Niagara University
Niagara University maintains stable financial health with consistent revenue growth and asset accumulation.
EIN: 160755807 · Niagara Univ, NY · NTEE: B430 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $179.8M |
| Total Expenses | $152.1M |
| Program Spending | 85% |
| Net Assets | $202.8M |
| Transparency Score | 75/100 |
Is Niagara University Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Niagara University directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Niagara University
Niagara University (EIN: 160755807) is a nonprofit organization based in Niagara Univ, NY, classified under NTEE code B430. The organization reported total revenue of $179.8M and total assets of $270.0M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Niagara University's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Niagara University is a major nonprofit that has been operating for 80 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $156.3M |
| Total Expenses | $152.1M |
| Surplus / Deficit | +$4.1M |
| Total Assets | $277.0M |
| Total Liabilities | $74.2M |
| Net Assets | $202.8M |
| Operating Margin | 2.6% |
| Debt-to-Asset Ratio | 26.8% |
| Months of Reserves | 21.9 months |
Financial Health Grade: A
In 2023, Niagara University reported a surplus of $4.1M with revenue exceeding expenses, holds 21.9 months of operating reserves (strong position), has a debt-to-asset ratio of 26.8% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Niagara University's revenue has grown at a compound annual growth rate (CAGR) of 2.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -5.0% | -1.3% | +1.7% |
| 2022 | +18.4% | +12.5% | -2.0% |
| 2021 | +6.2% | -0.9% | +7.5% |
| 2020 | -1.5% | +4.7% | -1.0% |
| 2019 | +4.6% | +1.6% | -2.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1946 |
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 University 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: 85%
- fundraising: 5%
According to IRS 990 filings, Niagara University allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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 surplus of $4.1M, with revenue exceeding expenses.
- Debt-to-asset ratio: 26.8%.
Executive Compensation Analysis
The IRS 990 filings consistently report 0% officer compensation, which is unusual for an organization of this size and suggests that executive compensation may be reported under different categories or is not directly compensated through the 'officer compensation' line item, requiring deeper scrutiny 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 University's IRS 990 filings:
- Consistent 0% officer compensation reported, which may obscure actual executive pay.
Strengths
The following positive indicators were identified for Niagara University:
- Consistent revenue growth over the past decade, from $117M in 2014 to $156M in 2023.
- Healthy asset base with consistent growth, reaching $277M in 2023.
- Revenues consistently exceed expenses in most periods, indicating financial stability.
- Manageable liabilities relative to assets, suggesting good financial risk management.
Frequently Asked Questions about Niagara University
Is Niagara University a legitimate charity?
Based on AI analysis of IRS 990 filings, Niagara University (EIN: 160755807) some concerns. Mission Score: 75/100. 1 red flag identified, 4 strengths noted.
How does Niagara University spend its money?
Niagara University directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Niagara University tax-deductible?
Niagara University is registered as a tax-exempt nonprofit (EIN: 160755807). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Niagara University's spending goes to programs?
Niagara University directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Niagara University compare to similar nonprofits?
With a transparency score of 75/100 (Good), Niagara University is above average for NTEE category B430 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Niagara University located?
Niagara University is headquartered in Niagara Univ, New York and files with the IRS under EIN 160755807. It is classified under NTEE code B430.
How many years of IRS 990 filings does Niagara University have?
Niagara University 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 $179.8M in total revenue.
Is Niagara University a good charity?
Based on its financial stability, consistent revenue generation, and asset growth, Niagara University appears to be a well-managed institution. Its primary mission as an educational institution (NTEE Code B430) inherently involves significant program spending. The consistent reporting of 0% officer compensation, however, is a point that could benefit from further clarification for complete transparency.
How does Niagara University manage its executive compensation?
The available IRS 990 data consistently shows 0% for officer compensation. This indicates that either the university's executives are not compensated, or their compensation is reported under different categories (e.g., salaries and wages for all employees, or as part of program/administrative expenses) rather than explicitly as 'officer compensation' on the 990 form. This lack of direct reporting for executive compensation could be a point of concern for transparency.
