Civic Intelligence

Cattaraugus Community Action Inc

EIN 16-0910303 • 501(c)3 • Salamanca, NY

View Organization Page

Profile

The organization is a nonprofit anti-poverty organization dedicated to helping people help themselves. The organization provides opportunities that empower people of the community to bring about social and personal change. By focusing on strengths, the organization promotes self-effectiveness, dignity and hope.

25 Jefferson StreetSalamanca, NY 14779-0308

www.ccaction.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.37x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.38x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

53rd percentile

5.3%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

33rd percentile

$140,364

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

88th percentile

31%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

31st percentile

-1.3%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$9,817,883

Up $573,761 (+6.2%) from 2023

Liabilities

Down

$2,461,453

Down $161,717 (-6.2%) from 2023

Net Assets

Up

$7,356,430

Up $735,478 (+11%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin53rd percentile

Revenue

Up

$12,795,012

Up $979,928 (+8.3%) from 2023

Expenses

Up

$12,059,534

Up $738,984 (+6.5%) from 2023

Net Income

Up

$735,478

Up $240,944 (+49%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $2,120,883Liabilities 2011: $542,499Net Assets 2011: $1,578,3842011Assets 2012: $2,021,733Liabilities 2012: $457,426Net Assets 2012: $1,564,3072012Assets 2013: $2,150,182Liabilities 2013: $386,170Net Assets 2013: $1,764,0122013Assets 2014: $4,672,092Liabilities 2014: $592,810Net Assets 2014: $4,079,2822014Assets 2015: $7,997,743Liabilities 2015: $2,303,039Net Assets 2015: $5,694,7042015Assets 2016: $7,624,111Liabilities 2016: $1,595,797Net Assets 2016: $6,028,3142016Assets 2017: $7,210,412Liabilities 2017: $1,960,947Net Assets 2017: $5,249,4652017Assets 2018: $7,419,931Liabilities 2018: $2,017,334Net Assets 2018: $5,402,5972018Assets 2019: $7,493,424Liabilities 2019: $1,983,924Net Assets 2019: $5,509,5002019Assets 2020: $7,756,746Liabilities 2020: $2,262,276Net Assets 2020: $5,494,4702020Assets 2021: $8,199,277Liabilities 2021: $2,410,453Net Assets 2021: $5,788,8242021Assets 2022: $9,055,629Liabilities 2022: $2,929,211Net Assets 2022: $6,126,4182022Assets 2023: $9,244,122Liabilities 2023: $2,623,170Net Assets 2023: $6,620,9522023Assets 2024: $9,817,883Liabilities 2024: $2,461,453Net Assets 2024: $7,356,4302024

Highlighted filing

2024

Assets$9,817,883
Liabilities$2,461,453
Net Assets$7,356,430
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $6,002,1482011Expenses 2012: $5,019,9022012Revenue 2013: $6,513,800Expenses 2013: $6,314,095Net Income 2013: $199,7052013Revenue 2014: $9,499,093Expenses 2014: $7,183,823Net Income 2014: $2,315,2702014Revenue 2015: $8,026,355Expenses 2015: $6,367,780Net Income 2015: $1,658,5752015Revenue 2016: $8,074,898Expenses 2016: $7,741,288Net Income 2016: $333,6102016Revenue 2017: $8,788,392Expenses 2017: $9,567,241Net Income 2017: -$778,8492017Revenue 2018: $9,871,968Expenses 2018: $9,718,836Net Income 2018: $153,1322018Revenue 2019: $10,628,038Expenses 2019: $10,521,135Net Income 2019: $106,9032019Revenue 2020: $9,045,489Expenses 2020: $9,060,519Net Income 2020: -$15,0302020Revenue 2021: $10,722,581Expenses 2021: $10,428,227Net Income 2021: $294,3542021Revenue 2022: $12,450,635Expenses 2022: $12,113,986Net Income 2022: $336,6492022Revenue 2023: $11,815,084Expenses 2023: $11,320,550Net Income 2023: $494,5342023Revenue 2024: $12,795,012Expenses 2024: $12,059,534Net Income 2024: $735,4782024

