NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION (EIN 263861753) - 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

2008

Legal Domicile

Principal Officer

AMY SCHIFFERLI

Phone

7162788750

Tax Period

2024-10-01 to 2025-09-30

NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION, founded in 2008, is a micro nonprofit in the Environment sector that reported $81K in total revenue in fiscal year 2024. Revenue fell 90% from the prior year — a significant decline worth monitoring. Expenses of $303K exceeded revenue, resulting in a 275% operating deficit.

Mission

TO PROVIDE FINANCIAL ASSISTANCE FOR REMEDIATION OF BROWNFIELD SITES THROUGHOUT NIAGARA COUNTY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $67,290

Program Service Revenue $0

Investment Income $13,418

Other Revenue $0

TOTAL REVENUE $80,708

Expense Breakdown

Grants Paid $254,740

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $291,791

Other Expenses $48,027

TOTAL EXPENSES $302,767

Year-over-Year Comparison

	2024	2023	Change
Revenue	$80,708	$812,084	-0.9%
Expenses	$302,767	$311,535	0.0%
Net Income	$-222,059	$500,549	-1.4%

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

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
ROBERT RESTAINO	CHAIRPERSON	0.50	Officer Director	$0	$0	$0
RICHARD E UPDEGROVE	VICE CHAIRPERSON	0.50	Officer Director	$0	$0	$0
MICHAEL CASALE	SECRETARY (THRU 5/25)	0.50	Officer Director	$0	$0	$0
ANDREA KLYCZEK	SECRETARY (EFF 7/25)	0.50	Officer Director	$0	$0	$0
AMY SCHIFFERLI	PRESIDENT	5.00	Officer	$0	$0	$0
MARGIT DENNING	TREASURER	0.50	Officer	$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
2025	$80,708	$302,767	$2,379,914	$-222,059
2024	$812,084	$311,535	$2,627,085	$500,549
2023	$721,445	$151,562	$2,141,973	$569,883
2022	$775,830	$556,111	$1,533,438	$219,719
2021	$911,124	$245,746	$1,710,270	$665,378
2020	$605,654	$537,040	$652,746	$68,614
2019	$36,845	$34,308	$582,768	$2,537
2018	$32,110	$29,620	$580,157	$2,490

NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION