Civic Intelligence

Seneca Street Community Development Corporation

990 • Fiscal year 2020 • EIN 26-3678723

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

1218 Seneca StreetBuffalo, NY 14210

(716) 491-2200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2020 filings • NTEE J • <$500k nonprofits • Source year 2020

Liabilities / Revenue

66th percentile

0.02x

Higher debt load relative to revenue than 66% of similar nonprofits.

2020 filings • NTEE J • <$500k nonprofits • Source year 2020

Net Margin

74th percentile

33%

Higher net margin than 74% of similar nonprofits.

2020 filings • NTEE J • <$500k nonprofits • Source year 2020

Top Officer Pay

64th percentile

$0

Higher top officer pay than 64% of similar nonprofits.

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

2020 filings • NTEE J • <$500k nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

$338,084

No earlier filing loaded for comparison.

Net Assets

$330,571

No earlier filing loaded for comparison.

Liabilities

$7,513

No earlier filing loaded for comparison.

Revenue

$429,755

No earlier filing loaded for comparison.

Expenses

$286,137

No earlier filing loaded for comparison.

Net Income

$143,618

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2020: $338,084Liabilities 2020: $7,513Net Assets 2020: $330,5712020Assets 2021: $538,300Liabilities 2021: $8,310Net Assets 2021: $529,9902021Assets 2022: $765,127Liabilities 2022: $117,123Net Assets 2022: $648,0042022Assets 2023: $1,025,851Liabilities 2023: $97,578Net Assets 2023: $928,2732023Assets 2024: $1,243,213Liabilities 2024: $272,802Net Assets 2024: $970,4112024

Highlighted filing

2020

Assets$338,084
Liabilities$7,513
Net Assets$330,571

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2020: $429,755Expenses 2020: $286,137Net Income 2020: $143,6182020Revenue 2021: $494,400Expenses 2021: $300,131Net Income 2021: $194,2692021Revenue 2022: $500,576Expenses 2022: $346,769Net Income 2022: $153,8072022Revenue 2023: $623,466Expenses 2023: $397,573Net Income 2023: $225,8932023Revenue 2024: $445,808Expenses 2024: $447,046Net Income 2024: -$1,2382024

Highlighted filing

2020

Revenue$429,755
Expenses$286,137
Net Income$143,618
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$431,219
Mission and Program Overview

Mission

The organization partners with their neighbors in the seneca babcock community to provide a supportive environment to overcome educational, social and economic barriers. They provide opportunities for the entire community to acquire skills that build resiliency and self reliance, enhancing the quality of life and potential for current and future generations.

The organization is focused on providing opporutnities to the members of the community, within which it resides, and is most interested in the growth and development of youth through the following programs: an anfter school program, teen program, nys food program & a summer program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$118,060$290,923▲ $172,863
Pledges and Grants Receivable$45,000$43,166▼ $1,834
Land, Buildings, and Equipment, Net$4,594$3,995▼ $599
Total Assets$167,654$338,084▲ $170,430
Liabilities
Accounts Payable and Accrued Expenses$1,698$7,513▲ $5,815
Total Liabilities$1,698$7,513▲ $5,815
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$116,663$264,560▲ $147,897
Net Assets With Donor Restrictions$49,293$66,011▲ $16,718
Total Net Assets Fund Balance$165,956$330,571▲ $164,615
Total Liabilities and Net Assets / Fund Balance$167,654$338,084▲ $170,430

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,995$1,995$5,990
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jerry FritzBoard Member/president
Joseph Cohen to 11620Board Member/vice President
Matthew SydorBoard Member/vice President
Mary Cohen to 11620Board Member
Melissa CombesBoard Member
Nick BellBoard Member
Rev Brian RotachBoard Member
Rev Victor MetivierBoard Member
Rollin ShoemakerBoard Member
Terri KolodziejBoard Member
Cheryl BirdBoard Member/executive Director
Rose CaldwellBoard Member/secretary
Robert MontgomeryBoard Member/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$352,593
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$77,162
All Other Contributions
$276,976
Change in Net Assets
$143,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$144,752
Other Expenses$141,385
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$134,022--$134,022
Payroll Taxes$10,730--$10,730
Occupancy$9,000--$9,000
Other Expenses$1,093$6,164-$7,257
Fees for Services Accounting$7,000--$7,000
All Other Expenses$5,370$416-$5,786
Office Expenses$2,826$480-$3,306
Depreciation Depletion$599--$599
Total Functional Expenses$279,077$7,060$0$286,137
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,037
Fundraising Direct Expenses$1,464
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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 2

Joseph cohen and mary cohen, a married couple were board members until 1/16/20. Both served as volunteers with no compensation. In addition,cheryl bird, executive director and pastor brian rotach, board member are married. Both served as volunteers with no compensation.

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

Prior to its filing, form 990 is reviewed by cheryl bird, the organizations executive director. It is then made available to the board of directors for their review.

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

The conflict of interest policy is reviewed monthly as a part of the governance committee meeting.

Form 990, Part VI, Section B, Line 15

Cheryl bird, executive director is a volunteer and receives no compensation.