Highlighted filing

2024

Revenue$12,795,012
Expenses$12,059,534
Net Income$735,478
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,817,883
Liabilities
$2,461,453
Net assets
$7,356,430
Revenue
$12,795,012
Expenses
$12,059,534
Net income
$735,478
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.82$2.46$7.36$12.8$12.1$0.74
2023Detailed filing. Detailed filing data is available for this year.$9.24$2.62$6.62$11.8$11.3$0.49
2022Detailed filing. Detailed filing data is available for this year.$9.06$2.93$6.13$12.5$12.1$0.34
2021Detailed filing. Detailed filing data is available for this year.$8.20$2.41$5.79$10.7$10.4$0.29
2020Detailed filing. Detailed filing data is available for this year.$7.76$2.26$5.49$9.05$9.06$0.02
2019Detailed filing. Detailed filing data is available for this year.$7.49$1.98$5.51$10.6$10.5$0.11
2018Detailed filing. Detailed filing data is available for this year.$7.42$2.02$5.40$9.87$9.72$0.15
2017Detailed filing. Detailed filing data is available for this year.$7.21$1.96$5.25$8.79$9.57$0.78
2016Detailed filing. Detailed filing data is available for this year.$7.62$1.60$6.03$8.07$7.74$0.33
2015Detailed filing. Detailed filing data is available for this year.$8.00$2.30$5.69$8.03$6.37$1.66
2014Detailed filing. Detailed filing data is available for this year.$4.67$0.59$4.08$9.50$7.18$2.32
2013Detailed filing. Detailed filing data is available for this year.$2.15$0.39$1.76$6.51$6.31$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.46$1.56$5.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.54$1.58$6.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 28, 2025
Return Version
2024v5.1
Gross Receipts
$12,795,012
Mission and Program Overview

Mission

Cca builds resilient communities by helping people achieve economic, physical, and emotional security.

The organization is a non-profit anti-poverty organization dedicated to helping people help themselves. The organization provides opportunities that empower people of the community to bring about social and personal change. By focusing on strengths, the organization promotes self-effectiveness, dignity, and hope.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,266,598$4,031,769▼ $234,829
Pledges and Grants Receivable$2,088,463$2,601,027▲ $512,564
Savings and Temporary Cash Investments$2,309,732$2,592,209▲ $282,477
Inventories for Sale or Use$233,439$130,054▼ $103,385
Prepaid Expenses and Deferred Charges$1,191$22,433▲ $21,242
Cash and Non-Interest-Bearing Accounts$8,389$8,678▲ $289
Total Assets$9,244,122$9,817,883▲ $573,761
Other Assets Total$336,310$431,713▲ $95,403
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,424,561$1,411,168▼ $13,393
Accounts Payable and Accrued Expenses$562,123$558,490▼ $3,633
Deferred Revenue$634,319$489,410▼ $144,909
Other Liabilities$2,167$2,385▲ $218
Total Liabilities$2,623,170$2,461,453▼ $161,717
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,620,952$7,356,430▲ $735,478
Total Net Assets Fund Balance$6,620,952$7,356,430▲ $735,478
Total Liabilities and Net Assets / Fund Balance$9,244,122$9,817,883▲ $573,761

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,783,012$3,576,623$7,359,635
Equipment$208,757$671,716$880,473
Land$40,000-$40,000
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tina ZerbianC.e.o. (january - June)FT$138,284$18,450$156,734
Andrew StudleyC.e.o. (july - Current)FT$101,834$2,789$104,623
Kenneth TomczakC.o.o. of Energy & HousingFT$85,558$7,920$93,478
Denise BartoszekC.f.o.FT$88,760$3,420$92,180
Jodi FullerC.o.o. of TransitionsFT$78,835$7,920$86,755
Mason MaynardC.o.o. of ServicesFT$59,282$7,750$67,032

