Civic Intelligence

Seneca Lake Pure Waters Association Inc

EIN 16-1382594 • 501(c)3 • Geneva, NY

Profile

See schedule o part iii stmt

PO Box 247Geneva, NY 14456

senecalake.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.02x

Higher debt load relative to assets than 77% of similar nonprofits.

NTEE C • <$500k nonprofits • Source year 2025

Liabilities / Revenue

79th percentile

0.03x

Higher debt load relative to revenue than 79% of similar nonprofits.

NTEE C • <$500k nonprofits • Source year 2025

Net Margin

20th percentile

-20%

Higher net margin than 20% of similar nonprofits.

NTEE C • <$500k nonprofits • Source year 2025

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE C • <$500k nonprofits • Source year 2025

Asset Growth

33rd percentile

-11%

Faster asset growth than 33% of similar nonprofits.

NTEE C • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

-9.0%

Faster revenue growth than 41% of similar nonprofits.

NTEE C • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$338,279

Down $42,810 (-11%) from 2024

Liabilities

Up

$8,447

Up $8,280 (+4958%) from 2024

Net Assets

Down

$329,832

Down $51,090 (-13%) from 2024

Operations
Liabilities / Revenue79th percentileNet Margin20th percentile

Revenue

Down

$259,974

Down $25,772 (-9.0%) from 2024

Expenses

Up

$311,064

Up $139,475 (+81%) from 2024

Net Income

Down

-$51,090

Down $165,247 (-145%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$400K$300K$200K$100K$0Assets 2011: $97,334Liabilities 2011: $0Net Assets 2011: $97,3342011Assets 2016: $87,891Net Assets 2016: $87,8912016Assets 2017: $113,375Liabilities 2017: $292Net Assets 2017: $113,0832017Assets 2018: $131,606Liabilities 2018: $317Net Assets 2018: $131,2892018Assets 2019: $113,173Liabilities 2019: $1,611Net Assets 2019: $111,5622019Assets 2020: $124,580Liabilities 2020: $2,835Net Assets 2020: $121,7452020Assets 2021: $199,827Liabilities 2021: $2,668Net Assets 2021: $197,1592021Assets 2022: $259,478Liabilities 2022: $3,007Net Assets 2022: $256,4712022Assets 2023: $268,645Liabilities 2023: $1,880Net Assets 2023: $266,7652023Assets 2024: $381,089Liabilities 2024: $167Net Assets 2024: $380,9222024Assets 2025: $338,279Liabilities 2025: $8,447Net Assets 2025: $329,8322025

Highlighted filing

2025

Assets$338,279
Liabilities$8,447
Net Assets$329,832
Open 2025 Filing

Operations Trend

Revenue Growth41st percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $24,813Expenses 2011: $10,397Net Income 2011: $14,4162011Revenue 2016: $76,769Expenses 2016: $50,045Net Income 2016: $26,7242016Revenue 2017: $58,984Expenses 2017: $33,792Net Income 2017: $25,1922017Revenue 2018: $74,982Expenses 2018: $56,776Net Income 2018: $18,2062018Revenue 2019: $61,313Expenses 2019: $81,040Net Income 2019: -$19,7272019Revenue 2020: $90,632Expenses 2020: $80,449Net Income 2020: $10,1832020Revenue 2021: $147,351Expenses 2021: $108,137Net Income 2021: $39,2142021Revenue 2022: $164,192Expenses 2022: $104,880Net Income 2022: $59,3122022Revenue 2023: $165,112Expenses 2023: $154,818Net Income 2023: $10,2942023Revenue 2024: $285,746Expenses 2024: $171,589Net Income 2024: $114,1572024Revenue 2025: $259,974Expenses 2025: $311,064Net Income 2025: -$51,0902025

Highlighted filing

2025

Revenue$259,974
Expenses$311,064
Net Income-$51,090
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$338,279
Liabilities
$8,447
Net assets
$329,832
Revenue
$259,974
Expenses
$311,064
Net income
-$51,090
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.38$0.08$3.30$2.60$3.11$0.51
2024Detailed filing. Detailed filing data is available for this year.$3.81$0.00$3.81$2.86$1.72$1.14
2023Detailed filing. Detailed filing data is available for this year.$2.69$0.02$2.67$1.65$1.55$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.59$0.03$2.56$1.64$1.05$0.59
2021Detailed filing. Detailed filing data is available for this year.$2.00$0.03$1.97$1.47$1.08$0.39
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.03$1.22$0.91$0.80$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.13$0.02$1.12$0.61$0.81$0.20
2018Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.31$0.75$0.57$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.59$0.34$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.88$0.77$0.50$0.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$0.25$0.10$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Sep 9, 2025
Return Version
2024v5.2
Gross Receipts
$264,882
Mission and Program Overview

