Civic Intelligence

Nioga Library System

990 • Fiscal year 2022 • EIN 16-0844404

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

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

64th percentile

0.19x

Higher debt load relative to assets than 64% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

79th percentile

0.40x

Higher debt load relative to revenue than 79% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Net Margin

69th percentile

18%

Higher net margin than 69% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Asset Growth

57th percentile

5.5%

Faster asset growth than 57% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

23rd percentile

-13%

Faster revenue growth than 23% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$3,689,951

Up $193,698 (+5.5%) from 2021

Net Assets

Up

$2,973,149

Up $331,534 (+13%) from 2021

Liabilities

Down

$716,802

Down $137,836 (-16%) from 2021

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin69th percentile

Revenue

Down

$1,801,899

Down $273,712 (-13%) from 2021

Expenses

Down

$1,470,365

Down $105,353 (-6.7%) from 2021

Net Income

Down

$331,534

Down $168,359 (-34%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2022

Assets$3,689,951
Liabilities$716,802
Net Assets$2,973,149
Open 2022 Filing

Operations Trend

Revenue Growth23rd 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

2022

Revenue$1,801,899
Expenses$1,470,365
Net Income$331,534
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$1,801,899
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
Rtn Earn Endowment Incm Other Fnds$1,883,802$2,242,315▲ $358,513
Savings and Temporary Cash Investments$1,888,404$2,229,695▲ $341,291
Land, Buildings, and Equipment, Net$757,813$730,834▼ $26,979
Pd in Cap Srpls Land Bldg Eqp Fund$757,813$730,834▼ $26,979
Cash and Non-Interest-Bearing Accounts$469,488$390,112▼ $79,376
Accounts Receivable$11,923$12,880▲ $957
Pledges and Grants Receivable-$7,825-
Prepaid Expenses and Deferred Charges$6,177$4,102▼ $2,075
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,496,253$3,689,951▲ $193,698
Other Assets Total$362,448$314,503▼ $47,945
Liabilities
Other Liabilities$697,029$604,806▼ $92,223
Accounts Payable and Accrued Expenses$79,557$67,055▼ $12,502
Deferred Revenue$78,052$44,941▼ $33,111
Total Liabilities$854,638$716,802▼ $137,836
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,641,615$2,973,149▲ $331,534
Total Liabilities and Net Assets / Fund Balance$3,496,253$3,689,951▲ $193,698

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$276,502$1,263,653$1,540,155
Buildings$444,332$341,494$785,826
Leasehold Improvements$0$668,881$668,881
Other Land Buildings$0$67,935$67,935
Land$10,000-$10,000
Other Assets Org$83,636--
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,509,435
Program Service Revenue
$266,191
Investment Income
$1,645
Other Revenue
$24,628
All Other Contributions
$4,109
Change in Net Assets
$331,534

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,801,899
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,801,899
Total Revenue per Form 990
$1,801,899
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$609,823
Salaries, Compensation, and Employee Benefits$549,431
Grants and Similar Amounts Paid$311,111
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$348,686$116,024-$464,710
Grants to Domestic Orgs$311,111--$311,111
Fees for Services Other-$104,691-$104,691
Depreciation Depletion$43,689$13,000-$56,689
Occupancy-$46,536-$46,536
Other Employee Benefits$28,697$9,550-$38,247
Payroll Taxes$25,026$8,328-$33,354
All Other Expenses$18,728$7,495-$26,223
Other Expenses$21,317$30,163-$21,317
Insurance-$16,099-$16,099
Pension Plan Contributions$9,844$3,276-$13,120
Office Expenses-$8,855-$8,855
Conferences and Meetings$6,351--$6,351
Travel-$2,627-$2,627
Information Technology-$2,571-$2,571
Total Functional Expenses$1,037,838$432,527$0$1,470,365

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,470,365
Total Expenses per Audited Statements$1,470,365
Total Expenses per Form 990$1,470,365
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$311,111
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$308,911
Due to Other Libraries$213,509
Compensated Absences$82,386
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
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Bindeman
Formed
1959
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
13
Volunteers
11

