Civic Intelligence

Niagara Falls Underground Railroad Heritage Commission Inc

EIN 27-2220709 • 501(c)3 • Niagara Falls, NY

Profile

To undertake all necessary action to facilitate the creation of an underground heritage center in the city of niagara falls, new york.

825 Depot AvenueNiagara Falls, NY 14305

niagarafallsundergroundrailroad.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.08x

Higher debt load relative to assets than 38% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.44x

Higher debt load relative to revenue than 70% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-90%

Higher net margin than 5% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

NTEE S • $1M-$5M nonprofits • Source year 2024

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-11%

Faster revenue growth than 22% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets38th percentile

Assets

Down

$2,259,275

Down $375,642 (-14%) from 2023

Liabilities

Down

$180,010

Down $9,594 (-5.1%) from 2023

Net Assets

Down

$2,079,265

Down $366,048 (-15%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin5th percentile

Revenue

Down

$407,068

Down $50,120 (-11%) from 2023

Expenses

Up

$773,116

Up $29,293 (+3.9%) from 2023

Net Income

Down

-$366,048

Down $79,413 (-28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $248,025Liabilities 2011: $40,000Net Assets 2011: $208,0252011Assets 2012: $136,299Liabilities 2012: $44,332Net Assets 2012: $91,9672012Assets 2013: $1,814,596Liabilities 2013: $0Net Assets 2013: $1,814,5962013Assets 2014: $2,149,572Liabilities 2014: $2,935Net Assets 2014: $2,146,6372014Assets 2015: $2,487,678Liabilities 2015: $7,249Net Assets 2015: $2,480,4292015Assets 2016: $2,560,194Liabilities 2016: $23,259Net Assets 2016: $2,536,9352016Assets 2017: $2,671,257Liabilities 2017: $228,195Net Assets 2017: $2,443,0622017Assets 2018: $2,236,319Liabilities 2018: $18,267Net Assets 2018: $2,218,0522018Assets 2019: $1,923,868Liabilities 2019: $587Net Assets 2019: $1,923,2812019Assets 2020: $1,828,019Liabilities 2020: $78,646Net Assets 2020: $1,749,3732020Assets 2021: $1,844,417Liabilities 2021: $157,253Net Assets 2021: $1,687,1642021Assets 2022: $2,897,546Liabilities 2022: $165,598Net Assets 2022: $2,731,9482022Assets 2023: $2,634,917Liabilities 2023: $189,604Net Assets 2023: $2,445,3132023Assets 2024: $2,259,275Liabilities 2024: $180,010Net Assets 2024: $2,079,2652024

Highlighted filing

2024

Assets$2,259,275
Liabilities$180,010
Net Assets$2,079,265
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $0Expenses 2011: $94,769Net Income 2011: -$94,7692011Revenue 2012: $10,000Expenses 2012: $126,058Net Income 2012: -$116,0582012Revenue 2013: $1,750,000Expenses 2013: $27,371Net Income 2013: $1,722,6292013Revenue 2014: $350,000Expenses 2014: $17,959Net Income 2014: $332,0412014Revenue 2015: $350,000Expenses 2015: $16,208Net Income 2015: $333,7922015Revenue 2016: $204,943Expenses 2016: $148,437Net Income 2016: $56,5062016Revenue 2017: $2,281Expenses 2017: $96,154Net Income 2017: -$93,8732017Revenue 2018: $146,987Expenses 2018: $371,997Net Income 2018: -$225,0102018Revenue 2019: $158,719Expenses 2019: $453,490Net Income 2019: -$294,7712019Revenue 2020: $201,206Expenses 2020: $375,114Net Income 2020: -$173,9082020Revenue 2021: $331,629Expenses 2021: $393,838Net Income 2021: -$62,2092021Revenue 2022: $1,458,044Expenses 2022: $413,260Net Income 2022: $1,044,7842022Revenue 2023: $457,188Expenses 2023: $743,823Net Income 2023: -$286,6352023Revenue 2024: $407,068Expenses 2024: $773,116Net Income 2024: -$366,0482024

Highlighted filing

2024

Revenue$407,068
Expenses$773,116
Net Income-$366,048
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,259,275
Liabilities
$180,010
Net assets
$2,079,265
Revenue
$407,068
Expenses
$773,116
Net income
-$366,048
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.18$2.08$0.41$0.77$0.37
2023Detailed filing. Detailed filing data is available for this year.$2.63$0.19$2.45$0.46$0.74$0.29
2022Detailed filing. Detailed filing data is available for this year.$2.90$0.17$2.73$1.46$0.41$1.04
2021Detailed filing. Detailed filing data is available for this year.$1.84$0.16$1.69$0.33$0.39$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.83$0.08$1.75$0.20$0.38$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.16$0.45$0.29
2018Detailed filing. Detailed filing data is available for this year.$2.24$0.02$2.22$0.15$0.37$0.23
2017Detailed filing. Detailed filing data is available for this year.$2.67$0.23$2.44$0.00$0.10$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.56$0.02$2.54$0.20$0.15$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.49$0.01$2.48$0.35$0.02$0.33
2014Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$0.35$0.02$0.33
2013Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$1.75$0.03$1.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.04$0.09$0.01$0.13$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.04$0.21$0.00$0.09$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 3, 2025
Return Version
2024v5.0
Gross Receipts
$407,068
Mission and Program Overview

