Green Options Buffalo FY2023 filing

Tax-deductible

Buffalo, NY501(c)(3)EducationEIN 27-2501533Revenue $1.4M in FY2023

On file with the IRSgobikebuffalo.org313 Broadway St, 14204-1543 · Buffalo, NYTax-exempt since Feb 2011Publicly supported charity — 170(b)(1)(A)(vi)

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Promote healthy, environmentally sustainable and community-friendly transportation through advocacy, education, and initiatives to promote healthy lifestyles, civic engagement, economic vitality and improved environments within Greater Buffalo. With realistic bicycle options , we can make our communities healthier, safer, and more connected.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$77K 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

FY2023 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $98K a year · 9% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$77K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $50K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$222K
36% of total assets
Looks good: liabilities are 36% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+37% vs prior year
Spent
$1.3M
To programs
83%
Net assets
$402K
By yearFY2020–FY2024
Revenue
$1.4M
FY2023▲ +37%
Tap a bar for its year
Revenue by fiscal year
FY2020$793K
FY2021$1.1M
FY2022$1.0M
FY2023$1.4M
FY2024$1.2M
Expenses
$1.3M
FY2023▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.0M
FY2022$1.1M
FY2023$1.3M
FY2024$1.3M
Net assets
$402K
FY2023▲ +26%
Tap a bar for its year
Net assets by fiscal year
FY2020$377K
FY2021$435K
FY2022$318K
FY2023$402K
FY2024$285K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2011.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $1.1M Management & general 9% · $114K Fundraising 8% · $110K

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

12 people listed on the 990; $77K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$76,932Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Justin Booth’s $77K as Executive Director is at the 17th percentile of top reported officer pay among 3395 $1–10M education 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 · 1 named individual · Part VII

NameFY2023FY2021FY2020
Justin Booth$76,932$87,740$85,280

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 Green Options Buffalo 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 15aNo

Programs and updates

Advocates for healthy, sustainable transportation in Buffalo, promoting cycling for better communities.

Provided by the organization

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3 programs · $1.1M · in their own filed words · FY2023
01

Healthy Streets Initiatives create healthy, vibrant communities by making our streets safer for those who walk, bike and play . In response to high demand and overwhelming positive feedback in our first year we continued and expended our efforts, rolling out even more Complete Streets pop-ups in 2020.

$736Kprogram expense
02

Safety and Youth Education, Future Commuters, and Safe Cycling programs empower students through development of hands-on problem-solving and mechanical skills and access to personal transportation. Each participant receives a donated bicycle and learns how to maintain it with the help of an instructor.

$237Kprogram expense
03

The Community workshop is place volunteers and members can come and learn to repair and maintain their bicycles. Community members can repair bike or build a bike from our supply and attend classes on bike maintenance and road safety.

