Nioga Library System
Nioga Library System consistently grows assets with revenues exceeding expenses and no reported officer compensation.
EIN: 160844404 · Lockport, NY · NTEE: B71Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.9M |
| Total Expenses | $1.6M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $2 |
| Net Assets | $3.0M |
| Transparency Score | 85/100 |
Is Nioga Library System Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Nioga Library System directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Nioga Library System
Nioga Library System (EIN: 160844404) is a nonprofit organization based in Lockport, NY, classified under NTEE code B71Z. The organization reported total revenue of $1.9M and total assets of $3.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Nioga Library System's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Nioga Library System is a mid-size nonprofit that has been operating for 64 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 0.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.7M |
| Total Expenses | $1.6M |
| Surplus / Deficit | +$68K |
| Total Assets | $3.8M |
| Total Liabilities | $759K |
| Net Assets | $3.0M |
| Operating Margin | 4.1% |
| Debt-to-Asset Ratio | 20.0% |
| Months of Reserves | 28.7 months |
Financial Health Grade: A
In 2023, Nioga Library System reported a surplus of $68K with revenue exceeding expenses, holds 28.7 months of operating reserves (strong position), has a debt-to-asset ratio of 20.0% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Nioga Library System's revenue has grown at a compound annual growth rate (CAGR) of 0.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -8.2% | +7.9% | +3.0% |
| 2022 | -13.2% | -6.7% | +5.5% |
| 2021 | +54.5% | +7.2% | +36.5% |
| 2020 | -1.3% | +4.4% | -3.2% |
| 2019 | -3.3% | +3.7% | -1.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 3000 |
| IRS Ruling Date | 1962 |
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 Nioga Library System 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: 85%
- fundraising: 5%
According to IRS 990 filings, Nioga Library System 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 $68K, with revenue exceeding expenses.
- Debt-to-asset ratio: 20.0%.
Executive Compensation Analysis
The Nioga Library System consistently reports 0% for officer compensation across all available filings, which is unusual for an organization of its size with nearly $2 million in annual revenue and almost $4 million in assets. This suggests either a fully volunteer leadership, or that executive compensation is categorized differently within the expense reports, 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 Nioga Library System's IRS 990 filings:
- Lack of clarity on executive compensation reporting (0% officer comp consistently reported for an organization of this size).
Strengths
The following positive indicators were identified for Nioga Library System:
- Consistent growth in assets, from $2.3M in 2014 to $3.8M in 2023, indicating strong financial management.
- Revenues consistently exceed expenses in most years, demonstrating financial stability and sustainability.
- Long history of IRS 990 filings (13 filings), indicating commitment to regulatory compliance and transparency.
- Manageable liabilities relative to assets, suggesting good financial health.
Frequently Asked Questions about Nioga Library System
Is Nioga Library System a legitimate charity?
Based on AI analysis of IRS 990 filings, Nioga Library System (EIN: 160844404) some concerns. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
How does Nioga Library System spend its money?
Nioga Library System directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Nioga Library System tax-deductible?
Nioga Library System is registered as a tax-exempt nonprofit (EIN: 160844404). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Nioga Library System CEO make?
Nioga Library System's highest-compensated officer earns $2 annually. The organization reported $1.9M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Nioga Library System's spending goes to programs?
Nioga Library System directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Nioga Library System compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Nioga Library System is above average for NTEE category B71Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Nioga Library System located?
Nioga Library System is headquartered in Lockport, New York and files with the IRS under EIN 160844404. It is classified under NTEE code B71Z.
How many years of IRS 990 filings does Nioga Library System have?
Nioga Library System 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 $1.9M in total revenue.
How is executive compensation handled if 0% is reported for officer compensation?
The consistent reporting of 0% for officer compensation across all filings suggests that either the organization is run by unpaid volunteers in leadership roles, or executive salaries are categorized under other expense lines (e.g., 'salaries and wages' for general staff) rather than specifically as 'officer compensation'. Further detail from the full 990 forms would be needed to clarify this.
