Friends of Cattaraugus County Nursing Homes Inc

Nonprofit profile at a glance

EIN
223176901
IRS 990-EZ coverage
2014–2025
Forms available
Form 990-EZ 2025
Location
Olean, NY, USA
Phone
7163731910
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Federated Giving Programs

Reported finances

Revenue
$18,210
Expenses
$18,817
Assets
$45,073
Liabilities
$146

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • TAMMY SCHMIDT (BOARD CHAIRWOMAN)
  • CAROL GUGINO (TREASURER)
  • JEFF VANDECAR (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the lives of our 235 residents

What it reported doing in 2025

Provided professional cleaning and maintenance of aviaries, in addition to supplying all needed supplies for aviaries. This is a benefit to 235 residents and their families.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 48
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -3.3%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 2.4; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -1.5% per year; rating input score 0; 43rd percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: -4.4% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $19K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.