Civic Intelligence

Cattaraugus Rehabilitation Center Inc

EIN 16-1291766 • 501(c)3 • Olean, NY

Profile

The corporation was formed to operate various programs to assist in the development of the mentally and physically disabled. We assist the people we serve through a continuum of service that fosters community participation and personal independence. Our organization also encourages the training and education of personnel working with the mentally and physically disabled.

1439 Buffalo StreetOlean, NY 14760

www.rehabcenter.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.33x

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

NTEE P • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.15x

Higher debt load relative to revenue than 30% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Net Margin

17th percentile

-3.3%

Higher net margin than 17% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$441,219

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

NTEE P • $25M-$50M nonprofits • Source year 2024

Asset Growth

14th percentile

-2.9%

Faster asset growth than 14% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-2.6%

Faster revenue growth than 22% of similar nonprofits.

NTEE P • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$13,898,111

Down $411,898 (-2.9%) from 2023

Liabilities

Up

$4,639,588

Up $526,499 (+13%) from 2023

Net Assets

Down

$9,258,523

Down $938,397 (-9.2%) from 2023

Revenue

Down

$31,668,278

Down $833,008 (-2.6%) from 2023

Expenses

Down

$32,702,033

Down $746,950 (-2.2%) from 2023

Net Income

Down

-$1,033,755

Down $86,058 (-9.1%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $12,622,034Liabilities 2010: $7,144,296Net Assets 2010: $5,477,7382010Assets 2011: $13,524,145Liabilities 2011: $6,575,586Net Assets 2011: $6,948,5592011Assets 2012: $13,815,205Liabilities 2012: $6,440,027Net Assets 2012: $7,375,1782012Assets 2013: $13,298,142Liabilities 2013: $5,739,266Net Assets 2013: $7,558,8762013Assets 2014: $13,516,472Liabilities 2014: $5,568,271Net Assets 2014: $7,948,2012014Assets 2015: $12,952,505Liabilities 2015: $5,092,296Net Assets 2015: $7,860,2092015Assets 2016: $13,322,574Liabilities 2016: $4,861,942Net Assets 2016: $8,460,6322016Assets 2017: $12,873,910Liabilities 2017: $4,271,825Net Assets 2017: $8,602,0852017Assets 2018: $12,489,419Liabilities 2018: $4,018,908Net Assets 2018: $8,470,5112018Assets 2019: $12,930,021Liabilities 2019: $3,742,315Net Assets 2019: $9,187,7062019Assets 2020: $17,246,944Liabilities 2020: $8,326,096Net Assets 2020: $8,920,8482020Assets 2021: $16,879,982Liabilities 2021: $4,598,933Net Assets 2021: $12,281,0492021Assets 2022: $15,515,982Liabilities 2022: $4,479,111Net Assets 2022: $11,036,8712022Assets 2023: $14,310,009Liabilities 2023: $4,113,089Net Assets 2023: $10,196,9202023Assets 2024: $13,898,111Liabilities 2024: $4,639,588Net Assets 2024: $9,258,5232024

Highlighted filing

2024

Assets$13,898,111
Liabilities$4,639,588
Net Assets$9,258,523

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $12,016,7532010Expenses 2011: $12,106,7682011Expenses 2012: $20,956,2292012Revenue 2013: $21,525,497Expenses 2013: $21,341,799Net Income 2013: $183,6982013Revenue 2014: $22,722,089Expenses 2014: $22,284,463Net Income 2014: $437,6262014Revenue 2015: $22,283,397Expenses 2015: $22,274,410Net Income 2015: $8,9872015Revenue 2016: $22,770,046Expenses 2016: $22,222,917Net Income 2016: $547,1292016Revenue 2017: $22,850,606Expenses 2017: $22,894,563Net Income 2017: -$43,9572017Revenue 2018: $24,170,738Expenses 2018: $24,147,230Net Income 2018: $23,5082018Revenue 2019: $26,033,679Expenses 2019: $25,566,083Net Income 2019: $467,5962019Revenue 2020: $24,225,462Expenses 2020: $24,637,764Net Income 2020: -$412,3022020Revenue 2021: $29,865,891Expenses 2021: $26,272,940Net Income 2021: $3,592,9512021Revenue 2022: $33,496,948Expenses 2022: $34,387,386Net Income 2022: -$890,4382022Revenue 2023: $32,501,286Expenses 2023: $33,448,983Net Income 2023: -$947,6972023Revenue 2024: $31,668,278Expenses 2024: $32,702,033Net Income 2024: -$1,033,7552024

