Civic Intelligence

Reentry Association of Wny Inc

EIN 26-1899706 • 501(c)3 • Rochester, NY

Profile

RAWNY is dedicated to serving our community by supporting the men and women who have experienced incarceration, and the agencies that serve them, to ensure anyone reentering has access to needed resources and support.

186-188 North Water StreetRochester, NY 14604

www.rawny.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.72x

Higher debt load relative to assets than 90% of similar nonprofits.

NTEE I • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.63x

Higher debt load relative to revenue than 91% of similar nonprofits.

NTEE I • $1M-$5M nonprofits • Source year 2024

Net Margin

44th percentile

0.5%

Higher net margin than 44% of similar nonprofits.

NTEE I • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

29th percentile

$65,000

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

NTEE I • $1M-$5M nonprofits • Source year 2024

Asset Growth

86th percentile

55%

Faster asset growth than 86% of similar nonprofits.

NTEE I • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

-2.9%

Faster revenue growth than 27% of similar nonprofits.

NTEE I • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$928,679

Up $330,100 (+55%) from 2023

Liabilities

Up

$665,065

Up $324,352 (+95%) from 2023

Net Assets

Up

$263,614

Up $5,748 (+2.2%) from 2023

Revenue

Down

$1,048,386

Down $31,026 (-2.9%) from 2023

Expenses

Up

$1,042,638

Up $236,809 (+29%) from 2023

Net Income

Down

$5,748

Down $267,835 (-98%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2023: $598,579Liabilities 2023: $340,713Net Assets 2023: $257,8662023Assets 2024: $928,679Liabilities 2024: $665,065Net Assets 2024: $263,6142024

Highlighted filing

2024

Assets$928,679
Liabilities$665,065
Net Assets$263,614

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2023: $1,079,412Expenses 2023: $805,829Net Income 2023: $273,5832023Revenue 2024: $1,048,386Expenses 2024: $1,042,638Net Income 2024: $5,7482024

Highlighted filing

2024

Revenue$1,048,386
Expenses$1,042,638
Net Income$5,748

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 15, 2025
Return Version
2024v5.2
Gross Receipts
$1,048,386
Mission and Program Overview

Mission

The Reentry Association of WNY, Inc. is dedicated to serving our community by supporting both men and women who have experienced incarceration, and the agencies that serve them, to ensure anyone reentering has access to needed resources and support, while enhancing public safety in our community.

RAWNY is dedicated to serving our community by supporting the men and women who have experienced incarceration, and the agencies that serve them, to ensure anyone reentering has access to needed resources and support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,951$579,194▲ $573,243
Pledges and Grants Receivable$366,417$195,766▼ $170,651
Land, Buildings, and Equipment, Net$13,803$10,723▼ $3,080
Total Assets$598,579$928,679▲ $330,100
Other Assets Total$212,408$142,996▼ $69,412
Liabilities
Deferred Revenue-$390,484-
Other Liabilities$220,408$142,996▼ $77,412
Accounts Payable and Accrued Expenses$120,305$131,585▲ $11,280
Total Liabilities$340,713$665,065▲ $324,352
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$257,866$263,614▲ $5,748
Total Net Assets Fund Balance$257,866$263,614▲ $5,748
Total Liabilities and Net Assets / Fund Balance$598,579$928,679▲ $330,100

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,723$4,677$15,400
Other Assets Org$142,996--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David DeyContracted Financial OfficerPT$65,000$65,000
Yarelis RiveraInterim Executive DirectorFT$46,862$46,862
Ann GrahamExecutive DirectorFT$34,855$34,855

Board Members and Trustees

NameTitle
Cathy BuckertPresident
Pamela AyersVice President
Carl Hatch-FeirBoard Member
Dr Craig WaleedBoard Member
Jose RodriquezBoard Member
Kayann WilliamsBoard Member
Michelle LeeBoard Member
Robert BurnsBoard Member
Thomas GantBoard Member
Dick LaidlawTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,048,374
Program Service Revenue
$0
Investment Income
$12
Other Revenue
$0
All Other Contributions
$8,827
Change in Net Assets
$5,748

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,048,386
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,048,386
Total Revenue per Form 990
$1,048,386
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$440,343
Other Expenses$414,852
Grants and Similar Amounts Paid$187,443
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$317,733$35,304-$353,037
Grants to Domestic Individuals$187,443--$187,443
Occupancy$101,895$10,948-$112,843
Fees for Services Other$94,452--$94,452
Other Employee Benefits$78,575$8,731-$87,306
Fees for Services Accounting$54,900$6,100-$61,000
Information Technology$15,950$1,106-$17,056
Insurance$15,059$1,673-$16,732
Office Expenses$12,155$3,869-$16,024
Interest$11,789--$11,789
Travel$2,930$326-$3,256
Depreciation Depletion$3,081--$3,081
Other Expenses$1,260$140-$1,400
Total Functional Expenses$972,688$69,950$0$1,042,638

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,042,638
Total Expenses per Audited Statements$1,042,638
Total Expenses per Form 990$1,042,638
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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$74,524
Current portion of operating lease liabilities$68,472
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
Yes
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 organization reviews the 990 form at a board meeting prior to submitting to the IRS.

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

The board reviews conflicts of interest periodically at board meetings.

Form 990, Part VI, Section B, line 15

The organization uses approval by the board to establish compensation packages for its employees.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Reentry Association of WNY Inc
EIN
26-1899706
Phone
5858518886
Address
186-188 North Water Street, Rochester, NY 14604

Signing Officer

Name
Yarelis Rivera
Title
Executive Director
Phone
5858518886
Signed
2025-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yarelis Rivera
Formed
2005
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
15
Volunteers
0

Preparer

Firm
Allied CPAs PC
Address
90 Linden Oaks Suite 100, Rochester, NY 14625
Preparer
Justin J Bentley CPA
Phone
5854106733
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The process had not changed from the previous year.

Raw XML AppendixShowing 400 of 480 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01048374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01079334
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt038421
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0814
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02167043
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02167043
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01048374
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01079334
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt038421
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0814
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0100
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02167043
IRS990ScheduleA/TotalSupportAmt02167133
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt012
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt078
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt090
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01042638
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0142996
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Right-of-Use Assets
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010723
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04677
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt068472
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt174524
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Current portion of operating lease liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Operating lease liabilities
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01048386
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010723
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0142996
IRS990ScheduleD/TotalExpensesPerForm990Amt01042638
IRS990ScheduleD/TotalLiabilityAmt0142996
IRS990ScheduleD/TotalRevenuePerForm990Amt01048386
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01048386
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01042638
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0187443
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Housing, shelter, closthing, food etc.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0384
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt034855
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Ann Graham
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt034855
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization reviews the 990 form at a board meeting prior to submitting to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board reviews conflicts of interest periodically at board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization uses approval by the board to establish compensation packages for its employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The process had not changed from the previous 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 B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00

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