Civic Intelligence

Willard J Houghton Foundation

EIN 22-2325519 • 501(c)3 • Houghton, NY

Profile

To support houghton university, including community development.

1 Willard AvenueHoughton, NY 14744

n/A

Siviq Scores

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

Liabilities / Assets

79th percentile

0.40x

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

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

100th percentile

50008.50x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

1st percentile

-37017%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

37th percentile

-0.3%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

1st percentile

-96%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,500,559

Down $5,583 (-0.4%) from 2023

Liabilities

Down

$600,100

Down $2 (-0.0%) from 2023

Net Assets

Down

$900,459

Down $5,581 (-0.6%) from 2023

Revenue

Up

$477

Up $465 (+3875%) from 2023

Expenses

Up

$6,058

Up $1,604 (+36%) from 2023

Net Income

Down

-$5,581

Down $1,139 (-26%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,084,905Liabilities 2011: $988,632Net Assets 2011: $96,2732011Assets 2012: $1,038,562Liabilities 2012: $977,020Net Assets 2012: $61,5422012Assets 2014: $834,689Liabilities 2014: $727,143Net Assets 2014: $107,5462014Assets 2015: $797,269Liabilities 2015: $701,086Net Assets 2015: $96,1832015Assets 2016: $788,364Liabilities 2016: $690,109Net Assets 2016: $98,2552016Assets 2017: $773,782Liabilities 2017: $679,937Net Assets 2017: $93,8452017Assets 2018: $753,437Liabilities 2018: $662,461Net Assets 2018: $90,9762018Assets 2019: $693,963Liabilities 2019: $652,353Net Assets 2019: $41,6102019Assets 2020: $680,633Liabilities 2020: $659,406Net Assets 2020: $21,2272020Assets 2021: $634,933Liabilities 2021: $629,372Net Assets 2021: $5,5612021Assets 2022: $1,510,482Liabilities 2022: $600,000Net Assets 2022: $910,4822022Assets 2023: $1,506,142Liabilities 2023: $600,102Net Assets 2023: $906,0402023Assets 2024: $1,500,559Liabilities 2024: $600,100Net Assets 2024: $900,4592024

Highlighted filing

2024

Assets$1,500,559
Liabilities$600,100
Net Assets$900,459

Operations Trend

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

$100K$50K$0-$50K-$100KRevenue 2011: $17,812Expenses 2011: $71,147Net Income 2011: -$53,3352011Expenses 2012: $62,7582012Revenue 2014: $7,780Expenses 2014: $74,935Net Income 2014: -$67,1552014Revenue 2015: $40,795Expenses 2015: $52,158Net Income 2015: -$11,3632015Revenue 2016: $45,166Expenses 2016: $43,094Net Income 2016: $2,0722016Revenue 2017: $45,136Expenses 2017: $49,546Net Income 2017: -$4,4102017Revenue 2018: $18,322Expenses 2018: $21,191Net Income 2018: -$2,8692018Revenue 2019: -$9,433Expenses 2019: $12,887Net Income 2019: -$22,3202019Revenue 2020: -$8,229Expenses 2020: $12,523Net Income 2020: -$20,7522020Revenue 2021: -$3,757Expenses 2021: $11,926Net Income 2021: -$15,6832021Revenue 2022: $293Expenses 2022: $9,862Net Income 2022: -$9,5692022Revenue 2023: $12Expenses 2023: $4,454Net Income 2023: -$4,4422023Revenue 2024: $477Expenses 2024: $6,058Net Income 2024: -$5,5812024

Highlighted filing

2024

Revenue$477
Expenses$6,058
Net Income-$5,581

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.50$0.60$0.90$0.00$0.01$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.51$0.60$0.91$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.51$0.60$0.91$0.00$0.01$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.63$0.01$0.00$0.01$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.68$0.66$0.02$0.01$0.01$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.65$0.04$0.01$0.01$0.02
2018Summary only. Only limited summary data is available for this year.$0.75$0.66$0.09$0.02$0.02$0.00
2017Summary only. Only limited summary data is available for this year.$0.77$0.68$0.09$0.05$0.05$0.00
2016Summary only. Only limited summary data is available for this year.$0.79$0.69$0.10$0.05$0.04$0.00
2015Summary only. Only limited summary data is available for this year.$0.80$0.70$0.10$0.04$0.05$0.01
2014Summary only. Only limited summary data is available for this year.$0.83$0.73$0.11$0.01$0.07$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.98$0.06$0.06
2011Summary only. Only limited summary data is available for this year.$1.08$0.99$0.10$0.02$0.07$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 1, 2025
Return Version
2023v6.0
Gross Receipts
$477
Mission and Program Overview

Mission

Support of houghton college and community development.