Highlighted filing

2024

Revenue$31,668,278
Expenses$32,702,033
Net Income-$1,033,755

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$4.64$9.26$31.7$32.7$1.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$4.11$10.2$32.5$33.4$0.95
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.5$4.48$11.0$33.5$34.4$0.89
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.9$4.60$12.3$29.9$26.3$3.59
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.2$8.33$8.92$24.2$24.6$0.41
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$3.74$9.19$26.0$25.6$0.47
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.5$4.02$8.47$24.2$24.1$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$4.27$8.60$22.9$22.9$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.3$4.86$8.46$22.8$22.2$0.55
2015Detailed filing. Detailed filing data is available for this year.$13.0$5.09$7.86$22.3$22.3$0.01
2014Detailed filing. Detailed filing data is available for this year.$13.5$5.57$7.95$22.7$22.3$0.44
2013Detailed filing. Detailed filing data is available for this year.$13.3$5.74$7.56$21.5$21.3$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$6.44$7.38$21.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$6.58$6.95$12.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$7.14$5.48$12.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 20, 2025
Return Version
2024v5.2
Gross Receipts
$31,695,543
Mission and Program Overview

Mission

The corporation was formed to operate various programs to assist in the development of the mentally and physically disabled. We assist the people we serve through a continuum of service that fosters community participation and personal independence. Our organization also encourages the training and education of personnel working with the mentally and physically disabled.

The cattaraugus rehabilitation center is an organization that enhances the lives of people with disabilities through supports and services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,229,597$5,332,452▲ $102,855
Cash and Non-Interest-Bearing Accounts$2,714,728$2,429,903▼ $284,825
Investments Other Securities$2,237,126$2,394,050▲ $156,924
Accounts Receivable$1,502,214$1,583,318▲ $81,104
Savings and Temporary Cash Investments$743,242$766,413▲ $23,171
Prepaid Expenses and Deferred Charges$514,020$410,797▼ $103,223
Total Assets$14,310,009$13,898,111▼ $411,898
Other Assets Total$1,369,082$981,178▼ $387,904
Liabilities
Accounts Payable and Accrued Expenses$1,365,064$1,542,087▲ $177,023
Mortgage Notes Payable Secured by Investment Property$1,622,110$1,532,437▼ $89,673
Other Liabilities$832,015$1,213,157▲ $381,142
Deferred Revenue$266,967$309,545▲ $42,578
Escrow Account Liability$26,933$42,362▲ $15,429
Total Liabilities$4,113,089$4,639,588▲ $526,499
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,196,920$9,258,523▼ $938,397
Total Net Assets Fund Balance$10,196,920$9,258,523▼ $938,397
Total Liabilities and Net Assets / Fund Balance$14,310,009$13,898,111▼ $411,898

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,137,494$15,160,730$18,298,224
Other Land Buildings$888,877$2,834,688$3,723,565
Equipment$951,663$2,209,312$3,160,975
Leasehold Improvements$529$410,982$411,511
Land$353,889-$353,889
Other Assets Org$78,944--
Other Securities$850,945--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mari L HowardPresident & CEOFT$330,572$110,647$441,219
Greg KlossCAO/COOFT$160,599$37,092$197,691
Dr Brian SouthPsychologistFT$137,158$20,449$157,607
Steven E WilliamsChief Financial OfficerFT$136,054$5,205$141,259
Karen Mcgovern-grahamVP of NursingFT$119,083$18,713$137,796
Brad SouthVP of Program OperationsFT$121,468$10,680$132,148
Melody StuckeyCorporate Compliance OfficFT$108,614$23,526$132,140

