NIAGARA AQUARIUM FOUNDATION (EIN 161448764) - 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

1994

Legal Domicile

Principal Officer

LUKAS WOEPPEL

Phone

7162853575

Tax Period

2023-10-01 to 2024-09-30

NIAGARA AQUARIUM FOUNDATION, founded in 1994, is a community nonprofit in the Animal-Related sector that reported $7.6M in total revenue in fiscal year 2023. Revenue surged 96% from the prior year, signaling strong growth momentum. The organization ran a surplus of $2.5M, a strong 33% operating margin.

Mission

OPERATE AN AQUARIUM TO EDUCATE THE GENERAL PUBLIC IN MARINE SCIENCES.

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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 $3,652,625

Program Service Revenue $3,324,440

Investment Income $59,527

Other Revenue $573,404

TOTAL REVENUE $7,609,996

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,618,887

Fundraising Expenses $239,270

Program Expenses $3,321,020

Other Expenses $2,499,302

TOTAL EXPENSES $5,118,189

Year-over-Year Comparison

	2023	2022	Change
Revenue	$7,609,996	$3,874,982	+1.0%
Expenses	$5,118,189	$4,767,280	+0.1%
Net Income	$2,491,807	$-892,298	-3.8%

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

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

$372,697

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTINE LORENZ	CHAIR	3.00	Officer Director	$0	$0	$0
THOMAS HUEBSCH	VICE CHAIR	1.00	Officer Director	$0	$0	$0
SCOTT ERNST	SECOND VICE CHAIR	1.00	Officer Director	$0	$0	$0
LUKE WOEPPEL	TREASURER	3.00	Officer Director	$0	$0	$0
KELLY REITNOUR	SECRETARY	1.00	Officer Director	$0	$0	$0
KAREN HEALY CASE	TRUSTEE	1.00	Director	$0	$0	$0
LAURA CIANFLONE	TRUSTEE	1.00	Director	$0	$0	$0
KIMBERLEE DUNLOP	TRUSTEE	1.00	Director	$0	$0	$0
ERIC HEPKINS	TRUSTEE	1.00	Director	$0	$0	$0
LAURA JACOBS	TRUSTEE	1.00	Director	$0	$0	$0
MELISSA MORINELLO	TRUSTEE	1.00	Director	$0	$0	$0
CARLY OWCZARCZAK	TRUSTEE	1.00	Director	$0	$0	$0
SEAN RAHILL	TRUSTEE	1.00	Director	$0	$0	$0
ROLANDA WARD	TRUSTEE	1.00	Director	$0	$0	$0
GARY SIDDALL	PRESIDENT/CEO (THRU JAN. 2024)	40.00	Officer	$196,126	$15,479	$211,605
CHAD FIFER	PRESIDENT/CEO (EFF JUNE 2024)	40.00	Officer	$48,462	$3,932	$52,394
TRACIE SCHAFER	CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER	40.00	Officer	$96,664	$12,034	$108,698

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	$7,609,996	$5,118,189	$17,549,629	$2,491,807
2023	$3,874,982	$4,767,280	$12,245,295	$-892,298
2022	$6,462,860	$4,418,476	$12,879,700	$2,044,384
2021	$6,014,465	$3,435,826	$11,266,843	$2,578,639
2020	$2,728,644	$3,021,400	$9,467,241	$-292,756
2019	$3,880,633	$3,281,904	$8,454,171	$598,729
2018	$4,686,164	$2,798,983	$8,756,570	$1,887,181

NIAGARA AQUARIUM FOUNDATION