Civic Intelligence

Niagara University Ice Complex Inc.

990 • Fiscal year 2015 • EIN 16-1495560

Jun 01, 2014 to May 31, 2015 • Filed on Apr 06, 2016

Organization ProfileWWW.NIAGARA.EDU/ICECOMPLEX
PO Box 2002 Alumni HallNiagara University, NY 14109

(716) 286-8348

Siviq Scores

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

Liabilities / Assets

67th percentile

0.42x

Higher debt load relative to assets than 67% of similar nonprofits.

2015 filings • NTEE S • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

47th percentile

0.18x

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

2015 filings • NTEE S • $1M-$5M nonprofits • Source year 2015

Net Margin

61st percentile

9.0%

Higher net margin than 61% of similar nonprofits.

2015 filings • NTEE S • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

82nd percentile

$224,835

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 24.5% of source-year revenue.

2015 filings • NTEE S • $1M-$5M nonprofits • Source year 2015

Asset Growth

26th percentile

-3.4%

Faster asset growth than 26% of similar nonprofits.

2015 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

27th percentile

-4.8%

Faster revenue growth than 27% of similar nonprofits.

2015 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$399,920

Down $14,045 (-3.4%) from 2014

Net Assets

Up

$230,929

Up $6,689 (+3.0%) from 2014

Liabilities

Down

$168,991

Down $20,734 (-11%) from 2014

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin61st percentile

Revenue

Down

$915,909

Down $45,748 (-4.8%) from 2014

Expenses

Down

$833,898

Down $34,704 (-4.0%) from 2014

Net Income

Down

$82,011

Down $11,044 (-12%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth26th 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

2015

Assets$399,920
Liabilities$168,991
Net Assets$230,929
Open 2015 Filing

Operations Trend

Revenue Growth27th 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

2015

Revenue$915,909
Expenses$833,898
Net Income$82,011
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Apr 6, 2016
Return Version
2014v6.0
Gross Receipts
$1,015,038
Mission and Program Overview

Mission

Community skating facilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$329,501$309,173▼ $20,328
Accounts Receivable$19,405$53,716▲ $34,311
Land, Buildings, and Equipment, Net$49,649$24,824▼ $24,825
Inventories for Sale or Use$15,410$12,207▼ $3,203
Total Assets$413,965$399,920▼ $14,045
Liabilities
Accounts Payable and Accrued Expenses$189,352$153,954▼ $35,398
Deferred Revenue$373$15,037▲ $14,664
Total Liabilities$189,725$168,991▼ $20,734
Net Assets / Fund Balance
Unrestricted Net Assets$224,240$230,929▲ $6,689
Total Net Assets Fund Balance$224,240$230,929▲ $6,689
Total Liabilities and Net Assets / Fund Balance$413,965$399,920▼ $14,045

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,824$209,450$234,274
Other Land Buildings$0$9,956$9,956
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel M GuarigliaDirectorPT$7,297$131,935$139,232

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
$808,718
Investment Income
$0
Other Revenue
$107,191
Change in Net Assets
$82,011

Audited Revenue Reconciliation

Revenue per Audited Statements
$854,764
Revenue Not Reported on Financial Statements
$61,145
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$61,145
Total Revenue per Audited Statements
$854,764
Total Revenue per Form 990
$915,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$500,607
Salaries, Compensation, and Employee Benefits$333,291
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$387,716--$387,716
Other Salaries and Wages$103,172$133,021-$236,193
Other Employee Benefits$28,507$32,360-$60,867
Fees for Services Other$34,169$6,292-$40,461
Depreciation Depletion$24,824--$24,824
Payroll Taxes$8,086$10,176-$18,262
Office Expenses$10,428$1,446-$11,874
Pension Plan Contributions-$10,672-$10,672
Fees for Services Management-$10,381-$10,381
Current Officers, Directors, Trustees, and Key Employees$7,297--$7,297
Other Expenses$2,233--$2,233
Total Functional Expenses$629,550$204,348$0$833,898

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$833,898
Expenses per Audited Statements$499,516
Total Expenses per Audited Statements$499,516
Expenses Not Reported on Financial Statements$334,382
Other Expense Adjustments$334,382
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Michael JaszkaDirector of Ice ComplexValue of Lease and Transfer of Operating Subsidy.No$460,468
Robert EngelDirector of Ice ComplexValue of Lease and Transfer of Spending Subsidy.No$460,468
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

Filer Name
Niagara University Ice Complex
EIN
16-1495560
Phone
7162868348
Address
PO BOX 2002 ALUMNI HALL, NIAGARA UNIVERSITY, NY 14109

Signing Officer

Name
Michael Jaszka
Title
Secretary/treasurer
Phone
7162868348
Signed
2016-04-06
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

Firm
Bonadio & Co Llp
Address
100 CORPORATE PARKWAY SUITE 200, AMHERST, NY 14226
Preparer
Jonathan Miller
Phone
7162506600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Transfer of surplus to niagara university -75,322.”

