Southern Tier Environments for Living Inc

Nonprofit profile at a glance

EIN
222360739
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Dunkirk, NY, USA
Phone
7163667792
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Group Homes

Official website

Reported finances

Revenue
$13,203,030
Expenses
$13,890,748
Assets
$11,616,844
Liabilities
$5,533,272

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

Leadership & pay

8 people listed

Executive titles in this filing

  • DAVID MATERNOWSKI (PRESIDENT)
  • CHRISTOPHER SENDKER (VICE-PRESIDENT)
  • THOMAS J WHITNEY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • THOMAS J WHITNEY (EXECUTIVE DIRECTOR): $200,727 total reported compensation

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

Overview

Mission

The organization provides residential and rehabilitation services for mentally ill adults in four western New York counties including allegany, erie, cattaraugus and chautauqua. The residential program operates three levels of care 1) 24 hour supervised residences, 2) supportive apartments which are transition in nature, and 3) supported apartments, which are permanent housing. The operation of a vocational program assisting individuals seeking competitive employment in chautauqua county. The compeer chautauqua program that matches community volunteers in a friendship relationship with individuals who are recovering from a mental illness. Develop and manage housing for low-income persons as defined by the u.s. Department of housing and urban development.

What it reported doing in 2025

Stel, inc. Is the 100% owner of dro development, inc. Dro development, inc. Is the general partner of dunkirk renovation and ownership, l.p. That operates apartments in dunkirk, New York for persons of low income. Dro development, inc. Is the general partner (.01% owner) in dunkirk renovation and ownership, l.p.

Operating model

Revenue model
Other-operating. 91% of the money available for current operations came from other operating 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

SUPPORTED - 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: 85
  • Transparency & Controls: 66
  • Accountability: 90
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.2%; rating input score 97
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: Pass
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.2%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 97.2% of revenue deployed · 92.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 10 filed program accomplishments · $12.8M in reported program spending
  • Leadership: top reported pay $201K · 8 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • High — Sustainability: Operating margin scored 10/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.