Niagara University

Nonprofit profile at a glance

EIN
160755807
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Niagara University, NY, US
Phone
1.800.778.3450
Rating
86
Verdict
STRONG
Rating confidence
Standard
Sector
University or Technological Institute
Affiliation
Christianity

Official website

Reported finances

Revenue
$177,801,836
Expenses
$166,757,143
Assets
$273,574,694
Liabilities
$69,896,061

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

Leadership & pay

42 people listed

Executive titles in this filing

  • REV JAMES J MAHER CM (PRESIDENT (EX-OFFICIO))
  • DEBRA A COLLEY (EXECUTIVE VICE PRESIDENT)
  • SIMON GRAY (ASSOCIATE VICE PRESIDENT FOR ATHLETICS)

Highest reported compensation

  • GREGORY R PAULUS (MEN'S BASKETBALL COACH): $552,101 total reported compensation
  • DEBRA A COLLEY (EXECUTIVE VICE PRESIDENT): $260,441 total reported compensation
  • TIMOTHY O IRELAND (PROVOST): $254,472 total reported compensation

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

Overview

Mission

Niagara University, a Catholic university in the Vincentian tradition, provides a transformative, values-based education that prepares students for meaningful careers and lives of service.

What it reported doing in 2024

Instruction provides academic programs for approximately 2,688 full and part-time undergraduate students and approximately 1,153 full and part-time graduate students.

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 60% for direct work, and 40% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 73
  • Accountability: 98
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.4%; rating input score 91
  • Program expense ratio: 94.7%; rating input score 95
  • Fundraising efficiency: $33.64 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 31st percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 98.4%; rating input score 98; 35th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 97.1%; rating input score 97; 52nd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.2%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 11th percentile among comparable filings

Details

  • What they do: 8 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 91.4% of revenue deployed · 94.7% of spending went to programs
  • Governance: 33 of 34 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $157.8M in reported program spending
  • Leadership: top reported pay $552K · 42 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $10M reported
  • Consistency: 38 of 39 current checks pass · 1 finding to review
  • Schedules: 13 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.