Niagara Falls Boys & Girls Club

Niagara Falls Boys & Girls Club shows consistent revenue growth and asset accumulation, with no officer compensation, despite a recent operating deficit.

EIN: 160743093 · Niagara Falls, NY · NTEE: O21Z · Updated: 2026-03-28

$2.3MRevenue

$2.8MAssets

85/100Mission Score (Excellent)

O21Z

About Niagara Falls Boys & Girls Club

Niagara Falls Boys & Girls Club (EIN: 160743093) is a nonprofit organization based in Niagara Falls, NY, classified under NTEE code O21Z. The organization reported total revenue of $2.3M and total assets of $2.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Niagara Falls Boys & Girls Club's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Niagara Falls Boys & Girls Club demonstrates a generally stable financial trajectory, with revenues showing consistent growth over the past decade, from $581,570 in 2014 to $1,879,320 in 2023. The organization has also significantly grown its assets, from $253,422 in 2014 to $2,784,778 in 2023, indicating strong financial management and accumulation of resources. However, the most recent filing (2023) shows expenses exceeding revenue by $276,112 ($2,155,432 in expenses vs. $1,879,320 in revenue), which warrants attention, though it follows several years of significant revenue surpluses. The organization consistently reports 0% officer compensation, which is a notable aspect of its financial transparency and resource allocation.

The organization's spending efficiency appears to be strong, particularly given the consistent growth in assets and the absence of officer compensation. While the 2023 deficit is a point to monitor, the overall trend of increasing revenue and assets suggests effective program delivery and fundraising. The low liabilities relative to assets across most years also points to a healthy balance sheet. The consistent filing of IRS Form 990s over 14 periods demonstrates a commitment to transparency.

Overall, the Niagara Falls Boys & Girls Club appears to be a financially sound organization with a strong track record of growth and responsible asset management. The recent deficit should be monitored, but it does not overshadow the long-term positive financial trends and the organization's commitment to transparency through its consistent reporting and zero officer compensation.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Niagara Falls Boys & Girls Club with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 80%
fundraising: 10%

According to IRS 990 filings, Niagara Falls Boys & Girls Club allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries or benefits are paid to its officers. This is a highly unusual and positive indicator for a nonprofit of its size, suggesting that leadership is either volunteer-based or compensated through other means not classified as officer compensation, maximizing resources for its mission.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Niagara Falls Boys & Girls Club's IRS 990 filings:

Expenses exceeded revenue in the most recent 2023 filing by $276,112, a departure from previous years' surpluses.

Strengths

The following positive indicators were identified for Niagara Falls Boys & Girls Club:

Consistent revenue growth over the past decade, from $581,570 in 2014 to $1,879,320 in 2023.
Significant growth in assets, from $253,422 in 2014 to $2,784,778 in 2023, indicating strong financial management.
Zero officer compensation reported across all 14 filings, suggesting efficient use of funds for mission-related activities.
Low liabilities relative to assets, indicating a healthy balance sheet and financial stability.
Consistent filing of IRS Form 990s over 14 periods, demonstrating strong transparency.

Frequently Asked Questions about Niagara Falls Boys & Girls Club

Why did expenses exceed revenue in 2023?

In 2023, the organization reported expenses of $2,155,432 against revenues of $1,879,320, resulting in a deficit of $276,112. This is a shift from previous years where revenues often significantly exceeded expenses, such as in 2021 ($1,710,422 revenue vs. $951,082 expenses). Further investigation into the specific expense categories for 2023 would be needed to understand the cause of this increase.

How does the organization manage without officer compensation?

The consistent reporting of 0% officer compensation across all 14 filings is highly unusual for an organization with revenues exceeding $1.8 million. This suggests that the organization's leadership may be entirely volunteer-based, or that compensation for key personnel is categorized differently (e.g., as program staff salaries) and not reported under officer compensation on the 990.

What is the trend in the organization's net assets?

The organization has shown significant growth in its net assets, increasing from $253,422 in 2014 to $2,784,778 in 2023. This indicates strong financial health and an ability to build reserves over time, despite the recent operating deficit.

Filing History

IRS 990 filing history for Niagara Falls Boys & Girls Club showing financial trends over 14 years of public records:

Over 14 years of IRS 990 filings (2010–2023), Niagara Falls Boys & Girls Club's revenue has grown by 199.2%, moving from $628K to $1.9M. Total assets increased by 773.4% over the same period, from $319K to $2.8M. Total functional expenses rose by 207.1%, from $702K to $2.2M. In its most recent filing year (2023), Niagara Falls Boys & Girls Club reported a deficit of $276K, with expenses exceeding revenue. The organization holds $52K in liabilities against $2.8M in assets (debt-to-asset ratio: 1.9%), resulting in net assets of $2.7M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$1.9M	$2.2M	$2.8M	$52K	—	—
2022	$1.8M	$1.7M	$3.0M	$33K	—	—
2021	$1.7M	$951K	$3.0M	$68K	—	View 990
2020	$1.7M	$1.0M	$2.3M	$171K	—	—
2019	$1.7M	$1.3M	$1.7M	$216K	—	View 990
2018	$1.7M	$1.0M	$1.1M	$87K	—	View 990
2017	$971K	$908K	$581K	$149K	—	—
2016	$828K	$797K	$467K	$98K	—	View 990
2015	$838K	$732K	$359K	$17K	—	View 990
2014	$582K	$610K	$253K	$17K	—	View 990
2013	$615K	$597K	$298K	$34K	—	View 990
2012	$616K	$608K	$282K	$34K	—	View 990
2011	$585K	$610K	$260K	$24K	—	View 990
2010	$628K	$702K	$319K	$42K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $1.9M, expenses of $2.2M, and assets of $2.8M (revenue +3.9% year-over-year).
2022: Revenue of $1.8M, expenses of $1.7M, and assets of $3.0M (revenue +5.7% year-over-year).
2021: Revenue of $1.7M, expenses of $951K, and assets of $3.0M (revenue -0.5% year-over-year).
2020: Revenue of $1.7M, expenses of $1.0M, and assets of $2.3M (revenue +0.2% year-over-year).
2019: Revenue of $1.7M, expenses of $1.3M, and assets of $1.7M (revenue +3.5% year-over-year).
2018: Revenue of $1.7M, expenses of $1.0M, and assets of $1.1M (revenue +70.7% year-over-year).
2017: Revenue of $971K, expenses of $908K, and assets of $581K (revenue +17.2% year-over-year).
2016: Revenue of $828K, expenses of $797K, and assets of $467K (revenue -1.1% year-over-year).
2015: Revenue of $838K, expenses of $732K, and assets of $359K (revenue +44.0% year-over-year).
2014: Revenue of $582K, expenses of $610K, and assets of $253K (revenue -5.5% year-over-year).
2013: Revenue of $615K, expenses of $597K, and assets of $298K (revenue +-0.0% year-over-year).
2012: Revenue of $616K, expenses of $608K, and assets of $282K (revenue +5.1% year-over-year).
2011: Revenue of $585K, expenses of $610K, and assets of $260K (revenue -6.8% year-over-year).
2010: Revenue of $628K, expenses of $702K, and assets of $319K.

Data Sources and Methodology

This transparency report for Niagara Falls Boys & Girls Club is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.