CHAUTAUQUA OPPORTUNITIES FOR DEVELOPMENT INC (EIN 810568035) - Form 990 Financial Analysis & Trantor Score

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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

2002

Legal Domicile

Principal Officer

DAVID THOMAS

Phone

7163663333

Tax Period

2024-11-01 to 2025-10-31

CHAUTAUQUA OPPORTUNITIES FOR DEVELOPMENT INC, founded in 2002, is a small nonprofit in the Community Improvement sector that reported $196K in total revenue in fiscal year 2024. Net assets of $587K represent 36 months of operating reserves.

Mission

TO DEVELOP OPPORTUNITIES FOR NEW AND EXISTING ENTREPRENEURS IN CHAUTAUQUA COUNTY AND SURROUNDING COMMUNITIES.

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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 $153,159

Program Service Revenue $27,343

Investment Income $1,241

Other Revenue $14,500

TOTAL REVENUE $196,243

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $166,242

Other Expenses $200,577

TOTAL EXPENSES $200,577

Year-over-Year Comparison

	2024	2023	Change
Revenue	$196,243	$191,315	+0.0%
Expenses	$200,577	$92,410	+1.2%
Net Income	$-4,334	$98,905	-1.0%

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

$209,312

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DIANE HEWITT-JOHNSON	CEO	2.00	Officer	$0	$21,984	$209,312
DAVID THOMAS	CHAIRPERSON	1.00	Officer Director	$0	$0	$0
KRISTEN KATHMAN	VICE-CHAIRPE	1.00	Officer Director	$0	$0	$0
JENA WILLEBRANT	TREASURER	1.00	Officer Director	$0	$0	$0
KEVIN MULDOWNEY	SECRETARY	1.00	Officer Director	$0	$0	$0
REBECCA BRUMAGIN	DIRECTOR	1.00	Director	$0	$0	$0
MAGDALENA DYE	DIRECTOR	1.00	Director	$0	$0	$0
SUSAN PARKER	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS WHITNEY	DIRECTOR	1.00	Director	$0	$0	$0
MELISSA POTTER	DIRECTOR AT	1.00	Director	$0	$0	$0
REGINA BRACKMAN	DIRECTOR AT	1.00	Director	$0	$0	$0
ANTHONY DOLCE	DIRECTOR AT	1.00	Director	$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	$196,243	$200,577	$675,223	$-4,334
2024	$191,315	$92,410	$648,162	$98,905
2023	$217,949	$241,736	$583,148	$-23,787
2022	$201,714	$163,596	$580,188	$38,118
2021	$184,091	$110,801	$553,378	$73,290
2020	$186,296	$143,145	$501,508	$43,151

CHAUTAUQUA OPPORTUNITIES FOR DEVELOPMENT INC