Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
990 • Fiscal year 2025 • EIN 16-1495560
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 10.8% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Up$179,235
Up $36,656 (+26%) from 2024
Net Assets
Down-$738,230
Down $69,775 (-10%) from 2024
Liabilities
Up$917,465
Up $106,431 (+13%) from 2024
Revenue
Up$871,621
Up $40,499 (+4.9%) from 2024
Expenses
Up$941,396
Up $22,637 (+2.5%) from 2024
Net Income
Up-$69,775
Up $17,862 (+20%) from 2024
Community skating facilities
Community skating facilities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $18,010 | $106,994 | ▲ $88,984 |
| Inventories for Sale or Use | $26,283 | $26,283 | → $0 |
| Land, Buildings, and Equipment, Net | $25,753 | $25,753 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $72,533 | $20,205 | ▼ $52,328 |
| Total Assets | $142,579 | $179,235 | ▲ $36,656 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $811,034 | $917,465 | ▲ $106,431 |
| Total Liabilities | $811,034 | $917,465 | ▲ $106,431 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-668,455 | $-738,230 | ▼ $69,775 |
| Total Net Assets Fund Balance | $-668,455 | $-738,230 | ▼ $69,775 |
| Total Liabilities and Net Assets / Fund Balance | $142,579 | $179,235 | ▲ $36,656 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $25,753 | $237,940 | $263,693 |
| Other Land Buildings | $0 | $9,956 | $9,956 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Philip S Rhodes | Facility Director | FT | $87,674 | $6,622 | $94,296 |
| Name | Title |
|---|---|
| Mary Borgognoni | Board Member |
| Rev James Maher Cm | Board Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $519,534 |
| Salaries, Compensation, and Employee Benefits | $421,862 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $201,425 | $41,454 | - | $242,879 |
| Occupancy | $228,779 | - | - | $228,779 |
| Current Officers, Directors, Trustees, and Key Employees | $72,710 | $14,964 | - | $87,674 |
| Other Employee Benefits | $53,175 | $3,649 | - | $56,824 |
| Fees for Services Other | - | $22,220 | - | $22,220 |
| Office Expenses | $19,913 | $43 | - | $19,956 |
| Payroll Taxes | $15,567 | $3,526 | - | $19,093 |
| Pension Plan Contributions | - | $15,392 | - | $15,392 |
| Other Expenses | $668 | - | - | $668 |
| Total Functional Expenses | $840,148 | $101,248 | $0 | $941,396 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“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.”
“Comparisons are made using college and univeristy personnel association (cupa) surveys and society for human resource management (shrm).”
“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.”
“Rev. James j. Maher is on the board of the related entity. His 2024 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.”
“This process has not changed from prior year.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 811034 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 917465 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 18010 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 106994 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | COMMUNITY SKATING FACILITIES. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CHRISTINA HOVEN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7162868372 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 2002 ALUMNI HALL |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NIAGARA UNIVERSITY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14109 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 72533 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 20205 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 14964 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 72710 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 87674 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CostOfGoodsSoldAmt | 0 | 166161 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 519534 |
| IRS990/CYOtherRevenueAmt | 0 | 77408 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 794213 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -69775 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 421862 |
| IRS990/CYTotalExpensesAmt | 0 | 941396 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 871621 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | OPERATION OF AN ICE SKATING FACILITY FOR USE BY THE COMMUNITY |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 46 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 840148 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 22220 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 22220 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 6622 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARY BORGOGNONI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | REV JAMES MAHER CM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PHILIP S RHODES |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 87674 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | FACILITY DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1996 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1037782 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 243083 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 26283 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 26283 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 247896 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 25753 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 25753 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 273649 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | COMMUNITY SKATING FACILITIES |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -668455 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -738230 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 76922 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 76922 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -668455 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -738230 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 228779 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 228779 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 43 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 19913 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19956 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3649 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 53175 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 56824 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 1 | CONTRACT LABOR |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 135013 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 112898 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 668 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 135013 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 112898 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 668 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 711210 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 486 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 486 |
| IRS990/OtherRevenueTotalAmt | 0 | 486 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 41454 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 201425 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 242879 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3526 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 15567 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 19093 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 15392 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 15392 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | PHILIP S RHODES |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711210 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711210 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ICE RENTAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LOCKER ROOM RENTAL |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 782213 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 12000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 782213 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 12000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 489612 |
| IRS990/PYOtherRevenueAmt | 0 | 77412 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 753710 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -87637 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 429147 |
| IRS990/PYTotalExpensesAmt | 0 | 918759 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 831122 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -69775 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 794699 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | MISCELLANEOUS INCOME - 2020 AMOUNT: $ 325. 2021 AMOUNT: $ 248. 2022 AMOUNT: $ 67,352. 2023 AMOUNT: $ 598. 2024 AMOUNT: $ 486. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 794213 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 753710 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 720232 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 670273 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 572245 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3510673 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 486 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 598 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 67352 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 248 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 325 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 69009 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98070 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.97380 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 3510673 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 794213 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 753710 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 720232 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 670273 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 572245 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3510673 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 794699 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 754308 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 787584 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 670521 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 572570 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 3579682 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 25753 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 237940 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 263693 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 9956 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 9956 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 25753 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPARISONS ARE MADE USING COLLEGE AND UNIVERISTY PERSONNEL ASSOCIATION (CUPA) SURVEYS AND SOCIETY FOR HUMAN RESOURCE MANAGEMENT (SHRM). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | REV. JAMES J. MAHER IS ON THE BOARD OF THE RELATED ENTITY. HIS 2024 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/ExplanationTxt | 5 | THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C |
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| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 179235 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 101248 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 840148 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 941396 |
| IRS990/TotalGrossUBIAmt | 0 | 76922 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 811034 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 917465 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 811034 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 917465 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -668455 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -738230 |
| IRS990/TotalOtherCompensationAmt | 0 | 6622 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 840148 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 794213 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 871621 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 76922 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 179235 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/CityNm | 0 | NIAGARA UNIVERSITY |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
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| IRS990/WebsiteAddressTxt | 0 | WWW.NIAGARA.EDU/ICECOMPLEX/ |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHRISTINA HOVEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VP OF FINANCE & ADMINSTRATION |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7162868348 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-31 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NIAG |
| ReturnHeader/Filer/EIN | 0 | 161495560 |
| ReturnHeader/Filer/PhoneNum | 0 | 7162868348 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 2002 ALUMNI HALL |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NIAGARA UNIVERSITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14109 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 222027092 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WITHUM SMITH & BROWN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 424 MAIN STREET SUITE 800 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BUFFALO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 142023508 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7168472651 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-04-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARY MADONIA |
| ReturnHeader/ReturnTs | 0 | 2026-04-09T17:35:43-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.