NIAGARA UNIVERSITY ICE COMPLEX

EIN: 161495560 501(c)(3) Community Improvement

NIAGARA UNIVERSITY, NY

Total Revenue
$871,621
Total Expenses
$941,396
Total Assets
$179,235
Net Assets
$-738,230
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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
1996
Legal Domicile
NY
Principal Officer
PHILIP S RHODES
Phone
7162868348
Tax Period
2024-06-01 to 2025-05-31

NIAGARA UNIVERSITY ICE COMPLEX, founded in 1996, is a small nonprofit in the Community Improvement sector that reported $872K in total revenue in fiscal year 2024.

Mission

COMMUNITY SKATING FACILITIES.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $794,213
Investment Income $0
Other Revenue $77,408
TOTAL REVENUE $871,621

Expense Breakdown

Grants Paid $0
Salaries & Benefits $421,862
Fundraising Expenses $0
Program Expenses $840,148
Other Expenses $519,534
TOTAL EXPENSES $941,396

Year-over-Year Comparison

2024 2023 Change
Revenue $871,621 $831,122 +0.0%
Expenses $941,396 $918,759 +0.0%
Net Income $-69,775 $-87,637 -0.2%
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

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Governance

Voting Members
2
Independent Members
1
Employees
46
Volunteers
6

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
1
$94,296
Total Directors
2
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MARY BORGOGNONI BOARD MEMBER 1.00
Director
$0 $0 $0
REV JAMES MAHER CM BOARD MEMBER 1.00
Director
$0 $0 $0
PHILIP S RHODES FACILITY DIRECTOR 40.00
Officer
$87,674 $6,622 $94,296
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
2025 $871,621 $941,396 $179,235 $-69,775
2024 $831,122 $918,759 $142,579 $-87,637
2023 $828,573 $791,468 $164,498 $37,105
2022 $689,499 $743,319 $209,626 $-53,820
2021 $578,818 $724,107 $277,990 $-145,289
2020 $673,202 $1,021,891 $209,091 $-348,689
2019 $726,003 $951,616 $180,451 $-225,613
2018 $817,905 $831,034 $203,520 $-13,129
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