Phoenix Humane Society of Greater Cattaraugus Inc

Nonprofit profile at a glance

EIN
934745711
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Cattaraugus, NY, USA
Phone
7162028444
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$62,238
Expenses
$57,771
Assets
$6,218
Liabilities
$368

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JAVAN TANNER (President)
  • SAMANTHA SMITH (Vice President)

People named in this filing

  • JAVAN TANNER (President)
  • SAMANTHA SMITH (Vice President)
  • BETTY SMITH (Treasurer/Sec)

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

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

Overview

Mission

Our mission is to better the lives of animals, through initiatives that include prevention, education, healthcare, and justice. As well as serving as a location to house animals while looking for a permanent home for them.

What it reported doing in 2025

We serve a dual role as both an animal-welfare organization and a municipal sheltering partner. As a holding shelter for many local municipalities, we provide safe housing and care for lost or stray dogs while efforts are made to locate their owners. We also work closely with Dog Control Officers across both contracted and non-contracted areas to care for abandoned, unclaimed, and owner-surrendered dogs, many of whom arrive through cruelty or neglect investigations and require urgent support.In addition to caring for animals within our community, we also serve as a hub for transfers. When appropriate, some animals are moved to trusted rescue partners to increase their chances of adoption, expand access to specialized care, or place them in regions with higher adoption demand.Our work extends beyond shelter care. We operate a monthly Mobile Pet Food Pantry to support families in need and help keep pets in their homes. We also offer low-cost vaccination clinics and community outreach efforts that promote responsible pet ownership and increase access to essential services.With a small shelter facility and a dedicated network of foster homes, we care for dogs, cats, birds, and a variety of domestic animals. We do not import animals from out of state; our mission is rooted in protecting and uplifting the pets already herethose found along rural roadsides, in unsafe environments, or surrendered due to hardship.Our board of directors is entirely volunteer-based, with no member receiving compensation. Every donation goes directly toward food, medical care, shelter maintenance, equipment, and other critical services that allow us to provide safety, compassion, and second chances to local animals in need. With the support of our community and regional collaborators, we continue working to raise the standard of care for animals across Greater Cattaraugus County.

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 85
  • Accountability: 18
  • Sustainability: 39
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: $28.19 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 19th 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: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.2%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 77.4% of revenue deployed · 85.4% of spending went to programs
  • Governance: 0 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $49K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.