Niagara Power Coalition Inc

Niagara Power Coalition Inc. shows consistent revenue but volatile expenses and high liabilities.

EIN: 161544640 · Niagara Falls, NY · NTEE: P20 · Updated: 2026-03-28

$3.3MRevenue

$6.3MAssets

65/100Mission Score (Good)

P20

About Niagara Power Coalition Inc

Niagara Power Coalition Inc (EIN: 161544640) is a nonprofit organization based in Niagara Falls, NY, classified under NTEE code P20. The organization reported total revenue of $3.3M and total assets of $6.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Niagara Power Coalition Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Niagara Power Coalition Inc. demonstrates consistent revenue generation, averaging over $3 million annually, which is a significant strength. However, the organization's financial health shows volatility in expenses, with periods of substantial deficits, such as in 2014, 2015, and 2017, where expenses significantly exceeded revenue. While the most recent filing (2023) shows a healthy surplus of over $1.9 million, this follows a deficit of nearly $600,000 in 2022, indicating inconsistent financial management or project-based spending cycles. The organization's assets have grown considerably, reaching over $9.4 million in 2023, but a high proportion of these assets are offset by liabilities, suggesting a reliance on debt or specific project funding rather than accumulated reserves.

Spending efficiency is difficult to fully assess without a detailed breakdown of program, administrative, and fundraising expenses, which is not provided in the summary data. However, the significant fluctuations in total expenses relative to consistent revenue suggest that the organization may be undertaking large projects or capital expenditures in certain years. The absence of reported officer compensation across all filings indicates either a volunteer-led executive team or that compensation is reported under other categories, which could impact transparency if not clearly disclosed elsewhere. The consistent filing of IRS Form 990s demonstrates a commitment to regulatory transparency.

Overall, while the organization maintains a strong revenue base and has grown its asset base, the fluctuating expense patterns and high liabilities relative to assets warrant closer examination. The lack of reported officer compensation is a notable point for transparency, as it's unusual for an organization of this size to have no compensated officers. Further detail on the nature of expenses and liabilities would provide a clearer picture of its operational efficiency and long-term financial sustainability.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Niagara Power Coalition Inc with a Mission Score of 65 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 Power Coalition Inc 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.

Executive Compensation Analysis

No officer compensation has been reported across all available filings, which is unusual for an organization with over $3 million in annual revenue and significant assets. This could indicate a volunteer-led executive team or that compensation is categorized differently, warranting further investigation for full transparency.

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 Power Coalition Inc's IRS 990 filings:

Significant year-over-year expense volatility, leading to large deficits in multiple periods (e.g., 2014, 2015, 2017, 2022).
Very high liabilities relative to total assets (e.g., 98% in 2023), indicating potential reliance on debt or restricted funds.
Zero reported officer compensation across all filings, which is unusual for an organization with over $3 million in annual revenue.
Lack of detailed expense breakdown in provided data makes it difficult to assess program efficiency.

Strengths

The following positive indicators were identified for Niagara Power Coalition Inc:

Consistent annual revenue generation, averaging over $3 million.
Significant growth in total assets, reaching over $9.4 million in 2023.
Consistent filing of IRS Form 990s, demonstrating regulatory compliance.
Achieved a substantial surplus in the most recent filing (2023), with revenue exceeding expenses by over $1.9 million.

Frequently Asked Questions about Niagara Power Coalition Inc

Is Niagara Power Coalition Inc. financially stable?

While the organization has consistent revenue over $3 million, its financial stability is impacted by significant fluctuations in expenses, leading to large deficits in some years (e.g., $1.6 million in 2014, $1.1 million in 2015, $900,000 in 2017, $588,970 in 2022) and large surpluses in others (e.g., $1.9 million in 2023). This volatility suggests project-based funding or spending rather than consistent operational stability.

Why are liabilities so high compared to assets?

