Civic Intelligence

Nioga Library System

990 • Fiscal year 2021 • EIN 16-0844404

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

Organization ProfileWWW.NIOGA.ORG
6575 Wheeler RoadLockport, NY 14094

(716) 434-6167

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.24x

Higher debt load relative to assets than 66% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

78th percentile

0.41x

Higher debt load relative to revenue than 78% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Net Margin

68th percentile

24%

Higher net margin than 68% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • NTEE B • $1M-$5M nonprofits • Source year 2021

Asset Growth

77th percentile

37%

Faster asset growth than 77% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

78th percentile

54%

Faster revenue growth than 78% of similar nonprofits.

2021 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$3,496,253

Up $935,222 (+37%) from 2020

Net Assets

Up

$2,641,615

Up $425,270 (+19%) from 2020

Liabilities

Up

$854,638

Up $509,952 (+148%) from 2020

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin68th percentile

Revenue

Up

$2,075,611

Up $731,887 (+54%) from 2020

Expenses

Up

$1,575,718

Up $106,444 (+7.2%) from 2020

Net Income

Up

$499,893

Up $625,443 (+498%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth77th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,282,492Liabilities 2010: $225,523Net Assets 2010: $2,056,9692010Assets 2011: $2,575,519Liabilities 2011: $425,458Net Assets 2011: $2,150,0612011Assets 2012: $2,378,917Liabilities 2012: $326,914Net Assets 2012: $2,052,0032012Assets 2013: $2,422,205Liabilities 2013: $488,500Net Assets 2013: $1,933,7052013Assets 2014: $2,323,197Liabilities 2014: $350,460Net Assets 2014: $1,972,7372014Assets 2015: $2,668,475Liabilities 2015: $536,796Net Assets 2015: $2,131,6792015Assets 2016: $2,752,673Liabilities 2016: $445,577Net Assets 2016: $2,307,0962016Assets 2017: $2,586,081Liabilities 2017: $247,235Net Assets 2017: $2,338,8462017Assets 2018: $2,697,034Liabilities 2018: $308,210Net Assets 2018: $2,388,8242018Assets 2019: $2,646,812Liabilities 2019: $304,619Net Assets 2019: $2,342,1932019Assets 2020: $2,561,031Liabilities 2020: $344,686Net Assets 2020: $2,216,3452020Assets 2021: $3,496,253Liabilities 2021: $854,638Net Assets 2021: $2,641,6152021Assets 2022: $3,689,951Liabilities 2022: $716,802Net Assets 2022: $2,973,1492022Assets 2023: $3,799,053Liabilities 2023: $758,810Net Assets 2023: $3,040,2432023Assets 2024: $3,845,281Liabilities 2024: $687,222Net Assets 2024: $3,158,0592024

Highlighted filing

2021

Assets$3,496,253
Liabilities$854,638
Net Assets$2,641,615
Open 2021 Filing

Operations Trend

Revenue Growth78th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,337,6572010Expenses 2011: $1,532,8592011Expenses 2012: $1,526,3172012Revenue 2013: $1,266,046Expenses 2013: $1,384,720Net Income 2013: -$118,6742013Revenue 2014: $1,220,334Expenses 2014: $1,181,301Net Income 2014: $39,0332014Revenue 2015: $1,385,049Expenses 2015: $1,226,106Net Income 2015: $158,9432015Revenue 2016: $1,369,120Expenses 2016: $1,254,736Net Income 2016: $114,3842016Revenue 2017: $1,393,202Expenses 2017: $1,361,442Net Income 2017: $31,7602017Revenue 2018: $1,407,788Expenses 2018: $1,357,810Net Income 2018: $49,9782018Revenue 2019: $1,361,006Expenses 2019: $1,407,637Net Income 2019: -$46,6312019Revenue 2020: $1,343,724Expenses 2020: $1,469,274Net Income 2020: -$125,5502020Revenue 2021: $2,075,611Expenses 2021: $1,575,718Net Income 2021: $499,8932021Revenue 2022: $1,801,899Expenses 2022: $1,470,365Net Income 2022: $331,5342022Revenue 2023: $1,653,734Expenses 2023: $1,585,942Net Income 2023: $67,7922023Revenue 2024: $1,938,265Expenses 2024: $1,820,449Net Income 2024: $117,8162024

