Citizens Opportunity for Development & Equality INC FY2021 filing

Tax-deductible

Jamestown, NY501(c)(3)Community DevelopmentEIN 16-1165155Revenue $673K in FY2021

On file with the IRScodeinc.orgPo Box 3311, 14702-3311 · Jamestown, NYTax-exempt since Apr 1983Publicly supported — 509(a)(2)

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Neighborhood restoration, preservation, and Development.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$71K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$71K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$957K
58% of total assets
Fine: liabilities are 58% 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
$673K
+32% vs prior year
Spent
$616K
To programs
72%
Net assets
$702K
By yearFY2019–FY2025
Revenue
$673K
FY2021▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2019$815K
FY2020$511K
FY2021$673K
FY2022$689K
FY2023$859K
FY2024$502K
FY2025$750K
Expenses
$616K
FY2021▼ -17%
Tap a bar for its year
Expenses by fiscal year
FY2019$903K
FY2020$740K
FY2021$616K
FY2022$804K
FY2023$576K
FY2024$559K
FY2025$592K
Net assets
$702K
FY2021▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2019$799K
FY2020$679K
FY2021$702K
FY2022$587K
FY2023$870K
FY2024$813K
FY2025$971K

From the FY2021 Form 990 (year ending March 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

72 cents of each dollar spent went to programs.

Program services 72% · $445K Management & general 28% · $171K

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

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Who runs it and what they're paid

8 people listed on the 990; $71K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$70,813Pt 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.

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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.

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Provided by the organization

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1 program · $445K · in their own filed words · FY2020
01

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

$445Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$673K
Ln 12
Fees for servicesLn 2g$451K
Gifts and grantsLn 1h$173K
Other incomeLn 4–11$49K
Money outPt IX
$616K
Ln 25
Programscol B$445K
Managementcol C$171K
Owns and owesPt X
$702K
net assets · Ln 32
Cash and savingsLn 1–2$244K
Total assetsLn 16$1.7M
LiabilitiesLn 26$957K
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$173K
Government grantsLn 1e$173K
Fees for servicesLn 2g$451K
Investment incomeLn 3$642
Other incomeLn 4–11$49K
Total revenueLn 12$673K
Assets in detailPt X, end of year
CashLn 1$243K
SavingsLn 2$2K
Cash and savings togetherLn 1–2$244K
Land, buildings, equipmentLn 10c$859K
Other assetsLn 15$193K
Total assetsLn 16$1.7M
LiabilitiesLn 26$957K
Net assetsLn 32$702K
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 FY21End FY21
Cash and savingsLn 1–2$32K$244K
Land, buildings, equipmentLn 10c$899K$859K
Total assetsLn 16$1.6M$1.7M
LiabilitiesLn 26$968K$957K
Net assetsLn 32$646K$702K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$71K$52K$19K
Other salaries and wagesLn 7$219K$160K$59K
Other employee benefitsLn 9$12K$9K$3K
Payroll taxesLn 10$29K$21K$8K
Legal feesLn 11b$1K$902$516
Accounting feesLn 11c$4K$2K$1K
Other fees for servicesLn 11g$26K$14K$12K
Advertising and promotionLn 12$577$577
Office expensesLn 13$6K$6K
OccupancyLn 16$36K$27K$9K
Conferences, conventions and meetingsLn 19$170$170
InterestLn 20$3K$474$2K
Depreciation, depletion and amortizationLn 22$59K$48K$11K
InsuranceLn 23$36K$19K$17K
Other expenses (24a–d)Ln 24$102K$83K$19K
All other expensesLn 24e$12K$8K$5K
Total functional expensesLn 25$616K$445K$171K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $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 FY2021 990 (6 parts)
Part I · Summary $673,153 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $229,935$172,889
I-9 Program service revenuePrior year $422,633$450,894
I-10 Investment incomePrior year $4,140$642
I-11 Other revenuePrior year $7,799$48,728
I-12 Total revenuePrior year $664,507$673,153
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $290,688$331,612
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $526,598$284,842
I-18 Total expensesPrior year $817,286$616,454
I-19 Revenue less expensesPrior year −$152,779$56,699
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $673,153 across 6 lines filed
VIII-1e Government grants$172,889
VIII-1h Total contributions, gifts and grants$172,889
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $450,894$450,894
VIII-3 Investment incomeExcluded from tax $642$642
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $48,728$48,728
VIII-12 Total revenueRelated to mission $450,894 · Unrelated business $0 · Excluded from tax $49,370$673,153
Part IX · Statement of functional expenses $616,454 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $51,693 · Management $19,120$70,813
IX-7 Other salaries and wagesPrograms $160,126 · Management $59,224$219,350
IX-9 Other employee benefitsPrograms $8,983 · Management $3,323$12,306
IX-10 Payroll taxesPrograms $21,274 · Management $7,869$29,143
IX-11b Legal feesPrograms $902 · Management $516$1,418
IX-11c Accounting feesPrograms $2,490 · Management $1,419$3,909
IX-11g Other fees for servicesPrograms $13,811 · Management $12,181$25,992
IX-12 Advertising and promotionPrograms $577$577
IX-13 Office expensesManagement $5,572$5,572
IX-16 OccupancyPrograms $27,382 · Management $8,556$35,938
IX-19 Conferences, conventions and meetingsManagement $170$170
IX-20 InterestPrograms $474 · Management $2,272$2,746
IX-22 Depreciation, depletion and amortizationPrograms $48,402 · Management $10,600$59,002
IX-23 InsurancePrograms $18,703 · Management $17,200$35,903
IX-24 Other expenses (24a–d)Programs $83,001 · Management $18,579$101,580
IX-24e All other expensesPrograms $7,519 · Management $4,516$12,035
IX-25 Total functional expensesPrograms $445,337 · Management $171,117 · Fundraising $0$616,454
Part X · Balance sheet $1,659,558 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $30,233$242,592
X-2 Savings and temporary cash investmentsStart of year $1,489$1,718
X-3 Pledges and grants receivableStart of year $108,068$27,100
X-4 Accounts receivableStart of year $275,446$334,714
X-9 Prepaid expenses and deferred chargesStart of year $2,042$2,042
X-10c Land, buildings and equipment, netStart of year $898,659$858,763
X-15 Other assetsStart of year $297,470$192,629
X-16 Total assetsStart of year $1,613,407$1,659,558
X-17 Accounts payable and accrued expensesStart of year $60,726$67,770
X-24 Unsecured notes and loans payable$57,500
X-25 Other liabilitiesStart of year $107,279$41,917
X-26 Total liabilitiesStart of year $967,671$957,123
X-27 Net assets without donor restrictionsStart of year $645,736$702,435
X-32 Total net assets or fund balancesStart of year $645,736$702,435
X-33 Total liabilities and net assetsStart of year $1,613,407$1,659,558
Part XI · Reconciliation of net assets $702,435 net assets at year end
XI-1 Total revenue$673,153
XI-2 Total expenses$616,454
XI-3 Revenue less expenses$56,699
XI-4 Net assets at start of year$645,736
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$702,435

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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