Mission

It is the mission of the niagara falls underground railroad heritage commission to undertake all necessary actions to facilitate the creation of the niagara falls underground railroad heritage area consistent with chapter 372 of the laws of 2008 of the state of new york which establishes the niagara falls underground heritage area within the city of niagara falls, new york; andto complete a management plan to ensure the long term preservation and maintenance of such a heritage area and provide for the implementation and sustainability of undertaking recommendations of the completed management plan.

It is the mission of the niagara falls underground railroad heritage area commission (the organizatin) to educate and inform the community about the rich local heritage associated with the underground railroad and abolitionist movement, and to conserve and enhance the historic, cultural, economic and architectual resources of niagara falls. The organization will accomplish this by working with national, regional, state and local agencies, institutions, and organizations, and with the local niagara falls residents, as described in this plan. To complete a management plan to ensure the long term preservation and maintenance of such a heritage center, and provide for the implementation and sustainability of undertaking recommendatiosn of the completed management plan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,381,700$1,317,944▼ $63,756
Savings and Temporary Cash Investments$1,164,131$720,643▼ $443,488
Accounts Receivable-$190,000-
Inventories for Sale or Use$18,921$25,006▲ $6,085
Cash and Non-Interest-Bearing Accounts$70,165$5,682▼ $64,483
Total Assets$2,634,917$2,259,275▼ $375,642
Liabilities
Other Liabilities$189,604$177,136▼ $12,468
Accounts Payable and Accrued Expenses-$2,874-
Total Liabilities$189,604$180,010▼ $9,594
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,445,313$2,079,265▼ $366,048
Total Net Assets Fund Balance$2,445,313$2,079,265▼ $366,048
Total Liabilities and Net Assets / Fund Balance$2,634,917$2,259,275▼ $375,642

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,317,944$424,467$1,742,411
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
William BradburyChairperson
Charles WalkerVice Chairma
Mark OnesiDirector
Percy Abrams PhdDirector
Tricia MezhirDirector
Tom DesantisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$32,365
Program Service Revenue
$346,391
Investment Income
$28,312
Other Revenue
$0
All Other Contributions
$32,365
Change in Net Assets
$-366,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$436,742
Salaries, Compensation, and Employee Benefits$336,374
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$310,413--$310,413
Advertising$106,082--$106,082
Depreciation Depletion$63,756--$63,756
Occupancy$42,508--$42,508
Travel$28,874--$28,874
Payroll Taxes$25,961--$25,961
Insurance$24,500--$24,500
Fees for Services Other$21,768--$21,768
Office Expenses$16,378--$16,378
Other Expenses$10,221--$10,221
Fees for Services Accounting-$9,000-$9,000
All Other Expenses$8,621--$8,621
Fees for Services Legal-$3,457-$3,457
Total Functional Expenses$760,659$12,457$0$773,116
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note-sba Eidl$161,031
Accrued Rent$9,240
Credit Card Payable$5,994
Sales Tax Payable$871
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Electronic copy of 990 is provided to board members for its review and approval.”

Form 990, Page 6, Part VI, Line 12C

“Board reviews the policy annualy.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Niagara Falls Underground Railroad
EIN
27-2220709
Phone
7163008477
Address
825 DEPOT AVENUE, NIAGARA FALLS, NY 14305

Signing Officer

Name
Charles Walker
Title
Vice Chairman
Phone
7163008477
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Walker
Formed
2010
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
13

Preparer

Firm
Wittlin Dry & Dry Llp
Address
4455 TRANSIT RD STE 2A, WILLIAMSVILLE, NY 14221-5985
Preparer
James M Dry CPA
Phone
7166347253
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To undertake all necessary action to facilitate the creation of an underground heritage center in the city of niagara falls, new york.”

Raw XML Appendix342 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/ExplanationTxt0TO UNDERTAKE ALL NECESSARY ACTION TO FACILITATE THE CREATION OF AN UNDERGROUND HERITAGE CENTER IN THE CITY OF NIAGARA FALLS, NEW YORK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTRONIC COPY OF 990 IS PROVIDED TO BOARD MEMBERS FOR ITS REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS THE POLICY ANNUALY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES WALKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07163008477
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NIAGARA FALLS UNDERGROUND RAILROAD
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HERITAGE COMMISSION INC
ReturnHeader/Filer/BusinessNameControlTxt0NIAG
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161594374
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WITTLIN DRY & DRY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04455 TRANSIT RD STE 2A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILLIAMSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0142215985
ReturnHeader/PreparerPersonGrp/PhoneNum07166347253
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES M DRY CPA
ReturnHeader/ReturnTs02025-09-10T13:40:39-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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