Board Members and Trustees

NameTitle
Donald JonesPresident
Kerrie ParrVice President
Amber WickDirector
Anne MilesDirector
Cathy MackayDirector
Dana CornellDirector
Dr Kevin D WatkinsDirector
George FillgroveDirector
Jesse BlakesleeDirector
Jolene LongleyDirector
Kathleen MonroeDirector
Rachael NineDirector
Rachael WolfeDirector
Nancy PhillipsSecretary
Melanie ChurakosTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Twin Lakes Mobile Homes INCModular Home BuilderPO BOX 659, Yorkshire, NY 14173$654,443
Circle Mechanical INCContractor428 LIVINGSTON AVE, Jamestown, NY 14701$168,000
Revenue and Support

Revenue Composition

Contributions and Grants
$11,937,229
Program Service Revenue
$552,369
Investment Income
$38,278
Other Revenue
$267,136
All Other Contributions
$1,295,879
Change in Net Assets
$735,478

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory22$293,789Fair Market Value (FMV)
Other Non Cash Contri Table1$5,073Fair Market Value (FMV)
Total Noncash Contributions23$298,862-

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,795,012
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$67,173
Total Revenue per Audited Statements
$12,862,185
Total Revenue per Form 990
$12,795,012
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,920,298
Other Expenses$5,139,236
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,697,437$445,982-$5,143,419
Other Employee Benefits$720,508$68,076-$788,584
All Other Expenses$642,360$63,011-$705,371
Current Officers, Directors, Trustees, and Key Employees$504,642$47,911-$552,553
Payroll Taxes$398,125$37,617-$435,742
Fees for Services Other$316,583$29,609-$346,192
Depreciation Depletion$213,527$89,404-$302,931
Other Expenses$288,323$7,081-$295,404
Occupancy$182,538$37,542-$220,080
Insurance$97,950$85,355-$183,305
Travel$94,946$5,904-$100,850
Conferences and Meetings$33,878$51,080-$84,958
Fees for Services Legal$14,798$16,830-$31,628
Advertising$25,366$1,101-$26,467
Interest$10,549$8,889-$19,438
Total Functional Expenses$10,933,206$1,126,328$0$12,059,534

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,126,707
Expenses per Audited Statements$12,059,534
Total Expenses per Form 990$12,059,534
Expenses Not Reported on Form 990$67,173
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
TENANTS' SECURITY DEPOSITS$2,385
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Presented to the finance committee and the full board of directors.”

Form 990, Part VI, Section B, Line 12C

“Personnel policy states that any employee needs to disclose a conflict of interest to their supervisor immediately. Funding sources review files whenever they deem necessary. The board of directors must disclose information bi-annually at the end of their term. They also must abstain from voting in any areas with a potential conflict.”

Form 990, Part VI, Section B, Line 15

“Statewide and local wage comparability studies are reviewed.”

Form 990, Part VI, Section C, Line 19

“Available on organization website and upon request.”

Filing and Contact Details

Filer

Filer Name
Cattaraugus Community Action Inc
EIN
16-0910303
Phone
7169451041
Address
25 JEFFERSON STREET, SALAMANCA, NY 14779-0308
Doing Business As
Connecting Communities in Action

Signing Officer

Name
Andrew Studley
Title
C.e.o.
Phone
7169451041
Signed
2025-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Jones
Formed
1965
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
156
Volunteers
139

Preparer

Firm
Efpr Group Cpas Pllc
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
David a Urban CPA
Phone
7166340700
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“No changes have taken place during the fiscal year ended december 31, 2024.”

Financial Statement Notes

PART X, LINE 2:

“Cattaraugus community action, inc. Is exempt from income taxes under section 501(c)(3) of the internal revenue code (the code); therefore, no provision for income taxes is reflected in the consolidated financial statements. The corporation has been classified as a publicly supported organization that is not a private foundation under section 509(a) of the code. The corporation presently discloses or recognizes income tax positions based on management's estimate of whether it is reasonably possible or probable that a liability has been incurred for unrecognized income taxes. Management has concluded that the corporation has taken no uncertain tax position that requires adjustment in the accompanying consolidated financial statements. U.s. Forms 990 filed by the corporation are subject to tax examination by taxing authorities.”

