Civic Intelligence

Niagara University Ice Complex Inc.

990 • Fiscal year 2014 • EIN 16-1495560

Jun 01, 2013 to May 31, 2014 • Filed on Mar 25, 2015

Organization ProfileWWW.NIAGARA.EDU/ICECOMPLEX
PO Box 2002 Alumni Hall14109

(716) 286-8348

Siviq Scores

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

Liabilities / Assets

69th percentile

0.46x

Higher debt load relative to assets than 69% of similar nonprofits.

2014 filings • NTEE S • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

47th percentile

0.20x

Higher debt load relative to revenue than 47% of similar nonprofits.

2014 filings • NTEE S • $1M-$5M nonprofits • Source year 2014

Net Margin

66th percentile

9.7%

Higher net margin than 66% of similar nonprofits.

2014 filings • NTEE S • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

81st percentile

$203,617

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 21.2% of source-year revenue.

2014 filings • NTEE S • $1M-$5M nonprofits • Source year 2014

Asset Growth

71st percentile

9.2%

Faster asset growth than 71% of similar nonprofits.

2014 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

31st percentile

-3.3%

Faster revenue growth than 31% of similar nonprofits.

2014 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2011 to 2014

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$413,965

Up $34,919 (+9.2%) from 2013

Net Assets

Up

$224,240

Up $9,168 (+4.3%) from 2013

Liabilities

Up

$189,725

Up $25,751 (+16%) from 2013

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin66th percentile

Revenue

$961,657

No earlier filing loaded for comparison.

Expenses

Up

$868,602

Up $31,535 (+3.8%) from 2013

Net Income

$93,055

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth71st percentile

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

$1.0M$500K$0-$500K-$1.0MAssets 2011: $280,853Liabilities 2011: $89,141Net Assets 2011: $191,7122011Assets 2012: $345,535Liabilities 2012: $20,143Net Assets 2012: $325,3922012Assets 2013: $379,046Liabilities 2013: $163,974Net Assets 2013: $215,0722013Assets 2014: $413,965Liabilities 2014: $189,725Net Assets 2014: $224,2402014Assets 2015: $399,920Liabilities 2015: $168,991Net Assets 2015: $230,9292015Assets 2016: $227,767Liabilities 2016: $84,097Net Assets 2016: $143,6702016Assets 2017: $191,253Liabilities 2017: $213,612Net Assets 2017: -$22,3592017Assets 2018: $203,520Liabilities 2018: $239,008Net Assets 2018: -$35,4882018Assets 2019: $180,451Liabilities 2019: $441,552Net Assets 2019: -$261,1012019Assets 2020: $209,091Liabilities 2020: $627,905Net Assets 2020: -$418,8142020Assets 2021: $277,990Liabilities 2021: $842,093Net Assets 2021: -$564,1032021Assets 2022: $209,626Liabilities 2022: $827,549Net Assets 2022: -$617,9232022Assets 2023: $164,498Liabilities 2023: $745,316Net Assets 2023: -$580,8182023Assets 2024: $142,579Liabilities 2024: $811,034Net Assets 2024: -$668,4552024

Highlighted filing

2014

Assets$413,965
Liabilities$189,725
Net Assets$224,240
Open 2014 Filing

Operations Trend

Revenue Growth31st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,063,713Expenses 2011: $906,554Net Income 2011: $157,1592011Expenses 2012: $857,4192012Expenses 2013: $837,0672013Revenue 2014: $961,657Expenses 2014: $868,602Net Income 2014: $93,0552014Revenue 2015: $915,909Expenses 2015: $833,898Net Income 2015: $82,0112015Revenue 2016: $823,676Expenses 2016: $910,935Net Income 2016: -$87,2592016Revenue 2017: $789,700Expenses 2017: $955,729Net Income 2017: -$166,0292017Revenue 2018: $817,905Expenses 2018: $831,034Net Income 2018: -$13,1292018Revenue 2019: $726,003Expenses 2019: $951,616Net Income 2019: -$225,6132019Revenue 2020: $673,202Expenses 2020: $1,021,891Net Income 2020: -$348,6892020Revenue 2021: $578,818Expenses 2021: $724,107Net Income 2021: -$145,2892021Revenue 2022: $689,499Expenses 2022: $743,319Net Income 2022: -$53,8202022Revenue 2023: $828,573Expenses 2023: $791,468Net Income 2023: $37,1052023Revenue 2024: $831,122Expenses 2024: $918,759Net Income 2024: -$87,6372024

Highlighted filing

2014

Revenue$961,657
Expenses$868,602
Net Income$93,055
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Mar 25, 2015
Return Version
2013v4.0
Gross Receipts
$1,068,645
Mission and Program Overview

