Civic Intelligence

Pro Action of Steuben and Yates Inc

EIN 16-0914512 • 501(c)3 • Bath, NY

Profile

Pro action works to build a community of resilient individuals and families who can meet their basic needs, overcome adversity, and prosper.

117 E Steuben Street 11Bath, NY 14810

www.proactioninc.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.29x

Higher debt load relative to assets than 56% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.10x

Higher debt load relative to revenue than 26% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Source year 2024

Net Margin

54th percentile

3.1%

Higher net margin than 54% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$169,712

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

NTEE P • $10M-$25M nonprofits • Source year 2024

Asset Growth

61st percentile

7.8%

Faster asset growth than 61% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

10%

Faster revenue growth than 59% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,010,033

Up $582,280 (+7.8%) from 2023

Liabilities

Down

$2,328,784

Down $163,371 (-6.6%) from 2023

Net Assets

Up

$5,681,249

Up $745,651 (+15%) from 2023

Revenue

Up

$23,711,053

Up $2,229,409 (+10%) from 2023

Expenses

Up

$22,965,402

Up $1,880,039 (+8.9%) from 2023

Net Income

Up

$745,651

Up $349,370 (+88%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $4,411,777Liabilities 2011: $2,177,065Net Assets 2011: $2,234,7122011Assets 2012: $3,978,886Liabilities 2012: $1,790,192Net Assets 2012: $2,188,6942012Assets 2013: $3,639,948Liabilities 2013: $1,692,499Net Assets 2013: $1,947,4492013Assets 2014: $3,658,108Liabilities 2014: $1,819,403Net Assets 2014: $1,838,7052014Assets 2015: $3,513,943Liabilities 2015: $1,559,994Net Assets 2015: $1,953,9492015Assets 2016: $3,728,688Liabilities 2016: $1,763,329Net Assets 2016: $1,965,3592016Assets 2017: $3,840,972Liabilities 2017: $1,810,529Net Assets 2017: $2,030,4432017Assets 2018: $4,267,400Liabilities 2018: $1,770,786Net Assets 2018: $2,496,6142018Assets 2019: $4,441,675Liabilities 2019: $1,918,888Net Assets 2019: $2,522,7872019Assets 2020: $5,398,971Liabilities 2020: $2,693,587Net Assets 2020: $2,705,3842020Assets 2021: $5,623,306Liabilities 2021: $2,190,658Net Assets 2021: $3,432,6482021Assets 2022: $7,276,816Liabilities 2022: $2,737,499Net Assets 2022: $4,539,3172022Assets 2023: $7,427,753Liabilities 2023: $2,492,155Net Assets 2023: $4,935,5982023Assets 2024: $8,010,033Liabilities 2024: $2,328,784Net Assets 2024: $5,681,2492024

Highlighted filing

2024

Assets$8,010,033
Liabilities$2,328,784
Net Assets$5,681,249

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2011: $16,527,5052011Expenses 2012: $15,868,4912012Revenue 2013: $14,374,173Expenses 2013: $14,615,418Net Income 2013: -$241,2452013Revenue 2014: $15,298,609Expenses 2014: $15,407,353Net Income 2014: -$108,7442014Revenue 2015: $15,242,662Expenses 2015: $15,127,418Net Income 2015: $115,2442015Revenue 2016: $15,631,853Expenses 2016: $15,620,443Net Income 2016: $11,4102016Revenue 2017: $15,173,546Expenses 2017: $15,108,462Net Income 2017: $65,0842017Revenue 2018: $15,944,031Expenses 2018: $15,477,860Net Income 2018: $466,1712018Revenue 2019: $16,200,174Expenses 2019: $16,174,001Net Income 2019: $26,1732019Revenue 2020: $16,196,494Expenses 2020: $16,013,897Net Income 2020: $182,5972020Revenue 2021: $16,689,499Expenses 2021: $15,962,235Net Income 2021: $727,2642021Revenue 2022: $18,729,696Expenses 2022: $17,623,027Net Income 2022: $1,106,6692022Revenue 2023: $21,481,644Expenses 2023: $21,085,363Net Income 2023: $396,2812023Revenue 2024: $23,711,053Expenses 2024: $22,965,402Net Income 2024: $745,6512024

