Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1996.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
62 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
3 people listed on the 990; $33K paid to officers and key staff.
Philip S Rhodes’s $88K as Facility Director is at the 63rd percentile of top reported officer pay among 1708 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 2 named individuals · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| Philip S Rhodes | $87,674 | $78,979 | $71,244 | $61,618 | $32,883 | — |
| Daniel M Guariglia | — | — | — | — | — | $7,673 |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
See Niagara University Ice Complex INC executive salaries →Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Niagara University Ice Complex INC is a college or university based in Niagara University, NY.
Questions for Niagara University Ice Complex INC
Your first name shows with your question. Niagara University Ice Complex INC answers here, for everyone.
Operation of an ice skating facility for use by the community
By the numbers
The FY2021 990, line by line.
Download 990
| Line | Start FY21 | End FY21 |
|---|---|---|
| Cash and savingsLn 1–2 | $63K | $95K |
| Land, buildings, equipmentLn 10c | $0 | $4K |
| Total assetsLn 16 | $209K | $278K |
| LiabilitiesLn 26 | $628K | $842K |
| Net assetsLn 32 | −$419K | −$564K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Other salaries and wagesLn 7 | $237K | $53K | $184K | |
| Pension plan contributionsLn 8 | $8K | $8K | ||
| Other employee benefitsLn 9 | $94K | $41K | $54K | |
| Payroll taxesLn 10 | $17K | $6K | $12K | |
| Other fees for servicesLn 11g | $17K | $17K | ||
| Office expensesLn 13 | $4K | $3K | $685 | |
| OccupancyLn 16 | $207K | $207K | ||
| TravelLn 17 | $1K | $1K | ||
| Depreciation, depletion and amortizationLn 22 | $916 | $916 | ||
| Other expenses (24a–d)Ln 24 | $137K | $137K | ||
| Total functional expensesLn 25 | $724K | $447K | $277K | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 LatestFiled with the IRS Apr 9, 2026 | $872K | $941K | −$70K | −$738K | 990 PDF |
| FY2024Filed with the IRS Apr 1, 2025 | $831K | $919K | −$88K | −$668K | 990 PDF |
| FY2023Filed with the IRS Apr 12, 2024 | $829K | $791K | $37K | −$581K | 990 PDF |
| FY2022 | $689K | $743K | −$54K | −$618K | 990 PDF |
| FY2021 ViewingFiled with the IRS Apr 9, 2022 | $579K | $724K | −$145K | −$564K | 990 PDF |
| FY2020Filed with the IRS Mar 29, 2021 | $673K | $1.0M | −$349K | −$419K | 990 PDF |
Schedules filed Part IV
See the full FY2021 990 (6 parts)
Part I · Summary $578,818 revenue, 12 lines filed
Part VI · Governance 0 of 2 board members independent, no flags
Part VIII · Statement of revenue $578,818 across 3 lines filed
Part IX · Statement of functional expenses $724,107 across 10 lines filed
Part X · Balance sheet $277,990 assets, 10 lines filed
Part XI · Reconciliation of net assets −$564,103 net assets at year end
Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File
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