NIAGARA CHARTER SCHOOL (EIN 542175986) - 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

2005

Legal Domicile

Principal Officer

JAMES C MUFFOLETTO CPA

Phone

7162954520

Tax Period

2024-07-01 to 2025-06-30

NIAGARA CHARTER SCHOOL, founded in 2005, is a community nonprofit in the Education sector that reported $5.7M in total revenue in fiscal year 2024.

Mission

TO OPERATE AS A CHARTER SCHOOL.

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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 $659,807

Program Service Revenue $4,901,209

Investment Income $106,600

Other Revenue $21,648

TOTAL REVENUE $5,689,264

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,274,963

Fundraising Expenses $0

Program Expenses $5,547,268

Other Expenses $2,519,849

TOTAL EXPENSES $5,794,812

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,689,264	$5,586,025	+0.0%
Expenses	$5,794,812	$5,280,300	+0.1%
Net Income	$-105,548	$305,725	-1.3%

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

$303,086

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES C MUFFOLETTO CPA	PRESIDENT	5.00	Officer Director	$0	$0	$0
AMY MESHULAM	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
RICKY SCOTT	TREASURER	2.00	Officer Director	$0	$0	$0
MARY J SCHEELER	SECRETARY	2.00	Officer Director	$0	$0	$0
JUDY DICAMILLO	DIRECTOR	2.00	Director	$0	$0	$0
CHRISTINA LESH	DIRECTOR	2.00	Director	$0	$0	$0
LYNN KASPER	DIRECTOR (THROUGH 03/2025)	2.00	Director	$0	$0	$0
SHAWNIECE BAILLIE	PARENT TRUSTEE	2.00	Director	$0	$0	$0
DARCI NOVAK	CHIEF ACADEMIC OFFICER	40.00	Officer	$131,801	$31,724	$163,525
JILLIAN KEICHER	ASST. ACADEMIC OFFICER	40.00	Officer	$107,174	$32,387	$139,561

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	$5,689,264	$5,794,812	$6,983,851	$-105,548
2024	$5,586,025	$5,280,300	$4,851,263	$305,725
2023	$5,432,493	$5,370,129	$4,976,763	$62,364
2022	$5,519,590	$5,507,913	$3,077,748	$11,677
2021	$5,499,270	$5,530,205	$3,126,889	$-30,935
2020	$4,818,042	$4,503,231	$3,638,255	$314,811
2019	$4,975,482	$4,802,698	$2,970,477	$172,784
2018	$4,660,497	$4,540,931	$2,635,018	$119,566

NIAGARA CHARTER SCHOOL