Civic Intelligence

Niagara Charter School

990 • Fiscal year 2020 • EIN 54-2175986

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 01, 2021

Organization ProfileWWW.NIAGARACHARTER.ORG
2077 Lockport RoadNiagara Falls, NY 14304

(716) 295-4520

Siviq Scores

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

Liabilities / Assets

61st percentile

0.26x

Higher debt load relative to assets than 61% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

59th percentile

0.20x

Higher debt load relative to revenue than 59% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Net Margin

55th percentile

6.5%

Higher net margin than 55% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

76th percentile

$131,157

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Asset Growth

69th percentile

22%

Faster asset growth than 69% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

44th percentile

-3.2%

Faster revenue growth than 44% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$3,638,255

Up $667,778 (+22%) from 2019

Net Assets

Up

$2,680,712

Up $314,811 (+13%) from 2019

Liabilities

Up

$957,543

Up $352,967 (+58%) from 2019

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin55th percentile

Revenue

Down

$4,818,042

Down $157,440 (-3.2%) from 2019

Expenses

Down

$4,503,231

Down $299,467 (-6.2%) from 2019

Net Income

Up

$314,811

Up $142,027 (+82%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,378,776Liabilities 2011: $733,036Net Assets 2011: $645,7402011Assets 2012: $1,587,040Liabilities 2012: $437,978Net Assets 2012: $1,149,0622012Assets 2013: $1,917,699Liabilities 2013: $481,634Net Assets 2013: $1,436,0652013Assets 2014: $2,239,014Liabilities 2014: $516,080Net Assets 2014: $1,722,9342014Assets 2015: $2,403,668Liabilities 2015: $553,950Net Assets 2015: $1,849,7182015Assets 2016: $2,497,790Liabilities 2016: $556,641Net Assets 2016: $1,941,1492016Assets 2017: $2,513,872Liabilities 2017: $440,321Net Assets 2017: $2,073,5512017Assets 2018: $2,635,018Liabilities 2018: $441,901Net Assets 2018: $2,193,1172018Assets 2019: $2,970,477Liabilities 2019: $604,576Net Assets 2019: $2,365,9012019Assets 2020: $3,638,255Liabilities 2020: $957,543Net Assets 2020: $2,680,7122020Assets 2021: $3,126,889Liabilities 2021: $477,112Net Assets 2021: $2,649,7772021Assets 2022: $3,077,748Liabilities 2022: $416,294Net Assets 2022: $2,661,4542022Assets 2023: $4,976,763Liabilities 2023: $2,252,945Net Assets 2023: $2,723,8182023Assets 2025: $6,983,851Liabilities 2025: $4,034,060Net Assets 2025: $2,949,7912025

Highlighted filing

2020

Assets$3,638,255
Liabilities$957,543
Net Assets$2,680,712
Open 2020 Filing

Operations Trend

Revenue Growth44th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,469,537Expenses 2011: $3,846,213Net Income 2011: $623,3242011Expenses 2012: $3,910,3072012Revenue 2013: $4,259,662Expenses 2013: $3,972,659Net Income 2013: $287,0032013Revenue 2014: $4,263,478Expenses 2014: $3,976,609Net Income 2014: $286,8692014Revenue 2015: $4,310,447Expenses 2015: $4,183,663Net Income 2015: $126,7842015Revenue 2016: $4,547,984Expenses 2016: $4,456,553Net Income 2016: $91,4312016Revenue 2017: $4,625,721Expenses 2017: $4,493,319Net Income 2017: $132,4022017Revenue 2018: $4,660,497Expenses 2018: $4,540,931Net Income 2018: $119,5662018Revenue 2019: $4,975,482Expenses 2019: $4,802,698Net Income 2019: $172,7842019Revenue 2020: $4,818,042Expenses 2020: $4,503,231Net Income 2020: $314,8112020Revenue 2021: $5,499,270Expenses 2021: $5,530,205Net Income 2021: -$30,9352021Revenue 2022: $5,519,590Expenses 2022: $5,507,913Net Income 2022: $11,6772022Revenue 2023: $5,432,493Expenses 2023: $5,370,129Net Income 2023: $62,3642023Revenue 2025: $5,689,264Expenses 2025: $5,794,812Net Income 2025: -$105,5482025

