NIOGA LIBRARY SYSTEM: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: NIOGA LIBRARY SYSTEM (EIN 16-0844404)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-09-30
IRS object ID: 201112739349300306
Schema version: 2010v3.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-09-30T06:50:47-07:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Brown & Company LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4992 Sweet Home Road	AddressLine1
City	Niagara Falls	City
State	NY	State
ZIP Code	14305	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	160844404	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	NIOGA LIBRARY SYSTEM	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	NIOG	NameControl
Phone	7164346167	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6575 WHEELER ROAD	AddressLine1
City	LOCKPORT	City
State	NY	State
ZIP Code	14094	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Arthur Roberson	Name
Title	Business Manager	Title
Date Signed	2011-09-30	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	PATRICK D BROWN	Name
Phone	7162988000	Phone
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MICHAEL MCFARLAND	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	43 MEADOWBROOK DRIVE	AddressLine1
City	ALBION	City
State	NY	State
ZIP Code	14411	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1249829	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	WWW.NIOGA.ORG	WebSite
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	17	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1029807	ContributionsGrantsPriorYear
Contributions Grants Current Year	1010190	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	221648	ProgramServiceRevenuePriorYear
Program Service Revenue CY	230904	ProgramServiceRevenueCY
Investment Income Prior Year	7003	InvestmentIncomePriorYear
Investment Income Current Year	5789	InvestmentIncomeCurrentYear
Other Revenue Prior Year	7441	OtherRevenuePriorYear
Other Revenue Current Year	2946	OtherRevenueCurrentYear
Total Revenue Prior Year	1265899	TotalRevenuePriorYear
Total Revenue Current Year	1249829	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	20300	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	8280	BenefitsPaidToMembersCY
Salaries Etc Prior Year	688272	SalariesEtcPriorYear
Salaries Etc Current Year	697563	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	560515	OtherExpensePriorYear
Other Expenses Current Year	631814	OtherExpensesCurrentYear
Total Expenses Prior Year	1269087	TotalExpensesPriorYear
Total Expenses Current Year	1337657	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-3188	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-87828	RevenuesLessExpensesCY
Total Assets BOY	2450499	TotalAssetsBOY
Total Assets EOY	2282492	TotalAssetsEOY
Total Liabilities BOY	305699	TotalLiabilitiesBOY
Total Liabilities EOY	225523	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2144800	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2056969	NetAssetsOrFundBalancesEOY
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1337657	Expense
Grants	8280	Grants
Revenue	239639	Revenue
Description	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.	Description
Total Program Service Expense	1337657	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	6	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	17	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Quid Pro Quo Contributions	false	QuidProQuoContributions
Quid Pro Quo Disclosure	false	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Form720 Filed	false	Form720Filed
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ART ROBERSON BUSINESS MGR	NamePerson
Telephone Number	7164346167	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	6575 WHEELER ROAD	AddressLine1
City	LOCKPORT	City
State	NY	State
ZIP Code	14094	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
THOMAS BINDEMAN
Executive Direc	0.00	0	0	0
ROBERT PRESUTTI
Trustee	0.00	0	0	0
PAMELA WARE
Trustee	0.00	0	0	0
MICHAEL MCFARLAND
President	0.00	0	0	0
MARILYN ZACIEWSKI
Trustee	0.00	0	0	0
JONATHAN INCHO
Trustee	0.00	0	0	0
JONATHAN DANNER HAIGHT
Treasurer	0.00	0	0	0
DOLORES MARINO
Trustee	0.00	0	0	0
COLLEEN BRUDZ
Vice President	0.00	0	0	0
CHRISTINE FORSTER
Secretary	0.00	0	0	0
CHARLES BEGLEY
Trustee	0.00	0	0	0
ANNE ENGEL
Trustee	0.00	0	0	0