Form 990, Part VI, Section C, Line 18

The organization's form 1023 and 990 are available upon request. The organization's form 990 is also available on guidestar.org, an online not-for-profit financial reporting website.

Form 990, Part VI, Section C, Line 19

All governing documents and financial statements required by law are made available to the public upon request. In addition, the organization provides significant information on its own website.

Filing and Contact Details

Filer

Filer Name
Seneca Street Community Development
EIN
26-3678723
Phone
7164912200
Address
1218 SENECA STREET, BUFFALO, NY 14210

Signing Officer

Name
Cheryl Bird
Title
Executive Director
Phone
7164912200
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Bird
Formed
2009
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
36

Preparer

Firm
Freed Maxick Cpas Pc
Address
424 MAIN STREET SUITE 800, BUFFALO, NY 14202-3508
Preparer
Mary Madonia
Phone
7168472651
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

There was no change from the prior year in the audit oversight process or the independent accountant selection process.

Financial Statement Notes

PART X, LINE 2:

The organization is a not-for-profit corporation pursuant to section 501(c)(3) of the internal revenue code (code) and is appropriately exempt from federal taxation under section 501(a) of the code. Financial accounting standards board (fasb) asc 740, accounting for uncertainty in income taxes, requires the recognition of income tax positions when it is more-likely-than-not that the position will be sustained based on the merits of the position. Management has concluded that there are no material tax liabilities that require recognition as of december 31,2020 and 2019. The organization files its return of organization exempt from income tax in the u.s. Jurisdiction and its annual filing of charitable organizations in new york state.

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IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER AT SENECA STREET: THE GOAL OF THIS PROGRAM IS TO ENCOURAGE CHILDREN TO USE THE READING, WRITING AND MATH SKILLS THEY MASTERED DURING THE SCHOOL YEAR. THE FOCUS IS ON RETENTION OF THOSE SKILLS THROUGH CONSTANT AND CREATIVE PRACTICE. AN INTENSE TWO WEEK READING CAMP IS OFFERED. EVERY EFFORT IS MADE TO ASSIST THE CHILDREN IN MOVING FORWARD AND NOT FALLING BEHIND SO THEY ARE READY FOR A NEW SET OF CHALLENGES WHEN THE SCHOOL YEAR BEGINS. THE PROGRAM IS SIX WEEKS LONG AND PROVIDES PROGRAMING FOR 50-75 STUDENTS. THERE ARE FOUR PAID STAFF MEMBERS AND FORTY VOLUNTEERS THAT ARE A PART OF RUNNING THIS SIX WEEK PROGRAM.
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
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IRS990/RegularMonitoringEnfrcInd01
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0352593
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0251308
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0172625
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0177417
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0107811
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0177417
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0107811
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01061754
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt03995
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01995
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05990
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE) AND IS APPROPRIATELY EXEMPT FROM FEDERAL TAXATION UNDER SECTION 501(A) OF THE CODE. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, REQUIRES THE RECOGNITION OF INCOME TAX POSITIONS WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED BASED ON THE MERITS OF THE POSITION. MANAGEMENT HAS CONCLUDED THAT THERE ARE NO MATERIAL TAX LIABILITIES THAT REQUIRE RECOGNITION AS OF DECEMBER 31,2020 AND 2019. THE ORGANIZATION FILES ITS RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX IN THE U.S. JURISDICTION AND ITS ANNUAL FILING OF CHARITABLE ORGANIZATIONS IN NEW YORK STATE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03995
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOSEPH COHEN AND MARY COHEN, A MARRIED COUPLE WERE BOARD MEMBERS UNTIL 1/16/20. BOTH SERVED AS VOLUNTEERS WITH NO COMPENSATION. IN ADDITION,CHERYL BIRD, EXECUTIVE DIRECTOR AND PASTOR BRIAN ROTACH, BOARD MEMBER ARE MARRIED. BOTH SERVED AS VOLUNTEERS WITH NO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO ITS FILING, FORM 990 IS REVIEWED BY CHERYL BIRD, THE ORGANIZATIONS EXECUTIVE DIRECTOR. IT IS THEN MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS REVIEWED MONTHLY AS A PART OF THE GOVERNANCE COMMITTEE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHERYL BIRD, EXECUTIVE DIRECTOR IS A VOLUNTEER AND RECEIVES NO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FORM 1023 AND 990 ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG, AN ONLINE NOT-FOR-PROFIT FINANCIAL REPORTING WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS REQUIRED BY LAW ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE ORGANIZATION PROVIDES SIGNIFICANT INFORMATION ON ITS OWN WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE WAS NO CHANGE FROM THE PRIOR YEAR IN THE AUDIT OVERSIGHT PROCESS OR THE INDEPENDENT ACCOUNTANT SELECTION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
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IRS990/SignificantChangeInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0286137
IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0330571
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt069589
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0429755
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01218 SENECA STREET
IRS990/USAddress/CityNm0BUFFALO
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014210
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.SENECASTREETCDC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHERYL BIRD

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