Highlighted filing

2020

Revenue$4,818,042
Expenses$4,503,231
Net Income$314,811
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 1, 2021
Return Version
2019v5.2
Gross Receipts
$4,818,042
Mission and Program Overview

Mission

To operate as a charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,149,096$2,561,216▲ $412,120
Land, Buildings, and Equipment, Net$497,651$478,180▼ $19,471
Cash and Non-Interest-Bearing Accounts$771$401,913▲ $401,142
Accounts Receivable$267,883$136,881▼ $131,002
Prepaid Expenses and Deferred Charges$55,076$60,065▲ $4,989
Total Assets$2,970,477$3,638,255▲ $667,778
Liabilities
Unsecured Notes Loans Payable-$530,085-
Accounts Payable and Accrued Expenses$604,576$427,458▼ $177,118
Total Liabilities$604,576$957,543▲ $352,967
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,365,901$2,680,712▲ $314,811
Total Net Assets Fund Balance$2,365,901$2,680,712▲ $314,811
Total Liabilities and Net Assets / Fund Balance$2,970,477$3,638,255▲ $667,778

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$317,619$248,427$566,046
Equipment$160,561$98,415$258,976
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Darci NovakChief Academic OfficerFT$114,019$17,138$131,157
Timothy HylandBusiness ManagerFT$30,000-$30,000

Board Members and Trustees

NameTitle
James C Muffoletto CPAChair
Amy DimaggioVice Chair
Judith DicamilloDirector
Lauren Howe NallsDirector
Mary J ScheelerSecretary
Ricky ScottTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Wheatfield DevelopmentRent500 SENECA STREET SUITE 508, Buffalo, NY 14204$581,828
Niagara Falls Coach Lines INCTransportation120 13TH ST, Niagara Falls, NY 14303$253,901
Ngt Corporation Coverall Svc CorpCleaning Services8965 GUILFORD ROAD SUITE 100, Columbia, MD 21046$135,594
Revenue and Support

Revenue Composition

Contributions and Grants
$191,083
Program Service Revenue
$4,588,470
Investment Income
$10,686
Other Revenue
$27,803
All Other Contributions
$7,757
Change in Net Assets
$314,811

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,818,042
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,818,042
Total Revenue per Form 990
$4,818,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,695,817
Other Expenses$1,807,414
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,761,755$66,481-$1,828,236
Occupancy$600,412$22,657-$623,069
Other Employee Benefits$384,552$14,511-$399,063
Payroll Taxes$175,711$6,631-$182,342
All Other Expenses$177,191$2,790-$179,981
Current Officers, Directors, Trustees, and Key Employees$138,782$5,237-$144,019
Pension Plan Contributions$136,988$5,169-$142,157
Fees for Services Other$98,311$3,709-$102,020
Other Expenses$68,516$2,585-$71,101
Depreciation Depletion$61,990$2,339-$64,329
Insurance$44,043$1,662-$45,705
Information Technology$43,279$1,633-$44,912
Fees for Services Accounting$36,311$1,370-$37,681
Fees for Services Legal$27,746$1,047-$28,793
Advertising$18,999$716-$19,715
Office Expenses$14,863$561-$15,424
Conferences and Meetings$9,796$370-$10,166
Interest$53$2-$55
Total Functional Expenses$4,352,407$150,824$0$4,503,231

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,503,231
Total Expenses per Audited Statements$4,503,231
Total Expenses per Form 990$4,503,231
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“Form 990 is reviewed and approved by the finance/audit committee and the business manager.”

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

“Board members are required to complete a statement annually disclosing any conflicts of interest.”

Form 990, Part VI, Section B, Line 15

“Compensation of chief academic officer, assistant academic officer, and business manager are reviewed by the board of directors.”

Form 990, Part VI, Section C, Line 19

“Other organization documents publicly available upon request.”

