Civic Intelligence

Niagara Frontier Boat Racing Association Inc

990EZ • Fiscal year 2017 • EIN 16-1297699

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 26, 2018

Organization ProfileN/A
100 Ridge RoadNorth Tonawanda, NY 14120

(716) 693-7117

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

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

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

53rd percentile

0.00x

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

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Net Margin

1st percentile

-3628%

Higher net margin than 1% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Asset Growth

30th percentile

-4.6%

Faster asset growth than 30% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

1st percentile

-99%

Faster revenue growth than 1% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$37,772

Down $1,814 (-4.6%) from 2016

Net Assets

Down

$37,772

Down $1,814 (-4.6%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin1st percentile

Revenue

Down

$50

Down $8,605 (-99%) from 2016

Expenses

Up

$1,864

Up $136 (+7.9%) from 2016

Net Income

Down

-$1,814

Down $8,741 (-126%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$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

2017

Assets$37,772
Liabilities$0
Net Assets$37,772
Open 2017 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$50
Expenses$1,864
Net Income-$1,814
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 26, 2018
Return Version
2017v2.2
Gross Receipts
$68,937
Mission and Program Overview

Mission

PROMOTE BOAT RACING.

Program Services

DescriptionGrantsExpenses
Social Club whose purpose is to promote boat racing on the Niagara River.$0$0
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gary RoeschCommodore-$0--
Michael GebleinVice CommodorePT$0--
Michael EndresTreasurer-$0--
Dan O'FarrellDirector-$0--
Wiliam DeGlopperDirector-$0--
Brian DeGlopperDirector-$0--
Kenneth BrodieDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hydroplane Race Event$68,431$68,431$57,003$11,428
Total Events$68,431$68,431$68,887$-456
Filing and Contact Details

Filer

Filer Name
Niagara Frontier Boat Racing Assoc Inc
EIN
16-1297699
Phone
7166937117
Address
100 Ridge Road, North Tonawanda, NY 14120

Signing Officer

Name
Gary Roesch
Title
Commodore
Phone
7165837969
Signed
2018-04-26
Discuss with paid preparer
Yes

Preparer

Firm
Federspiel Pfeifer & Kubicki CPA PC
Address
4600 Main Street, Snyder, NY 14226-4500
Preparer
Brian J Federspiel CPA
Phone
7168396539
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 4 - Other Investment Income

“Description: Interest income. Amount: 6.”

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

“Description: Bank fees. Amount: 8. Description: Club dues. Amount: 585. Description: Office expense. Amount: 120. Description: Rent. Amount: 300. Description: Depreciation. Amount: 201. Total to Form 990-EZ, line 16: 1,214.”

Form 990-EZ, Part II, Line 24 - Other Assets

“Description: Other Depreciable Assets. Beg. of Year Amount: 301. End of Year Amount: 100.”

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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Mike Endres
IRS990EZ/BooksInCareOfDetail/PhoneNum07164911567
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 Ridge Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0North Tonawanda
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014120
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt039285
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt037672
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-1814
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0650
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt039586
IRS990EZ/Form990TotalAssetsGrp/EOYAmt037772
IRS990EZ/FundraisingGrossIncomeAmt068431
IRS990EZ/GrossReceiptsAmt068937
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt06
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0500
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt039586
IRS990EZ/NetAssetsOrFundBalancesEOYAmt037772
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt039586
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt037772
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/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Gary Roesch
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Michael Geblein
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Michael Endres
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Dan O'Farrell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Wiliam DeGlopper
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Brian DeGlopper
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Kenneth Brodie
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commodore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice Commodore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0301
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0100
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt01214
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Promote boat racing.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Social Club whose purpose is to promote boat racing on the Niagara River.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt068887
IRS990EZ/SpecialEventsNetIncomeLossAmt0-456
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt01864
IRS990EZ/TotalRevenueAmt050
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt068887
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Hydroplane Race Event
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04242
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04242
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt068431
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt068431
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt068431
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt068431
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-456
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt057003
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt057003
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt07642
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt07642
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Interest income. Amount: 6.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: Bank fees. Amount: 8. Description: Club dues. Amount: 585. Description: Office expense. Amount: 120. Description: Rent. Amount: 300. Description: Depreciation. Amount: 201. Total to Form 990-EZ, line 16: 1,214.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: Other Depreciable Assets. Beg. of Year Amount: 301. End of Year Amount: 100.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 4 - Other Investment Income
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 24 - Other Assets
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Gary Roesch
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commodore
ReturnHeader/BusinessOfficerGrp/PhoneNum07165837969
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Niagara Frontier Boat Racing Assoc Inc
ReturnHeader/Filer/BusinessNameControlTxt0NIAG
ReturnHeader/Filer/EIN0161297699
ReturnHeader/Filer/PhoneNum07166937117
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 Ridge Road
ReturnHeader/Filer/USAddress/CityNm0North Tonawanda
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014120
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.17.53.64
ReturnHeader/FilingSecurityInformation/IPDt02018-04-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm010:26:23
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/PreparationDt02018-04-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brian J Federspiel CPA
ReturnHeader/ReturnTs02018-05-10T12:34:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,772
Liabilities
$0
Net assets
$37,772
Revenue
$50
Expenses
$1,864
Net income
-$1,814
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
2017Detailed filing. Detailed filing data is available for this year.$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