Highlighted filing

2024

Revenue$23,711,053
Expenses$22,965,402
Net Income$745,651

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.01$2.33$5.68$23.7$23.0$0.75
2023Detailed filing. Detailed filing data is available for this year.$7.43$2.49$4.94$21.5$21.1$0.40
2022Detailed filing. Detailed filing data is available for this year.$7.28$2.74$4.54$18.7$17.6$1.11
2021Detailed filing. Detailed filing data is available for this year.$5.62$2.19$3.43$16.7$16.0$0.73
2020Detailed filing. Detailed filing data is available for this year.$5.40$2.69$2.71$16.2$16.0$0.18
2019Detailed filing. Detailed filing data is available for this year.$4.44$1.92$2.52$16.2$16.2$0.03
2018Detailed filing. Detailed filing data is available for this year.$4.27$1.77$2.50$15.9$15.5$0.47
2017Detailed filing. Detailed filing data is available for this year.$3.84$1.81$2.03$15.2$15.1$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.73$1.76$1.97$15.6$15.6$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.51$1.56$1.95$15.2$15.1$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.66$1.82$1.84$15.3$15.4$0.11
2013Detailed filing. Detailed filing data is available for this year.$3.64$1.69$1.95$14.4$14.6$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$1.79$2.19$15.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$2.18$2.23$16.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 2, 2025
Return Version
2024v5.1
Gross Receipts
$23,711,053
Mission and Program Overview

Mission

Pro action works to build a community of resilient individuals and families who can meet their basic needs, overcome adversity, and prosper.

Pro action of steuben & yates, inc. Is a multi-funded community services organzation. The organization operates as a nonprofit 501 (c)(3) corporation and administers programs that deal primarily with the problems of the socially and economically disadvantaged people of new york state within the counties of steuben and yates.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,342,386$3,130,944▼ $211,442
Pledges and Grants Receivable$2,290,798$2,759,571▲ $468,773
Land, Buildings, and Equipment, Net$1,534,609$1,833,165▲ $298,556
Savings and Temporary Cash Investments$119,290$124,075▲ $4,785
Inventories for Sale or Use$50,157$52,821▲ $2,664
Total Assets$7,427,753$8,010,033▲ $582,280
Other Assets Total$90,513$109,457▲ $18,944
Liabilities
Accounts Payable and Accrued Expenses$1,523,829$1,741,359▲ $217,530
Deferred Revenue$833,149$439,178▼ $393,971
Other Liabilities$90,513$109,457▲ $18,944
Escrow Account Liability$44,664$38,790▼ $5,874
Total Liabilities$2,492,155$2,328,784▼ $163,371
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,820,943$5,590,982▲ $770,039
Net Assets With Donor Restrictions$114,655$90,267▼ $24,388
Total Net Assets Fund Balance$4,935,598$5,681,249▲ $745,651
Total Liabilities and Net Assets / Fund Balance$7,427,753$8,010,033▲ $582,280

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$975,322$677,454$1,652,776
Equipment$295,531$1,047,054$1,342,585
Other Land Buildings$522,532$650,482$1,173,014
Leasehold Improvements$39,780$180,701$220,481
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura RossmanChief Executive OfficerFT$156,652$13,060$169,712
Todd KeselChief Fiscal OfficerFT$120,658$22,689$143,347

Board Members and Trustees

NameTitle
Michael GabrielliPresident
Linda JollyVice President
Amy MillerDirector
Bonnie DekayDirector
Carey SparaDirector
Casandra FoleyDirector
Debbi DeatsDirector
Debra HafleighDirector
Donna JohnstonDirector
Edward BronsonDirector
Hilda LandoDirector
Judy DuquetteDirector
Naimah SierraDirector
Kathryn MullerSecretary
Eric RoseTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Haley WoodDay Care For Subsidized Children3807 STATE ROUTE 414, Corning, NY 14830$586,512
Catholic Charities Of SteubenDay Care For Subsidized Children23 LIBERTY ST, Bath, NY 14810$439,686
Amy's Sunshine Center Painted Post LLCDay Care For Subsidized Children130W WATER ST, Painted Post, NY 14870$391,193
Hornell Children's HomeDay Care For Subsidized Children440 MONROE AVE, Hornell, NY 14843$356,009
Corning Children CenterDay Care For Subsidized Children107 ARTHUR ST, Corning, NY 14830$239,789
Revenue and Support

Revenue Composition

Contributions and Grants
$23,362,809
Program Service Revenue
$127,053
Investment Income
$77,014
Other Revenue
$144,177
All Other Contributions
$736,711
Change in Net Assets
$745,651

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
Other Non Cash Contri Table352$33,454Fair Market Value (FMV)
Total Noncash Contributions352$33,454-

