Nonprofit · EIN 22-2360739
SOUTHERN TIER ENVIRONMENTS FOR LIVING INC
Tax-exempt · DUNKIRK, NY 14048
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $13,203,030 | $13,890,748 | -$687,718 | $11,616,844 | $5,533,272 | $6,083,572 |
| December 31, 2024 | 990 | $12,124,422 | $12,807,485 | -$683,063 | $11,441,534 | $4,670,244 | $6,771,290 |
| December 31, 2023 | 990 | $12,043,457 | $11,696,106 | $347,351 | $12,728,989 | $4,764,478 | $7,964,511 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $27,324
- Program service revenue
- $13,872,946
- Investment income
- -$10,543
- Net gain from sales of assets
- -$10,650
- Other revenue
- -$686,697
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $169,877
- Other salaries and wages
- $6,967,568
- Salaries, compensation and benefits (total)
- $9,623,514
- Professional fundraising fees
- $0
- Legal fees
- $2,153
- Accounting fees
- $36,940
- Occupancy
- $648,157
- Travel
- $30,419
- Depreciation
- $325,800
- Program services (functional)
- $12,841,741
- Management and general (functional)
- $1,049,007
Balance sheet and other
- Total assets, start of year
- $11,441,534
- Total assets, end of year
- $11,616,844
- Total liabilities, end of year
- $5,533,272
- Net assets, end of year
- $6,083,572
- Land, buildings and equipment
- $4,098,048
- Net assets without donor restrictions
- $6,083,572
- Gross receipts
- $13,214,830
- Employees
- 192
- Volunteers
- 0
- Year formed
- 1980
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| THOMAS J WHITNEY | EXECUTIVE DIRECTOR Key employee | 40 | $169,877 | $30,850 |
| DAVID MATERNOWSKI | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTOPHER SENDKER | VICE-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LT BENJAMIN MILLER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RANDY ELF | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS GEISLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KAREN LADD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN ROACH | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| THOMAS J WHITNEY | EXECUTIVE DIRECTOR Key employee | 40 | $172,240 | $21,701 |
| DAVID MATERNOWSKI | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTOPHER SENDKER | VICE-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LT BENJAMIN MILLER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RANDY ELF | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THOMAS GEISLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KAREN LADD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN ROACH | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| THOMAS J WHITNEY | EXECUTIVE DIRECTOR Highest-paid employee | 40 | $160,200 | $26,037 |
| DAVID MATERNOWSKI | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTOPHER SENDKER | VICE-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| RANDY ELF | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| THOMAS GEISLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KAREN LADD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LT BENJAMIN MILLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| REV JOSEPH VATTER | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 715 CENTRAL AVE, DUNKIRK, NY 14048-2504
- Principal officer (990 for 2025)
- THOMAS J WHITNEY, 715 CENTRAL AVE, DUNKIRK, NY 14048
- Signed the 990
- THOMAS J WHITNEY, EXECUTIVE DIRECTOR
- Phone
- (716) 366-7792
- Website
- WWW.STEL.ORG
- Return prepared by
- JOHN S TRUSSALO CPA PC
Mission
THE ORGANIZATION PROVIDES RESIDENTIAL AND REHABILITATION SERVICES FOR MENTALLY ILL ADULTS IN FOUR WESTERN NEW YORK COUNTIES INCLUDING ALLEGANY, ERIE, CATTARAUGUS AND CHAUTAUQUA. THE RESIDENTIAL PROGRAM OPERATES THREE LEVELS OF CARE 1) 24 HOUR SUPERVISED RESIDENCES, 2) SUPPORTIVE APARTMENTS WHICH ARE TRANSITION IN NATURE, AND 3) SUPPORTED APARTMENTS, WHICH ARE PERMANENT HOUSING. THE OPERATION OF A VOCATIONAL PROGRAM ASSISTING INDIVIDUALS SEEKING COMPETITIVE EMPLOYMENT IN CHAUTAUQUA COUNTY. THE COMPEER CHAUTAUQUA PROGRAM THAT MATCHES COMMUNITY VOLUNTEERS IN A FRIENDSHIP RELATIONSHIP WITH INDIVIDUALS WHO ARE RECOVERING FROM A MENTAL ILLNESS. DEVELOP AND MANAGE HOUSING FOR LOW-INCOME PERSONS AS DEFINED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT.
