POLICE ATHLETIC LEAGUE OF NIAGARA … - Form 990 Financial Data

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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

1970

Legal Domicile

Phone

7162867038

Tax Period

2022-01-01 to 2022-12-31

POLICE ATHLETIC LEAGUE OF NIAGARA FALLS NEW YORK INC, founded in 1970, is a small nonprofit in the Youth Development sector that reported $125K in total revenue in fiscal year 2022. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $110K left a modest 12% surplus.

Mission

THE BASIC MISSION OF NIAGARA POLICE ATHLETIC LEAGUE IS JUVENILE CRIME PREVENTION ACCOMPLISHED BY CREATING BETTER RELATIONSHIPS BETWEEN POLICE, CITIZENS, AND COMMUNITY YOUTH THROUGH A MYRIAD OF INTERACTIVE PROGRAMS THAT INCLUDE THE YOUTH IN POSITIVE ENDEAVORS, ATHLETIC AND NON-ATHLETIC, WITHIN THE COMMUNITY STRUCTURE.

Program Service Accomplishments

Program 1

Expenses: $87,962 Revenue: $123,313

THE ORGANIZATION PROVIDES ATHLETIC EVENTS AND OTHER ACTIVITIES FOR CHILDREN IN THE NIAGARA FALLS, NY AREA IN ORDER TO PROVIDE ACTIVITIES FOR KIDS TO BE INVOLVED IN AFTER SCHOOL AND DURING THE SUMMER BREAK IN ORDER TO HELP PROVIDE LEARNING AND RESPONSIBLILITY EXPERIENCE WITH OTHER CHILDREN. PROVIDE SCHOLASHIPS FOR CHILDREN TO ADVANCE THEIR EDUCATIONAL AND ATHLETIC ENDEAVOR.

Program 2

The soccer program includes instructional and skill building sessions, a summer soccer league which teaches the basics of the game to young athletes, a fall league for the novice player, indoor...

The soccer program includes instructional and skill building sessions, a summer soccer league which teaches the basics of the game to young athletes, a fall league for the novice player, indoor winter soccer, and a travel team which plays against other regional teams.

Program 3

Baseball - PAL offers instructional and travel baseball opportunities. The instructional program for boys and girls ages 8 to 12 years old focuses on the fundamentals of the game.

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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 (2022)

Revenue Breakdown

Contributions & Grants $20,538

Program Service Revenue $83,984

Investment Income $10

Other Revenue $20,456

TOTAL REVENUE $124,988

Expense Breakdown

Grants Paid $0

Salaries & Benefits $11,717

Fundraising Expenses $2,109

Program Expenses $87,962

Other Expenses $98,255

TOTAL EXPENSES $109,972

Year-over-Year Comparison

	2022	2021	Change
Revenue	$124,988	$109,760	+0.1%
Expenses	$109,972	$100,747	+0.1%
Net Income	$15,016	$9,013	+0.7%

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

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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

100

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
ART EBERHART SR	EXECUTIVE DIRECTOR	20.00		$10,562	$0	$10,562
Cheree Copelin	Director	1.00	Director	$0	$0	$0
Luke Copelin	Director	1.00	Director	$0	$0	$0
George Ihle	Director	1.00	Director	$0	$0	$0
Joe Maggi	Treasurer	5.00	Officer Director	$0	$0	$0
Willie Price	Director	1.00	Director	$0	$0	$0
Mike Gentile	Director	1.00	Director	$0	$0	$0
Fred Kasper	Director	1.00	Director	$0	$0	$0
Paul Casseri	Director	1.00	Director	$0	$0	$0
Julie Conti	Secretary	5.00	Officer Director	$0	$0	$0
Marc Daul	Director	1.00	Director	$0	$0	$0
Jennifer Florio	Director	1.00	Director	$0	$0	$0
Curt Ventresca	Director	1.00	Director	$0	$0	$0
Kristin Schultz	Director	1.00	Director	$0	$0	$0
TOM RUTKOWSKI	Director	1.00	Director	$0	$0	$0
Rich Meranto	Director	1.00	Director	$0	$0	$0
Patrick Tighe	Director	1.00	Director	$0	$0	$0
Angela -Munn Gadacz	1ST VICE PRES	5.00	Officer Director	$0	$0	$0
Robert DiFrancesco	2nd Vice Pres	5.00	Officer Director	$0	$0	$0
Phil Mohr Jr	President	5.00	Officer Director	$0	$0	$0
BRIAN DALPORTO	Director	1.00	Director	$0	$0	$0
NICK LIGAMMARI	Director	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
2022	$124,988	$109,972	$132,432	$15,016
2021	$109,760	$100,747	$117,497	$9,013
2020	$71,069	$71,893	$108,443	$-824
2019	$110,049	$102,181	$109,294	$7,868
2018	$138,164	$125,115	$101,603	$13,049

POLICE ATHLETIC LEAGUE OF NIAGARA FALLS NEW YORK INC