Audited Revenue Reconciliation

Revenue per Audited Statements
$23,711,053
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$424,753
Total Revenue per Audited Statements
$24,135,806
Total Revenue per Form 990
$23,711,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,836,998
Salaries, Compensation, and Employee Benefits$11,128,404
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,246,093$394,958-$8,641,051
Other Employee Benefits$1,126,996$91,861-$1,218,857
Payroll Taxes$627,245$51,126-$678,371
Fees for Services Other$190,376$361,656-$552,032
Occupancy$380,919$22,995-$403,914
Travel$357,147$4,102-$361,249
Depreciation Depletion$360,022--$360,022
Pension Plan Contributions$289,239$23,576-$312,815
Current Officers, Directors, Trustees, and Key Employees-$277,310-$277,310
All Other Expenses$270,662$275-$270,937
Information Technology$180,771$51,586-$232,357
Other Expenses$209,145$9,263-$218,408
Conferences and Meetings$129,415$8,128-$137,543
Insurance$54,392$40,271-$94,663
Office Expenses$27,265$29,951-$57,216
Total Functional Expenses$21,583,497$1,381,905$0$22,965,402

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$23,390,155
Expenses per Audited Statements$22,965,402
Total Expenses per Form 990$22,965,402
Expenses Not Reported on Form 990$424,753
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
Operating Lease Liabilities$109,457
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The 990 is presented to the board of directors for review and approval at a regularly scheduled meeting the month after the financial statements are reviewed and approved.

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

Each member of the board signs a conflict of interest statement annually. Conflicts or violations are addressed on a case by case basis.

Form 990, Part VI, Section B, Line 15A

Compensation is determined through a several step process. Initially the compensation is set based on a point system applied to required tasks in a formal job description. The resulting points identify a grade level and the salary is determined based on a range of salaries for this grade level. Annually a performance evaluation is completed. For the chief executive officer this evaluation is done by the executive committee. The evaluation measures performance against the job description as well as against the prior year goals. Pay increases are determined based on this performance evaluation within a range of 0-3%. Salary levels are periodically reviewed against comparable salaries for similar positions in similar organizations.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Pro Action of Steuben and Yates Inc
EIN
16-0914512
Phone
6077762125
Address
117 E STEUBEN STREET 11, BATH, NY 14810

Signing Officer

Name
Laura Rossman
Title
Chief Executive Officer
Phone
6077762125
Signed
2025-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Rossman
Formed
1965
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
503
Volunteers
250

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

The finance committee is responsible for the selection of the auditors and oversees the audit process.

Financial Statement Notes

PART IV, LINE 2B:

The agency holds funds to be used to assist clients participating in wheels to work program.

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the code), therefore, no provision for income taxes is reflected in the financial statements. The organization has been classified as a publicly supported organization that is not a private foundation under section 509(a) of the code. The organization presently discloses or recognizes income tax positions based on managements estimate of whether it is reasonably possible or probable that a liability has been incurred for unrecognized income taxes. Management has concluded that the organization has taken no uncertain tax positions that require adjustment in its financial statements. U.s. Forms 990 filed by the organization are subject to examination by taxing authorities.

