Gateway-longview Inc

Nonprofit profile at a glance

EIN
160743081
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Williamsville, NY, USA
Phone
7167833100
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers
Affiliation
Christianity

Official website

Reported finances

Revenue
$27,794,247
Expenses
$27,028,943
Assets
$30,491,400
Liabilities
$5,918,148

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

Leadership & pay

23 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
  • MICHELLE COPE (COO FOSTER CARE AND RESIDE): $137,134 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 is committed to working together to protect, to give hope, and to enrich the lives of every child and family we serve. Motivated by our foundation of christian principles and in everything we do, we will demonstrate the following core values: integrity - treating every individual with honesty, dignity, compassion, respect and trustworthinesssafety - creating a physically and emotionally safe environmentempowerment - building on the strengths of every individual and family to create positive opportunitiesdiversity - celebrating the inclusion of all individuals and their beliefs, backgrounds, and life experiencescollaboration - partnering to inspire a community where all children feel loved, safe, valued and capable of great achievements

What it reported doing in 2024

Gateway- longview's educational services programs provide special education services for children, ages 3-21, who require a high degree of structure, individualized academics and intensive support services. Gateway-longview is a New York state approved private school for special education students for whom the child's school district / county and parents require the intensity of services we offer. The program seeks to empower students to expand their sense of responsibility, improve their self-control and enhance their abilities to form and maintain appropriate relationships with peers and adults while increasing their academic abilities. The services include therapeutic preschool, day school and residential education. In our high school program, we were able to witness 7 senior's graduate successfully in june of 2025. While the school has been working on many educational and social emotional initiatives over the past year one of the favorites of the youth and staff alike is our new robotics and 3d printing program. Through this program students can grow cognitively, social and emotionally. Individual and group therapies are also done in the robotics lab, occupational therapy allows students to learn skills in new ways while group therapy provides students a chance to interact and learn at the same time while working together for a common goal. The robotics program allows students to engage in robot battles verse other students or facility. The robotics and 3d printing programs have enhanced student services in a variety of ways and supported learning through the process.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
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. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 47
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.9%; rating input score 88
  • Program expense ratio: 90.4%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

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

Sustainability

  • Operating margin: 2.8%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 12th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: -0% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 87.9% of revenue deployed · 90.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $24.4M in reported program spending
  • Leadership: top reported pay $231K · 23 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.7M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 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: 7 filed money-flow records
  • Related organizations: 3 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 — Sustainability: Operating margin scored 45/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.