Nioga Library System

Nonprofit profile at a glance

EIN
160844404
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Lockport, NY, USA
Phone
7164346167
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,890,398
Expenses
$1,726,737
Assets
$4,111,260
Liabilities
$789,540

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • CHARLES BEGLEY (PRESIDENT)
  • JEFFREY LAUB (VICE PRESIDENT)
  • THOMAS BINDEMAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • THOMAS BINDEMAN (EXECUTIVE DIRECTOR): $71,798 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a variety of library services to the member libraries in niagara, orleans, and genesee counties and perform a number of functions which assist its member public libraries in serving their patrons.

What it reported doing in 2025

Providing library services to member libraries in a specified geographic area which aid the associated public libraries chartered under New York state education law in performing their missions.

Operating model

Revenue model
Grant-funded. 83% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 66% for direct work, and 34% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 86
  • Accountability: 100
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.6%; rating input score 70
  • Program expense ratio: 76.1%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 84.8%; rating input score 85; 40th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.7%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 2.38; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 69.6% of revenue deployed · 76.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $72K · 12 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 18 filed money-flow records
  • 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 — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.