NIAGARA SAILING CLUB INC (EIN 166052113) - 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

1948

Legal Domicile

Principal Officer

SCOTT HENDERSON

Phone

7167732305

Tax Period

2023-01-01 to 2023-12-31

NIAGARA SAILING CLUB INC, founded in 1948, is a small nonprofit that reported $253K in total revenue in fiscal year 2023. Revenue surged 290% from the prior year, signaling strong growth momentum. The organization ran a surplus of $104K, a strong 41% operating margin.

Mission

TO EDUCATE PROMOTE THE SPORT OF SAILING.

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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 $58,492

Program Service Revenue $50,711

Investment Income $1,863

Other Revenue $141,448

TOTAL REVENUE $252,514

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $136,078

Other Expenses $148,867

TOTAL EXPENSES $148,867

Year-over-Year Comparison

	2023	2022	Change
Revenue	$252,514	$64,738	+2.9%
Expenses	$148,867	$39,222	+2.8%
Net Income	$103,647	$25,516	+3.1%

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

N/A

Volunteers

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PETER SOOS	COMMODORE	005.00	Officer Director	$0	$0	$0
SCOTT HENDERSON	TREASURER	005.00	Officer Director	$0	$0	$0
ROSS KAISER	SECRETARY	005.00	Officer 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	$252,514	$148,867	$280,363	$103,647
2022	$64,738	$39,222	$178,380	$25,516
2021	$51,486	$34,115	$527,034	$17,371
2020	$54,384	$47,941	$145,251	$6,443
2019	$65,545	$60,155	$139,093	$5,390
2018	$52,781	$53,597	$139,879	$-816

NIAGARA SAILING CLUB INC