Board Members and Trustees

NameTitle
Rick JozwiakChairperson
Libby SmithVice Chairperson
Dr Thomas DelaneyDirector
Thomas MaharDirector
Jim RiedSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$56,993
Program Service Revenue
$31,513,074
Investment Income
$98,211
Other Revenue
$0
All Other Contributions
$56,993
Change in Net Assets
$-1,033,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$26,877,284
Other Expenses$5,824,749
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$20,744,235$466,008-$21,210,243
Other Employee Benefits$2,930,176$88,706-$3,018,882
Payroll Taxes$1,483,757$43,510-$1,527,267
Depreciation Depletion$1,228,661$66,717-$1,295,378
Current Officers, Directors, Trustees, and Key Employees$631,994$155,019-$787,013
Fees for Services Other$619,384$93,597-$712,981
Travel$549,553$9,607-$559,160
Information Technology$452,630$65,317-$517,947
Office Expenses$421,652$23,479-$445,131
Pension Plan Contributions$324,340$9,539-$333,879
Occupancy$280,678$6,762-$287,440
Interest$111,613$1,390-$113,003
Advertising$87,270$4,802-$92,072
Fees for Services Accounting$36,036$8,839-$44,875
Fees for Services Management$35,735--$35,735
Payments to Affiliates$25,696$6,303-$31,999
Fees for Services Legal$15,718$3,856-$19,574
Other Expenses$16,803$9,995-$16,803
Conferences and Meetings$13,337$2,650-$15,987
Total Functional Expenses$31,600,903$1,101,130$0$32,702,033
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
Capital Advances$439,493
Due to Funding Sources$378,476
Operating Lease Liabilities$316,244
Deferred Compensation Plan$78,944
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 is reviewed by the chief financial officer and chief executive officer. After their review, the audit committee members discuss and review the form in detail at their quarterly meeting. After the committee's review and approval, the form 990 is emailed to all other board member's for review and comment.

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

The organization monitors and enforces compliance through discussion and re-signing of agreements at board meetings annually. After the agreements are completed they are reviewed by the chief executive officer. If no issues are noted, the agreements are filed. If issues are noted, the ceo then discusses with the corporate compliance officer.

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

The human resources administrator conducts an analysis of ceo compensation at comparable agencies in western new york and a statewide analysis via salary surveys. The human resources administrator shares all performance information and compensation study data with the board chairs. Together they develop the ceo compensation package for the coming year and then recommend to the full board. The board reviews and approves the ceo employment agreement which includes any changes in compensation, deferred compensation, and benefits.

Form 990, Part VI, Section C, Line 19

The required governing documents for public disclosure are made available upon request from the chief financial officer's office during normal business hours. The organization's board of directors approves the financial statements at the may board of directors meeting.

Filing and Contact Details

Filer

Filer Name
Cattaraugus Rehabilitation Center Inc
EIN
16-1291766
Phone
7163754747
Address
1439 BUFFALO STREET, OLEAN, NY 14760

Signing Officer

Name
Mari L Howard
Title
President/CEO
Phone
7163754747
Signed
2025-10-20
Discuss with paid preparer
No

Organization Details

Principal Officer
Mari L Howard
Formed
1976
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
631
Volunteers
5

Preparer

Firm
Bryans & Gramuglia Cpas LLC
Address
1 PINE WEST PLAZA SUITE 107, ALBANY, NY 12205
Preparer
Robert Gramuglia
Phone
5184528055
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART IV, LINE 2B:

Center, inc. Has signature authority over participant funds. These funds are used for authorized and allowable purchases of participants' personal items.

PART X, LINE 2:

The financial accounting standards board (fasb) issued fasb asc 740-10 which requires entities to disclose in their financial statements the nature of any uncertainty in their tax position. For tax-exempt entities, their tax-exempt status itself is deemed to be an uncertainty, since events could occur to jeopardize their tax-exempt status. However, center, inc. Has no knowledge of events or circumstances that would jeopardize its tax-exempt status. Center, inc. Implemented fasb asc 740-10 and its current accounting policy for evaluating uncertain tax positions is in accordance with generally accepted accounting principles. Center, inc. Has not recognized any benefits from uncertain tax positions in 2024 and believes it has no uncertain tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within 12 months of the statements of financial position date. Center, inc. Evaluated its tax position and concluded that all the positions taken by center, inc. Would more likely than not be sustained upon examination, based on technical merits. The information returns of center, inc. For 2021, 2022, and 2023 are subject to examination by tax authorities, generally for three years after they were filed.