What is the trend in Niagara University's financial performance?
Niagara University has shown a positive trend in its financial performance over the past decade. Revenue has generally increased from $117,364,889 in 201405 to $156,264,811 in 202305, with assets growing from $261,902,158 to $277,032,398 in the same period. Expenses have also increased but generally remain below revenue, indicating sound financial management.
Filing History
IRS 990 filing history for Niagara University showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Niagara University's revenue has grown by 40.2%, moving from $111.4M to $156.3M. Total assets increased by 24% over the same period, from $223.4M to $277.0M. Total functional expenses rose by 40.8%, from $108.1M to $152.1M. In its most recent filing year (2023), Niagara University reported a surplus of $4.1M, with revenue exceeding expenses. The organization holds $74.2M in liabilities against $277.0M in assets (debt-to-asset ratio: 26.8%), resulting in net assets of $202.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $156.3M | $152.1M | $277.0M | $74.2M | — | View 990 |
| 2022 | $164.6M | $154.2M | $272.3M | $62.9M | — | View 990 |
| 2021 | $138.9M | $137.1M | $277.9M | $64.6M | — | View 990 |
| 2020 | $130.9M | $138.3M | $258.4M | $66.6M | — | View 990 |
| 2019 | $132.9M | $132.1M | $261.1M | $59.1M | — | View 990 |
| 2018 | $127.0M | $130.0M | $268.1M | $60.7M | — | View 990 |
| 2017 | $133.1M | $130.7M | $266.9M | $61.7M | — | View 990 |
| 2016 | $128.3M | $125.7M | $255.0M | $61.4M | — | View 990 |
| 2015 | $123.1M | $121.3M | $260.5M | $62.1M | — | View 990 |
| 2014 | $117.4M | $117.3M | $261.9M | $65.6M | — | View 990 |
| 2013 | $113.6M | $112.6M | $254.6M | $67.9M | — | View 990 |
| 2012 | $119.7M | $111.2M | $244.2M | $68.1M | — | View 990 |
| 2011 | $111.4M | $108.1M | $223.4M | $49.1M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $156.3M, expenses of $152.1M, and assets of $277.0M (revenue -5.0% year-over-year).
- 2022: Revenue of $164.6M, expenses of $154.2M, and assets of $272.3M (revenue +18.4% year-over-year).
- 2021: Revenue of $138.9M, expenses of $137.1M, and assets of $277.9M (revenue +6.2% year-over-year).
- 2020: Revenue of $130.9M, expenses of $138.3M, and assets of $258.4M (revenue -1.5% year-over-year).
- 2019: Revenue of $132.9M, expenses of $132.1M, and assets of $261.1M (revenue +4.6% year-over-year).
- 2018: Revenue of $127.0M, expenses of $130.0M, and assets of $268.1M (revenue -4.6% year-over-year).
- 2017: Revenue of $133.1M, expenses of $130.7M, and assets of $266.9M (revenue +3.8% year-over-year).
- 2016: Revenue of $128.3M, expenses of $125.7M, and assets of $255.0M (revenue +4.3% year-over-year).
- 2015: Revenue of $123.1M, expenses of $121.3M, and assets of $260.5M (revenue +4.8% year-over-year).
- 2014: Revenue of $117.4M, expenses of $117.3M, and assets of $261.9M (revenue +3.3% year-over-year).
- 2013: Revenue of $113.6M, expenses of $112.6M, and assets of $254.6M (revenue -5.1% year-over-year).
- 2012: Revenue of $119.7M, expenses of $111.2M, and assets of $244.2M (revenue +7.4% year-over-year).
- 2011: Revenue of $111.4M, expenses of $108.1M, and assets of $223.4M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Niagara University:
Data Sources and Methodology
This transparency report for Niagara University 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.