OLD FORT NIAGARA ASSOCIATION INC (EIN 160768721) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1927

Legal Domicile

Principal Officer

ROBERT EMERSON

Phone

7167457611

Tax Period

2023-01-01 to 2023-12-31

OLD FORT NIAGARA ASSOCIATION INC, founded in 1927, is a community nonprofit that reported $1.8M in total revenue in fiscal year 2023. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $1.7M left a modest 6% surplus.

Mission

MAINTAIN HISTORICAL SITE

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $185,673

Program Service Revenue $1,139,182

Investment Income $204,181

Other Revenue $313,871

TOTAL REVENUE $1,842,907

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,123,397

Fundraising Expenses $18,392

Program Expenses $1,424,520

Other Expenses $602,096

TOTAL EXPENSES $1,725,493

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,842,907	$1,505,557	+0.2%
Expenses	$1,725,493	$1,594,718	+0.1%
Net Income	$117,414	$-89,161	-2.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

1200

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$89,282

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT EMERSON	Executive Dir.	40.00	Officer	$74,935	$14,347	$89,282
BRUCE NEWTON	President	1.00	Officer Director	$0	$0	$0
EVERELL JEWETT III	Vice President	1.00	Officer Director	$0	$0	$0
ELIZABETH KAHN	Secretary	1.00	Officer Director	$0	$0	$0
JAMES FRANK	Treasurer	1.00	Officer Director	$0	$0	$0
TIMOTHY ADAMSON	Director	1.00	Director	$0	$0	$0
MICHAEL BLENK	Director	1.00	Director	$0	$0	$0
DEBORAH BREED	Director	1.00	Director	$0	$0	$0
PAUL CASSERI	Director	1.00	Director	$0	$0	$0
HARRY M DEBAN	Director	1.00	Director	$0	$0	$0
AARON DEY	Director	1.00	Director	$0	$0	$0
THOMAS J FAITH	Director	1.00	Director	$0	$0	$0
KAREN FENZL	Director	1.00	Director	$0	$0	$0
SANDRA HAYS MIES	Director	1.00	Director	$0	$0	$0
RICHARD LEWIS	Director	1.00	Director	$0	$0	$0
CRAIG R MAEFS	Director	1.00	Director	$0	$0	$0
ROBERT MAEFS	Director	1.00	Director	$0	$0	$0
DAVID MARTIN	Director	1.00	Director	$0	$0	$0
ARTHUR MAZENAUER	Director	1.00	Director	$0	$0	$0
THOMAS O'DONNELL	Director	1.00	Director	$0	$0	$0
THOMAS A PALMER	Director	1.00	Director	$0	$0	$0
NEIL PATTERSON SR	Director	1.00	Director	$0	$0	$0
PAUL D REID	Director	1.00	Director	$0	$0	$0
HARRY WRIGHT	Director	1.00	Director	$0	$0	$0
DAVID ROGERS	Director	1.00	Director	$0	$0	$0
DAVID TRUESDALE	Director	1.00	Director	$0	$0	$0
ROBERT RIEGER	Dir Emeritus	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$1,842,907	$1,725,493	$6,441,680	$117,414
2022	$1,505,557	$1,594,718	$6,225,040	$-89,161
2021	$2,127,174	$1,478,227	$7,260,840	$648,947
2020	$1,230,241	$1,504,582	$6,001,621	$-274,341
2019	$2,097,205	$2,040,145	$6,000,508	$57,060
2018	$3,021,705	$2,063,944	$5,658,858	$957,761

OLD FORT NIAGARA ASSOCIATION INC