Citizens Opportunity for Development & Equality INC

Tax-deductible

Jamestown, NY501(c)(3)Community DevelopmentEIN 16-1165155

Neighborhood restoration, preservation, and development.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
$83K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 7
filings with a surplus
Average surplus $1K a year · under 1% of revenue · last 7 filings
Worth a look: a surplus in 3 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$83K
to officers and key staff · 14% of spending
Top officer’s pay higher than 59% of similar orgs
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.0M
51% of total assets
Fine: liabilities are 51% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$750K
+49% vs prior year
Spent
$592K
To programs
71%
Net assets
$971K
By yearFY2019–FY2025
Revenue
$750K
FY2025▲ +49%
Revenue by fiscal year
FY2019$815K
FY2020$511K
FY2021$673K
FY2022$689K
FY2023$859K
FY2024$502K
FY2025$750K
Expenses
$592K
FY2025▲ +6%
Expenses by fiscal year
FY2019$903K
FY2020$740K
FY2021$616K
FY2022$804K
FY2023$576K
FY2024$559K
FY2025$592K
Net assets
$971K
FY2025▲ +19%
Net assets by fiscal year
FY2019$799K
FY2020$679K
FY2021$702K
FY2022$587K
FY2023$870K
FY2024$813K
FY2025$971K

From the FY2025 Form 990 (year ending March 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1983.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $423K Management & general 29% · $169K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

8 people listed on the 990; $83K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$83,336Pt VII · Sec A
Vice Chairperson
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Christopher Jock’s $83K as Executive Director is at the 59th percentile of top reported officer pay among 1708 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Christopher Jock$83,336$87,285$87,285$71,104$70,813$59,985
Patrick Morris——————
Christopher M Jock——————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Citizens Opportunity for Development & Equality INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Improves neighborhoods through restoration, preservation, and development.

Provided by the organization

This section is blank until Citizens Opportunity for Development & Equality INC claims this page.

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1 program service account for $423K of program spending, described in the organization's own filed words · FY2024.
01

To promote revitalization activities in designated neighborhoods in chautauqua county; to provide funding in the form of grants and to provide technical assistance.

$423Kprogram expense

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$750K
Ln 12
Gifts and grantsLn 1h$476K
Fees for servicesLn 2g$255K
Other incomeLn 4–11$15K
Money outPt IX
$592K
Ln 25
Programscol B$423K
Managementcol C$169K
Owns and owesPt X
$971K
net assets · Ln 32
Cash and savingsLn 1–2$72K
Total assetsLn 16$2.0M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$476K
Government grantsLn 1e$476K
Fees for servicesLn 2g$255K
Investment incomeLn 3$4K
Other incomeLn 4–11$15K
Total revenueLn 12$750K
Assets in detailPt X, end of year
CashLn 1$72K
SavingsLn 2$20
Cash and savings togetherLn 1–2$72K
Land, buildings, equipmentLn 10c$1.0M
Other assetsLn 15$143K
Total assetsLn 16$2.0M
LiabilitiesLn 26$1.0M
Net assetsLn 32$971K
OperationsPt I, VI
EmployeesI 511
VolunteersI 60
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$135K$72K
Land, buildings, equipmentLn 10c$970K$1.0M
Total assetsLn 16$1.8M$2.0M
LiabilitiesLn 26$1.0M$1.0M
Net assetsLn 32$813K$971K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$83K$36K$47K
Other salaries and wagesLn 7$19K$8K$11K
Pension plan contributionsLn 8$4K$3K$1K
Other employee benefitsLn 9$20K$13K$7K
Payroll taxesLn 10$29K$19K$10K
Accounting feesLn 11c$17K$8K$8K
Other fees for servicesLn 11g$21K$10K$11K
Advertising and promotionLn 12$271$271
Office expensesLn 13$4K$4K
OccupancyLn 16$43K$33K$9K
InterestLn 20$9K$2K$7K
Depreciation, depletion and amortizationLn 22$69K$54K$15K
InsuranceLn 23$52K$28K$24K
Other expenses (24a–d)Ln 24$210K$203K$6K
All other expensesLn 24e$12K$4K$8K
Total functional expensesLn 25$592K$423K$169K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $750K$592K$158K$971K 990 PDF
FY2024 $502K$559K−$56K$813K 990 PDF
FY2023 $859K$576K$283K$870K 990 PDF
FY2022 $689K$804K−$116K$587K 990 PDF
FY2021 $673K$616K$57K$702K 990 PDF
FY2020 $511K$740K−$228K$679K 990 PDF
FY2019 $815K$903K−$88K$799K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $749,891 across 6 lines filed
VIII-1e Government grants$476,483
VIII-1h Total contributions, gifts and grants$476,483
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $254,701$254,701
VIII-3 Investment incomeExcluded from tax $4,006$4,006
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $14,701$14,701
VIII-12 Total revenueRelated to mission $254,701 · Unrelated business $0 · Excluded from tax $18,707$749,891
Part IX · Statement of functional expenses $592,007 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $36,400 · Management $46,936$83,336
IX-7 Other salaries and wagesPrograms $8,417 · Management $10,852$19,269
IX-8 Pension plan contributionsPrograms $2,947 · Management $1,168$4,115
IX-9 Other employee benefitsPrograms $13,478 · Management $6,970$20,448
IX-10 Payroll taxesPrograms $18,560 · Management $10,101$28,661
IX-11c Accounting feesPrograms $8,360 · Management $8,176$16,536
IX-11g Other fees for servicesPrograms $10,061 · Management $10,552$20,613
IX-12 Advertising and promotionPrograms $271$271
IX-13 Office expensesManagement $4,449$4,449
IX-16 OccupancyPrograms $33,255 · Management $9,444$42,699
IX-20 InterestPrograms $2,386 · Management $6,677$9,063
IX-22 Depreciation, depletion and amortizationPrograms $53,599 · Management $15,121$68,720
IX-23 InsurancePrograms $27,885 · Management $24,348$52,233
IX-24 Other expenses (24a–d)Programs $203,423 · Management $6,494$209,917
IX-24e All other expensesPrograms $3,546 · Management $8,131$11,677
IX-25 Total functional expensesPrograms $422,588 · Management $169,419 · Fundraising $0$592,007
Part X · Balance sheet $1,990,273 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $97,376$71,681
X-2 Savings and temporary cash investmentsStart of year $37,784$20
X-3 Pledges and grants receivableStart of year $45,552$46,393
X-4 Accounts receivableStart of year $557,723$712,822
X-9 Prepaid expenses and deferred chargesStart of year $1,370$1,370
X-10c Land, buildings and equipment, netStart of year $970,138$1,015,210
X-15 Other assetsStart of year $139,443$142,777
X-16 Total assetsStart of year $1,849,386$1,990,273
X-17 Accounts payable and accrued expensesStart of year $141,880$123,655
X-25 Other liabilitiesStart of year $104,394$105,622
X-26 Total liabilitiesStart of year $1,036,210$1,019,213
X-27 Net assets without donor restrictionsStart of year $813,176$971,060
X-32 Total net assets or fund balancesStart of year $813,176$971,060
X-33 Total liabilities and net assetsStart of year $1,849,386$1,990,273
Part XI · Reconciliation of net assets $971,060 net assets at year end
XI-1 Total revenue$749,891
XI-2 Total expenses$592,007
XI-3 Revenue less expenses$157,884
XI-4 Net assets at start of year$813,176
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$971,060

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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