Civic Intelligence

Niagara Frontier Boat Racing Assoc Inc

EIN 16-1297699 • 501(c)7 • Grand Island, NY

Profile

Promote boat racing.

4068 East River RoadGrand Island, NY 14072

n/A

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

100th percentile

144%

Higher net margin than 100% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

19th percentile

-20%

Faster asset growth than 19% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$12,031

Down $2,975 (-20%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$12,031

Down $2,975 (-20%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$2,072

Down $726 (-54%) from 2024

Expenses

Up

$903

Up $20 (+2.3%) from 2024

Net Income

Down

-$2,975

Down $746 (-33%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$60K$40K$20K$0Assets 2011: $26,201Net Assets 2011: $26,2012011Assets 2012: $27,628Liabilities 2012: $02012Assets 2013: $15,747Liabilities 2013: $0Net Assets 2013: $15,7472013Assets 2014: $30,157Liabilities 2014: $0Net Assets 2014: $30,1572014Assets 2015: $32,659Liabilities 2015: $0Net Assets 2015: $32,6592015Assets 2016: $39,586Liabilities 2016: $0Net Assets 2016: $39,5862016Assets 2017: $37,772Liabilities 2017: $0Net Assets 2017: $37,7722017Assets 2018: $34,746Liabilities 2018: $0Net Assets 2018: $34,7462018Assets 2019: $43,546Liabilities 2019: $0Net Assets 2019: $43,5462019Assets 2020: $41,874Liabilities 2020: $0Net Assets 2020: $41,8742020Assets 2021: $50,744Liabilities 2021: $0Net Assets 2021: $50,7442021Assets 2022: $34,177Liabilities 2022: $0Net Assets 2022: $34,1772022Assets 2023: $17,235Liabilities 2023: $02023Assets 2024: $15,006Liabilities 2024: $0Net Assets 2024: $15,0062024Assets 2025: $12,031Liabilities 2025: $0Net Assets 2025: $12,0312025

Highlighted filing

2025

Assets$12,031
Liabilities$0
Net Assets$12,031
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$20K$0-$20K-$40KRevenue 2011: $8,876Expenses 2011: $1,457Net Income 2011: $7,4192011Revenue 2012: $3,545Expenses 2012: $2,118Net Income 2012: $1,4272012Revenue 2013: -$9,888Expenses 2013: $1,993Net Income 2013: -$11,8812013Revenue 2014: $16,301Expenses 2014: $1,891Net Income 2014: $14,4102014Revenue 2015: $3,998Expenses 2015: $1,496Net Income 2015: $2,5022015Revenue 2016: $8,655Expenses 2016: $1,728Net Income 2016: $6,9272016Revenue 2017: $50Expenses 2017: $1,864Net Income 2017: -$1,8142017Revenue 2018: -$786Expenses 2018: $2,240Net Income 2018: -$3,0262018Revenue 2019: $10,338Expenses 2019: $1,538Net Income 2019: $8,8002019Revenue 2020: $623Expenses 2020: $2,295Net Income 2020: -$1,6722020Revenue 2021: $10,378Expenses 2021: $1,508Net Income 2021: $8,8702021Revenue 2022: -$24,538Expenses 2022: $2,785Net Income 2022: -$27,3232022Revenue 2023: -$16,101Expenses 2023: $841Net Income 2023: -$16,9422023Revenue 2024: -$1,346Expenses 2024: $883Net Income 2024: -$2,2292024Revenue 2025: -$2,072Expenses 2025: $903Net Income 2025: -$2,9752025

Highlighted filing

2025

Revenue-$2,072
Expenses$903
Net Income-$2,975
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,031
Liabilities
$0
Net assets
$12,031
Revenue
-$2,072
Expenses
$903
Net income
-$2,975
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.0$0.00$12.0$2.07$0.90$2.98
2024Detailed filing. Detailed filing data is available for this year.$15.0$0.00$15.0$1.35$0.88$2.23
2023Summary only. Only limited summary data is available for this year.$17.2$0.00$16.1$0.84$16.9
2022Detailed filing. Detailed filing data is available for this year.$34.2$0.00$34.2$24.5$2.79$27.3
2021Detailed filing. Detailed filing data is available for this year.$50.7$0.00$50.7$10.4$1.51$8.87
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.9$0.00$41.9$0.62$2.30$1.67
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$43.5$0.00$43.5$10.3$1.54$8.80
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.7$0.00$34.7$0.79$2.24$3.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.8$0.00$37.8$0.05$1.86$1.81
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.6$0.00$39.6$8.66$1.73$6.93
2015Detailed filing. Detailed filing data is available for this year.$32.7$0.00$32.7$4.00$1.50$2.50
2014Detailed filing. Detailed filing data is available for this year.$30.2$0.00$30.2$16.3$1.89$14.4
2013Detailed filing. Detailed filing data is available for this year.$15.7$0.00$15.7$9.89$1.99$11.9
2012Summary only. Only limited summary data is available for this year.$27.6$0.00$3.55$2.12$1.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.2$26.2$8.88$1.46$7.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 3, 2026
Return Version
2025v4.0
Gross Receipts
$125,350
Mission and Program Overview

Mission

PROMOTE BOAT RACING.

