Town of Cheektowaga Employees Association Inc

Nonprofit profile at a glance

EIN
161380104
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Cheektowaga, NY, USA
Phone
7166863461
Rating
36
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$186,989
Expenses
$181,418
Assets
$316,544
Liabilities
$360

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

Leadership & pay

6 people listed

Executive titles in this filing

  • GREGORY MAGNUSZEWSKI (PRESIDENT)

Highest reported compensation

  • CHRIS AHRENS (CHEIF STEWAR): $4,800 total reported compensation
  • GREGORY MAGNUSZEWSKI (PRESIDENT): $4,490 total reported compensation
  • WILLIAM STRADTMAN (TREASURER): $4,431 total reported compensation

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

Overview

Mission

Union representing employees of the town of cheektowaga negotiate labor contracts with town

What it reported doing in 2025

Special events: funds used to distribute to needy families in the town of cheektowaga based on recommendation of churches & individuals

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

The verdict

REVIEW - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 90
  • Accountability: 9
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.6%; rating input score 1
  • Program expense ratio: 0.7%; rating input score 1
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 1.74; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 31.1% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 0.6% of revenue deployed · 0.7% of spending went to programs
  • Governance: 0 of 220 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $5K · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.