Niagara Frontier Country Club Inc
Niagara Frontier Country Club Inc. shows fluctuating financial performance with recent deficits, but no reported officer compensation.
EIN: 160570165 · Youngstown, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.2M |
| Total Expenses | $1.8M |
| Program Spending | 90% |
| Net Assets | $310K |
| Transparency Score | 75/100 |
Is Niagara Frontier Country Club Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Niagara Frontier Country Club Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Niagara Frontier Country Club Inc
Niagara Frontier Country Club Inc (EIN: 160570165) is a nonprofit organization based in Youngstown, NY. The organization reported total revenue of $2.2M and total assets of $2.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Niagara Frontier Country Club Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Niagara Frontier Country Club Inc is a mid-size nonprofit that has been operating for 81 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.7M |
| Total Expenses | $1.8M |
| Surplus / Deficit | $-3,381 |
| Total Assets | $2.1M |
| Total Liabilities | $1.8M |
| Net Assets | $310K |
| Operating Margin | -0.2% |
| Debt-to-Asset Ratio | 85.3% |
| Months of Reserves | 14.4 months |
Financial Health Grade: C
In 2023, Niagara Frontier Country Club Inc reported a deficit of $3K with expenses exceeding revenue, holds 14.4 months of operating reserves (strong position), has a debt-to-asset ratio of 85.3% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Niagara Frontier Country Club Inc's revenue has grown at a compound annual growth rate (CAGR) of 2.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +8.1% | +4.9% | -8.6% |
| 2022 | -26.4% | +16.3% | +23.1% |
| 2021 | +91.6% | +12.7% | +25.3% |
| 2020 | +0.1% | -8.5% | -2.3% |
| 2019 | +7.6% | +26.4% | -5.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1945 |
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 Frontier Country Club Inc with a Mission Score of 75 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: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Niagara Frontier Country Club Inc allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% 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 $3K, with expenses exceeding revenue.
- Debt-to-asset ratio: 85.3%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that officers are either uncompensated or compensated in a manner not classified as officer compensation on the 990, which is a positive sign for resource allocation relative to the organization's size.
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 Frontier Country Club Inc's IRS 990 filings:
- Frequent annual deficits (e.g., 2023, 2022, 2020, 2019, 2018, 2017, 2016, 2015, 2014)
- Liabilities sometimes exceeding assets in earlier periods (e.g., 2020 liabilities $1,709,836 vs. assets $1,494,965)
Strengths
The following positive indicators were identified for Niagara Frontier Country Club Inc:
- Consistent IRS 990 filing history (13 filings)
- 0% reported officer compensation across all filings
- Significant revenue generation (e.g., $2,199,432 in 2021)
- Assets generally exceeding liabilities in recent years (e.g., 2023 assets $2,108,296 vs. liabilities $1,798,200)
Frequently Asked Questions about Niagara Frontier Country Club Inc
Is Niagara Frontier Country Club Inc a legitimate charity?
Niagara Frontier Country Club Inc (EIN: 160570165) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 75/100. It has 13 years of IRS 990 filings on record. Total revenue: $2.2M. 2 red flags identified. 4 strengths noted. Financial health grade: C.
How does Niagara Frontier Country Club Inc spend its money?
Niagara Frontier Country Club Inc directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Niagara Frontier Country Club Inc tax-deductible?
Niagara Frontier Country Club Inc is registered as a tax-exempt nonprofit (EIN: 160570165). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Niagara Frontier Country Club Inc located?
Niagara Frontier Country Club Inc is headquartered in Youngstown, New York and files with the IRS under EIN 160570165.
How many years of IRS 990 filings does Niagara Frontier Country Club Inc have?
Niagara Frontier Country Club Inc 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 $2.2M in total revenue.
Is Niagara Frontier Country Club Inc. financially stable?
The organization's financial stability shows some variability. While it had a significant surplus in 2021 ($2,199,432 revenue vs. $1,436,988 expenses), it incurred deficits in 2023, 2022, 2020, 2019, 2018, 2017, 2016, 2015, and 2014. Its assets have generally remained above liabilities in recent years, but the recurring deficits suggest a need for careful financial management.
