United Way of Cattaraugus & Allegany Counties Inc

Nonprofit profile at a glance

EIN
166096352
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Olean, NY, USA
Phone
7163723620
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Federated Giving Programs

Reported finances

Revenue
$538,583
Expenses
$350,818
Assets
$1,036,956
Liabilities
$4,281

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Sue McAuley (Executive Director)
  • Sandi Brundage (Vice President)
  • Anthony Fuoco (President)

Highest reported compensation

  • Sue McAuley (Executive Director): $39,928 total reported compensation

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

Overview

Mission

To improve the quality of life by mobilizing resources to meet the needs of the community.

What it reported doing in 2025

United way of cattaraugus & allegany counties, inc. Raises funds for nearly two dozen supported organizations.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 82
  • Accountability: 95
  • Sustainability: 73
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.9%; rating input score 52
  • Program expense ratio: 79.2%; rating input score 79
  • Fundraising efficiency: $15.84 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 69.1%; rating input score 69; 36th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 34.9%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.96; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 51.9% of revenue deployed · 79.2% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $278K in reported program spending
  • Leadership: top reported pay $40K · 15 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 16 filed money-flow records
  • Related organizations: 15 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 52/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.