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 XI, LINE 4B - OTHER ADJUSTMENTS:

“Rental of ice time received from niagara university 61,145. Rental of locker rooms from niagara university”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Rent paid to niagara university 324,000. Adminstrative fee paid to niagara university 10,382. Nu surplus transfer”

Raw XML AppendixShowing 400 of 488 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/BOYAmt0189352
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0153954
IRS990/AccountsReceivableGrp/BOYAmt019405
IRS990/AccountsReceivableGrp/EOYAmt053716
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0COMMUNITY SKATING FACILITIES
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DONALD E SMITH
IRS990/BooksInCareOfDetail/PhoneNum07162868348
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0NIAGARA UNIVERSITY PO BOX 2002
IRS990/BooksInCareOfDetail/USAddress/CityNm0NIAGARA UNIVERSITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014109
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd01
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0329501
IRS990/CashNonInterestBearingGrp/EOYAmt0309173
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt07297
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt07297
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CostOfGoodsSoldAmt099129
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0500607
IRS990/CYOtherRevenueAmt0107191
IRS990/CYProgramServiceRevenueAmt0808718
IRS990/CYRevenuesLessExpensesAmt082011
IRS990/CYSalariesCompEmpBnftPaidAmt0333291
IRS990/CYTotalExpensesAmt0833898
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0915909
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0373
IRS990/DeferredRevenueGrp/EOYAmt015037
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt024824
IRS990/DepreciationDepletionGrp/TotalAmt024824
IRS990/Desc0OPERATION OF AN ICE SKATING FACILITY FOR USE BY THE COMMUNITY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt035
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0629550
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt010381
IRS990/FeesForServicesManagementGrp/TotalAmt010381
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt06292
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt034169
IRS990/FeesForServicesOtherGrp/TotalAmt040461
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt044490
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt335301
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL S JASZKA
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT B ENGEL
IRS990/Form990PartVIISectionAGrp/PersonNm2REV JOSEPH L LEVESQUE CM
IRS990/Form990PartVIISectionAGrp/PersonNm3DANIEL M GUARIGLIA
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBERT SWEENEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt37297
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0180345
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt396634
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01015038
IRS990/GrossSalesOfInventoryAmt0202331
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InventoriesForSaleOrUseGrp/BOYAmt015410
IRS990/InventoriesForSaleOrUseGrp/EOYAmt012207
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0219406
IRS990/LandBldgEquipBasisNetGrp/BOYAmt049649
IRS990/LandBldgEquipBasisNetGrp/EOYAmt024824
IRS990/LandBldgEquipCostOrOtherBssAmt0244230
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0COMMUNITY SKATING FACILITES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0224240
IRS990/NetAssetsOrFundBalancesEOYAmt0230929
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0103202
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0103202
IRS990/NetUnrelatedBusTxblIncmAmt0-70089
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0387716
IRS990/OccupancyGrp/TotalAmt0387716
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01446
IRS990/OfficeExpensesGrp/ProgramServicesAmt010428
IRS990/OfficeExpensesGrp/TotalAmt011874
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-75322
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt032360
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt028507
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060867
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc1SNACK BAR
IRS990/OtherExpensesGrp/Desc2BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt012604
IRS990/OtherExpensesGrp/ProgramServicesAmt110514
IRS990/OtherExpensesGrp/ProgramServicesAmt22233
IRS990/OtherExpensesGrp/TotalAmt012604
IRS990/OtherExpensesGrp/TotalAmt110514
IRS990/OtherExpensesGrp/TotalAmt22233
IRS990/OtherRevenueMiscGrp/BusinessCd0711210
IRS990/OtherRevenueMiscGrp/Desc0MISC. INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03989
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03989
IRS990/OtherRevenueTotalAmt03989
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0133021
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0103172
IRS990/OtherSalariesAndWagesGrp/TotalAmt0236193
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010176
IRS990/PayrollTaxesGrp/ProgramServicesAmt08086
IRS990/PayrollTaxesGrp/TotalAmt018262
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010672
IRS990/PensionPlanContributionsGrp/TotalAmt010672
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MICHAEL JASZKA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711210
IRS990/ProgramServiceRevenueGrp/BusinessCd1711210
IRS990/ProgramServiceRevenueGrp/BusinessCd2711210
IRS990/ProgramServiceRevenueGrp/BusinessCd3711210
IRS990/ProgramServiceRevenueGrp/Desc0ICE RENTAL
IRS990/ProgramServiceRevenueGrp/Desc1SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/Desc2LOCKER ROOM RENTAL
IRS990/ProgramServiceRevenueGrp/Desc3TOURNAMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0743783
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt141633
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311302
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0743783
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt141633
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311302