Raw XML AppendixShowing 400 of 747 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE ORGANIZATION IS A NON-PROFIT ANTI-POVERTY ORGANIZATION DEDICATED TO HELPING PEOPLE HELP THEMSELVES. THE ORGANIZATION PROVIDES OPPORTUNITIES THAT EMPOWER PEOPLE OF THE COMMUNITY TO BRING ABOUT SOCIAL AND PERSONAL CHANGE. BY FOCUSING ON STRENGTHS, THE ORGANIZATION PROMOTES SELF-EFFECTIVENESS, DIGNITY, AND HOPE.
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IRS990/Form990PartVIISectionAGrp/PersonNm3ANNE MILES
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IRS990/Form990PartVIISectionAGrp/PersonNm6MELANIE CHURAKOS
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IRS990/Form990PartVIISectionAGrp/PersonNm14DANA CORNELL
IRS990/Form990PartVIISectionAGrp/PersonNm15ANDREW STUDLEY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15C.E.O. (JULY - CURRENT)
IRS990/Form990PartVIISectionAGrp/TitleTxt16C.F.O.
IRS990/Form990PartVIISectionAGrp/TitleTxt17C.O.O. OF TRANSITIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt18C.O.O. OF ENERGY & HOUSING
IRS990/Form990PartVIISectionAGrp/TitleTxt19C.E.O. (JANUARY - JUNE)
IRS990/Form990PartVIISectionAGrp/TitleTxt20C.O.O. OF SERVICES
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IRS990/InsuranceGrp/ProgramServicesAmt097950
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IRS990/InterestGrp/TotalAmt019438
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IRS990/MissionDesc0THE ORGANIZATION IS A NON-PROFIT ANTI-POVERTY ORGANIZATION DEDICATED TO HELPING PEOPLE HELP THEMSELVES. THE ORGANIZATION PROVIDES OPPORTUNITIES THAT EMPOWER PEOPLE OF THE COMMUNITY TO BRING ABOUT SOCIAL AND PERSONAL CHANGE. BY FOCUSING ON STRENGTHS, THE ORGANIZATION PROMOTES SELF-EFFECTIVENESS, DIGNITY, AND HOPE.
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IRS990/OtherExpensesGrp/Desc0MAINTENANCE, REPAIRS, &
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IRS990/OtherExpensesGrp/Desc2CLIENT SUPPORT
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt292560
IRS990/ProgSrvcAccomActy2Grp/Desc0ENERGY AND HOUSING (SEE SCHEDULE O):CONNECTING COMMUNITIES IN ACTION OFFERS SEVERAL ENERGY AND HOUSING SERVICES SUCH AS HOUSING REHABILITATION, MANUFACTURED HOME REPLACEMENT AND WEATHERIZATION ASSISTANCE PROGRAM (WAP). UNDER HOUSING REHABILITATION, CCA MAY SERVE QUALIFYING OWNER-OCCUPIED HOMES ADDRESSING LEAD REMEDIATION, SERVICE UPGRADES, CODE COMPLIANCE ISSUES, STRUCTURAL DEFICIENCIES, ACCESSIBILITY ISSUES, ROOFING, WINDOWS AND DOORS. THE MANUFACTURED HOME REPLACEMENT PROGRAM SERVES LOW-INCOME FAMILIES IN ALLEGANY, LIVINGSTON AND CATTARAUGUS COUNTIES. WEATHERIZATION ASSISTANCE PROGRAM (WAP) SERVES LOW-INCOME, ELDERLY, AND DISABLED HOMEOWNERS AND RENTERS. SERVICES SUCH AS ENERGY AUDITS, HEALTH AND SAFETY MEASURES, ENERGY CONSERVATION, EDUCATION, EMERGENCY FURNACE REPAIRS AND REPLACEMENTS, AND OTHER MINOR REPAIRS RELATED TO ENERGY NEEDS ARE ADDRESSED. CCA ALSO OPERATES 515 SENIOR AND DISABLED HOUSING SITES IN DELEVAN, FRANKLINVILLE, LITTLE VALLEY, RANDOLPH AND CLYMER.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03858120

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