What is the purpose of Niagara Frontier Country Club Inc. given its financial structure?
Based on the financial data, particularly the consistent revenue and expense patterns and the lack of officer compensation, Niagara Frontier Country Club Inc. operates as a social or recreational club, likely serving its members through facilities and services, rather than a traditional public charity with broad programmatic outreach.
How does the organization manage its leadership compensation?
The organization consistently reports 0% officer compensation on its IRS 990 filings. This suggests that its leadership may be volunteer-based or compensated through mechanisms not categorized as officer compensation, which is a strong indicator of efficient use of funds for its primary activities.
Filing History
IRS 990 filing history for Niagara Frontier Country Club Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Niagara Frontier Country Club Inc's revenue has grown by 35.6%, moving from $1.3M to $1.7M. Total assets decreased by 5.2% over the same period, from $2.2M to $2.1M. Total functional expenses rose by 33%, from $1.3M to $1.8M. In its most recent filing year (2023), Niagara Frontier Country Club Inc reported a deficit of $3K, with expenses exceeding revenue. The organization holds $1.8M in liabilities against $2.1M in assets (debt-to-asset ratio: 85.3%), resulting in net assets of $310K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.7M | $1.8M | $2.1M | $1.8M | — | View 990 |
| 2022 | $1.6M | $1.7M | $2.3M | $2.0M | — | View 990 |
| 2021 | $2.2M | $1.4M | $1.9M | $1.5M | — | View 990 |
| 2020 | $1.1M | $1.3M | $1.5M | $1.7M | — | View 990 |
| 2019 | $1.1M | $1.4M | $1.5M | $1.6M | — | View 990 |
| 2018 | $1.1M | $1.1M | $1.6M | $1.5M | — | View 990 |
| 2017 | $1.0M | $1.2M | $1.8M | $1.6M | — | View 990 |
| 2016 | $965K | $1.0M | $1.8M | $1.5M | — | View 990 |
| 2015 | $1.1M | $1.2M | $1.9M | $1.5M | — | View 990 |
| 2014 | $1.2M | $1.3M | $2.1M | $1.6M | — | View 990 |
| 2013 | $1.2M | $1.3M | $2.0M | $1.4M | — | View 990 |
| 2012 | $1.2M | $1.3M | $2.1M | $1.5M | — | View 990 |
| 2011 | $1.3M | $1.3M | $2.2M | $1.5M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.7M, expenses of $1.8M, and assets of $2.1M (revenue +8.1% year-over-year).
- 2022: Revenue of $1.6M, expenses of $1.7M, and assets of $2.3M (revenue -26.4% year-over-year).
- 2021: Revenue of $2.2M, expenses of $1.4M, and assets of $1.9M (revenue +91.6% year-over-year).
- 2020: Revenue of $1.1M, expenses of $1.3M, and assets of $1.5M (revenue +0.1% year-over-year).
- 2019: Revenue of $1.1M, expenses of $1.4M, and assets of $1.5M (revenue +7.6% year-over-year).
- 2018: Revenue of $1.1M, expenses of $1.1M, and assets of $1.6M (revenue +3.9% year-over-year).
- 2017: Revenue of $1.0M, expenses of $1.2M, and assets of $1.8M (revenue +6.2% year-over-year).
- 2016: Revenue of $965K, expenses of $1.0M, and assets of $1.8M (revenue -15.3% year-over-year).
- 2015: Revenue of $1.1M, expenses of $1.2M, and assets of $1.9M (revenue -2.0% year-over-year).
- 2014: Revenue of $1.2M, expenses of $1.3M, and assets of $2.1M (revenue -3.5% year-over-year).
- 2013: Revenue of $1.2M, expenses of $1.3M, and assets of $2.0M (revenue -1.8% year-over-year).
- 2012: Revenue of $1.2M, expenses of $1.3M, and assets of $2.1M (revenue -4.8% year-over-year).
- 2011: Revenue of $1.3M, expenses of $1.3M, and assets of $2.2M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Niagara Frontier Country Club Inc:
Data Sources and Methodology
This transparency report for Niagara Frontier Country Club Inc 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.