Mission

Community skating facilities

Community skating facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$233,412$329,501▲ $96,089
Land, Buildings, and Equipment, Net$74,473$49,649▼ $24,824
Accounts Receivable$57,416$19,405▼ $38,011
Inventories for Sale or Use$13,145$15,410▲ $2,265
Total Assets$379,046$413,965▲ $34,919
Other Assets Total$600$0▼ $600
Liabilities
Accounts Payable and Accrued Expenses$151,825$189,352▲ $37,527
Deferred Revenue$12,149$373▼ $11,776
Total Liabilities$163,974$189,725▲ $25,751
Net Assets / Fund Balance
Unrestricted Net Assets$215,072$224,240▲ $9,168
Total Net Assets Fund Balance$215,072$224,240▲ $9,168
Total Liabilities and Net Assets / Fund Balance$379,046$413,965▲ $34,919

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$49,649$184,625$234,274
Other Land Buildings$0$9,956$9,956
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel M GuarigliaDirectorPT$7,152$119,814$126,966

Board Members and Trustees

NameTitle
Rev Joseph L Levesque CmDirector
Robert B EngelDirector
Robert SweeneyDirector
Michael S JaszkaSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$820,595
Investment Income
$0
Other Revenue
$141,062
Change in Net Assets
$93,055

Audited Revenue Reconciliation

Revenue per Audited Statements
$897,275
Revenue Not Reported on Financial Statements
$64,382
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$64,382
Total Revenue per Audited Statements
$897,275
Total Revenue per Form 990
$961,657
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$544,977
Salaries, Compensation, and Employee Benefits$323,625
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$385,884--$385,884
Other Salaries and Wages$107,719$133,021-$240,740
Other Employee Benefits$14,194$32,390-$46,584
Depreciation Depletion$24,824--$24,824
Payroll Taxes$8,269$10,176-$18,445
Fees for Services Management-$15,425-$15,425
Pension Plan Contributions-$10,642-$10,642
Office Expenses$7,690$1,836-$9,526
Current Officers, Directors, Trustees, and Key Employees$7,214--$7,214
Fees for Services Other-$6,234-$6,234
Other Expenses$5,026--$5,026
Advertising$360$90-$450
Total Functional Expenses$658,788$209,814$0$868,602

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$868,602
Expenses per Audited Statements$529,177
Total Expenses per Audited Statements$529,177
Expenses Not Reported on Financial Statements$339,425
Other Expense Adjustments$339,425
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“A copy of the form 990 was provided to each member of the organization's board (for their review and/or questions) prior to being filed.”

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

“Replacing a paper, signed declaration, a disclosure utility is on the university's general counsel wesbite. It must be updated annually by all board members and select university administration. Compliance is monitored by the general counsel. All are instructed to report at any time to disclose a conflict.”

Form 990, Part VI, Section B, Line 15

“Comparisons are made using college and university personnel association (cupa) surveys and society for human resource management (shrm).”

Form 990, Part VI, Section C, Line 19

“The organization maintains all documents required for public disclosure in the controller's office. Copies can be requested during normal business hours. The conflict of interest policy is available to the public on the orgnization's website. This process has not changed from the prior year.”

Filing and Contact Details

Filer

EIN
16-1495560
Phone
7162868348

Signing Officer

Name
Michael Jaszka
Title
Secretary/treasurer
Phone
7162868348
Signed
2015-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Jaszka
Formed
1996
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
2
Employees
35
Volunteers
0

Preparer

Phone
7162506600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Transfer of surplus to niagara university -83,887.”

FORM 990, PART XII, LINE 2C:

“Niagara universtity's audit committee takes responsibility for the oversight of the consolidated audit and consolidated financial statements. The same process was followed in the current year as in previous years.”

Financial Statement Notes

PART X, LINE 2:

“For tax-exempt entities, their tax-exempt status itself is deemed to be an uncertainty, since events could potentially occur to jeopardize their tax-exempt status. As of may 31, 2014 and 2013, the organization did not have a liability for unrecognized tax benefits. The organization files tax returns in the u.s. Federal jurisdiction and new york state. The organization is no longer subject to u.s. Federal and state income tax examinations by tax authorities for years through 2010.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Rental of ice time received from niagara university 64,382.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Rent of building paid to niagara university 324,000. Adminstrative fee paid to niagara university 15,425.”