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0544977
IRS990/PYOtherRevenueAmt0141062
IRS990/PYProgramServiceRevenueAmt0820595
IRS990/PYRevenuesLessExpensesAmt093055
IRS990/PYSalariesCompEmpBnftPaidAmt0323625
IRS990/PYTotalExpensesAmt0868602
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0961657
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt082011
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0812707
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME - 2010 AMOUNT: $ 30,688. 2011 AMOUNT: $ 30,072. 2012 AMOUNT: $ 16,858. 2013 AMOUNT: $ 6,153. 2014 AMOUNT: $ 3,990.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0808718
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0820595
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0792406
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0821712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0842625
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04086056
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt0103880
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt0134908
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt0127683
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt0139315
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt0190400
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0696186
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03990
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt06153
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt016858
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt030072
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt030688
IRS990ScheduleA/OtherIncome509Grp/TotalAmt087761
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.83900
IRS990ScheduleA/PublicSupportPY509Pct00.97310
IRS990ScheduleA/PublicSupportTotal509Amt04086056
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0808718
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0820595
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0792406
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0821712
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0842625
IRS990ScheduleA/Total509Grp/TotalAmt04086056
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0916588
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0961656
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0936947
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0991099
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01063713
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04870003
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt024824
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0209450
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0234274
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0334382
IRS990ScheduleD/ExpensesSubtotalAmt0499516
IRS990ScheduleD/OtherExpensesNotIncludedAmt0334382
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09956
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09956
IRS990ScheduleD/OtherRevenuesNotIncludedAmt061145
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt061145
IRS990ScheduleD/RevenueSubtotalAmt0854764
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL OF ICE TIME RECEIVED FROM NIAGARA UNIVERSITY 61,145. RENTAL OF LOCKER ROOMS FROM NIAGARA UNIVERSITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENT PAID TO NIAGARA UNIVERSITY 324,000. ADMINSTRATIVE FEE PAID TO NIAGARA UNIVERSITY 10,382. NU SURPLUS TRANSFER
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt024824
IRS990ScheduleD/TotalExpensesPerForm990Amt0833898
IRS990ScheduleD/TotalRevenuePerForm990Amt0915909
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0854764
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0499516
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/DiscretionarySpendingAcctInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0180345
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt025693
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt018797
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL S JASZKA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY/TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0224835
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE COMPENSATION FOR INDIVIDUALS LISTED ON SCHEDULE J IS PAID BY A RELATED ORGANIZATION - NIAGARA UNIVERSITY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART II, LINE 1:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MICHAEL JASZKA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1ROBERT ENGEL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR OF ICE COMPLEX
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1DIRECTOR OF ICE COMPLEX
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0460468
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1460468
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0VALUE OF LEASE AND TRANSFER OF OPERATING SUBSIDY.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1VALUE OF LEASE AND TRANSFER OF SPENDING SUBSIDY.
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 -75,322.
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/BusinessNameLine1Txt0NIAGARA UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0160755807
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0170(B)(1)(A)(II)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0COLLEGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 2002 ALUMNI HALL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NIAGARA UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd014109
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt075322
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1324000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt261146
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0VALUE OF NET ASSETS TRANSFERRED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1LEASE AGREEMENT

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$399,920
Liabilities
$168,991
Net assets
$230,929
Revenue
$915,909
Expenses
$833,898
Net income
$82,011
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