Civic Intelligence

Chautauqua Lake and Watershed

EIN 47-1643734 • 501(c)3 • Jamestown, NY

Profile

The alliance was formed for the purpose of working in collaboration with lake and watershed-related organizations, municipalities, and other stakeholders in chautauqua county, ny, to promote and facilitate implementation of recommendations from the chautauqua lake watershed management plan and the chautauqua lake macrophyte management strategy by prioritizing projects, securing funding and allocating resources.

201 West 3rd Street Suite 115Jamestown, NY 14701

chautauquaalliance.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.04x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

42nd percentile

0.04x

Higher debt load relative to revenue than 42% of similar nonprofits.

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

Net Margin

45th percentile

5.8%

Higher net margin than 45% of similar nonprofits.

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

Top Officer Pay

49th percentile

$68,875

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

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

Asset Growth

19th percentile

-6.2%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

12th percentile

-38%

Faster revenue growth than 12% of similar nonprofits.

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

Assets

Down

$1,028,200

Down $68,359 (-6.2%) from 2023

Liabilities

Down

$44,423

Down $134,890 (-75%) from 2023

Net Assets

Up

$983,777

Up $66,531 (+7.3%) from 2023

Revenue

Down

$1,145,444

Down $704,393 (-38%) from 2023

Expenses

Down

$1,078,913

Down $654,693 (-38%) from 2023

Net Income

Down

$66,531

Down $49,700 (-43%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $247,751Liabilities 2015: $0Net Assets 2015: $247,7512015Assets 2016: $413,492Liabilities 2016: $70Net Assets 2016: $413,4222016Assets 2017: $408,839Liabilities 2017: $0Net Assets 2017: $408,8392017Assets 2018: $533,992Liabilities 2018: $3,147Net Assets 2018: $530,8452018Assets 2019: $543,721Liabilities 2019: $838Net Assets 2019: $542,8832019Assets 2020: $571,829Liabilities 2020: $3,654Net Assets 2020: $568,1752020Assets 2021: $842,702Liabilities 2021: $399Net Assets 2021: $842,3032021Assets 2022: $820,701Liabilities 2022: $19,686Net Assets 2022: $801,0152022Assets 2023: $1,096,559Liabilities 2023: $179,313Net Assets 2023: $917,2462023Assets 2024: $1,028,200Liabilities 2024: $44,423Net Assets 2024: $983,7772024

Highlighted filing

2024

Assets$1,028,200
Liabilities$44,423
Net Assets$983,777

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $322,655Expenses 2015: $74,904Net Income 2015: $247,7512015Revenue 2016: $281,235Expenses 2016: $115,564Net Income 2016: $165,6712016Revenue 2017: $223,915Expenses 2017: $228,498Net Income 2017: -$4,5832017Revenue 2018: $591,316Expenses 2018: $469,310Net Income 2018: $122,0062018Revenue 2019: $847,752Expenses 2019: $835,714Net Income 2019: $12,0382019Revenue 2020: $1,020,980Expenses 2020: $995,688Net Income 2020: $25,2922020Revenue 2021: $1,315,423Expenses 2021: $1,041,295Net Income 2021: $274,1282021Revenue 2022: $1,156,754Expenses 2022: $1,198,042Net Income 2022: -$41,2882022Revenue 2023: $1,849,837Expenses 2023: $1,733,606Net Income 2023: $116,2312023Revenue 2024: $1,145,444Expenses 2024: $1,078,913Net Income 2024: $66,5312024

Highlighted filing

2024

Revenue$1,145,444
Expenses$1,078,913
Net Income$66,531

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,145,444
Mission and Program Overview

Mission

The alliance was formed for the purpose of working in collboration with lake and watershed-related organizations, municipalities, and other stakeholders in chautauqua county, ny, to promote and faciliate implementation of recommendations from the chautauqua lake watershed mangement plan and the chautauqua lake macrophyte management strategy by prioritizing projects, securing funding and allocating resources.

