FREDONIA COMMONS AFFORDABLE HOUSING (EIN 010808835) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2003

Legal Domicile

Principal Officer

DIANE HEWITT-JOHNSON

Phone

7163663333

Tax Period

2025-01-01 to 2025-12-31

FREDONIA COMMONS AFFORDABLE HOUSING, founded in 2003, is a small nonprofit in the Housing & Shelter sector that reported $267K in total revenue in fiscal year 2025. Revenue surged 50% from the prior year, signaling strong growth momentum. Expenses of $376K exceeded revenue, resulting in a 41% operating deficit.

Mission

FREDONIA COMMONS IS A 37-UNIT AFFORDABLE HOUSING DEVELOPMENT LOCATED IN THE VILLAGE OF FREDONIA, NEW YORK. IT IS A HOUSING PROJECT FOR PERSONS OF LOW INCOME WHERE NO ADEQUATE HOUSING EXISTS FOR SUCH PERSONS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $266,639

Investment Income $0

Other Revenue $0

TOTAL REVENUE $266,639

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $331,290

Other Expenses $376,045

TOTAL EXPENSES $376,045

Year-over-Year Comparison

	2025	2024	Change
Revenue	$266,639	$177,291	+0.5%
Expenses	$376,045	$265,325	+0.4%
Net Income	$-109,406	$-88,034	+0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARIE CARRUBBA	PRESIDENT	1.00	Officer Director	$0	$0	$0
PATRICIA MOORE	TREASURER TI	1.00	Officer Director	$0	$0	$0
ROBERT MOORE	TREASURER AT	1.00	Officer Director	$0	$0	$0
KEVIN O'CONNELL	SECRETARY	1.00	Officer Director	$0	$0	$0
DIANE HEWITT-JOHNSON	CEO	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$266,639	$376,045	$1,986,619	$-109,406
2024	No data	No data	No data	No data

FREDONIA COMMONS AFFORDABLE HOUSING