Civic Intelligence

Northpointe Council Inc

EIN 16-0975994 • 501(c)3 • Niagara Falls, NY

View Organization Page

Profile

Human service organization involved in education, counseling, prevention and treatment of alcoholism and other chemical substance dependencies in conjunction primarily with new york state office of alcoholism and substance abuse services. (oasas)

800 Main Street 2ANiagara Falls, NY 14301

www.northpointecouncil.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.57x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.39x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

58th percentile

8.1%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$304,389

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

80th percentile

19%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

21%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$6,094,306

Up $978,312 (+19%) from 2023

Liabilities

Up

$3,490,938

Up $258,005 (+8.0%) from 2023

Net Assets

Up

$2,603,368

Up $720,307 (+38%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin58th percentile

Revenue

Up

$8,854,361

Up $1,547,063 (+21%) from 2023

Expenses

Up

$8,134,054

Up $1,089,748 (+15%) from 2023

Net Income

Up

$720,307

Up $457,315 (+174%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,424,713Liabilities 2010: $851,259Net Assets 2010: $573,4542010Assets 2011: $1,506,744Liabilities 2011: $899,253Net Assets 2011: $607,4912011Assets 2012: $1,524,906Liabilities 2012: $796,381Net Assets 2012: $728,5252012Assets 2013: $1,534,281Liabilities 2013: $773,268Net Assets 2013: $761,0132013Assets 2014: $1,447,718Liabilities 2014: $673,238Net Assets 2014: $774,4802014Assets 2015: $2,052,788Liabilities 2015: $819,229Net Assets 2015: $1,233,5592015Assets 2016: $2,329,701Liabilities 2016: $739,076Net Assets 2016: $1,590,6252016Assets 2017: $2,771,395Liabilities 2017: $830,209Net Assets 2017: $1,941,1862017Assets 2018: $2,371,179Liabilities 2018: $643,355Net Assets 2018: $1,727,8242018Assets 2019: $1,924,596Liabilities 2019: $606,353Net Assets 2019: $1,318,2432019Assets 2020: $2,744,107Liabilities 2020: $523,270Net Assets 2020: $2,220,8372020Assets 2021: $1,949,991Liabilities 2021: $301,585Net Assets 2021: $1,648,4062021Assets 2022: $4,846,773Liabilities 2022: $3,226,704Net Assets 2022: $1,620,0692022Assets 2023: $5,115,994Liabilities 2023: $3,232,933Net Assets 2023: $1,883,0612023Assets 2024: $6,094,306Liabilities 2024: $3,490,938Net Assets 2024: $2,603,3682024

Highlighted filing

2024

Assets$6,094,306
Liabilities$3,490,938
Net Assets$2,603,368
Open 2024 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $3,507,8222010Expenses 2011: $3,529,2142011Expenses 2012: $3,403,7442012Revenue 2013: $3,842,149Expenses 2013: $3,809,661Net Income 2013: $32,4882013Revenue 2014: $3,732,351Expenses 2014: $3,718,884Net Income 2014: $13,4672014Revenue 2015: $4,272,729Expenses 2015: $3,813,650Net Income 2015: $459,0792015Revenue 2016: $4,713,246Expenses 2016: $4,356,180Net Income 2016: $357,0662016Revenue 2017: $5,465,436Expenses 2017: $5,114,875Net Income 2017: $350,5612017Revenue 2018: $5,525,453Expenses 2018: $5,708,185Net Income 2018: -$182,7322018Revenue 2019: $5,279,818Expenses 2019: $5,689,399Net Income 2019: -$409,5812019Revenue 2020: $6,312,255Expenses 2020: $5,631,559Net Income 2020: $680,6962020Revenue 2021: $5,191,975Expenses 2021: $5,764,406Net Income 2021: -$572,4312021Revenue 2022: $6,117,148Expenses 2022: $6,145,485Net Income 2022: -$28,3372022Revenue 2023: $7,307,298Expenses 2023: $7,044,306Net Income 2023: $262,9922023Revenue 2024: $8,854,361Expenses 2024: $8,134,054Net Income 2024: $720,3072024