Raw XML AppendixShowing 400 of 484 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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IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0MISCELLANEOUS INCOME - 2009 AMOUNT: $ 30,043. 2010 AMOUNT: $ 30,688. 2011 AMOUNT: $ 30,072. 2012 AMOUNT: $ 16,858. 2013 AMOUNT: $ 6,153.
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0821712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0842625
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0839771
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04117109
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt0134908
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt0127683
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt0139315
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt0190400
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt0129088
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0721394
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt06153
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt016858
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt030072
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt030688
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt030043
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0113814
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.83140
IRS990ScheduleA/PublicSupportPY509Pct00.96180
IRS990ScheduleA/PublicSupportTotal509Amt04117109
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0820595
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0792406
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0821712
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0842625
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0839771
IRS990ScheduleA/Total509Grp/TotalAmt04117109
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0961656
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0936947
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0991099
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01063713
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0998902
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04952317
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt049649
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0184625
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0234274
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0339425
IRS990ScheduleD/ExpensesSubtotalAmt0529177
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt0339425
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09956
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09956
IRS990ScheduleD/OtherRevenuesNotIncludedAmt064382
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt064382
IRS990ScheduleD/RevenueSubtotalAmt0897275
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR TAX-EXEMPT ENTITIES, THEIR TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, SINCE EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. AS OF MAY 31, 2014 AND 2013, THE ORGANIZATION DID NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND NEW YORK STATE. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS THROUGH 2010.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL OF ICE TIME RECEIVED FROM NIAGARA UNIVERSITY 64,382.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENT OF BUILDING PAID TO NIAGARA UNIVERSITY 324,000. ADMINSTRATIVE FEE PAID TO NIAGARA UNIVERSITY 15,425.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt049649
IRS990ScheduleD/TotalExpensesPerForm990Amt0868602
IRS990ScheduleD/TotalRevenuePerForm990Amt0961657
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0897275
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0529177
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0175883
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt014071
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt013663
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL S JASZKA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY/TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0203617
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE COMPENSATION FOR INDIVIDUALS LISTED ON SHCEDULE J IS PAID BY A RELATED ORGANIZATION - NIAGARA UNIVERSITY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART II, LINE 1:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 WAS PROVIDED TO EACH MEMBER OF THE ORGANIZATION'S BOARD (FOR THEIR REVIEW AND/OR QUESTIONS) PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REPLACING A PAPER, SIGNED DECLARATION, A DISCLOSURE UTILITY IS ON THE UNIVERSITY'S GENERAL COUNSEL WESBITE. IT MUST BE UPDATED ANNUALLY BY ALL BOARD MEMBERS AND SELECT UNIVERSITY ADMINISTRATION. COMPLIANCE IS MONITORED BY THE GENERAL COUNSEL. ALL ARE INSTRUCTED TO REPORT AT ANY TIME TO DISCLOSE A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPARISONS ARE MADE USING COLLEGE AND UNIVERSITY PERSONNEL ASSOCIATION (CUPA) SURVEYS AND SOCIETY FOR HUMAN RESOURCE MANAGEMENT (SHRM).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAINTAINS ALL DOCUMENTS REQUIRED FOR PUBLIC DISCLOSURE IN THE CONTROLLER'S OFFICE. COPIES CAN BE REQUESTED DURING NORMAL BUSINESS HOURS. THE CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC ON THE ORGNIZATION'S WEBSITE. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSFER OF SURPLUS TO NIAGARA UNIVERSITY -83,887.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NIAGARA UNIVERSTITY'S AUDIT COMMITTEE TAKES RESPONSIBILITY FOR THE OVERSIGHT OF THE CONSOLIDATED AUDIT AND CONSOLIDATED FINANCIAL STATEMENTS. THE SAME PROCESS WAS FOLLOWED IN THE CURRENT YEAR AS IN PREVIOUS YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
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 XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10NIAGARA UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0160755807
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0170(B)(1)(A)(II)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COLLEGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10PO BOX 2002 ALUMNI HALL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0NIAGARA UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode014109
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt083887
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1324000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt264382
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0VALUE OF NET ASSETS TRANSFERRED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1LEASE AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2VALUE OF ICE TIME LEASED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10NIAGARA UNIVERSITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11NIAGARA UNIVERSITY

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$413,965
Liabilities
$189,725
Net assets
$224,240
Revenue
$961,657
Expenses
$868,602
Net income
$93,055
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.81$0.67$0.83$0.92$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.75$0.58$0.83$0.79$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.83$0.62$0.69$0.74$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.84$0.56$0.58$0.72$0.15
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.63$0.42$0.67$1.02$0.35
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.44$0.26$0.73$0.95$0.23
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.24$0.04$0.82$0.83$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.21$0.02$0.79$0.96$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.08$0.14$0.82$0.91$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.17$0.23$0.92$0.83$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.19$0.22$0.96$0.87$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.16$0.22$0.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.02$0.33$0.86
2011Summary only. Only limited summary data is available for this year.$0.28$0.09$0.19$1.06$0.91$0.16