Mission

See schedule o part iii stmt

Organizations primary exempt purpose - to promote the understanding, preservation and improvement of the water quality, natural habitat and general environmental conditions of seneca lake and its watershed by sponsoring or undertaking scientific research, by collecting, preserving, publishing and disseminating information concerning seneca lake and its watershed and by encouraging and supporting the enforcement of laws and regulations and patterns of development and technology aimed at preserving and enhancing the water quality of the lake. Part iii, ln 28: seneca lake pure waters association provides information and education regarding seneca lake water quality to 800+ members through newsletters, website, seminars and annual meeting. Additionally, seneca lake pure waters association provides technical and financial assistance to property owners and municipalities; research and direct protection partnerships and programs; public education programs; and public policy advocacy all with

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$339,183$292,710▼ $46,473
Land, Buildings, and Equipment, Net$37,000$36,769▼ $231
Cash and Non-Interest-Bearing Accounts$2,522$5,404▲ $2,882
Prepaid Expenses and Deferred Charges$2,014$3,396▲ $1,382
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$381,089$338,279▼ $42,810
Other Assets Total$370$0▼ $370
Liabilities
Accounts Payable and Accrued Expenses$167$8,447▲ $8,280
Total Liabilities$167$8,447▲ $8,280
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$269,910$243,638▼ $26,272
Net Assets With Donor Restrictions$111,012$86,194▼ $24,818
Total Net Assets Fund Balance$380,922$329,832▼ $51,090
Total Liabilities and Net Assets / Fund Balance$381,089$338,279▼ $42,810

Asset Categories

AssetBook ValueDepreciationBasis
Land$36,200-$36,200
Equipment$569$587$1,156
Compensation and Service Providers
Top Officer Pay85th percentile

Board Members and Trustees

NameTitle
William RoegePresident
Mark PetzoldVice President
Charles FausoldBoard Member
Jacob WelchBoard Member
James McginnisBoard Member
Jody TylerBoard Member
Kelly CoughlinBoard Member
Kristin GusackBoard Member
Larry MartinBoard Member
Linda SampsonBoard Member
Lisa GreenwoodBoard Member
Margaret FocarinoBoard Member
Mark SwinnertonBoard Member
Peter BudmenBoard Member
Stuart MessurBoard Member
Thomas BurrallBoard Member
Timothy JohnsonBoard Member
Mark GibsonSecretary
Jill RitterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$197,222
Program Service Revenue
$40,254
Investment Income
$13,297
Other Revenue
$9,201
All Other Contributions
$197,222
Change in Net Assets
$-51,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,650
Salaries, Compensation, and Employee Benefits$96,414
Total Fundraising Expense$55,757
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$46,433$18,648$22,512$87,593
Other Expenses$53$960$18,149$19,162
Information Technology$2,520$9,825$298$12,643
Occupancy$1,126$10,086-$11,212
Payroll Taxes$4,246$2,640$1,935$8,821
Fees for Services Accounting-$8,460-$8,460
Insurance-$3,787-$3,787
Fees for Services Other-$1,689$1,631$3,320
Advertising$250$1,966$99$2,315
All Other Expenses$1,058$686$258$2,002
Travel$113$1,632-$1,745
Depreciation Depletion-$231-$231
Total Functional Expenses$194,697$60,610$55,757$311,064
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,109
Fundraising Direct Expenses$4,908
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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 A, Line 8B

“There are no other committees with authority to act on behalf of the governing body.”

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

“Copies of the form 990 are distributed to all board members for review and comment prior to filing.”

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

“Board conflict of interest statements are obtained once a member is added to the board. Conflict of interest statements are updated annually thereafter.”

Form 990, Part VI, Section C, Line 19

“The organization's forms are available on the new york state charities bureau website. The organization keeps information on file and provides it to any party who requests to review it.”

Filing and Contact Details

Filer

Filer Name
Seneca Lake Pure Waters Association Inc
EIN
16-1382594
Phone
3156205534
Address
PO BOX 247, GENEVA, NY 14456

Signing Officer

Name
William Roege
Title
President
Signed
2025-09-09
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
Ny
Voting Board Members
19
Independent Board Members
19
Employees
3
Volunteers
200

Preparer

Firm
Stokes Visca Hucko & Barone Cpas LLC
Address
29 GOODWAY DR, ROCHESTER, NY 14623
Preparer
Joseph Barone CPA
Phone
5854270850
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization follows the guidance of Accounting Standards Codification Section 740, Accounting for Income Taxes, related to uncertainties in income taxes, which prescribes a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. All significant tax positions have been considered by management. It has been determined that it is more likely than not that all tax positions would be sustained upon examination by taxing authorities. The Organizations Form 990, Return of Organization Exempt from Income Tax are subject to examination by the IRS, generally for three years after they were filed.”

Raw XML AppendixShowing 400 of 559 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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