The alliance was formed for the purpose of working in collaboration with lake and watershed-related organizations, municipalities, and other stakeholders in chautauqua county, ny, to promote and facilitate implementation of recommendations from the chautauqua lake watershed management plan and the chautauqua lake macrophyte management strategy by prioritizing projects, securing funding and allocating resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,074,684$787,691▼ $286,993
Cash and Non-Interest-Bearing Accounts$8,242$235,943▲ $227,701
Land, Buildings, and Equipment, Net$4,421$2,877▼ $1,544
Accounts Receivable$7,888$1,689▼ $6,199
Prepaid Expenses and Deferred Charges$1,324--
Total Assets$1,096,559$1,028,200▼ $68,359
Liabilities
Grants Payable$178,898$44,423▼ $134,475
Accounts Payable and Accrued Expenses$415--
Total Liabilities$179,313$44,423▼ $134,890
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$437,781$507,822▲ $70,041
Net Assets With Donor Restrictions$479,465$475,955▼ $3,510
Total Net Assets Fund Balance$917,246$983,777▲ $66,531
Total Liabilities and Net Assets / Fund Balance$1,096,559$1,028,200▼ $68,359

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,877$21,040$23,917
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randall H PerryExecutive DiFT$66,869$2,006$68,875

Board Members and Trustees

NameTitle
Don EmhardtChair (6/24
Bruce EricksonChair (end 5
Pierre ChagnonV-chair (6/2
James AndrewsDirector
Jodee JohnsonDirector
Martin ProctorDirector
Mike LatoneDirector
Paul Wendel JrDirector
Janis BowmanSecretary (e
Ellen BarnesTreasurer (e
Revenue and Support

Revenue Composition

Contributions and Grants
$1,095,216
Program Service Revenue
$17,815
Investment Income
$32,413
Other Revenue
$0
All Other Contributions
$668,216
Change in Net Assets
$66,531

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,145,444
Revenue Not Reported on Form 990
$2,000
Total Revenue per Audited Statements
$1,147,444
Total Revenue per Form 990
$1,145,444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$905,176
Salaries, Compensation, and Employee Benefits$155,295
Other Expenses$18,442
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$905,176--$905,176
Current Officers, Directors, Trustees, and Key Employees$51,657$17,218-$68,875
Other Salaries and Wages$62,299--$62,299
Other Employee Benefits$11,508$31-$11,539
Payroll Taxes$9,327$1,386-$10,713
Fees for Services Accounting-$8,416-$8,416
Insurance-$3,259-$3,259
Occupancy$2,220$180-$2,400
Travel$2,332--$2,332
Pension Plan Contributions$1,869--$1,869
Depreciation Depletion$1,390$154-$1,544
Other Expenses$324$42-$42
Total Functional Expenses$1,048,102$30,811$0$1,078,913

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,080,913
Expenses per Audited Statements$1,078,913
Total Expenses per Form 990$1,078,913
Expenses Not Reported on Form 990$2,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Chautauqua Lake Association IncLakewood, NY501c3Operations$496,858
Chautauqua Lake Partnership IncBemus Point, NY501c3Herbicide & Studies$188,469
Chautauqua Watershed ConservancyLakewood, NY501c3Watershed/invasive$81,026
Town of Chautauqua NyMayville, NYGovShoreline Cleanup$79,953
Town of Chautauqua NyMayville, NYGovStarry/culvert Match$26,500
Town of North HarmonyAshville, NYGovStarry Stonewort$25,000
Chautauqua InstitutionChautauqua, NY501c3Stream Stations$5,870
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
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
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, Page 6, Part VI, Line 6

Members of the alliance must fall within one or more of the categories noted in the by-laws of the alliance (article 1, section 1.2). The categories of members include: 1.) county, town or village located in the chautauqua lake watershed (the "watershed"); 2.) soil and water conservation district; 3.) northern chautauqua lake sewer district; 4.) south and center chautauqua lake sewer district; 5.) chautauqua county visitor's bureau; 6.) non-profit organizations located in the watershed with a chautauqua lake and/or watershed related mission or purpose; 7.) chautauqua institution; 8.) county chamber of commerce; 9.) additional entities with a relationship to the chautauqua lake or watershed designated by the members from time to time. Membership requirements, in addition to those set in article 1 of the by- laws, shall be set by the board of directors.

