School And Municipal Energy Cooperative Of Western New York

School And Municipal Energy Cooperative operates with zero officer compensation and tight revenue-expense margins.

EIN: 161556349 · West Seneca, NY · NTEE: W800 · Updated: 2026-03-28

$18.5MRevenue

$5.1MAssets

90/100Mission Score (Excellent)

W800

About School And Municipal Energy Cooperative Of Western New York

School And Municipal Energy Cooperative Of Western New York (EIN: 161556349) is a nonprofit organization based in West Seneca, NY, classified under NTEE code W800. The organization reported total revenue of $18.5M and total assets of $5.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of School And Municipal Energy Cooperative Of Western New York's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The School And Municipal Energy Cooperative Of Western New York demonstrates consistent financial activity, with revenues and expenses closely aligned across its filing history. For instance, in the 202306 period, revenue was $18,401,188 against expenses of $18,085,758, indicating a tight operational margin. The organization consistently reports 0% officer compensation, which is a significant indicator of financial efficiency and a strong commitment to its mission, as it suggests that all funds are directed towards operational costs and program delivery rather than executive salaries. This practice enhances its transparency and trustworthiness.

While specific program spending ratios are not detailed in the provided data, the close alignment of revenues and expenses, coupled with zero officer compensation, suggests that the vast majority of funds are likely allocated to its core energy cooperative activities. The organization maintains a healthy asset base relative to its liabilities, with assets of $5,066,071 and liabilities of $1,770,883 in the latest filing (202406 period), indicating financial stability. The consistent filing of 14 IRS 990 forms over time also points to a commitment to regulatory compliance and transparency.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates School And Municipal Energy Cooperative Of Western New York with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 5%
programs: 95%
fundraising: 0%

According to IRS 990 filings, School And Municipal Energy Cooperative Of Western New York allocates its expenses as follows: admin: 5%, programs: 95%, fundraising: 0%. With 95% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that no salaries are paid to officers. This is highly unusual for an organization of its size, with revenues consistently in the tens of millions, and suggests a volunteer-led or highly efficient operational model.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Strengths

The following positive indicators were identified for School And Municipal Energy Cooperative Of Western New York:

Consistent 0% officer compensation, indicating high efficiency and dedication to mission.
Healthy asset-to-liability ratio, demonstrating financial stability (e.g., $5,066,071 assets vs. $1,770,883 liabilities in 202406).
Long history of IRS 990 filings (14 filings), suggesting strong compliance and transparency.
Revenues and expenses are closely aligned, indicating effective financial management and resource allocation.
Consistent operational activity with multi-million dollar revenues over many years.

Frequently Asked Questions about School And Municipal Energy Cooperative Of Western New York

How does the organization manage to operate with 0% officer compensation given its multi-million dollar revenue?

The consistent reporting of 0% officer compensation across all 14 filings suggests that the organization's leadership may be entirely volunteer-based or compensated through other means not classified as 'officer compensation' on the 990, or that the cooperative model itself allows for such an operational structure.

What are the specific program activities that account for the majority of the organization's expenses?

Based on its name, 'School And Municipal Energy Cooperative', the primary program activities likely involve negotiating and managing energy procurement for schools and municipalities in Western New York. The close alignment of expenses to revenue suggests direct costs associated with energy services or related administrative overhead.

Does the organization have a reserve fund, given the tight margins between revenue and expenses?

While the organization consistently operates with tight margins, its asset base of over $5 million (e.g., $5,066,071 in the latest period) significantly exceeds its liabilities (e.g., $1,770,883), indicating a healthy net asset position that could serve as an operational reserve.

Filing History

IRS 990 filing history for School And Municipal Energy Cooperative Of Western New York showing financial trends over 14 years of public records:

Over 14 years of IRS 990 filings (2011–2024), School And Municipal Energy Cooperative Of Western New York's revenue has declined by 20.3%, moving from $17.1M to $13.6M. Total assets increased by 8.3% over the same period, from $4.6M to $4.9M. Total functional expenses fell by 19.6%, from $17.1M to $13.7M. In its most recent filing year (2024), School And Municipal Energy Cooperative Of Western New York reported a deficit of $93K, with expenses exceeding revenue. The organization holds $1.8M in liabilities against $4.9M in assets (debt-to-asset ratio: 35.8%), resulting in net assets of $3.2M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2024	$13.6M	$13.7M	$4.9M	$1.8M	—	View 990
2023	$18.4M	$18.1M	$5.0M	$1.7M	—	View 990
2022	$20.4M	$20.4M	$5.2M	$2.1M	—	View 990
2021	$11.7M	$11.7M	$4.9M	$1.9M	—	View 990
2020	$10.8M	$10.6M	$4.8M	$1.9M	—	View 990
2019	$13.5M	$13.4M	$4.6M	$1.8M	—	View 990
2018	$12.7M	$12.7M	$4.1M	$1.5M	—	View 990
2017	$11.9M	$11.9M	$4.1M	$1.6M	—	View 990
2016	$11.5M	$11.7M	$4.3M	$1.8M	—	View 990
2015	$15.4M	$15.4M	$4.4M	$1.8M	—	View 990
2014	$18.5M	$18.3M	$4.4M	$1.7M	—	View 990
2013	$14.7M	$14.4M	$4.2M	$1.7M	—	View 990
2012	$15.0M	$13.9M	$4.0M	$1.7M	—	View 990
2011	$17.1M	$17.1M	$4.6M	$3.4M	—	View 990

Year-by-Year Financial Summary

2024: Revenue of $13.6M, expenses of $13.7M, and assets of $4.9M (revenue -25.8% year-over-year).
2023: Revenue of $18.4M, expenses of $18.1M, and assets of $5.0M (revenue -9.9% year-over-year).
2022: Revenue of $20.4M, expenses of $20.4M, and assets of $5.2M (revenue +74.0% year-over-year).
2021: Revenue of $11.7M, expenses of $11.7M, and assets of $4.9M (revenue +9.0% year-over-year).
2020: Revenue of $10.8M, expenses of $10.6M, and assets of $4.8M (revenue -20.5% year-over-year).
2019: Revenue of $13.5M, expenses of $13.4M, and assets of $4.6M (revenue +6.3% year-over-year).
2018: Revenue of $12.7M, expenses of $12.7M, and assets of $4.1M (revenue +7.0% year-over-year).
2017: Revenue of $11.9M, expenses of $11.9M, and assets of $4.1M (revenue +3.3% year-over-year).
2016: Revenue of $11.5M, expenses of $11.7M, and assets of $4.3M (revenue -25.1% year-over-year).
2015: Revenue of $15.4M, expenses of $15.4M, and assets of $4.4M (revenue -16.6% year-over-year).
2014: Revenue of $18.5M, expenses of $18.3M, and assets of $4.4M (revenue +26.0% year-over-year).
2013: Revenue of $14.7M, expenses of $14.4M, and assets of $4.2M (revenue -2.5% year-over-year).
2012: Revenue of $15.0M, expenses of $13.9M, and assets of $4.0M (revenue -12.2% year-over-year).
2011: Revenue of $17.1M, expenses of $17.1M, and assets of $4.6M.

Data Sources and Methodology

This transparency report for School And Municipal Energy Cooperative Of Western New York is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.