2017 became the John R. Oishei Children’s Hospital.

Financial Overview — FY 2023

$12.3M

Total Revenue

$17.4M

Total Expenses

$61.5M

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 91.1%

Fundraising Efficiency 0.0%

Operating Reserve 42.34x

Liability-to-Asset 19.1%

Revenue Diversification 90.8%

Executive Compensation $374K

Compared with Peers

FY 2023

Compared with 3,289 similar organizations (United States, Health Care, $10M–$100M in expenses), FY 2023.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	91.1%	84.9%	P10P90	Top quarter
Admin expense ratio Management and general / total expenses · lower is better	8.9%	14.4%	P10P90	Top quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	0.0%	0.0%	P10P90	Top quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	0.0%	321.9%	P10P90	Top quarter
Operating reserve Months of expenses covered by net assets · higher is better	42.3 mo	6.5 mo	P10P90	Top quarter
Liabilities to assets Total liabilities / total assets · lower is better	19.1%	37.0%	P10P90	Above median
Revenue concentration Share of revenue from the largest source · lower is better	90.8%	93.5%	P10P90	Above median
Revenue growth Year over year revenue growth	-18.9%	5.5%	P10P90
Expense growth Year over year expense growth	-2.5%	7.3%	P10P90
Surplus margin Surplus as a share of revenue	-41.9%	0.8%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2023	$12.3M	$17.4M	$61.5M	91.1%	16
2022	$15.2M	$17.9M	$60.0M	93.3%	16
2021	$13.1M	$16.0M	N/A	—	19

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Organization Details

EIN: 16-1332044
State: NY
City: BUFFALO
ZIP: 14210-0000
Classification: E112
Category: Health Care
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 1988
Foundation Code: 15
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

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