Niagara Falls Country Club
Niagara Falls Country Club shows significant asset growth but recent operating losses and increasing liabilities.
EIN: 160569900 · Lewiston, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $5.8M |
| Total Expenses | $4.9M |
| Program Spending | 80% |
| CEO/Top Officer Pay | $4 |
| Net Assets | $2.4M |
| Transparency Score | 60/100 |
Is Niagara Falls Country Club Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Niagara Falls Country Club directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Niagara Falls Country Club
Niagara Falls Country Club (EIN: 160569900) is a nonprofit organization based in Lewiston, NY. The organization reported total revenue of $5.8M and total assets of $10.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Niagara Falls Country Club's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Niagara Falls Country Club is a mid-size nonprofit that has been operating for 84 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 3.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $4.4M |
| Total Expenses | $4.9M |
| Surplus / Deficit | $-447,160 |
| Total Assets | $10.6M |
| Total Liabilities | $8.1M |
| Net Assets | $2.4M |
| Operating Margin | -10.1% |
| Debt-to-Asset Ratio | 77.1% |
| Months of Reserves | 26.0 months |
Financial Health Grade: C
In 2023, Niagara Falls Country Club reported a deficit of $447K with expenses exceeding revenue, holds 26.0 months of operating reserves (strong position), has a debt-to-asset ratio of 77.1% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Niagara Falls Country Club's revenue has grown at a compound annual growth rate (CAGR) of 3.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -15.8% | +12.8% | +39.4% |
| 2022 | +22.8% | +20.9% | +13.3% |
| 2021 | +6.5% | -10.9% | +23.4% |
| 2020 | -6.0% | -6.3% | -10.9% |
| 2019 | +15.2% | +0.9% | -2.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1942 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Niagara Falls Country Club with a Mission Score of 60 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Niagara Falls Country Club allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $447K, with expenses exceeding revenue.
- Debt-to-asset ratio: 77.1%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, which is unusual for an entity of its size with over $4 million in annual revenue and $10 million in assets. This could indicate volunteer leadership or compensation structured in a way not reported as officer compensation on the 990.
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 Country Club's IRS 990 filings:
- Consistent operating losses in multiple years (e.g., 2023, 2019, 2018, 2017, 2015, 2014) indicate potential financial instability.
- Significant and growing liabilities ($8,145,440 in 2023) relative to assets, suggesting high debt or deferred obligations.
- Reporting 0% officer compensation for an organization of this size and complexity is unusual and warrants further inquiry into how leadership is compensated or structured.
Strengths
The following positive indicators were identified for Niagara Falls Country Club:
- Strong asset growth over the past decade, from $2.8 million in 2014 to over $10.5 million in 2023.
- Consistent filing of IRS Form 990s, demonstrating transparency in financial reporting.
- Revenue has generally trended upwards over the past decade, indicating a growing or stable member base.
Frequently Asked Questions about Niagara Falls Country Club
Is Niagara Falls Country Club a legitimate charity?
Niagara Falls Country Club (EIN: 160569900) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 60/100. It has 13 years of IRS 990 filings on record. Total revenue: $5.8M. 3 red flags identified. 3 strengths noted. Financial health grade: C.
How does Niagara Falls Country Club spend its money?
Niagara Falls Country Club directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Niagara Falls Country Club tax-deductible?
Niagara Falls Country Club is registered as a tax-exempt nonprofit (EIN: 160569900). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Niagara Falls Country Club CEO make?
Niagara Falls Country Club's highest-compensated officer earns $4 annually. The organization reported $5.8M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Niagara Falls Country Club's spending goes to programs?
Niagara Falls Country Club directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Niagara Falls Country Club located?
Niagara Falls Country Club is headquartered in Lewiston, New York and files with the IRS under EIN 160569900.
How many years of IRS 990 filings does Niagara Falls Country Club have?
Niagara Falls Country Club has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $5.8M in total revenue.
What is the nature of the significant increase in assets and liabilities, particularly the jump in assets from $7,578,054 in 2022 to $10,564,845 in 2023?
The filings indicate a substantial increase in both assets and liabilities. This could be due to significant capital improvements, property acquisitions, or revaluation of existing assets, potentially financed through debt. Further detail would require examining the balance sheet specifics.