In 2023, liabilities were $9,251,457 against assets of $9,401,754, meaning liabilities represent over 98% of assets. This trend is consistent across most years, indicating a significant reliance on debt, specific project funding, or pass-through funds rather than accumulated unrestricted net assets. This structure could limit financial flexibility.

What is the reason for zero reported officer compensation?

The filings consistently show 0% officer compensation. This is atypical for an organization of this size and could mean that executive leadership is entirely volunteer-based, or that compensation is reported under other expense categories, which would reduce transparency regarding leadership costs.

How efficient is the organization's spending?

Without a detailed breakdown of program, administrative, and fundraising expenses, it's challenging to precisely determine spending efficiency. However, the significant swings in total expenses relative to revenue suggest that a large portion of spending may be tied to specific projects or capital outlays, rather than consistent operational overhead.

Filing History

IRS 990 filing history for Niagara Power Coalition Inc showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Niagara Power Coalition Inc's revenue has grown by 6.4%, moving from $3.0M to $3.2M. Total assets increased by 24.9% over the same period, from $7.5M to $9.4M. Total functional expenses fell by 47.5%, from $2.4M to $1.3M. In its most recent filing year (2023), Niagara Power Coalition Inc reported a surplus of $2.0M, with revenue exceeding expenses. The organization holds $9.3M in liabilities against $9.4M in assets (debt-to-asset ratio: 98.4%), resulting in net assets of $150K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$3.2M	$1.3M	$9.4M	$9.3M	—	View 990
2022	$3.0M	$3.6M	$7.4M	$7.3M	—	View 990
2021	$3.0M	$2.3M	$8.0M	$7.9M	—	—
2020	$3.1M	$1.5M	$7.2M	$7.0M	—	—
2019	$3.1M	$2.6M	$5.6M	$5.4M	—	View 990
2018	$3.1M	$2.1M	$5.0M	$4.9M	—	View 990
2017	$3.1M	$4.0M	$4.1M	$3.9M	—	View 990
2016	$3.1M	$2.3M	$5.0M	$4.9M	—	View 990
2015	$3.1M	$4.2M	$3.8M	$3.8M	—	View 990
2014	$3.1M	$4.7M	$4.8M	$4.8M	—	View 990
2013	$3.1M	$4.6M	$6.0M	$5.9M	—	View 990
2012	$3.1M	$3.1M	$7.5M	$7.5M	—	View 990
2011	$3.0M	$2.4M	$7.5M	$7.5M	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $3.2M, expenses of $1.3M, and assets of $9.4M (revenue +6.3% year-over-year).
2022: Revenue of $3.0M, expenses of $3.6M, and assets of $7.4M (revenue +0.0% year-over-year).
2021: Revenue of $3.0M, expenses of $2.3M, and assets of $8.0M (revenue -0.4% year-over-year).
2020: Revenue of $3.1M, expenses of $1.5M, and assets of $7.2M (revenue -0.4% year-over-year).
2019: Revenue of $3.1M, expenses of $2.6M, and assets of $5.6M (revenue +0.2% year-over-year).
2018: Revenue of $3.1M, expenses of $2.1M, and assets of $5.0M (revenue +0.0% year-over-year).
2017: Revenue of $3.1M, expenses of $4.0M, and assets of $4.1M (revenue -1.2% year-over-year).
2016: Revenue of $3.1M, expenses of $2.3M, and assets of $5.0M (revenue -0.7% year-over-year).
2015: Revenue of $3.1M, expenses of $4.2M, and assets of $3.8M (revenue +1.6% year-over-year).
2014: Revenue of $3.1M, expenses of $4.7M, and assets of $4.8M (revenue +0.1% year-over-year).
2013: Revenue of $3.1M, expenses of $4.6M, and assets of $6.0M (revenue -1.1% year-over-year).
2012: Revenue of $3.1M, expenses of $3.1M, and assets of $7.5M (revenue +2.2% year-over-year).
2011: Revenue of $3.0M, expenses of $2.4M, and assets of $7.5M.

Data Sources and Methodology

This transparency report for Niagara Power Coalition 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.