Program accomplishments
- MAINTAIN COMMUNITY RESIDENCE FACILITIES FOR THE MENTALLY DISABLED AND SUPPORTIVE EMPLOYMENT SERVICES AND PROGRAM DEVELOPMENT.Expenses $12,819,446 · revenue $13,313,258
- STEL, INC. OWNS 100% OF FIRST APARTMENTS HOUSING DEVELOPMENT FUND COMPANY, INC. FIRST APARTMENTS HOUSING DEVELOPMENT FUND COMPANY, INC. OPERATES A 16 UNIT FACILITY IN OLEAN, NY FOR PERSONS OF LOW AND MODERATE INCOME.revenue -$179,278
- STEL, INC. OWNS 100% OF TRI-COUNTY HOUSING DEVELOPMENT FUND COMPANY, INC. TRI-COUNTY HOUSING DEVELOPMENT FUND COMPANY, INC. OPERATES A 37 UNIT FACILITY IN DUNKIRK, NY FOR PERSONS OF LOW AND MODERATE INCOME.revenue -$231,960
- STEL, INC. IS THE 100% OWNER OF DRO DEVELOPMENT, INC. DRO DEVELOPMENT, INC. IS THE GENERAL PARTNER OF DUNKIRK RENOVATION AND OWNERSHIP, L.P. THAT OPERATES APARTMENTS IN DUNKIRK, NEW YORK FOR PERSONS OF LOW INCOME. DRO DEVELOPMENT, INC. IS THE GENERAL PARTNER (.01% OWNER) IN DUNKIRK RENOVATION AND OWNERSHIP, L.P.revenue -$72
- STEL, INC. IS THE 100% OWNER OF AMSN HOUSING DEVELOPMENT FUND COMPANY, INC. AMSN HOUSING DEVELOPMENT FUND COMPANY,INC. IS THE GENERAL PARTNER (.01% OWNER) IN ABBEY MANOR SPECIAL NEEDS APARTMENTS, L.P.revenue -$57
- STEL, INC. IS A 50% OWNER OF ELA DEVELOPMENT, INC. ELA DEVELOPMENT, INC. S A GENERAL PARTNER (.005% OWNER) IN EVERGREEN LOFTS SUPPORTIVE RESIDENCE, L.P.revenue -$28
- STEL, INC. IS THE 100% OWNER OF DEWITT SH DEVELOPMENT, INC. DEWITT SH DEVELOPMENT, INC. IS THE GENERAL PARTNER (.01% OWNER) IN DEWITT SUPPORTIVE HOUSING, L.P.revenue -$46
- STEL, INC. IS THE 100% OWNER OF FSN HOUSING DEVELOPMENT FUND CO., INC. FSN HOUSING DEVELOPMENT FUND CO.OPERATES A 24 UNIT FACILITY IN FREDONIA, NY FOR PERSONS OF LOW AND MODERATE INCOME.revenue -$122,915
- STEL, INC. OWNS 100% OF PV HOUSING DEVELOPMENT FUND COMPANY, INC. PV HOUSING DEVELOPMENT FUND COMPANY, INC. OPERATES A 21 UNIT FACILITY IN DUNKIRK, NY FOR PERSONS OF LOW AND MODERATE INCOME.revenue -$166,963
- PROJECT DEVELOPMENT FEES FOR THE DEVELOPMENT OF LOW-INCOME HOUSING PROJECTS AND PARTNERSHIP AND ASSET MANAGEMENT FEES FOR DEVELOPED PROJECTS.Expenses $22,295 · revenue $574,310
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 22-2360739
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P730)
- Assets (IRS master file)
- $11,616,844
- Income (IRS master file)
- $13,214,830
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $13,203,030 | $13,890,748 | $11,616,844 | XML |
| 990 | December 2024 | $12,124,422 | $12,807,485 | $11,441,534 | XML |
| 990 | December 2023 | $12,043,457 | $11,696,106 | $12,728,989 | XML |
| 990 | December 2022 | $12,273,099 | $11,546,821 | $11,318,138 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 22-2360739).
Questions about SOUTHERN TIER ENVIRONMENTS FOR LIVING INC
- What is the EIN of SOUTHERN TIER ENVIRONMENTS FOR LIVING INC?
- The employer identification number (EIN) of SOUTHERN TIER ENVIRONMENTS FOR LIVING INC is 22-2360739.
- Is SOUTHERN TIER ENVIRONMENTS FOR LIVING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to SOUTHERN TIER ENVIRONMENTS FOR LIVING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTHERN TIER ENVIRONMENTS FOR LIVING INC 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 SOUTHERN TIER ENVIRONMENTS FOR LIVING INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTHERN TIER ENVIRONMENTS FOR LIVING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SOUTHERN TIER ENVIRONMENTS FOR LIVING INC?
- The 990 for the year ended December 31, 2025 names THOMAS J WHITNEY.
- Who are the officers and directors of SOUTHERN TIER ENVIRONMENTS FOR LIVING INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $169,877 (THOMAS J WHITNEY, EXECUTIVE DIRECTOR).
- How much revenue does SOUTHERN TIER ENVIRONMENTS FOR LIVING INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $13,203,030, expenses of $13,890,748 and total assets of $11,616,844 at year end.
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