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Southern Tier Environments for Living Inc

EIN 22-2360739 · Dunkirk, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair54 out of 100GovernanceGood85 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It reported loans to or from officers, directors or other insiders.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

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.

Income
$13.2 million
Spending
$13.9 million
Spent on programs
92%
Reserves
1.7 months of spending
Largest source of income
fees for its services, 100%
Employees
192
Volunteers
0
Highest pay
$200,727, executive director

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 54 out of 100. Higher than 34% of charities in its peer group (human services, $10m to $100m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.7 months of spending.

  • Debt

    10 of 20

    It owes 48% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    15 of 15

    Income rose 9% on the year before.

  • Spending floor

    15 of 15

    92% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 85 out of 100. Higher than 12% of charities in its peer group (human services, $10m to $100m).

  • Independent board

    25 of 25

    7 of 7 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    0 of 10

    Reports at least one of: diversion of assets, excess benefits, loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (10)
  1. $12.8 million spent. MAINTAIN COMMUNITY RESIDENCE FACILITIES FOR THE MENTALLY DISABLED AND SUPPORTIVE EMPLOYMENT SERVICES AND PROGRAM DEVELOPMENT.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
  10. $22,295 spent. PROJECT DEVELOPMENT FEES FOR THE DEVELOPMENT OF LOW-INCOME HOUSING PROJECTS AND PARTNERSHIP AND ASSET MANAGEMENT FEES FOR DEVELOPED PROJECTS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 1981.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.