To support houghton university, including community development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$1,413,775$1,414,193▲ $418
Land, Buildings, and Equipment, Net$54,746$54,746→ $0
Savings and Temporary Cash Investments$37,083$20,076▼ $17,007
Cash and Non-Interest-Bearing Accounts$538$11,544▲ $11,006
Total Assets$1,506,142$1,500,559▼ $5,583
Liabilities
Other Liabilities$600,102$600,100▼ $2
Total Liabilities$600,102$600,100▼ $2
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$906,040$900,459▼ $5,581
Total Net Assets Fund Balance$906,040$900,459▼ $5,581
Total Liabilities and Net Assets / Fund Balance$1,506,142$1,500,559▼ $5,583

Asset Categories

AssetBook ValueDepreciationBasis
Land$54,746-$19,613
Compensation and Service Providers

Employees

NameTitleOtherTotal
Dale WrightCOO/CFO$143,498$143,498
Karl SissonCEO$126,526$126,526

Board Members and Trustees

NameTitle
Kevin KnowltonChair
Dr Wayne D Lewis JrPresident, Houghton University
Karen FohlVice Chair
Gary LarderBoard Member
Judith HopkinsBoard Member
Margaret CosentinoBoard Member
Ralph Kerr SrBoard Member
Thomas McelhenyBoard Member
Kenneth BatesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$477
Other Revenue
$0
Change in Net Assets
$-5,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,058
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$5,700-$5,700
Office Expenses-$358-$358
Total Functional Expenses$0$6,058$0$6,058
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
Due to Houghton University$600,100
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
No
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 provided to the board of trustees for providing comments, edits, and corrections prior to filing.

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

Each year the members of the board of trustees and senior administrators complete and sign a form disclosing any conflict of interest. If there is a conflict of interest on a matter under consideration at a board meeting, the trustee is not allowed to vote on the matter. The minutes of the meeting will document that the trustee having a conflict of interest abstained from voting.

Form 990, Part VI, Section C, Line 19

Governing documents are available at the willard j. Houghton foundation headquarters. Documents may be reviewed with twenty four hour notice.

Filing and Contact Details

Filer

Filer Name
Willard J Houghton Foundation
EIN
22-2325519
Phone
5855679200
Address
1 WILLARD AVENUE, HOUGHTON, NY 14744

Signing Officer

Name
Dale Wright
Title
COO/CFO
Phone
5855679200
Signed
2025-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Wright
Formed
1999
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
8
Employees
0
Volunteers
10

Preparer

Firm
Lumsden & Mccormick Llp
Address
369 FRANKLIN STREET, BUFFALO, NY 14202
Preparer
Sarah M Hopkins
Phone
7168563300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Raw XML AppendixShowing 400 of 453 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0600100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO HOUGHTON UNIVERSITY
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt07949
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt010793
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR WAYNE D LEWIS JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT, HOUGHTON UNIVERSITY
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES FOR PROVIDING COMMENTS, EDITS, AND CORRECTIONS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR THE MEMBERS OF THE BOARD OF TRUSTEES AND SENIOR ADMINISTRATORS COMPLETE AND SIGN A FORM DISCLOSING ANY CONFLICT OF INTEREST. IF THERE IS A CONFLICT OF INTEREST ON A MATTER UNDER CONSIDERATION AT A BOARD MEETING, THE TRUSTEE IS NOT ALLOWED TO VOTE ON THE MATTER. THE MINUTES OF THE MEETING WILL DOCUMENT THAT THE TRUSTEE HAVING A CONFLICT OF INTEREST ABSTAINED FROM VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE AT THE WILLARD J. HOUGHTON FOUNDATION HEADQUARTERS. DOCUMENTS MAY BE REVIEWED WITH TWENTY FOUR HOUR NOTICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0WILLARD J HOUGHTON FOUNDATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt1WILLARD J HOUGHTON FOUNDATION
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct11.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0REAL ESTATE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1REAL ESTATE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0HOUGHTON VENTURES LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1HOUGHTON MINI MART LLC
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt180361
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt1-4795
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt11 WILLARD AVENUE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0HOUGHTON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm1HOUGHTON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd1NY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd014744
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HIGHER EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
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IRS990ScheduleR/PaidEmployeesSharingInd01
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0600000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0OUTSTANDING LOAN PRINCIPAL
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01506142
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IRS990/TotalAssetsGrp/BOYAmt01506142
IRS990/TotalAssetsGrp/EOYAmt01500559
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0600102
IRS990/TotalLiabilitiesGrp/EOYAmt0600100
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0906040

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