What is the detailed breakdown of program versus administrative expenses?
The provided data does not offer a granular breakdown of expenses into program, administrative, and fundraising categories. While overall expenses are consistently less than revenue, a detailed breakdown would allow for a more precise assessment of spending efficiency and program focus.
What are the primary sources of revenue for the Nioga Library System?
The provided data only shows total revenue figures. Understanding the primary sources (e.g., government grants, public support, service fees) would provide insight into the organization's funding stability and diversification.
Filing History
IRS 990 filing history for Nioga Library System showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Nioga Library System's revenue has grown by 1.6%, moving from $1.6M to $1.7M. Total assets increased by 47.5% over the same period, from $2.6M to $3.8M. Total functional expenses rose by 3.5%, from $1.5M to $1.6M. In its most recent filing year (2023), Nioga Library System reported a surplus of $68K, with revenue exceeding expenses. The organization holds $759K in liabilities against $3.8M in assets (debt-to-asset ratio: 20.0%), resulting in net assets of $3.0M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.7M | $1.6M | $3.8M | $759K | — | — |
| 2022 | $1.8M | $1.5M | $3.7M | $717K | — | View 990 |
| 2021 | $2.1M | $1.6M | $3.5M | $855K | — | View 990 |
| 2020 | $1.3M | $1.5M | $2.6M | $345K | — | View 990 |
| 2019 | $1.4M | $1.4M | $2.6M | $305K | — | View 990 |
| 2018 | $1.4M | $1.4M | $2.7M | $308K | — | View 990 |
| 2017 | $1.4M | $1.4M | $2.6M | $247K | — | View 990 |
| 2016 | $1.4M | $1.3M | $2.8M | $446K | — | View 990 |
| 2015 | $1.4M | $1.2M | $2.7M | $537K | — | View 990 |
| 2014 | $1.2M | $1.2M | $2.3M | $350K | — | View 990 |
| 2013 | $1.3M | $1.4M | $2.4M | $489K | — | View 990 |
| 2012 | $1.4M | $1.5M | $2.4M | $327K | — | View 990 |
| 2011 | $1.6M | $1.5M | $2.6M | $425K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.7M, expenses of $1.6M, and assets of $3.8M (revenue -8.2% year-over-year).
- 2022: Revenue of $1.8M, expenses of $1.5M, and assets of $3.7M (revenue -13.2% year-over-year).
- 2021: Revenue of $2.1M, expenses of $1.6M, and assets of $3.5M (revenue +54.5% year-over-year).
- 2020: Revenue of $1.3M, expenses of $1.5M, and assets of $2.6M (revenue -1.3% year-over-year).
- 2019: Revenue of $1.4M, expenses of $1.4M, and assets of $2.6M (revenue -3.3% year-over-year).
- 2018: Revenue of $1.4M, expenses of $1.4M, and assets of $2.7M (revenue +1.0% year-over-year).
- 2017: Revenue of $1.4M, expenses of $1.4M, and assets of $2.6M (revenue +1.8% year-over-year).
- 2016: Revenue of $1.4M, expenses of $1.3M, and assets of $2.8M (revenue -1.2% year-over-year).
- 2015: Revenue of $1.4M, expenses of $1.2M, and assets of $2.7M (revenue +13.5% year-over-year).
- 2014: Revenue of $1.2M, expenses of $1.2M, and assets of $2.3M (revenue -3.6% year-over-year).
- 2013: Revenue of $1.3M, expenses of $1.4M, and assets of $2.4M (revenue -11.4% year-over-year).
- 2012: Revenue of $1.4M, expenses of $1.5M, and assets of $2.4M (revenue -12.2% year-over-year).
- 2011: Revenue of $1.6M, expenses of $1.5M, and assets of $2.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Nioga Library System:
Data Sources and Methodology
This transparency report for Nioga Library System 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.