Highlighted filing

2024

Revenue$8,854,361
Expenses$8,134,054
Net Income$720,307
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,094,306
Liabilities
$3,490,938
Net assets
$2,603,368
Revenue
$8,854,361
Expenses
$8,134,054
Net income
$720,307
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.09$3.49$2.60$8.85$8.13$0.72
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.12$3.23$1.88$7.31$7.04$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.85$3.23$1.62$6.12$6.15$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.30$1.65$5.19$5.76$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.52$2.22$6.31$5.63$0.68
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.61$1.32$5.28$5.69$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.64$1.73$5.53$5.71$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.83$1.94$5.47$5.11$0.35
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.74$1.59$4.71$4.36$0.36
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.05$0.82$1.23$4.27$3.81$0.46
2014Detailed filing. Detailed filing data is available for this year.$1.45$0.67$0.77$3.73$3.72$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.53$0.77$0.76$3.84$3.81$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.80$0.73$3.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.90$0.61$3.53
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.85$0.57$3.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 18, 2025
Return Version
2024v5.2
Gross Receipts
$8,854,361
Mission and Program Overview

Mission

Human service organization involved in education, counseling, prevention and treatment of alcoholism and other chemical substance dependencies in conjunction primarily with new york state office of addiction services and supports. (oasas)

Human service organization involved in education, counseling, prevention and treatment of alcoholism and other chemical substance dependencies in conjunction primarily with new york state office of addiction services and supports (oasas).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,219,862$1,415,334▲ $195,472
Accounts Receivable$538,528$1,059,104▲ $520,576
Pledges and Grants Receivable$256,792$462,388▲ $205,596
Cash and Non-Interest-Bearing Accounts$345,142$164,529▼ $180,613
Prepaid Expenses and Deferred Charges$31,834$40,644▲ $8,810
Savings and Temporary Cash Investments$15,921$15,929▲ $8
Total Assets$5,115,994$6,094,306▲ $978,312
Other Assets Total$2,707,915$2,936,378▲ $228,463
Liabilities
Other Liabilities$2,863,813$3,107,849▲ $244,036
Accounts Payable and Accrued Expenses$176,578$229,453▲ $52,875
Mortgage Notes Payable Secured by Investment Property-$100,236-
Deferred Revenue$192,542$53,400▼ $139,142
Total Liabilities$3,232,933$3,490,938▲ $258,005
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,883,061$2,603,368▲ $720,307
Total Net Assets Fund Balance$1,883,061$2,603,368▲ $720,307
Total Liabilities and Net Assets / Fund Balance$5,115,994$6,094,306▲ $978,312

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$731,186$798,866$1,530,052
Equipment$120,371$1,282,005$1,402,376
Leasehold Improvements$518,375$220,663$739,038
Land$39,929-$39,929
Other Land Buildings$5,473$5,172$10,645
Other Assets Org$2,936,378--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Thomas ArtimPhysicianFT$275,465$28,924$304,389
Kristi YergerCEOFT$155,811$10,467$166,278
Carrie ClareChief Operating OfficerFT$133,956$9,363$143,319
Sheryl UrczykRegistered NurseFT$113,803$12,691$126,494
Marlon ThorntonVP Residential ClinicFT$110,849$7,784$118,633
Laurie HallCFO (current)FT$36,072$2,511$38,583
Jessica TempestCFO (through 3/15/2024)FT$24,337-$24,337

Board Members and Trustees

NameTitle
Dennis P MichaelsChairperson
Kelley a SwannVice Chair
Charles a WalkerBoard Member
Christopher BarrickBoard Member
Christopher J CarlinBoard Member
Daniel H JohnsonBoard Member
Dr Miguel a AntonettiBoard Member
Fran MasicBoard Member
Jamie LatkoBoard Member
Joseph SbarbatiBoard Member
Justin BirminghamBoard Member
Stephen McandrewBoard Member
Vicki a LandesBoard Member
Walter D GarrowBoard Member
Donald G ArmstrongSecretary
James NilandTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Beacon Solutions GroupConsulting171 SULLYS TRAIL, Pittsford, NY 14534$282,101
Security Solutions Of Niagara LLCGuard Service8303 FRONTIER AVE, Niagara Falls, NY 14304$125,874
Teneleven Group LLCSoftware ServicesPO BOX 13709, Birmingham, AL 35202$111,995
Revenue and Support

Revenue Composition

Contributions and Grants
$3,834,856
Program Service Revenue
$5,014,555
Investment Income
$8
Other Revenue
$4,942
All Other Contributions
$90,348
Change in Net Assets
$720,307