Form 990, Page 6, Part VI, Line 7A

A member can nominate a candidate for the board of directors of the alliance by giving proper notice in accordance with the by-laws. The board of directors is elected by a majority vote of the members at the annual meeting of the members. Officers of the alliance are elected annually by the board of directors.

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is to be reviewed by the executive director, treasurer, and the audit committtee before signing and submission. A copy is also to be made available to all officers and directors in either paper or electronic format for review prior to submission.

Form 990, Page 6, Part VI, Line 12C

Both staff and board members are required to annually complete and deliver to the secretary a written statement of all potential conflicts of interest that the indvidual may have at the time. Any board or staff member who has a potential conflict of interest in any matter coming before the board or before any of its committees shall not participate in any discussion of or vote in connection with the matter. At the discretion of the board or committee chair, the board or staff member with the potential conflict can be asked to leave the meeting until the discussion and vote have been completed.

Form 990, Page 6, Part VI, Line 19

Governing documents, the alliance's independently compiled, reviewed or audited financial statements and exempt orgranization information returns may be requested at the alliance's business office.

Filing and Contact Details

Filer

Filer Name
Chautauqua Lake and Watershed
EIN
47-1643734
Phone
7166618923
Address
201 WEST 3RD STREET SUITE 115, JAMESTOWN, NY 14701

Signing Officer

Name
Randall H Perry
Title
Executive Director
Phone
7166618923
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Emhardt
Formed
2014
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
3
Volunteers
10

Preparer

Firm
Saxton Kocur and Associates Llp
Address
301 E 2ND ST SUITE 303, JAMESTOWN, NY 14701-5409
Preparer
Lucinda M Saxton CPA
Phone
7164836109
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The alliance was formed for the purpose of working in collaboration with lake and watershed-related organizations, municipalities, and other stakeholders in chautauqua county, ny, to promote and facilitate implementation of recommendations from the chautauqua lake watershed management plan and the chautauqua lake macrophyte management strategy by prioritizing projects, securing funding and allocating resources.

Form 990, Page 1, Part I, Line 6

Volunteers included individuals serving as officers and directors of the alliance during the year.

