Civic Intelligence

Niagara Frontier Junior Varsity Hockey Corp

990EZ • Fiscal year 2023 • EIN 82-0771755

Apr 01, 2022 to Mar 31, 2023 • Filed on Sep 21, 2023

Organization ProfileWWW.NFJV.ORG
59 Snowberry LnEast Amherst, NY 14051-2141

(716) 852-5400

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

35th percentile

-0.8%

Higher net margin than 35% of similar nonprofits.

2023 filings • NTEE N60 • <$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.

2023 filings • NTEE N60 • <$500k nonprofits • Source year 2023

Asset Growth

38th percentile

-5.3%

Faster asset growth than 38% of similar nonprofits.

2023 filings • NTEE N60 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

41st percentile

1.7%

Faster revenue growth than 41% of similar nonprofits.

2023 filings • NTEE N60 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$13,595

Down $764 (-5.3%) from 2022

Net Assets

Down

$13,595

Down $764 (-5.3%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin35th percentile

Revenue

Up

$100,500

Up $1,650 (+1.7%) from 2022

Expenses

Up

$101,264

Up $9,992 (+11%) from 2022

Net Income

Down

-$764

Down $8,342 (-110%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

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

$30K$20K$10K$0Assets 2018: $12,652Liabilities 2018: $02018Assets 2019: $9,546Net Assets 2019: $9,5462019Assets 2020: $12,732Net Assets 2020: $12,7322020Assets 2021: $6,781Net Assets 2021: $6,7812021Assets 2022: $14,359Net Assets 2022: $14,3592022Assets 2023: $13,595Net Assets 2023: $13,5952023Assets 2024: $18,752Net Assets 2024: $18,7522024Assets 2025: $22,735Net Assets 2025: $22,7352025

Highlighted filing

2023

Assets$13,595
Liabilities-
Net Assets$13,595
Open 2023 Filing

Operations Trend

Revenue Growth41st percentile

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

$150K$100K$50K$0-$50KRevenue 2018: $41,620Expenses 2018: $48,880Net Income 2018: -$7,2602018Revenue 2019: $50,585Expenses 2019: $53,691Net Income 2019: -$3,1062019Revenue 2020: $68,345Expenses 2020: $65,159Net Income 2020: $3,1862020Revenue 2021: $35,750Expenses 2021: $41,701Net Income 2021: -$5,9512021Revenue 2022: $98,850Expenses 2022: $91,272Net Income 2022: $7,5782022Revenue 2023: $100,500Expenses 2023: $101,264Net Income 2023: -$7642023Revenue 2024: $102,100Expenses 2024: $96,943Net Income 2024: $5,1572024Revenue 2025: $93,300Expenses 2025: $89,317Net Income 2025: $3,9832025

Highlighted filing

2023

Revenue$100,500
Expenses$101,264
Net Income-$764
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Sep 21, 2023
Return Version
2022v5.0
Gross Receipts
$100,500
Mission and Program Overview

Mission

Niagara frontier junior varsity hockey corp. Provides an organized amateur sports league at the high school junior varsity level in the western new york area. The corporation receives contributions from high school teams and pays any respective fee for games at recreation centers, referee fees, trainer fees, and any other adminstrative expenses.

Program Services

DescriptionGrantsExpenses
PROGRAM SERVICES--
HOCKEY LEAGUE EXPENSES--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSEPH A SPANOPresident-$0--
ALLEN DEMBSKIVice Preside-$0--
NATHANIEL STREICHERTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Niagara Frontier Junior Varsity
EIN
82-0771755
Address
59 SNOWBERRY LN, EAST AMHERST, NY 14051-2141

Signing Officer

Name
Joseph a Spano
Title
President
Signed
2023-09-21
Discuss with paid preparer
Yes

Preparer

Firm
James P Moscato CPA
Address
360 DELAWARE AVE STE 102, BUFFALO, NY 14202-1600
Preparer
Dylan J Moscato CPA
Phone
7168525400
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Jv & modified hockey season information technology 1,192 ice rental 60,804 referee fee 28,895 trainer fees 8,400 awards 1,896 office 35 nys filing fee 25 total 101,247”

Form 990-ez, Part III

“Niagara frontier junior varsity hockey corp. Provides an organized amateur sports league at the high school junior varsity level in the western new york area. The corporation receives contributions from high school teams and pays any respective fee for games at recreation centers, referee fees, trainer fees, and any other adminstrative expenses.”

