Lewis County Opportunities Inc

Nonprofit profile at a glance

EIN
166066837
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Lowville, NY, USA
Phone
3153768202
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$2,273,539
Expenses
$2,363,126
Assets
$1,708,263
Liabilities
$237,359

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

Leadership & pay

14 people listed

Executive titles in this filing

  • SCOTT MATHYS (CEO THROUGH 4/2025)
  • LESLIE CHERRY (CEO EFFECTIVE 4/2025)

Highest reported compensation

  • SCOTT MATHYS (CEO THROUGH 4/2025): $81,211 total reported compensation
  • DEANNA FINSTER (FINANCE DIRECTOR): $74,314 total reported compensation
  • LESLIE CHERRY (CEO EFFECTIVE 4/2025): $68,277 total reported compensation

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

Overview

Mission

Working with people in need to promote a higher quality of life in our community.

What it reported doing in 2025

Victim services - provide a 24-hour crisis hotline, crime victims assistance, safe dwelling, advocacy, counseling, therapy, information and referrals, transportation, and community education and outreach.

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.
  • 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: 73
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 24
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84%; rating input score 84
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 63rd 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: -3.9%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 10th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 84% of revenue deployed · 80% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $81K · 14 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.