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/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/OccupancyGrp/ManagementAndGeneralAmt046536
IRS990/OccupancyGrp/TotalAmt046536
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08855
IRS990/OfficeExpensesGrp/TotalAmt08855
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0362448
IRS990/OtherAssetsTotalGrp/EOYAmt0314503
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09550
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt028697
IRS990/OtherEmployeeBenefitsGrp/TotalAmt038247
IRS990/OtherExpensesGrp/Desc0ONLINE CIRCULATION
IRS990/OtherExpensesGrp/Desc1FURNITURE AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc2BLD REPAIRS AND MAINTEN
IRS990/OtherExpensesGrp/Desc3LIBRARY PORGRAMS AND SU
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt063312
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt130163
IRS990/OtherExpensesGrp/ProgramServicesAmt0217519
IRS990/OtherExpensesGrp/ProgramServicesAmt16870
IRS990/OtherExpensesGrp/ProgramServicesAmt221317
IRS990/OtherExpensesGrp/TotalAmt0217519
IRS990/OtherExpensesGrp/TotalAmt170182
IRS990/OtherExpensesGrp/TotalAmt230163
IRS990/OtherExpensesGrp/TotalAmt321317
IRS990/OtherLiabilitiesGrp/BOYAmt0697029
IRS990/OtherLiabilitiesGrp/EOYAmt0604806
IRS990/OtherRevenueTotalAmt024628
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0116024
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0348686
IRS990/OtherSalariesAndWagesGrp/TotalAmt0464710
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08328
IRS990/PayrollTaxesGrp/ProgramServicesAmt025026
IRS990/PayrollTaxesGrp/TotalAmt033354
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0757813
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0730834
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03276
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09844
IRS990/PensionPlanContributionsGrp/TotalAmt013120
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt07825
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06177
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04102
IRS990/PrincipalOfficerNm0THOMAS BINDEMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0ALMS REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1NIOGA LIBRARY CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0266126
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt165
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0266126
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt165
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01782238
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0408499
IRS990/PYInvestmentIncomeAmt0508
IRS990/PYOtherExpensesAmt0575748
IRS990/PYOtherRevenueAmt034141
IRS990/PYProgramServiceRevenueAmt0258724
IRS990/PYRevenuesLessExpensesAmt0499893
IRS990/PYSalariesCompEmpBnftPaidAmt0591471
IRS990/PYTotalExpensesAmt01575718
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02075611
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0331534
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0290819
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01883802
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02242315
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01888404
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02229695
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01509435
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01782238
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01035495
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01043983
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01050794
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06421945
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01645
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0508
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02267
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04918
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03031
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012369
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01113970
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt024628
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt034141
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt011164
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt010800
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt050056
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0130789
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97820
IRS990ScheduleA/PublicSupportPY170Pct00.98080
IRS990ScheduleA/PublicSupportTotal170Amt06421945
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01509435
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01782238
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01035495
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01043983
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01050794
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06421945
IRS990ScheduleA/TotalSupportAmt06565103
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/BookValueAmt0444332
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0341494
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0785826
IRS990ScheduleD/EquipmentGrp/BookValueAmt0276502
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01263653
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01540155
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01470365
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0668881
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0668881
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0230867
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt183636
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOW ON PENSION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1NET PENSION ASSET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt067935
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt067935
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0213509
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt182386
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2308911
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER LIBRARIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOW ON PENSION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01801899
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0730834
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0314503
IRS990ScheduleD/TotalExpensesPerForm990Amt01470365
IRS990ScheduleD/TotalLiabilityAmt0604806
IRS990ScheduleD/TotalRevenuePerForm990Amt01801899
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01801899
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01470365
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0311111
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:
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XIII, LINE 2C:

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,689,951
Liabilities
$716,802
Net assets
$2,973,149
Revenue
$1,801,899
Expenses
$1,470,365
Net income
$331,534
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
2022Detailed filing. Detailed filing data is available for this year.$3.69$0.72$2.97$1.80$1.47$0.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$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