West Seneca Teachers Association Inc
Nonprofit profile at a glance
- EIN
- 161111599
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- West Seneca, NY, USA
- Phone
- 7168265047
- Rating
- 28
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $580,649
- Expenses
- $555,903
- Assets
- $272,470
- Liabilities
- $49,383
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
45 people listed
Executive titles in this filing
- ANN HOUCK (PRESIDENT)
- CHRISTOPHER GALLEY (1ST VICE PRESIDENT)
- PAUL M GLIECO (2ND VICE PRESIDENT)
Highest reported compensation
- ANN HOUCK (PRESIDENT): $15,255 total reported compensation
- CRAIG ERSING (TREASURER): $7,120 total reported compensation
- CHRISTOPHER GALLEY (1ST VICE PRESIDENT): $6,104 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See schedule o.
What it reported doing in 2024
West seneca teachers association, inc. Provides professional growth and advancement of the teachers in the west seneca school district as well as promotes the general welfare of its members.
Operating model
- Revenue model
- Earned-program. 93% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up. 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: 0
- Transparency & Controls: 64
- Accountability: 23
- Sustainability: 36
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 13th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.3%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 0.49; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 33; 33rd percentile among comparable filings
- Officer compensation ratio: 13.7%; rating input score 26; 26th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 2.2% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: -2.6% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 44 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $15K · 45 people listed
- Consistency: 14 of 24 current checks pass · 10 findings to review
- Schedules: 5 filed schedules · includes grants
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 45 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Review — Accountability: Governance controls: 4 of 9 not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX GrantsToDomesticOrgs column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PaymentsToAffiliates column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 26/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 33/100.