Nonprofit · EIN 16-1556349
SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK
Tax-exempt · WEST SENECA, NY 14224
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $18,500,994 | $18,439,103 | $61,891 | $5,066,071 | $1,827,621 | $3,238,450 |
| June 30, 2024 | 990 | $13,647,358 | $13,740,189 | -$92,831 | $4,947,442 | $1,770,883 | $3,176,559 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $18,448,759
- Investment income
- $52,235
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $13,248
- Program services (functional)
- $18,167,029
- Management and general (functional)
- $272,074
Balance sheet and other
- Total assets, start of year
- $4,947,442
- Total assets, end of year
- $5,066,071
- Total liabilities, end of year
- $1,827,621
- Net assets, end of year
- $3,238,450
- Net assets without donor restrictions
- $3,238,450
- Gross receipts
- $18,500,994
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1998
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF PETRUS | CHAIRMAN Officer | 4 | $0 |
| JIM FREGELETTE | SECRETARY Officer | 4 | $0 |
| PATRICIA GRUPKA | TRUSTEE Trustee or director | 1 | $0 |
| DANIELLE MCAFEE | TRUSTEE Trustee or director | 1 | $0 |
| BARB SMITH | TRUSTEE Trustee or director | 1 | $0 |
| LAURIE WIDMAN | TRUSTEE Trustee or director | 1 | $0 |
| CASEY CAMPBELL | TREASURER Officer | 4 | $0 |
| WILLIAM CALDWELL | TRUSTEE Trustee or director | 1 | $0 |
| JAMIE PHILLIPS | VICE CHAIRMAN Officer | 4 | $0 |
| KAREN DRUMMOND | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF PETRUS | CHAIRMAN Officer | 4 | $0 |
| JIM FREGELETTE | SECRETARY Officer | 4 | $0 |
| PATRICIA GRUPKA | TRUSTEE Trustee or director | 1 | $0 |
| DANIELLE MCAFEE | TRUSTEE Trustee or director | 1 | $0 |
| ALLISON SUCHARZEWSKI | TRUSTEE Trustee or director | 1 | $0 |
| DARLENE BESSETTE | TRUSTEE Trustee or director | 1 | $0 |
| CASEY CAMPBELL | TREASURER Officer | 4 | $0 |
| WILLIAM CALDWELL | TRUSTEE Trustee or director | 1 | $0 |
| JAMIE PHILLIPS | VICE CHAIRMAN Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 355 HARLEM RD, WEST SENECA, NY 14224-1825
- In care of
- % JAMES FREGELETTE
- Principal officer (990 for 2024)
- JIM FREGELETTE, 355 HARLEM RD, WEST SENECA, NY 14224
- Signed the 990
- JAMES FREGELETTE, SECRETARY
- Phone
- (716) 821-7069
- Return prepared by
- BAHGAT & LAURITO-BAHGAT CPAs PC
Mission
TO PROVIDE ENERGY SERVICES FOR MUNICIPAL CORPORATIONS
Program accomplishments
- PROVIDED 81 MUNICIPAL CORPORATIONS WITH LOW COST GAS AND ELECTRIC.Expenses $18,167,029 · revenue $18,448,759
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 16-1556349
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W800)
- Assets (IRS master file)
- $5,066,071
- Income (IRS master file)
- $18,500,994
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $18,500,994 | $18,439,103 | $5,066,071 | XML |
| 990 | June 2024 | $13,647,358 | $13,740,189 | $4,947,442 | XML |
| 990 | June 2023 | $18,401,188 | $18,085,758 | $5,035,639 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 16-1556349).
Questions about SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK
- What is the EIN of SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK?
- The employer identification number (EIN) of SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK is 16-1556349.
- Is SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK?
- The 990 for the year ended June 30, 2025 names JIM FREGELETTE.
- Who are the officers and directors of SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK?
- The 990 for the year ended June 30, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does SCHOOL AND MUNICIPAL ENERGY COOPERATIVE OF WESTERN NEW YORK have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $18,500,994, expenses of $18,439,103 and total assets of $5,066,071 at year end.
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