$113Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$50K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.2M
Fees for servicesLn 2g$101K
Other incomeLn 4–11$59K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.1M
Managementcol C$114K
Fundraisingcol D$110K
Owns and owesPt X
$402K
net assets · Ln 32
Cash and savingsLn 1–2$128K
Total assetsLn 16$624K
LiabilitiesLn 26$222K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Government grantsLn 1e$801K
Noncash giftsLn 1g$44K
Fees for servicesLn 2g$101K
Other incomeLn 4–11$59K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$78K
SavingsLn 2$50K
Cash and savings togetherLn 1–2$128K
Land, buildings, equipmentLn 10c$118K
Other assetsLn 15$120K
Total assetsLn 16$624K
LiabilitiesLn 26$222K
Net assetsLn 32$402K
OperationsPt I, VI
EmployeesI 517
VolunteersI 6150
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$193K$128K
Land, buildings, equipmentLn 10c$87K$118K
Total assetsLn 16$540K$624K
LiabilitiesLn 26$222K$222K
Net assetsLn 32$318K$402K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$77K$67K$4K$6K
Other salaries and wagesLn 7$480K$418K$24K$38K
Other employee benefitsLn 9$93K$81K$5K$7K
Payroll taxesLn 10$50K$44K$2K$4K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$222K$185K$8K$30K
Advertising and promotionLn 12$46K$40K$2K$4K
Office expensesLn 13$7K$4K$3K$262
OccupancyLn 16$67K$36K$29K$2K
TravelLn 17$7K$6K$345$552
Conferences, conventions and meetingsLn 19$6K$5K$301$482
Depreciation, depletion and amortizationLn 22$14K$4K$10K
InsuranceLn 23$16K$9K$6K$607
Other expenses (24a–d)Ln 24$191K$167K$9K$15K
All other expensesLn 24e$28K$21K$5K$2K
Total functional expensesLn 25$1.3M$1.1M$114K$110K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.2M$1.3M−$117K$285K 990 PDF
FY2023 Viewing $1.4M$1.3M$84K$402K 990 PDF
FY2022 $1.0M$1.1M−$116K$318K 990 PDF
FY2021 $1.1M$1.0M$57K$435K 990 PDF
FY2020 $793K$1.2M−$396K$377K 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 FY2023 990 (6 parts)
Part I · Summary $1,394,714 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $896,894$1,234,312
I-9 Program service revenuePrior year $62,912$101,120
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $60,768$59,282
I-12 Total revenuePrior year $1,020,574$1,394,714
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 $690,232$700,357
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $446,744$610,619
I-18 Total expensesPrior year $1,136,976$1,310,976
I-19 Revenue less expensesPrior year −$116,402$83,738
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $1,394,714 across 10 lines filed
Lines not itemized here account for $65,258 of total revenue; see the IRS return.
VIII-1a Federated campaigns$5,466
VIII-1b Membership dues$8,725
VIII-1e Government grants$801,222
VIII-1f All other contributions, gifts and grants$418,899
VIII-1g Noncash contributions (included above)$44,263
VIII-1h Total contributions, gifts and grants$1,234,312
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $101,120$101,120
VIII-8 Net income from fundraising eventsExcluded from tax −$16,386−$16,386
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,410$10,410
VIII-12 Total revenueRelated to mission $176,788 · Unrelated business $0 · Excluded from tax −$16,386$1,394,714
Part IX · Statement of functional expenses $1,310,976 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $66,930 · Management $3,847 · Fundraising $6,155$76,932
IX-7 Other salaries and wagesPrograms $417,620 · Management $24,001 · Fundraising $38,401$480,022
IX-9 Other employee benefitsPrograms $81,258 · Management $4,670 · Fundraising $7,472$93,400
IX-10 Payroll taxesPrograms $43,503 · Management $2,500 · Fundraising $4,000$50,003
IX-11c Accounting feesManagement $7,000$7,000
IX-11g Other fees for servicesPrograms $185,331 · Management $7,518 · Fundraising $29,646$222,495
IX-12 Advertising and promotionPrograms $39,909 · Management $2,294 · Fundraising $3,670$45,873
IX-13 Office expensesPrograms $3,772 · Management $2,657 · Fundraising $262$6,691
IX-16 OccupancyPrograms $36,239 · Management $28,769 · Fundraising $2,406$67,414
IX-17 TravelPrograms $6,002 · Management $345 · Fundraising $552$6,899
IX-19 Conferences, conventions and meetingsPrograms $5,238 · Management $301 · Fundraising $482$6,021
IX-22 Depreciation, depletion and amortizationPrograms $3,670 · Management $9,924$13,594
IX-23 InsurancePrograms $8,797 · Management $6,305 · Fundraising $607$15,709
IX-24 Other expenses (24a–d)Programs $166,881 · Management $9,206 · Fundraising $14,729$190,816
IX-24e All other expensesPrograms $21,486 · Management $4,765 · Fundraising $1,856$28,107
IX-25 Total functional expensesPrograms $1,086,636 · Management $114,102 · Fundraising $110,238$1,310,976
Part X · Balance sheet $624,048 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $107,061$77,642
X-2 Savings and temporary cash investmentsStart of year $85,761$50,000
X-3 Pledges and grants receivableStart of year $68,926$169,968
X-4 Accounts receivableStart of year $30,970$21,478
X-8 Inventories for sale or useStart of year $2,785$53,123
X-9 Prepaid expenses and deferred chargesStart of year $16,029$13,768
X-10c Land, buildings and equipment, netStart of year $86,783$117,608
X-15 Other assetsStart of year $141,406$120,461
X-16 Total assetsStart of year $539,721$624,048
X-17 Accounts payable and accrued expensesStart of year $60,728$80,226
X-25 Other liabilitiesStart of year $160,829$141,920
X-26 Total liabilitiesStart of year $221,557$222,146
X-27 Net assets without donor restrictionsStart of year $265,560$389,402
X-28 Net assets with donor restrictionsStart of year $52,604$12,500
X-32 Total net assets or fund balancesStart of year $318,164$401,902
X-33 Total liabilities and net assetsStart of year $539,721$624,048
Part XI · Reconciliation of net assets $401,902 net assets at year end
XI-1 Total revenue$1,394,714
XI-2 Total expenses$1,310,976
XI-3 Revenue less expenses$83,738
XI-4 Net assets at start of year$318,164
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$401,902

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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