Why does the organization consistently report zero officer compensation despite its size and revenue?
The consistent reporting of zero officer compensation suggests that the club's leadership may be entirely volunteer-based, or that compensation for key management is structured in a way that is not categorized as 'officer compensation' on the Form 990, such as through a management company or as employee salaries not tied to officer roles.
What caused the operating loss in the 2023 fiscal period, where expenses ($4,872,503) exceeded revenue ($4,425,343)?
The 2023 filing shows expenses surpassing revenue by over $400,000. This could be due to increased operational costs, one-time expenditures, or a temporary dip in membership or event revenue. A detailed expense breakdown would be needed to pinpoint the exact causes.
Filing History
IRS 990 filing history for Niagara Falls Country Club showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Niagara Falls Country Club's revenue has grown by 43.6%, moving from $3.1M to $4.4M. Total assets increased by 179.2% over the same period, from $3.8M to $10.6M. Total functional expenses rose by 53.2%, from $3.2M to $4.9M. In its most recent filing year (2023), Niagara Falls Country Club reported a deficit of $447K, with expenses exceeding revenue. The organization holds $8.1M in liabilities against $10.6M in assets (debt-to-asset ratio: 77.1%), resulting in net assets of $2.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $4.4M | $4.9M | $10.6M | $8.1M | — | View 990 |
| 2022 | $5.3M | $4.3M | $7.6M | $4.7M | — | View 990 |
| 2021 | $4.3M | $3.6M | $6.7M | $4.8M | — | — |
| 2020 | $4.0M | $4.0M | $5.4M | $4.2M | — | — |
| 2019 | $4.3M | $4.3M | $6.1M | $4.9M | — | View 990 |
| 2018 | $3.7M | $4.2M | $6.3M | $5.0M | — | View 990 |
| 2017 | $3.3M | $3.4M | $6.4M | $4.6M | — | View 990 |
| 2016 | $3.2M | $3.0M | $3.5M | $1.6M | — | View 990 |
| 2015 | $3.0M | $3.0M | $3.1M | $1.4M | — | View 990 |
| 2014 | $1.1M | $1.2M | $2.9M | $1.1M | — | View 990 |
| 2013 | $2.9M | $3.2M | $3.3M | $1.4M | — | View 990 |
| 2012 | $2.8M | $3.0M | $3.4M | $1.3M | — | View 990 |
| 2011 | $3.1M | $3.2M | $3.8M | $1.4M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4.4M, expenses of $4.9M, and assets of $10.6M (revenue -15.8% year-over-year).
- 2022: Revenue of $5.3M, expenses of $4.3M, and assets of $7.6M (revenue +22.8% year-over-year).
- 2021: Revenue of $4.3M, expenses of $3.6M, and assets of $6.7M (revenue +6.5% year-over-year).
- 2020: Revenue of $4.0M, expenses of $4.0M, and assets of $5.4M (revenue -6.0% year-over-year).
- 2019: Revenue of $4.3M, expenses of $4.3M, and assets of $6.1M (revenue +15.2% year-over-year).
- 2018: Revenue of $3.7M, expenses of $4.2M, and assets of $6.3M (revenue +12.5% year-over-year).
- 2017: Revenue of $3.3M, expenses of $3.4M, and assets of $6.4M (revenue +3.4% year-over-year).
- 2016: Revenue of $3.2M, expenses of $3.0M, and assets of $3.5M (revenue +5.5% year-over-year).
- 2015: Revenue of $3.0M, expenses of $3.0M, and assets of $3.1M (revenue +175.6% year-over-year).
- 2014: Revenue of $1.1M, expenses of $1.2M, and assets of $2.9M (revenue -61.8% year-over-year).
- 2013: Revenue of $2.9M, expenses of $3.2M, and assets of $3.3M (revenue +2.8% year-over-year).
- 2012: Revenue of $2.8M, expenses of $3.0M, and assets of $3.4M (revenue -9.3% year-over-year).
- 2011: Revenue of $3.1M, expenses of $3.2M, and assets of $3.8M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Niagara Falls Country Club:
Data Sources and Methodology
This transparency report for Niagara Falls Country 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.