Highlighted filing

2021

Revenue$2,075,611
Expenses$1,575,718
Net Income$499,893
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.2
Gross Receipts
$2,075,611
Mission and Program Overview

Mission

To provide a variety of library services to the member libraries in niagara, orleans and genesee counties and perform a number of functions which assist its member public libraries in serving their patrons.

To provide a variety of library services to the member libraries in niagara, orleans, and genesee counties and perform a number of functions which assist its member public libraries in serving their patrons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,288,859$1,888,404▲ $599,545
Rtn Earn Endowment Incm Other Fnds$1,389,344$1,883,802▲ $494,458
Land, Buildings, and Equipment, Net$827,002$757,813▼ $69,189
Pd in Cap Srpls Land Bldg Eqp Fund$827,001$757,813▼ $69,188
Cash and Non-Interest-Bearing Accounts$288,929$469,488▲ $180,559
Accounts Receivable$42,345$11,923▼ $30,422
Prepaid Expenses and Deferred Charges$32,502$6,177▼ $26,325
Investments Program Related$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,561,031$3,496,253▲ $935,222
Other Assets Total$81,394$362,448▲ $281,054
Liabilities
Other Liabilities$228,730$697,029▲ $468,299
Accounts Payable and Accrued Expenses$52,807$79,557▲ $26,750
Deferred Revenue$63,149$78,052▲ $14,903
Total Liabilities$344,686$854,638▲ $509,952
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,216,345$2,641,615▲ $425,270
Total Liabilities and Net Assets / Fund Balance$2,561,031$3,496,253▲ $935,222

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,532$1,489,914$1,510,446
Buildings$461,728$324,098$785,826
Leasehold Improvements$265,553$403,328$668,881
Other Land Buildings$0$67,935$67,935
Land$10,000-$10,000
Other Assets Org$362,448--
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Charles BegleyPresident
Mary a BraunbachVice President
Andrea FetterlyTrustee
Craig BaconTrustee
Jean ToucheyTrustee
Jeffrey LaubTrustee
Marilyn ZaciewskiTrustee
Patty NagelTrustee
Krisie MillerSecretary
Jonathan Danner HaightTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,782,238
Program Service Revenue
$258,724
Investment Income
$508
Other Revenue
$34,141
All Other Contributions
$23,020
Change in Net Assets
$499,893

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,075,611
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,075,611
Total Revenue per Form 990
$2,075,611
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$591,471
Other Expenses$575,748
Grants and Similar Amounts Paid$408,499
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$348,956$92,359-$441,315
Grants to Domestic Orgs$408,499--$408,499
Fees for Services Other-$95,216-$95,216
Other Employee Benefits$60,246$15,946-$76,192
Depreciation Depletion$54,708$14,480-$69,188
Pension Plan Contributions$33,639$8,903-$42,542
Payroll Taxes$24,846$6,576-$31,422
Occupancy-$30,541-$30,541
Insurance-$27,237-$27,237
All Other Expenses$3,495$22,857-$26,352
Other Expenses$24,456$40,832-$24,456
Office Expenses-$8,167-$8,167
Information Technology-$7,286-$7,286
Conferences and Meetings$5,094--$5,094
Travel-$1,228-$1,228
Total Functional Expenses$1,204,090$371,628$0$1,575,718

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,575,718
Total Expenses per Audited Statements$1,575,718
Total Expenses per Form 990$1,575,718
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Various Public Libraries in Nioga Library System--PASS-THROUGH NYS AID TO NIOGA'S MEMBER PUBLIC LIBRARIES$408,499
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Inflow on Pension$386,329
Due to Other Libraries$230,745
Compensated Absences$78,633
Net Pension Liability$1,322
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The executive director and business manager review the form 990 prior to filing.”

