Civic Intelligence

Niagara University Ice Complex Inc.

990 • Fiscal year 2024 • EIN 16-1495560

Jun 01, 2023 to May 31, 2024 • Filed on Dec 31, 2024

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

100th percentile

5.69x

Higher debt load relative to assets than 100% of similar nonprofits.

2024 filings • NTEE S • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.98x

Higher debt load relative to revenue than 91% of similar nonprofits.

2024 filings • NTEE S • $500k-$1M nonprofits • Source year 2024

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2024 filings • NTEE S • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$85,601

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2024 filings • NTEE S • $500k-$1M nonprofits • Source year 2024

Asset Growth

17th percentile

-13%

Faster asset growth than 17% of similar nonprofits.

2024 filings • NTEE S • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

0.3%

Faster revenue growth than 37% of similar nonprofits.

2024 filings • NTEE S • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$142,579

Down $21,919 (-13%) from 2023

Net Assets

Down

-$668,455

Down $87,637 (-15%) from 2023

Liabilities

Up

$811,034

Up $65,718 (+8.8%) from 2023

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin20th percentile

Revenue

Up

$831,122

Up $2,549 (+0.3%) from 2023

Expenses

Up

$918,759

Up $127,291 (+16%) from 2023

Net Income

Down

-$87,637

Down $124,742 (-336%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth17th 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

2024

Assets$142,579
Liabilities$811,034
Net Assets-$668,455
Open 2024 Filing

Operations Trend

Revenue Growth37th 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

2024

Revenue$831,122
Expenses$918,759
Net Income-$87,637
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Dec 31, 2024
Return Version
2023v6.0
Gross Receipts
$970,169
Mission and Program Overview

Mission

Community skating facilities

Community skating facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$109,214$72,533▼ $36,681
Inventories for Sale or Use$17,957$26,283▲ $8,326
Land, Buildings, and Equipment, Net$1,833$25,753▲ $23,920
Accounts Receivable$35,494$18,010▼ $17,484
Total Assets$164,498$142,579▼ $21,919
Liabilities
Accounts Payable and Accrued Expenses$745,316$811,034▲ $65,718
Total Liabilities$745,316$811,034▲ $65,718
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-580,818$-668,455▼ $87,637
Total Net Assets Fund Balance$-580,818$-668,455▼ $87,637
Total Liabilities and Net Assets / Fund Balance$164,498$142,579▼ $21,919

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$25,753$237,940$263,693
Other Land Buildings$0$9,956$9,956
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Philip S RhodesFacility DirectorFT$78,979$6,622$85,601

Board Members and Trustees

NameTitle
Mary BorgognoniBoard Member
Rev James Maher CmBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$753,710
Investment Income
$0
Other Revenue
$77,412
Change in Net Assets
$-87,637
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$489,612
Salaries, Compensation, and Employee Benefits$429,147
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$233,255--$233,255
Other Salaries and Wages$141,796$68,634-$210,430
Other Employee Benefits$80,867$10,270-$91,137
Current Officers, Directors, Trustees, and Key Employees$53,219$25,759-$78,978
Payroll Taxes$21,114$5,900-$27,014
Other Expenses$24,186$70,500-$24,186
Fees for Services Other-$21,760-$21,760
Pension Plan Contributions-$21,588-$21,588
Office Expenses$6,116$4,373-$10,489
Depreciation Depletion$916--$916
Total Functional Expenses$689,975$228,784$0$918,759
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is prepared by an outside, independent accounting firm, then reviewed by the controller. A copy of the form 990 is 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 website. 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 univeristy 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 organization's website. This process has not changed from the prior year.”

Form 990, Part VII

“Rev. James j. Maher is on the board of the related entity. His 2023 issued w-2 has -0- reported in box 5 as he is a member of the clergy. Accordingly, his compensation is exempt and is not required to be reported on page 7, part vii or schedule j.”

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
Robert Morreale
Title
Chief Financial/innovation Ofc
Phone
7162868348
Signed
2024-12-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip S Rhodes
Formed
1996
Legal Domicile
Ny
Voting Board Members
2
Independent Board Members
1
Employees
36
Volunteers
6

Preparer

Firm
Freed Maxick Pc
Address
424 MAIN STREET SUITE 800, BUFFALO, NY 14202-3508
Preparer
Mary Madonia
Phone
7168472651
Raw XML Appendix390 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY AN OUTSIDE, INDEPENDENT ACCOUNTING FIRM, THEN REVIEWED BY THE CONTROLLER. A COPY OF THE FORM 990 IS 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 WEBSITE. 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 UNIVERISTY 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 ORGANIZATION'S WEBSITE. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REV. JAMES J. MAHER IS ON THE BOARD OF THE RELATED ENTITY. HIS 2023 ISSUED W-2 HAS -0- REPORTED IN BOX 5 AS HE IS A MEMBER OF THE CLERGY. ACCORDINGLY, HIS COMPENSATION IS EXEMPT AND IS NOT REQUIRED TO BE REPORTED ON PAGE 7, PART VII OR SCHEDULE J.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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 VII
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0160755807
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HIGHER EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 2002 ALUMNI HALL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NIAGARA FALLS
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/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0164498
IRS990/TotalAssetsEOYAmt0142579
IRS990/TotalAssetsGrp/BOYAmt0164498
IRS990/TotalAssetsGrp/EOYAmt0142579
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0228784
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0689975
IRS990/TotalFunctionalExpensesGrp/TotalAmt0918759
IRS990/TotalGrossUBIAmt076814
IRS990/TotalLiabilitiesBOYAmt0745316
IRS990/TotalLiabilitiesEOYAmt0811034
IRS990/TotalLiabilitiesGrp/BOYAmt0745316
IRS990/TotalLiabilitiesGrp/EOYAmt0811034
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-580818
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-668455
IRS990/TotalOtherCompensationAmt06622
IRS990/TotalProgramServiceExpensesAmt0689975
IRS990/TotalProgramServiceRevenueAmt0753710
IRS990/TotalReportableCompFromOrgAmt078979
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0754308
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0831122
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt076814
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0164498
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0142579
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2002 ALUMNI HALL
IRS990/USAddress/CityNm0NIAGARA UNIVERSITY
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014109
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.NIAGARA.EDU/ICECOMPLEX/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT MORREALE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF FINANCIAL/INNOVATION OFC
ReturnHeader/BusinessOfficerGrp/PhoneNum07162868348
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-31
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ReturnHeader/Filer/BusinessNameControlTxt0NIAG
ReturnHeader/Filer/EIN0161495560
ReturnHeader/Filer/PhoneNum07162868348
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2002 ALUMNI HALL
ReturnHeader/Filer/USAddress/CityNm0NIAGARA UNIVERSITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014109
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454051133
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FREED MAXICK PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0424 MAIN STREET SUITE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BUFFALO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0142023508
ReturnHeader/PreparerPersonGrp/PhoneNum07168472651
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY MADONIA
ReturnHeader/ReturnTs02025-04-01T11:57:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$142,579
Liabilities
$811,034
Net assets
-$668,455
Revenue
$831,122
Expenses
$918,759
Net income
-$87,637
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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