Civic Intelligence

Niagara Falls Law Enforcement Foundation Inc

EIN 61-1629238 • 501(c)4 • Niagara Falls, NY

Profile

Charity education and recog of valor

1925 Main StreetNiagara Falls, NY 14305
Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2023

Net Margin

11th percentile

-64%

Higher net margin than 11% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2023

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2023

Asset Growth

25th percentile

-24%

Faster asset growth than 25% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

96th percentile

172%

Faster revenue growth than 96% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$5,776

Down $1,825 (-24%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$5,776

Down $1,825 (-24%) from 2022

Operations
Liabilities / Revenue61st percentileNet Margin11th percentile

Revenue

Up

$2,857

Up $1,807 (+172%) from 2022

Expenses

Up

$4,682

Up $2,082 (+80%) from 2022

Net Income

Down

-$1,825

Down $275 (-18%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$30K$20K$10K$0Assets 2016: $24,803Liabilities 2016: $0Net Assets 2016: $24,8032016Assets 2017: $23,039Liabilities 2017: $0Net Assets 2017: $23,0392017Assets 2018: $12,918Liabilities 2018: $0Net Assets 2018: $12,9182018Assets 2019: $8,039Liabilities 2019: $0Net Assets 2019: $8,0392019Assets 2020: $15,113Liabilities 2020: $0Net Assets 2020: $15,1132020Assets 2021: $9,151Liabilities 2021: $0Net Assets 2021: $9,1512021Assets 2022: $7,601Liabilities 2022: $0Net Assets 2022: $7,6012022Assets 2023: $5,776Liabilities 2023: $0Net Assets 2023: $5,7762023

Highlighted filing

2023

Assets$5,776
Liabilities$0
Net Assets$5,776
Open 2023 Filing

Operations Trend

Revenue Growth96th percentile

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

$60K$40K$20K$0-$20KRevenue 2016: $30,373Expenses 2016: $25,892Net Income 2016: $4,4812016Revenue 2017: $26,403Expenses 2017: $28,167Net Income 2017: -$1,7642017Revenue 2018: $34,101Expenses 2018: $44,222Net Income 2018: -$10,1212018Revenue 2019: $24,757Expenses 2019: $29,636Net Income 2019: -$4,8792019Revenue 2020: $14,267Expenses 2020: $7,193Net Income 2020: $7,0742020Revenue 2021: $250Expenses 2021: $6,098Net Income 2021: -$5,8482021Revenue 2022: $1,050Expenses 2022: $2,600Net Income 2022: -$1,5502022Revenue 2023: $2,857Expenses 2023: $4,682Net Income 2023: -$1,8252023

Highlighted filing

2023

Revenue$2,857
Expenses$4,682
Net Income-$1,825
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,776
Liabilities
$0
Net assets
$5,776
Revenue
$2,857
Expenses
$4,682
Net income
-$1,825
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$5.78$0.00$5.78$2.86$4.68$1.83
2022Detailed filing. Detailed filing data is available for this year.$7.60$0.00$7.60$1.05$2.60$1.55
2021Detailed filing. Detailed filing data is available for this year.$9.15$0.00$9.15$0.25$6.10$5.85
2020Detailed filing. Detailed filing data is available for this year.$15.1$0.00$15.1$14.3$7.19$7.07
2019Detailed filing. Detailed filing data is available for this year.$8.04$0.00$8.04$24.8$29.6$4.88
2018Detailed filing. Detailed filing data is available for this year.$12.9$0.00$12.9$34.1$44.2$10.1
2017Detailed filing. Detailed filing data is available for this year.$23.0$0.00$23.0$26.4$28.2$1.76
2016Detailed filing. Detailed filing data is available for this year.$24.8$0.00$24.8$30.4$25.9$4.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 4, 2024
Return Version
2023v5.0
Gross Receipts
$2,857
Mission and Program Overview

Mission

Charity education and recog of valor

Program Services

DescriptionGrantsExpenses
TO PROVIDE CHARITY, EDUCATIONAL OPPORTUNITIES, AND TO RECOGNIZE VALOR IN THE LAW ENFORCEMENT COMMUNITY AND AMONG CITIZENS OF THE CITY OF NIAGARA FALLS.--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAUL E KUDELATreasurerPT$0--
MICHAEL LEEVice PresidentPT$0--
MICHAEL CORCORANSecretaryPT$0--
NICHOLAS LIGAMMARIPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Niagara Falls Law Enforcement Foundation Inc
EIN
61-1629238
Address
1925 MAIN STREET, NIAGARA FALLS, NY 14305

Signing Officer

Name
Paul Kudela
Title
Treasurer
Phone
7162864545
Signed
2024-05-04
Discuss with paid preparer
No

Preparer

Firm
Ernest Palmer EA
Address
PO Box 384, Lewiston, NY 14092
Preparer
Ernest Palmer EA
Phone
7167549989
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountdonations 607scholarships 500sponsorships 1,200travel 2,169bank fees 106”

Raw XML Appendix137 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0NICHOLAS LIGAMMARI
IRS990EZ/BooksInCareOfDetail/PhoneNum07162864545
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01925 MAIN STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NIAGARA FALLS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014305
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07601
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt05776
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02857
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1825
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0100
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt07601
IRS990EZ/Form990TotalAssetsGrp/EOYAmt05776
IRS990EZ/GrossReceiptsAmt02857
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt07601
IRS990EZ/NetAssetsOrFundBalancesEOYAmt05776
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt07601
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt05776
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAUL E KUDELA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHAEL LEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICHAEL CORCORAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3NICHOLAS LIGAMMARI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt04582
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CHARITY EDUCATION AND RECOG OF VALOR
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE CHARITY, EDUCATIONAL OPPORTUNITIES, AND TO RECOGNIZE VALOR IN THE LAW ENFORCEMENT COMMUNITY AND AMONG CITIZENS OF THE CITY OF NIAGARA FALLS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt04682
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt02857
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02857
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03550
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt014267
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt024757
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt045681
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt045681
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02857
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03550
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0250
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt014267
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt024757
IRS990ScheduleA/Total509Grp/TotalAmt045681
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02857
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03550
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0250
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt014267
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt024757
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt045681
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTDONATIONS 607SCHOLARSHIPS 500SPONSORSHIPS 1,200TRAVEL 2,169BANK FEES 106
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL KUDELA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07162864545
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NIAGARA FALLS LAW ENFORCEMENT FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0NIAG
ReturnHeader/Filer/EIN0611629238
ReturnHeader/Filer/USAddress/AddressLine1Txt01925 MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0NIAGARA FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014305
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0812223624
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ernest Palmer EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 384
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lewiston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014092
ReturnHeader/PreparerPersonGrp/PhoneNum07167549989
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ernest Palmer EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-04T14:04:29-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PAUL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KUDELA
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.