Tre & Associates Inc

Nonprofit profile at a glance

EIN
161558569
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Buffalo, NY, USA
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Racquet Sports

Reported finances

Revenue
$492,475
Expenses
$509,566
Assets
$79,931
Liabilities
$4,315

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Willie D Jones Jr Jr (President)

People named in this filing

  • Jorge Albarran (Board Member)
  • Laura Kelly (Board Member)
  • Aswad Jones (Youth Advisor)

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

The mission of the WHJSC is to provide instruction in fundamental skill development, academic enrichment, delinquency prevention, finance management, foreign language instruction, youth leadership and lifetime social skills for resilient youth throughout Western New York.

What it reported doing in 2025

During 2025, the WHJSC assisted over 850 inner city youth in the Buffalo and Lackawana New York Areas. The youth were educated in financial management, athletic fundamental skills, taught to speak foreign languages, as well as, social skills. Approximately 98 % of the youth participating in the program obeyed the program rules and guidelines. Specifically, the youth participated in the following: Tennis, Golf, Basketball, Baseball, Football, Chess, Soccer, Track and Field, Volleyball, Tap Dance, Rowing, Spanish Lessons, Arabic Lessons, and Computers.

Operating model

Revenue model
Donor-supported. 61% 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.

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: 73
  • Transparency & Controls: 86
  • Accountability: 52
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.7%; rating input score 83
  • Program expense ratio: 79.9%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th 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: 58.3%; rating input score 58; 19th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.5%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 13.4% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 12.2% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 82.7% of revenue deployed · 79.9% of spending went to programs
  • Governance: 7 of 12 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $407K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Accountability: Independent voting board scored 58/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.