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IRS990/MissionDesc0THE ALLIANCE WAS FORMED FOR THE PURPOSE OF WORKING IN COLLABORATION WITH LAKE AND WATERSHED-RELATED ORGANIZATIONS, MUNICIPALITIES, AND OTHER STAKEHOLDERS IN CHAUTAUQUA COUNTY, NY, TO PROMOTE AND FACILITATE IMPLEMENTATION OF RECOMMENDATIONS FROM THE CHAUTAUQUA LAKE WATERSHED MANAGEMENT PLAN AND THE CHAUTAUQUA LAKE MACROPHYTE MANAGEMENT STRATEGY BY PRIORITIZING PROJECTS, SECURING FUNDING AND ALLOCATING RESOURCES.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0OPERATIONS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1WATERSHED/INVASIVE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2HERBICIDE & STUDIES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SHORELINE CLEANUP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4STARRY/CULVERT MATCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5STARRY STONEWORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6STREAM STATIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CHAUTAUQUA LAKE ASSOCIATION INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CHAUTAUQUA WATERSHED CONSERVANCY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2CHAUTAUQUA LAKE PARTNERSHIP INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3TOWN OF CHAUTAUQUA NY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4TOWN OF CHAUTAUQUA NY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5TOWN OF NORTH HARMONY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6CHAUTAUQUA INSTITUTION
IRS990ScheduleI/RecipientTable/RecipientEIN0160772742
IRS990ScheduleI/RecipientTable/RecipientEIN1161389010
IRS990ScheduleI/RecipientTable/RecipientEIN2020583646
IRS990ScheduleI/RecipientTable/RecipientEIN3160758844
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0429 EAST TERRECE AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt171 E FAIRMOUNT AVE
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt32 ACADEMY STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt42 ACADEMY STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt55350 STOW ROAD
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IRS990ScheduleI/RecipientTable/USAddress/CityNm0LAKEWOOD
IRS990ScheduleI/RecipientTable/USAddress/CityNm1LAKEWOOD
IRS990ScheduleI/RecipientTable/USAddress/CityNm2BEMUS POINT
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTEES ARE REQUIRED TO COMPLETE A LOCAL GRANT FINAL REPORT. FOR CERTAIN GRANTS, THE ALLIANCE REQUESTS INVOICES AND/OR OTHER DOCUMENTATION OF GRANT EXPENDITURES INCURRED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt06
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ALLIANCE WAS FORMED FOR THE PURPOSE OF WORKING IN COLLABORATION WITH LAKE AND WATERSHED-RELATED ORGANIZATIONS, MUNICIPALITIES, AND OTHER STAKEHOLDERS IN CHAUTAUQUA COUNTY, NY, TO PROMOTE AND FACILITATE IMPLEMENTATION OF RECOMMENDATIONS FROM THE CHAUTAUQUA LAKE WATERSHED MANAGEMENT PLAN AND THE CHAUTAUQUA LAKE MACROPHYTE MANAGEMENT STRATEGY BY PRIORITIZING PROJECTS, SECURING FUNDING AND ALLOCATING RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS INCLUDED INDIVIDUALS SERVING AS OFFICERS AND DIRECTORS OF THE ALLIANCE DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE ALLIANCE MUST FALL WITHIN ONE OR MORE OF THE CATEGORIES NOTED IN THE BY-LAWS OF THE ALLIANCE (ARTICLE 1, SECTION 1.2). THE CATEGORIES OF MEMBERS INCLUDE: 1.) COUNTY, TOWN OR VILLAGE LOCATED IN THE CHAUTAUQUA LAKE WATERSHED (THE "WATERSHED"); 2.) SOIL AND WATER CONSERVATION DISTRICT; 3.) NORTHERN CHAUTAUQUA LAKE SEWER DISTRICT; 4.) SOUTH AND CENTER CHAUTAUQUA LAKE SEWER DISTRICT; 5.) CHAUTAUQUA COUNTY VISITOR'S BUREAU; 6.) NON-PROFIT ORGANIZATIONS LOCATED IN THE WATERSHED WITH A CHAUTAUQUA LAKE AND/OR WATERSHED RELATED MISSION OR PURPOSE; 7.) CHAUTAUQUA INSTITUTION; 8.) COUNTY CHAMBER OF COMMERCE; 9.) ADDITIONAL ENTITIES WITH A RELATIONSHIP TO THE CHAUTAUQUA LAKE OR WATERSHED DESIGNATED BY THE MEMBERS FROM TIME TO TIME. MEMBERSHIP REQUIREMENTS, IN ADDITION TO THOSE SET IN ARTICLE 1 OF THE BY- LAWS, SHALL BE SET BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A MEMBER CAN NOMINATE A CANDIDATE FOR THE BOARD OF DIRECTORS OF THE ALLIANCE BY GIVING PROPER NOTICE IN ACCORDANCE WITH THE BY-LAWS. THE BOARD OF DIRECTORS IS ELECTED BY A MAJORITY VOTE OF THE MEMBERS AT THE ANNUAL MEETING OF THE MEMBERS. OFFICERS OF THE ALLIANCE ARE ELECTED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE FORM 990 IS TO BE REVIEWED BY THE EXECUTIVE DIRECTOR, TREASURER, AND THE AUDIT COMMITTTEE BEFORE SIGNING AND SUBMISSION. A COPY IS ALSO TO BE MADE AVAILABLE TO ALL OFFICERS AND DIRECTORS IN EITHER PAPER OR ELECTRONIC FORMAT FOR REVIEW PRIOR TO SUBMISSION.

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