Chautauqua Opportunities, Inc.

Legal name: Chautauqua Opportunities Inc

Nonprofit profile at a glance

EIN
160905222
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Dunkirk, New York, US
Phone
(716) 366-3333
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$19,233,479
Expenses
$18,062,795
Assets
$17,113,597
Liabilities
$7,764,767

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • DIANE HEWITT-JOHNSON (CEO)

Highest reported compensation

  • DIANE HEWITT-JOHNSON (CEO): $209,312 total reported compensation
  • TERI STALTER (CHRO (THRU 1): $131,681 total reported compensation
  • ROBERT DAHLIN (CHRO (BEG 1/): $3,653 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Leading the fight against poverty by mobilizing resources and creating partnerships to promote empowerment, economic independence, and opportunities.

What it reported doing in 2024

Child care council - provides resources, referrals, training, and other supports for childcare providers: expenses, 2,153,323; program service revenues, 232,992. Central services - charges and fees to organization's funded programs for provided administrative and other services, 1,041,169. Expenses of 2,715,474 as reported on form 990, part ix, column (c).

Operating model

Revenue model
Grant-funded. 83% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 85
  • Accountability: 95
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82%; rating input score 82
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.1%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 77; 77th percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 64th percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 82% of revenue deployed · 85% of spending went to programs
  • Governance: 20 of 20 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $15.3M in reported program spending
  • Leadership: top reported pay $209K · 25 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $966K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.