Form 990-ez, Part III, Line 31

“HOCKEY LEAGUE EXPENSES”

Raw XML Appendix100 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/BusinessName/BusinessNameLine1Txt0NIAGARA FRONTIER JUNIOR VARSITY
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0HOCKEY CORP
IRS990EZ/BooksInCareOfDetail/PhoneNum07168525400
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04921 KRAUS RD
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt04921 KRAUS RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CLARENCE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014031
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014359
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt013595
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-764
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt014359
IRS990EZ/Form990TotalAssetsGrp/EOYAmt013595
IRS990EZ/GrossReceiptsAmt0100500
IRS990EZ/GrossReceiptsForPublicUseAmt0100500
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt014359
IRS990EZ/NetAssetsOrFundBalancesEOYAmt013595
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt014359
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt013595
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSEPH A SPANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ALLEN DEMBSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NATHANIEL STREICHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0101247
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0NIAGARA FRONTIER JUNIOR VARSITY HOCKEY CORP. PROVIDES AN ORGANIZED AMATEUR SPORTS LEAGUE AT THE HIGH SCHOOL JUNIOR VARSITY LEVEL IN THE WESTERN NEW YORK AREA. THE CORPORATION RECEIVES CONTRIBUTIONS FROM HIGH SCHOOL TEAMS AND PAYS ANY RESPECTIVE FEE FOR GAMES AT RECREATION CENTERS, REFEREE FEES, TRAINER FEES, AND ANY OTHER ADMINSTRATIVE EXPENSES.
IRS990EZ/PrintingPublicationsPostageAmt017
IRS990EZ/ProgramServiceRevenueAmt0100500
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROGRAM SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1HOCKEY LEAGUE EXPENSES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0101264
IRS990EZ/TotalRevenueAmt0100500
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.NFJV.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JV & MODIFIED HOCKEY SEASON INFORMATION TECHNOLOGY 1,192 ICE RENTAL 60,804 REFEREE FEE 28,895 TRAINER FEES 8,400 AWARDS 1,896 OFFICE 35 NYS FILING FEE 25 TOTAL 101,247
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NIAGARA FRONTIER JUNIOR VARSITY HOCKEY CORP. PROVIDES AN ORGANIZED AMATEUR SPORTS LEAGUE AT THE HIGH SCHOOL JUNIOR VARSITY LEVEL IN THE WESTERN NEW YORK AREA. THE CORPORATION RECEIVES CONTRIBUTIONS FROM HIGH SCHOOL TEAMS AND PAYS ANY RESPECTIVE FEE FOR GAMES AT RECREATION CENTERS, REFEREE FEES, TRAINER FEES, AND ANY OTHER ADMINSTRATIVE EXPENSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HOCKEY LEAGUE EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH A SPANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NIAGARA FRONTIER JUNIOR VARSITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HOCKEY CORP
ReturnHeader/Filer/BusinessNameControlTxt0NIAG
ReturnHeader/Filer/EIN0820771755
ReturnHeader/Filer/USAddress/AddressLine1Txt059 SNOWBERRY LN
ReturnHeader/Filer/USAddress/CityNm0EAST AMHERST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0140512141
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043798981
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES P MOSCATO CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0360 DELAWARE AVE STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BUFFALO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0142021600
ReturnHeader/PreparerPersonGrp/PhoneNum07168525400
ReturnHeader/PreparerPersonGrp/PreparationDt02023-09-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DYLAN J MOSCATO CPA
ReturnHeader/ReturnTs02023-09-21T14:41:27-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOSEPH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SPANO
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$13,595
Liabilities
-
Net assets
$13,595
Revenue
$100,500
Expenses
$101,264
Net income
-$764
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.23$0.23$0.93$0.89$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.19$0.19$1.02$0.97$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.14$0.14$1.01$1.01$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.99$0.91$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.36$0.42$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.13$0.13$0.68$0.65$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.10$0.10$0.51$0.54$0.03
2018Summary only. Only limited summary data is available for this year.$0.13$0.00$0.42$0.49$0.07