Preservation Buffalo Niagara

Nonprofit profile at a glance

EIN
222986810
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Buffalo, NY, USA
Phone
7168523300
Rating
90
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$426,476
Expenses
$1,103,610
Assets
$1,644,938
Liabilities
$106,858

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

Leadership & pay

21 people listed

Executive titles in this filing

  • BERNICE RADLE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BERNICE RADLE (EXECUTIVE DIRECTOR): $93,371 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pbn identifies, protects, and promotes our unique architecture and historic legacy, and connects people to the places they love in western New York.

What it reported doing in 2024

Education: pbn continued to serve the 5 counties in western New York with expanded educational programming, including virtual tours, online lectures, and events. Pbn's educational programs support homeowners' efforts to take care of their historic homes, educate the public about the importance of preservation and history, and spotlight unique architectural styles across the region.publication: "city hall: americanesque masterpiece" was re-released in 2021. This new version is updated and edited by preservation buffalo niagara to include new information and additional citations, along with additional historic images, and new original photography.funding: pbn's east side commercial building stabilization fund helps to protect the fabric, density, character, and community on the east side - making sure that building assets on the east side that may have current challenges are able to be maintained for prospective future development as mixed-use, retail, and commercial uses, and can help to build up the strong commercial activity already present in areas on the east side.advocacy: preservation buffalo niagara established a program of preservation advocacy in the buffalo niagara region, with a special focus on the cities of buffalo and niagara falls. The organization works closely with the national trust for hispanic preservation, the preservation league of New York state, as well as with the state historic preservation office, and partners frequently with other organizations, municipalities and neighborhood groups.

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. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.1%; rating input score 92
  • Fundraising efficiency: $70.51 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -158.8%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 16.4% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 14.7% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 20.3% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.1% of spending went to programs
  • Governance: 17 of 17 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $93K · 21 people listed
  • Highest-paid contractors: 2 contractors listed · $337K reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 1/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.