Filing and Contact Details

Filer

Filer Name
Niagara Charter School
EIN
54-2175986
Phone
7162954520
Address
2077 LOCKPORT ROAD, NIAGARA FALLS, NY 14304

Signing Officer

Name
James C Muffoletto
Title
Chair
Phone
7162954520
Signed
2021-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James C Muffoletto
Formed
2005
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
52
Volunteers
0

Preparer

Firm
Efpr Group Cpas Pllc
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
David a Urban CPA
Phone
7166340700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“Due to covid-19 pandemic, niagara charter school, just as all other public schools in nys, was required to close its building to students in the spring of 2020 and deliver all instruction to students remotely.”

FORM 990, PART XII, LINE 2C:

“No changes have taken place during the fiscal year ended june 30, 2020.”

Financial Statement Notes

PART X, LINE 2:

“The school is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the code); therefore, no provision for income taxes is reflected in the financial statements. The school has been classified as a publicly supported organization that is not a private foundation under section 509(a) of the code. The school presently discloses or recognizes income tax positions based on management's estimate of whether it is reasonably possible or probable that a liability has been incurred for unrecognized income taxes. Management has concluded that the school has taken no uncertain tax positions that require adjustment in its financial statements. U.s. Forms 990 filed by the school are subject to examination by taxing authorities.”

