GATEWAY-LONGVIEW FOUNDATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1998

Legal Domicile

Principal Officer

CAROLYNE DEFRANCO

Phone

7167833100

Tax Period

2024-07-01 to 2025-06-30

GATEWAY-LONGVIEW FOUNDATION, founded in 1998, is a community nonprofit in the Philanthropy & Grantmaking sector that reported $1.2M in total revenue in fiscal year 2024. The organization ran a surplus of $582K, a strong 49% operating margin.

Mission

GATEWAY LONGVIEW FOUNDATION SUPPORTS THE CARE AND TREATMENT PROGRAMS OF GATEWAY-LONGVIEW INC. GATEWAY-LONGVIEW IS RESPONSIBLE FOR PROVIDING THE BEST SERVICES THAT ENRICH THE LIVES OF CHILDREN, YOUTH, THEIR FAMILIES AND SUPPORT SYSTEMS.

Program Service Accomplishments

Program 1

Expenses: $240,246

GATEWAY-LONGVIEW FOUNDATION SUPPORTS THE CARE AND TREATMENT PROGRAMS OFFERED BY GATEWAY-LONGVIEW. THIS NOT-FOR-PROFIT CHILD AND FAMILY SERVICE AGENCY HAS BEEN PROVIDING CARE, COUNSELING, AND SUPPORT TO COUNTLESS CHILDREN AND FAMILIES SINCE 1890. IT CURRENTLY SERVES APPROXIMATELY 3,600 CHILDREN FROM ACROSS WESTERN AND CENTRAL NEW YORK EVERY DAY THROUGH ITS 18 SEPARATE SUPPORT PROGRAMS. IT IS RESPONSIBLE FOR PROVIDING THE BEST SERVICES, WITH MEASURABLE OUTCOMES, THAT ENRICH THE LIVES OF CHILDREN, YOUTH, THEIR FAMILIES AND SUPPORT SYSTEMS.

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Trantor Score

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

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $709,111

Program Service Revenue $0

Investment Income $440,108

Other Revenue $31,008

TOTAL REVENUE $1,180,227

Expense Breakdown

Grants Paid $240,246

Salaries & Benefits $209,105

Fundraising Expenses $257,263

Program Expenses $240,246

Other Expenses $148,426

TOTAL EXPENSES $597,777

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,180,227	$1,222,375	0.0%
Expenses	$597,777	$817,120	-0.3%
Net Income	$582,450	$405,255	+0.4%

Key Indicators

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

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Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

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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

$489,360

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
COURTNEY HUNTER	CHAIR	1.00	Officer Director	$0	$0	$0
CHRISTINE COLLINS-SCHWINGER	VICE CHAIR	1.00	Officer Director	$0	$0	$0
EVAN SMITH	TREASURER	1.00	Officer Director	$0	$0	$0
MEREDITH R DUQUIN	SECRETARY	1.00	Officer Director	$0	$0	$0
LYDIA BEEBE SAFULKO	DIRECTOR	1.00	Director	$0	$0	$0
EDWARD ARCARA	DIRECTOR - CHAIR NVA/GWLV AGENCY	1.00	Director	$0	$0	$0
SCOTT DEMPSEY	DIRECTOR	1.00	Director	$0	$0	$0
SAMANTHA SLIWA	DIRECTOR	1.00	Director	$0	$0	$0
CAROLYNE DEFRANCO	PRESIDENT & CEO	5.00	Officer	$0	$26,035	$231,350
PATRICIA O'CONNOR	CFO	1.00	Officer	$0	$21,565	$158,982
GARY ROULEAU	VP FOUNDATION	19.00	Officer	$0	$8,821	$99,028

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	$1,180,227	$597,777	$15,545,462	$582,450
2024	$1,222,375	$817,120	$14,012,266	$405,255
2023	$866,057	$567,886	$12,693,861	$298,171
2022	$905,160	$587,444	$11,437,786	$317,716
2021	$1,152,918	$508,798	$12,627,820	$644,120
2020	$901,768	$718,938	$10,078,672	$182,830
2019	$777,712	$742,482	$9,967,771	$35,230
2018	$896,187	$630,065	$9,927,638	$266,122