Raw XML AppendixShowing 400 of 608 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/Form990PartVIISectionAGrp/PersonNm12AMY MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm13NAIMAH SIERRA
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IRS990/Form990PartVIISectionAGrp/TitleTxt15CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt16CHIEF FISCAL OFFICER
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IRS990/MissionDesc0PRO ACTION WORKS TO BUILD A COMMUNITY OF RESILIENT INDIVIDUALS AND FAMILIES WHO CAN MEET THEIR BASIC NEEDS, OVERCOME ADVERSITY, AND PROSPER.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ADULT NUTRITION SERVICES:THE ADULT NUTRITION SERVICES PROGRAM PROVIDES NUTRITIOUS MEALS TO THE POPULATION OVER SIXTY AT BOTH CONGREGATE MEAL SITES AND VIA HOME DELIVERED MEALS. CONGREGATE MEAL SITES ALSO PROVIDE THE OPPORTUNITY FOR SOCIALIZATION AND A FORUM FOR EDUCATIONAL PROGRAMMING. HOME DELIVERED MEALS CONTRIBUTE TO ASSISTING INDIVIDUALS IN STAYING IN THEIR HOMES FOR AS LONG AS POSSIBLE, WHILE ENSURING THAT THESE PEOPLE RECEIVE A NUTRITIOUS MEAL AND A PERSONAL CONTACT FROM THE DRIVER EACH DAY. IN 2024 OVER 18,969 CONGREGATE MEALS WERE SERVED AND OVER 83,058 MEALS WERE DELIVERED TO HOMES IN STEUBEN AND YATES COUNTIES. THE PROGRAM SERVED OVER 924 CUSTOMERS AND LOGGED OVER 279,180 MILES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ENERGY SERVICES:THE ENERGY SERVICES PROGRAM ASSISTS ELIGIBLE HOUSEHOLDS WITH MEETING THE DEMANDS OF HOME HEATING COSTS AND WITH REDUCING THOSE COSTS THROUGH ENERGY CONSERVATION MEASURES. IN 2024, THROUGH THE HOME ENERGY ASSISTANCE PROGRAM (HEAP), PRO ACTION ASSISTED CUSTOMERS WITH 12 CLEAN AND TUNE SERVICES FOR HEATING SYSTEMS, PROVIDED AIR CONDITIONING UNITS TO 200 HOMES, AND WEATHERIZED 66 HOUSEHOLDS THROUGH THE WEATHERIZATION ASSISTANCE PROGRAM.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01089883
IRS990/ProgSrvcAccomActyOtherGrp/Desc0EMPLOYMENT SERVICES:SUMMER YOUTH EMPLOYMENT - 97 SERVED IN 2024. STEUBEN COUNTY WHEELS 8 CUSTOMERS IN GAINING AND RETAINING EMPLOYMENT. CHEMUNG COUNTY WHEELS 33 CUSTOMERS IN GAINING AND RETAINING EMPLOYMENT. SUMMER LEARNING EXPERIENCE 127 HIGH RISK YOUTH IN STEUBEN COUNTY ATTENDED A HYBRID PROGRAM MODEL: MONDAY-WEDNESDAY MEETING AT A SCHOOL HUB THEN FIELD TRIPS TO VARIOUS STATE PARKS FOR SWIMMING, KAYAKING, HIKING, AND SOCIAL EMOTIONAL/STEM LEARNING IN OUTDOOR CLASSROOMS BREAKFAST AND LUNCH WERE INCLUDED. THURSDAY YOUTH HAD 1:1 HOME VISIT WITH THEIR COUNSELOR INCLUDING FOOD DELIVERY, GOAL SETTING, SOCIAL-EMOTIONAL AND STEM GAMES, AND AGE-APPROPRIATE PRE-EMPLOYMENT AND FINANCIAL LITERACY SKILLS TRAINING. FIELD TRIPS INCLUDED ROSELAND WATER PARK, MINNEHAN'S FUN CENTER, SPOTLIGHT MOVIE THEATER (CORNING AND HORNELL), MAPLE CITY BOWL AND BROCK'S BOWLING. SENIOR EMPLOYMENT PROGRAM: 33 INDIVIDUALS SERVED, 13 OBTAINED EMPLOYMENT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1OTHER AGING SERVICES:YATES OFA HAS CONTINUED ITS MONTHLY POP-UP PANTRIES IN DUNDEE IN 2024. THAT COMMUNITY HAS STRUGGLED EVEN MORE WITH FOOD SECURITY SINCE THE CLOSING OF THE 1 LOCAL FOOD MARKET PRIOR TO 2020. IN 2024 POP-UP PANTRIES PROVIDED 2462 HOUSEHOLDS CONTAINING 2078 SENIORS, 3082 CHILDREN, AND 2515 ADULTS WITH A COMBINATION OF FRESH, FROZEN, AND NONPERISHABLE FOODS.THE YATES OFA AND THE HOPE CENTER FOOD PANTRY CONTINUE TO WORK CLOSELY TOGETHER TO PROVIDE FOOD DELIVERY TO ANYONE THAT IS 60 OR OVER, DISABLED OR SICK. VARIOUS OTHER AGING SERVICES ARE PROVIDED IN AN EFFORT TO MAXIMIZE THE QUALITY OF LIFE FOR THE POPULATION OVER 60. THESE SERVICES INCLUDE TRANSPORTATION, HEALTH CARE COUNSELING, WELLNESS PROGRAMS, NUTRITION, LEGAL SERVICES, AND PERSONAL CARE SERVICES. THESE SERVICES EXTEND THE TIME THAT SENIORS ARE ABLE TO MAINTAIN A LEVEL OF INDEPENDENCE AND REMAIN IN THEIR OWN HOMES. IN 2024, THE HOPE CENTER PROVIDED FOOD TO 2250 FAMILIES, 6960 INDIVIDUALS CONTAINING 1602 SENIORS, 1528 CHILDREN, AND 3444 ADULTS. 34 EMERGENCY BOXES WERE DISTRIBUTED.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2CSBG OPERATING & OTHER PROGRAM SERVICES
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