Raw XML AppendixShowing 400 of 480 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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IRS990/InterestGrp/ProgramServicesAmt053
IRS990/InterestGrp/TotalAmt055
IRS990/InvestmentIncomeGrp/ExclusionAmt010686
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010686
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0346842
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0497651
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0478180
IRS990/LandBldgEquipCostOrOtherBssAmt0825022
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO OPERATE AS A CHARTER SCHOOL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02365901
IRS990/NetAssetsOrFundBalancesEOYAmt02680712
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02365901
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02680712
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt022657
IRS990/OccupancyGrp/ProgramServicesAmt0600412
IRS990/OccupancyGrp/TotalAmt0623069
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0561
IRS990/OfficeExpensesGrp/ProgramServicesAmt014863
IRS990/OfficeExpensesGrp/TotalAmt015424
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014511
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0384552
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0399063
IRS990/OtherExpensesGrp/Desc0STUDENT TRANSPORTATION
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07764
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13590
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22585
IRS990/OtherExpensesGrp/ProgramServicesAmt0252231
IRS990/OtherExpensesGrp/ProgramServicesAmt1205749
IRS990/OtherExpensesGrp/ProgramServicesAmt295129
IRS990/OtherExpensesGrp/ProgramServicesAmt368516
IRS990/OtherExpensesGrp/TotalAmt0252231
IRS990/OtherExpensesGrp/TotalAmt1213513
IRS990/OtherExpensesGrp/TotalAmt298719
IRS990/OtherExpensesGrp/TotalAmt371101
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENT FOR FOOD
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt016451
IRS990/OtherRevenueMiscGrp/ExclusionAmt111352
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016451
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt111352
IRS990/OtherRevenueTotalAmt027803
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt066481
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01761755
IRS990/OtherSalariesAndWagesGrp/TotalAmt01828236
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06631
IRS990/PayrollTaxesGrp/ProgramServicesAmt0175711
IRS990/PayrollTaxesGrp/TotalAmt0182342
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05169
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0136988
IRS990/PensionPlanContributionsGrp/TotalAmt0142157
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt055076
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt060065
IRS990/PrincipalOfficerNm0JAMES C MUFFOLETTO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0RES. STUDENT ENROLLMEN
IRS990/ProgramServiceRevenueGrp/Desc1STUDENTS W/ DISABILITI
IRS990/ProgramServiceRevenueGrp/Desc2OTHER SCHOOL DIST. REV
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04251110
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1287669
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt249691
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04251110
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1287669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt249691
IRS990/ProgSrvcAccomActy2Grp/Desc0SPECIAL EDUCATION IS PROVIDED TO DISABLED STUDENTS TO ALLOW THEM TO GROW IN KNOWLEDGE AND TO PROVIDE THEM WITH THE EXTRA SKILLS NEEDED TO SUCCEED IN SCHOOL AND THE COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0264622
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0287669
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0313052
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010564
IRS990/PYOtherExpensesAmt01900908
IRS990/PYOtherRevenueAmt031695
IRS990/PYProgramServiceRevenueAmt04620171
IRS990/PYRevenuesLessExpensesAmt0172784
IRS990/PYSalariesCompEmpBnftPaidAmt02901790
IRS990/PYTotalExpensesAmt04802698
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04975482
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0314811
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04300801
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02149096
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02561216
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0160561
IRS990ScheduleD/EquipmentGrp/DepreciationAmt098415
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0258976
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04503231
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0317619
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0248427
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0566046
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04818042
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE); THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE SCHOOL HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE SCHOOL PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE SCHOOL HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE SCHOOL ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0478180
IRS990ScheduleD/TotalExpensesPerForm990Amt04503231
IRS990ScheduleD/TotalRevenuePerForm990Amt04818042
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04818042
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04503231
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY PER GOVERNING CHARTER STATES: "THE CHARTER SCHOOL SHALL HAVE IN PLACE AND IMPLEMENT POLICIES FOR ADMISSIONS, ENROLLMENT AND ATTENDANCE THAT ARE CONSISTENT WITH APPLICABLE LAW, REGULATIONS AND THE POLICIES, IF ANY, SET FORTH IN THE RENEWAL APPLICATION. ANY CHILD WHO IS QUALIFIED UNDER THE LAWS OF NEW YORK FOR ADMISSION TO A PUBLIC SCHOOL IS QUALIFIED FOR ADMISSION TO THE CHARTER SCHOOL. ADMISSION OF STUDENTS TO THE SCHOOL SHALL NOT BE LIMITED ON THE BASIS OF INTELLECTUAL ABILITY, MEASURES OF ACHIEVEMENT OR APTITUDE, ATHLETIC ABILITY, DISABILITY, RACE, CREED, GENDER, NATIONAL ORIGIN, RELIGION, OR ANCESTRY." POLICY WAS APPROVED JANUARY 2010.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SEE LIST OF GRANTS ON SCHEDULE B.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DUE TO COVID-19 PANDEMIC, NIAGARA CHARTER SCHOOL, JUST AS ALL OTHER PUBLIC SCHOOLS IN NYS, WAS REQUIRED TO CLOSE ITS BUILDING TO STUDENTS IN THE SPRING OF 2020 AND DELIVER ALL INSTRUCTION TO STUDENTS REMOTELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE/AUDIT COMMITTEE AND THE BUSINESS MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE REQUIRED TO COMPLETE A STATEMENT ANNUALLY DISCLOSING ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF CHIEF ACADEMIC OFFICER, ASSISTANT ACADEMIC OFFICER, AND BUSINESS MANAGER ARE REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED JUNE 30, 2020.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,638,255
Liabilities
$957,543
Net assets
$2,680,712
Revenue
$4,818,042
Expenses
$4,503,231
Net income
$314,811
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.98$4.03$2.95$5.69$5.79$0.11
2023Summary only. Only limited summary data is available for this year.$4.98$2.25$2.72$5.43$5.37$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.42$2.66$5.52$5.51$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.13$0.48$2.65$5.50$5.53$0.03
2020Detailed filing. Detailed filing data is available for this year.$3.64$0.96$2.68$4.82$4.50$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.97$0.60$2.37$4.98$4.80$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.44$2.19$4.66$4.54$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.44$2.07$4.63$4.49$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.50$0.56$1.94$4.55$4.46$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.40$0.55$1.85$4.31$4.18$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.24$0.52$1.72$4.26$3.98$0.29
2013Summary only. Only limited summary data is available for this year.$1.92$0.48$1.44$4.26$3.97$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.44$1.15$3.91
2011Summary only. Only limited summary data is available for this year.$1.38$0.73$0.65$4.47$3.85$0.62