Form 990, Part VI, Section B, Line 12

“Conflicts of interest are reviewed annually with all board members who then sign a statement of compliance.”

Form 990, Part VI, Section B, Line 15

“Board of trustees conducts annual evaluations and salary adjustments based on this evaluation.”

Form 990, Part VI, Section C, Line 19

“Documents required to be made available to the public are available upon request.”

Filing and Contact Details

Filer

Filer Name
Nioga Library System
EIN
16-0844404
Phone
7164346167
Address
6575 WHEELER ROAD, LOCKPORT, NY 14094

Signing Officer

Name
Thomas Bindeman
Title
Executive Director
Phone
7164346167
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Bindeman
Formed
1959
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
13
Volunteers
0

Preparer

Firm
Lumsden & Mccormick Llp
Address
369 FRANKLIN STREET, BUFFALO, NY 14202
Preparer
Seth D Hennard
Phone
7168563300
Supplemental Narrative

Additional Explanations

FORM 990, PART XIII, LINE 2C:

“Oversight of the audit of the financial statements - the process has not changed since the prior year.”

Raw XML AppendixShowing 400 of 487 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt060246
IRS990/OtherEmployeeBenefitsGrp/TotalAmt076192
IRS990/OtherExpensesGrp/Desc0ONLINE CIRCULATION
IRS990/OtherExpensesGrp/Desc1BOOKS AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2BLD REPAIRS AND MAINTEN
IRS990/OtherExpensesGrp/Desc3LIBRARY PORGRAMS AND SU
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt040832
IRS990/OtherExpensesGrp/ProgramServicesAmt0192748
IRS990/OtherExpensesGrp/ProgramServicesAmt147403
IRS990/OtherExpensesGrp/ProgramServicesAmt224456
IRS990/OtherExpensesGrp/TotalAmt0192748
IRS990/OtherExpensesGrp/TotalAmt147403
IRS990/OtherExpensesGrp/TotalAmt240832
IRS990/OtherExpensesGrp/TotalAmt324456
IRS990/OtherLiabilitiesGrp/BOYAmt0228730
IRS990/OtherLiabilitiesGrp/EOYAmt0697029
IRS990/OtherRevenueMiscGrp/BusinessCd0519100
IRS990/OtherRevenueMiscGrp/BusinessCd1519100
IRS990/OtherRevenueMiscGrp/BusinessCd2519100
IRS990/OtherRevenueMiscGrp/Desc0OTHER MISCELLANEOUS IN
IRS990/OtherRevenueMiscGrp/Desc1SUMMER READING INCOME
IRS990/OtherRevenueMiscGrp/Desc2INSURANCE RECOVERIES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt029065
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt14037
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21039
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt029065
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt14037
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21039
IRS990/OtherRevenueTotalAmt034141
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt092359
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0348956
IRS990/OtherSalariesAndWagesGrp/TotalAmt0441315
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06576
IRS990/PayrollTaxesGrp/ProgramServicesAmt024846
IRS990/PayrollTaxesGrp/TotalAmt031422
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0827001
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0757813
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08903
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt033639
IRS990/PensionPlanContributionsGrp/TotalAmt042542
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt032502
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06177
IRS990/PrincipalOfficerNm0THOMAS BINDEMAN
IRS990/PriorPeriodAdjustmentsAmt0-74623
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0519100
IRS990/ProgramServiceRevenueGrp/BusinessCd1519100
IRS990/ProgramServiceRevenueGrp/Desc0ALMS REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1NIOGA LIBRARY CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0258582
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1142
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0258582
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1142
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01035495
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02267
IRS990/PYOtherExpensesAmt0699866
IRS990/PYOtherRevenueAmt011164
IRS990/PYProgramServiceRevenueAmt0294798
IRS990/PYRevenuesLessExpensesAmt0-125550
IRS990/PYSalariesCompEmpBnftPaidAmt0769408
IRS990/PYTotalExpensesAmt01469274
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01343724
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0499893
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0293373
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01389344
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01883802
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01288859
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01888404
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01782238
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01035495
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01043983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01050794
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01118964
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06031474
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0508
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02267
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04918