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,854,361
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$8,854,361
Total Revenue per Form 990
$8,854,361
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,737,059
Other Expenses$2,396,995
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,758,889$682,497-$4,441,386
Fees for Services Other$646,784$72,317-$719,101
Current Officers, Directors, Trustees, and Key Employees$390,180$70,845-$461,025
Payroll Taxes$368,078$64,480-$432,558
Occupancy$232,869$41,364-$274,233
Information Technology$206,890$17,598-$224,488
Other Employee Benefits$181,668$29,674-$211,342
Pension Plan Contributions$163,966$26,782-$190,748
Depreciation Depletion$132,391$12,067-$144,458
Insurance$115,269$18,851-$134,120
All Other Expenses$58,391$2,010-$60,401
Travel$45,963$61-$46,024
Other Expenses$30,731$9,083-$39,814
Conferences and Meetings$24,956$1,902-$26,858
Office Expenses$17,310$4,427-$21,737
Fees for Services Legal-$14,333-$14,333
Interest$9,310$50-$9,360
Total Functional Expenses$7,056,803$1,077,251$0$8,134,054

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,134,054
Total Expenses per Audited Statements$8,134,054
Total Expenses per Form 990$8,134,054
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Lease Liabilities$2,936,378
Accrued Compensated Absences$171,471
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

“Organization's process to review form 990: form 990 is reviewed by the chief financial officer and executive director prior to board authorization.”

Form 990, Part VI, Section B, Line 12C

“Enforcement of conflicts policy: executive director/supervisors and board chairperson monitor conflicts of interest on a continuing basis.”

Form 990, Part VI, Section B, Line 15

“Compensation process for top official: personnel committee consisting of members of the board of directors review executive director.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation: audited financial statements are filed with niagara county and state funding sources. Other documents are made public upon request.”

Filing and Contact Details

Filer

Filer Name
Northpointe Council Inc
EIN
16-0975994
Phone
7162821228
Address
800 MAIN STREET 2A, NIAGARA FALLS, NY 14301

Signing Officer

Name
Kristi Yerger
Title
C.e.o.
Phone
7162821228
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristi Yerger
Formed
1970
Legal Domicile
Ny
Voting Board Members
16
Independent Board Members
16
Employees
117
Volunteers
0

Preparer

Firm
Efpr Group Cpas Pllc
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
David a Urban CPA
Phone
7166340700
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“No changes in the audit oversight or selection process in the year ended december 31, 2024.”

Financial Statement Notes

PART X, LINE 2:

“The council is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the code), therefore, no provision for income taxes is reflected in the financial statements. The council has been classified as a publicly supported organization that is not a private foundation under section 509(a) of the code. The council presently discloses or recognizes income tax positions based on management's estimate of whether it is reasonably possible or probable that a liability has been incurred for unrecognized income taxes. Management has concluded that the council has taken no uncertain tax positions that require adjustment in its financial statements. U.s. Forms 990 filed by the council are subject to examination by taxing authorities.”

Raw XML AppendixShowing 400 of 655 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0176578
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0229453
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IRS990/AccountsReceivableGrp/EOYAmt01059104
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0HUMAN SERVICE ORGANIZATION INVOLVED IN EDUCATION, COUNSELING, PREVENTION AND TREATMENT OF ALCOHOLISM AND OTHER CHEMICAL SUBSTANCE DEPENDENCIES IN CONJUNCTION PRIMARILY WITH NEW YORK STATE OFFICE OF ADDICTION SERVICES AND SUPPORTS (OASAS).
IRS990/AllOtherContributionsAmt090348
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IRS990/AllOtherExpensesGrp/TotalAmt060401
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IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/PhoneNum07162821228
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0800 MAIN STREET SUITE 2A
IRS990/BooksInCareOfDetail/USAddress/CityNm0NIAGARA FALLS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014301
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IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2AL
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2TENELEVEN GROUP LLC
IRS990/ContractorCompensationGrp/ServicesDesc0CONSULTING
IRS990/ContractorCompensationGrp/ServicesDesc1GUARD SERVICE
IRS990/ContractorCompensationGrp/ServicesDesc2SOFTWARE SERVICES
IRS990/CreditCounselingInd00
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IRS990/CYTotalRevenueAmt08854361
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt0132391
IRS990/DepreciationDepletionGrp/TotalAmt0144458
IRS990/Desc0INPATIENT CRISIS CENTER (SEE SCHEDULE O):INPATIENT CRISIS CENTER - THE SUBSTANCE USE DISORDER CRISIS CENTER (FIRST STEP CENTER) IS A 24 BED RESIDENTIAL FACILITY CERTIFIED BY THE NYS OFFICE OF ADDICTION SERVICES AND SUPPORTS (OASAS). OPERATING 24/7, THE CENTER HAS SEVEN MEDICALLY SUPERVISED BEDS AND SEVENTEEN MEDICALLY MONITORED BEDS. UNDER THE DIRECT SUPERVISION OF MEDICAL AND COUNSELING STAFF, THE PROGRAM OFFERS MEDICAL AND NON-MEDICAL DETOXIFICATION AND A SOBER ENVIRONMENT IN WHICH PEOPLE MAY SAFELY BEGIN THE PROCESS OF RECOVERY. THE CLIENTS SERVED BY THE PROGRAM ARE NOT IN NEED OF HOSPITALIZATION. THE CENTER PROVIDES A TEMPORARY SHORT TERM RESIDENCE FOR CLIENTS AWAITING REFERRAL TO THE NEXT LEVEL OF CARE AND SERVICES. WHILE IN THE PROGRAM, CLIENTS PARTICIPATE IN COUNSELING & THERAPEUTIC ACTIVITIES. FOR MANY, THIS PROGRAM IS THE POINT OF ENTRY INTO THE TREATMENT SYSTEM.
IRS990/DescribedInSection501c3Ind01
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IRS990/DonorAdvisedFundInd00
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IRS990/EmployeeCnt0117
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
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IRS990/FeesForServicesLegalGrp/TotalAmt014333
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IRS990/FeesForServicesOtherGrp/TotalAmt0719101
IRS990/ForeignActivitiesInd00
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IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES NILAND
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IRS990/Form990PartVIISectionAGrp/TitleTxt20VP RESIDENTIAL CLINIC
IRS990/Form990PartVIISectionAGrp/TitleTxt21PHYSICIAN
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IRS990/MissionDesc0HUMAN SERVICE ORGANIZATION INVOLVED IN EDUCATION, COUNSELING, PREVENTION AND TREATMENT OF ALCOHOLISM AND OTHER CHEMICAL SUBSTANCE DEPENDENCIES IN CONJUNCTION PRIMARILY WITH NEW YORK STATE OFFICE OF ADDICTION SERVICES AND SUPPORTS. (OASAS)
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMPREHENSIVE OUTPATIENT PROGRAM (SEE SCHEDULE O):COMPREHENSIVE OUTPATIENT PROGRAM - THE COUNCIL'S OUTPATIENT CLINICS PROVIDE INTERDISCIPLINARY TREATMENT TO INDIVIDUALS & FAMILIES AFFECTED BY SUBSTANCE USE DISORDER & OTHER ADDICTIONS. THE CLINICS ARE LICENSED BY THE NYS OFFICE OF ADDICTION SERVICES AND SUPPORTS (OASAS). OUTPATIENT COUNSELING SERVICES ARE PROVIDED IN INDIVIDUAL, FAMILY &/OR GROUP SETTINGS. THE GOALS OF TREATMENT ARE TO RESTORE HEALTHY FUNCTIONING & PROVIDE SKILLS NECESSARY TO MAINTAIN RECOVERY FROM SUBSTANCE USE DISORDER. ADOLESCENT OUTPATIENT COUNSELING SERVICES ARE PROVIDED FOR YOUTH AGES 12-21 & THEIR FAMILIES. SERVICES ARE AGE-SPECIFIC, ADDRESSING DEVELOPMENTAL TASKS OF ADOLESCENCE AS PART OF THE RECOVERY PROCESS. SUPPORTIVE COUNSELING IS OFFERRED FOR PARENTS, INCLUDING SKILLS EDUCATION. FAMILY & COUPLES COUNSELING ARE AVAILABLE FOR INDIVIDUALS & FAMILIES AFFECTED BY SUBSTANCE USE DISORDER. ALL INDICATED MEDICALLY ASSISTED THERAPIES ARE AVAILABLE TO CLIENTS AGED 18 AND OLDER. METHADONE - THE CONCEPT OF THE METHADONE MAINTENANCE TREATMENT PROGRAM IS THAT CHEMICAL DEPENDENCY CAN BE SUCCESSFULLY TREATED THROUGH THE USE OF METHADONE WITHOUT THE CLIENT EXPERIENCING THE PAINFUL SYMPTOMS ASSOCIATED WITH THE TYPICAL OPIATE WITHDRAWAL. THIS ALLOWS THE CLIENT THE OPPORTUNITY TO FOCUS THEIR ATTENTION ON PURSUING POSITIVE DRUG FREE LIFESTYLE CHOICES.

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