Flagship Niagara League

Nonprofit profile at a glance

EIN
251422309
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Erie, PA, USA
Phone
8144522744
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Historical Societies & Historic Preservation

Reported finances

Revenue
$416,375
Expenses
$786,356
Assets
$121,935
Liabilities
$282,156

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • Michael Martin (President)
  • Joseph Zimmerman (Vice President)

People named in this filing

  • Patrick Leary (Board Member)
  • Heather McBrier (Board Member)
  • James Scheider (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Flagship Niagara League, in association with the Erie Maritime Museum, is to collect, preserve, document, and interpret the U.S. Brig Niagara and ts role in the Lake Erie compaigns of the War of 1812 and the maritime contributions of Erie to the development

What it reported doing in 2024

The Flagship Niagara League preserves maritime history, fosters citizen engagement, and serves as a gateway between the Erie community and the broader maritime world.The Flagship Niagara League (FNL) currently has three primary spheres of operation: operating the historic schooner Lettie G. Howard, hosting the triennial event Tall Ships Erie, and providing maritime expertise to local, regional and national partners.Lettie G. Howard, built in 1893 in Essex, MA, is the last surviving example of a Fredonia type fishing schooner. Dual-certified as both a passenger vessel and a sailing school vessel, Lettie is our primary platform for providing large-scale access to the local waters of Presque Isle Bay, and the Great Lakes beyond. In 2024, Lettie hosted thousands of members of the general public on history-inflected day sails and sunset sails, delivered bespoke programming to primary and secondary students, both ashore and under sail, and took high school and college students on two-week programs ranging across Lake Erie and Lake Huron. 2024 voyaging programs included Mercyhurst University and the Girl Scouts of Northeast Ohio. Additionally, Lettie serves as a sailing ambassador visiting ports of call across the Great Lakes.Tall Ships Erie (TSE), part of Tall Ships America's Tall Ships Challenge series, brings a fleet of roughly a dozen American, Canadian, and international sailing ships to Erie every three years. Visit Erie estimated that 2022's iteration attracted 105,000 visitors to the city, providing a substantial boost to the local economy.FNL also partners with an array of schools and non-profits, providing maritime expertise and platforms to enable and enrich their programming. These include a close partnership with the Bayfront Maritime Center, engaging students in STEM subjects and building a community sailing program; providing technical expertise and project management to Gannon University to maintain and operate their research vessel; and collaborating with the Regional Science consortium to provide programming under the NOAA B-WET initiative.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 85
  • Accountability: 94
  • Sustainability: 12
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 74.6%; rating input score 75
  • Fundraising efficiency: $30.32 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 27th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -88.9%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 2.31; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -3.9% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -8% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 74.6% of spending went to programs
  • Governance: 21 of 21 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $586K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.