NIAGARA FRONTIER COUNCIL OF AMERICAN YOUTH HOSTELS INC (EIN 521679814) - 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

1996

Legal Domicile

Principal Officer

KATHERINE PESSECOW

Phone

7168525222

Tax Period

2023-04-01 to 2024-03-31

NIAGARA FRONTIER COUNCIL OF AMERICAN YOUTH HOSTELS INC, founded in 1996, is a small nonprofit in the Housing & Shelter sector that reported $222K in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum. Expenses of $191K left a modest 14% surplus.

Mission

HOSTELING ACCOMODATIONS

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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 $19,266

Program Service Revenue $186,404

Investment Income $0

Other Revenue $16,693

TOTAL REVENUE $222,363

Expense Breakdown

Grants Paid $0

Salaries & Benefits $114,018

Fundraising Expenses $3,237

Program Expenses $168,955

Other Expenses $77,308

TOTAL EXPENSES $191,326

Year-over-Year Comparison

	2023	2022	Change
Revenue	$222,363	$178,344	+0.2%
Expenses	$191,326	$179,381	+0.1%
Net Income	$31,037	$-1,037	-30.9%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHERINE PESSECOW	President	1.00	Officer Director	$0	$0	$0
MARIKA WOODS-FRANKENSTEIN	Vice President	1.00	Officer Director	$0	$0	$0
LOURDES VERA	Secretary	1.00	Officer Director	$0	$0	$0
TRACY COOLEY	BOARD MEMBER	1.00	Officer Director	$0	$0	$0
DEREK BATEMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
ANTHONY CAFERRO	BOARD MEMBER	1.00	Director	$0	$0	$0
ELLIOT CARLSON	INTERIM TREAS	1.00	Director	$0	$0	$0
JAQUELINE ASHBY	BOARD MEMBER	1.00	Director	$0	$0	$0
DAMONE RICHARD MILLER	BOARD MEMBER	1.00	Director	$0	$0	$0
SAMUEL YELLEN	BOARD MEMBER	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
2024	$222,363	$191,326	$121,261	$31,037
2022	$234,502	$214,482	$95,812	$20,020
2020	$174,870	$170,964	$143,704	$3,906
2019	$190,064	$206,240	$131,462	$-16,176
2018	$211,413	$181,952	$162,111	$29,461

NIAGARA FRONTIER COUNCIL OF AMERICAN YOUTH HOSTELS INC