Program Services

DescriptionGrantsExpenses
SOCIAL CLUB WHOSE PURPOSE IS TO PROMOTE BOAT RACING ON THE NIAGARA RIVER. AN ANNUAL EVENT IS HELD IN THE SUMMER: THUNDER ON THE NIAGARA THAT SERVES AS A FUNDRAISER AND FOR THE PROMOTION OF BOAT RACING.$0$127,422
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN KREBSCommodore-$0--
KENNETH BRODIEVice CommodorePT$0--
GARY ROESCHTreasurer-$0--
JOHN TOMMASULOLDirector-$0--
CHARLES MILLERSergeant-At-Arms-$0--
LYLE DINSMOREDirector-$0--
PAUL REIDDirector-$0--
BILL DEGLOPPERDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hydroplane Race$125,080$40,841$92,787$-51,946
Total Events$125,080$40,841$127,422$-86,581
Filing and Contact Details

Filer

Filer Name
Niagara Frontier Boat Racing Assoc Inc
EIN
16-1297699
Phone
7165837969
Address
4068 EAST RIVER ROAD, GRAND ISLAND, NY 14072

Signing Officer

Name
Gary Roesch
Title
Treasurer
Phone
7165837969
Signed
2026-02-03
Discuss with paid preparer
Yes

Preparer

Firm
Federspiel Pfeifer & Kubicki CPA Pc
Address
4600 MAIN STREET, SNYDER, NY 14226-4500
Preparer
Karin a Kubicki CPA
Phone
7168396539
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: office. Amount: 53.”

Raw XML Appendix156 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0GARY ROESCH
IRS990EZ/BooksInCareOfDetail/PhoneNum07165837969
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04068 EAST RIVER ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GRAND ISLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014072
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt015006
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012031
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt084239
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-2975
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0850
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt015006
IRS990EZ/Form990TotalAssetsGrp/EOYAmt012031
IRS990EZ/FundraisingGrossIncomeAmt040841
IRS990EZ/GrossReceiptsAmt0125350
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
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IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0270
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt015006
IRS990EZ/NetAssetsOrFundBalancesEOYAmt012031
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt015006
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt012031
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN KREBS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KENNETH BRODIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GARY ROESCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN TOMMASULOL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHARLES MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LYLE DINSMORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6PAUL REID
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7BILL DEGLOPPER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMODORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE COMMODORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SERGEANT-AT-ARMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt053
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE BOAT RACING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SOCIAL CLUB WHOSE PURPOSE IS TO PROMOTE BOAT RACING ON THE NIAGARA RIVER. AN ANNUAL EVENT IS HELD IN THE SUMMER: THUNDER ON THE NIAGARA THAT SERVES AS A FUNDRAISER AND FOR THE PROMOTION OF BOAT RACING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0127422
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt0127422
IRS990EZ/SpecialEventsNetIncomeLossAmt0-86581
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0903
IRS990EZ/TotalProgramServiceExpensesAmt0127422
IRS990EZ/TotalRevenueAmt0-2072
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0THUNDERONTHENIAGARA.COM
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt084239
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt084239
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0127422
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt04595
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt04595
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HYDROPLANE RACE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt07967
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt07967
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0125080
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0125080
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040841
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040841
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-86581
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt092787
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt092787
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt022073
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt022073
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: OFFICE. AMOUNT: 53.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY ROESCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07165837969
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NIAGARA FRONTIER BOAT RACING ASSOC INC
ReturnHeader/Filer/BusinessNameControlTxt0NIAG
ReturnHeader/Filer/EIN0161297699
ReturnHeader/Filer/PhoneNum07165837969
ReturnHeader/Filer/USAddress/AddressLine1Txt04068 EAST RIVER ROAD
ReturnHeader/Filer/USAddress/CityNm0GRAND ISLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014072
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161492835
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FEDERSPIEL PFEIFER & KUBICKI CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04600 MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SNYDER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0142264500
ReturnHeader/PreparerPersonGrp/PhoneNum07168396539
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KARIN A KUBICKI CPA
ReturnHeader/ReturnTs02026-02-09T10:07:25-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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