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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 CATTARAUGUS REHABILITATION CENTER IS AN ORGANIZATION THAT ENHANCES THE LIVES OF PEOPLE WITH DISABILITIES THROUGH SUPPORTS AND SERVICES.
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IRS990/Desc0RESIDENTIAL PROGRAMS (MH RESIDENCES)- PROVIDES COMMUNITY LIVING OPTIONS TO ADULTS AND CHILDREN WITH DEVELOPMENTAL DISABILITIES AND/OR MENTAL HEALTH ISSUES BY PROVIDING SAFE, COMFORTABLE HOMES WITH VARYING LEVELS OF SUPERVISION. ALSO INSTRUCT PEOPLE WE SERVE IN COMMUNITY LIVING SKILLS. APPROXIMATELY 30 CLIENTS SERVED.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt6CAO/COO
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt8PSYCHOLOGIST
IRS990/Form990PartVIISectionAGrp/TitleTxt9CORPORATE COMPLIANCE OFFIC
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP OF NURSING
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP OF PROGRAM OPERATIONS
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IRS990/MissionDesc0THE CORPORATION WAS FORMED TO OPERATE VARIOUS PROGRAMS TO ASSIST IN THE DEVELOPMENT OF THE MENTALLY AND PHYSICALLY DISABLED. WE ASSIST THE PEOPLE WE SERVE THROUGH A CONTINUUM OF SERVICE THAT FOSTERS COMMUNITY PARTICIPATION AND PERSONAL INDEPENDENCE. OUR ORGANIZATION ALSO ENCOURAGES THE TRAINING AND EDUCATION OF PERSONNEL WORKING WITH THE MENTALLY AND PHYSICALLY DISABLED.
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IRS990/ProgSrvcAccomActy2Grp/Desc0BEHAVIOR HEALTH SERVICES PROVIDES A VARIETY OF SERVICES TO BOTH ADULTS AND CHILDREN WITH MENTAL ILLNESS AND/OR SUBSTANCE ABUSE DISORDERS IN THEIR OWN HOME OR COMMUNITY SETTING TO PREVENT AND MANAGE CHRONIC HEALTH CONDITIONS AND RECOVER FROM SERIOUS MENTAL ILLNESS AND SUBSTANCE ABUSE DISORDERS. APPROXIMATELY 355 SERVED.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01272077
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY SERVICES - COMMUNICATION HABILITATION SERVICES ARE DESIGNED TO ASSIST INDIVIDUALS IN ACQUIRING, RETAINING, AND IMPROVING THE SELF-HELP, SOCIALIZATION AND ADAPTIVE SKILLS NECESSARY TO BE AS INDEPENDENT AS POSSIBLE. APPROXIMATELY 115 SERVED.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0HEALTH HOME CARE MANAGEMENT
IRS990/ProgSrvcAccomActyOtherGrp/Desc1INTANDEM SOLUTIONS
IRS990/ProgSrvcAccomActyOtherGrp/Desc2CLINIC
IRS990/ProgSrvcAccomActyOtherGrp/Desc3EDUCATION
IRS990/ProgSrvcAccomActyOtherGrp/Desc4OPERATING AGREEMENTS - UNDER THE TERMS OF THE AGREEMENTS WITH NYSARC, INC., CATTARAUGUS COUNTY CHAPTER AND THE REHABILITATION FOUNDATION, CATTARAUGUS REHABILITATION CENTER, INC. PROVIDES SERVICES FOR THE PROVISION OF DIRECT CARE, MANAGEMENT SERVICES AND FACILITY SERVICES UNDER A COST-BASED OPERATING CONTRACT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc5DAY SERVICES
IRS990/ProgSrvcAccomActyOtherGrp/Desc6OTHER
IRS990/ProgSrvcAccomActyOtherGrp/Desc7COVID-19
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