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01193
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011917
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt034141
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt011164
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt010800
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt050056
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0106161
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98080
IRS990ScheduleA/PublicSupportPY170Pct00.98190
IRS990ScheduleA/PublicSupportTotal170Amt06031474
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01782238
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01035495
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01043983
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01050794
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01118964
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06031474
IRS990ScheduleA/TotalSupportAmt06149552
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0461728
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0324098
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0785826
IRS990ScheduleD/EquipmentGrp/BookValueAmt020532
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01489914
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01510446
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01575718
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0265553
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0403328
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0668881
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0362448
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOW ON PENSION
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt067935
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt067935
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0230745
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt178633
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3386329
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER LIBRARIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED INFLOW ON PENSION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02075611
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0757813
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0362448
IRS990ScheduleD/TotalExpensesPerForm990Amt01575718
IRS990ScheduleD/TotalLiabilityAmt0697029
IRS990ScheduleD/TotalRevenuePerForm990Amt02075611
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02075611
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01575718
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0408499
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PASS-THROUGH NYS AID TO NIOGA'S MEMBER PUBLIC LIBRARIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0VARIOUS PUBLIC LIBRARIES IN NIOGA LIBRARY SYSTEM
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0NIOGA LIBRARY SYSTEM ACTS AS A "PASS-THROUGH" ENTITY. NEW YORK STATE DISTRIBUTES LIBRARY AID, SPECIAL LEGISLATIVE AID, ETC. TO THE NIOGA LIBRARY SYSTEM AND THEN DICTATES WHO THE AID IS DISTRIBUTED TO THE 21 LIBRARIES LOCATED IN NIAGARA, ORLEANS, AND GENESEE COUNTIES. THEREFORE IT IS NOT NIOGA'S RESPONSIBILITY TO MONITOR THE USE OF FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt021
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND BUSINESS MANAGER REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS OF INTEREST ARE REVIEWED ANNUALLY WITH ALL BOARD MEMBERS WHO THEN SIGN A STATEMENT OF COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF TRUSTEES CONDUCTS ANNUAL EVALUATIONS AND SALARY ADJUSTMENTS BASED ON THIS EVALUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS REQUIRED TO BE MADE AVAILABLE TO THE PUBLIC ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS - THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,496,253
Liabilities
$854,638
Net assets
$2,641,615
Revenue
$2,075,611
Expenses
$1,575,718
Net income
$499,893
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$0.69$3.16$1.94$1.82$0.12
2023Summary only. Only limited summary data is available for this year.$3.80$0.76$3.04$1.65$1.59$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$0.72$2.97$1.80$1.47$0.33
2021Detailed filing. Detailed filing data is available for this year.$3.50$0.85$2.64$2.08$1.58$0.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.34$2.22$1.34$1.47$0.13
2019Summary only. Only limited summary data is available for this year.$2.65$0.30$2.34$1.36$1.41$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.31$2.39$1.41$1.36$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$0.25$2.34$1.39$1.36$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.45$2.31$1.37$1.25$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.67$0.54$2.13$1.39$1.23$0.16
2014Detailed filing. Detailed filing data is available for this year.$2.32$0.35$1.97$1.22$1.18$0.04
2013Detailed filing. Detailed filing data is available for this year.$2.42$0.49$1.93$1.27$1.38$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.33$2.05$1.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.43$2.15$1.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.23$2.06$1.34