Gateway-longview Foundation
Nonprofit profile at a glance
- EIN
- 161559402
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Williamsville, NY, USA
- Phone
- 7167833100
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $1,180,227
- Expenses
- $597,777
- Assets
- $15,545,462
- Liabilities
- $1,275
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- CAROLYNE DEFRANCO (PRESIDENT & CEO)
Highest reported compensation
- CAROLYNE DEFRANCO (PRESIDENT & CEO): $231,350 total reported compensation
- PATRICIA O'CONNOR (CFO): $158,982 total reported compensation
- GARY ROULEAU (VP FOUNDATION): $99,028 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Gateway longview foundation supports the care and treatment programs of gateway-longview inc. Gateway-longview is responsible for providing the best services that enrich the lives of children, youth, their families and support systems.
What it reported doing in 2024
Gateway-longview foundation supports the care and treatment programs offered by gateway-longview. This not-for-profit child and family service agency has been providing care, counseling, and support to countless children and families since 1890. It currently serves approximately 3,600 children from across western and central New York every day through its 18 separate support programs. It is responsible for providing the best services, with measurable outcomes, that enrich the lives of children, youth, their families and support systems.
Operating model
- Revenue model
- Donor-supported. 64% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 34
- Transparency & Controls: 79
- Accountability: 91
- Sustainability: 86
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36.4%; rating input score 36
- Program expense ratio: 40.2%; rating input score 40
- Fundraising efficiency: $2.76 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- 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: 49.4%; rating input score 92; 92nd percentile among comparable filings
- Total-asset coverage ratio: 26.01; rating input score 97; 97th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
- Officer compensation ratio: 9.4%; rating input score 39; 39th percentile among comparable filings
Growth
- Program expense growth: -11.2% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: -2.6% per year; rating input score 0; 8th percentile among comparable filings
- Asset growth: 3% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 36.4% of revenue deployed · 40.2% of spending went to programs
- Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $240K in reported program spending
- Leadership: top reported pay $231K · 11 people listed · 2 of 6 pay-setting controls reported
- Consistency: 29 of 29 current checks pass
- Schedules: 9 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 5 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
- Moderate — Financial Efficiency: Program expense ratio scored 40/100.
- High — Financial Efficiency: Fundraising efficiency scored 8/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Officer compensation ratio scored 39/100.