Field	Value	IRS element (for citing)
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Government Grants	931422	GovernmentGrants
All Other Contributions	78768	AllOtherContributions
Total Contributions	1010190	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	ALMS REVENUE	Description
Total Revenue Column	230904	TotalRevenueColumn
Related Or Exempt Function Income	230904	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	230904	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	5789	TotalRevenueColumn
Exclusion	$5,789	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Total Revenue Column	2946	TotalRevenueColumn
Exclusion	$2,946	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	2946	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1249829	TotalRevenueColumn
Related Or Exempt Function Income	230904	RelatedOrExemptFunctionIncome
Exclusion	$8,735	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	8280	Total
Program Services	8280	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	0	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	535588	Total
Program Services	535588	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	54338	Total
Program Services	54338	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	69742	Total
Program Services	69742	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	37895	Total
Program Services	37895	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	510	Total
Program Services	510	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	4300	Total
Program Services	4300	ProgramServices

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	65755	Total
Program Services	65755	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	37439	Total
Program Services	37439	ProgramServices

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	100525	Total
Program Services	100525	ProgramServices

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	190266	Total
Program Services	190266	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	14863	Total
Program Services	14863	ProgramServices

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	76444	Total
Program Services	76444	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	10511	Total
Program Services	10511	ProgramServices

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Postage and Shipping	7802	7802
LIBRARY MATERIALS	90738	90738
EQPT. RENTAL/MAINTENANCE	17127	17127
DUES & TRAINING	7959	7959
BOARD EXPENSES	5316	5316

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2259	Total
Program Services	2259	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1337657	Total
Program Services	1337657	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1312643	BOY
EOY	1213969	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	0	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	193344	BOY
EOY	27967	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	38144	BOY
EOY	40297	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	2951145	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1950886	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	906368	BOY
EOY	1000259	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2450499	BOY
EOY	2282492	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	50125	BOY
EOY	72419	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	80251	BOY
EOY	81111	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	175323	BOY
EOY	71993	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	305699	BOY
EOY	225523	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	1238075	BOY
EOY	1056353	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	906368	BOY
EOY	1000259	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	357	BOY
EOY	357	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2144800	BOY
EOY	2056969	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2450499	BOY
EOY	2282492	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-87828	ReconcilationRevenueExpenses
Reconcilation Other Changes	-3	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1356798	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1404098	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1434003	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1029807	CurrentTaxYearMinus1Year
Current Tax Year	1010190	CurrentTaxYear
Total	6234896	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Total	0	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1356798	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1404098	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1434003	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1029807	CurrentTaxYearMinus1Year
Current Tax Year	1010190	CurrentTaxYear
Total	6234896	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	0	AmountsSubstContributorsTotal
Public Support Total170	6234896	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	64578	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	74107	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	24669	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	7003	CurrentTaxYearMinus1Year
Current Tax Year	5789	CurrentTaxYear
Total	176146	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	7997	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	10394	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	12585	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	7441	CurrentTaxYearMinus1Year
Current Tax Year	2946	CurrentTaxYear
Total	41363	Total

Field	Value	IRS element (for citing)
Total Support	6452405	TotalSupport
Public Support Pertcentage170	0.96630	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.96250	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	10000	OtherCostOrOtherBasis
Book Value	10000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	785826	OtherCostOrOtherBasis
Depreciation	132742	Depreciation
Book Value	653084	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	308202	OtherCostOrOtherBasis
Depreciation	174782	Depreciation
Book Value	133420	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1832838	OtherCostOrOtherBasis
Depreciation	1638456	Depreciation
Book Value	194382	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	14279	OtherCostOrOtherBasis
Depreciation	4906	Depreciation
Book Value	9373	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1000259	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	COMPENSATED ABSENCES	Description
Amount	$71,993	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	71993	TotalOfAmounts
Total Revenue	1249829	TotalRevenue
Total Expenses	1337657	TotalExpenses
Excess Or Deficit For Year	-87828	ExcessOrDeficitForYear
Other	-$3	OtherAmount
Total Adjustments	-3	TotalAdjustments
Excess Or Deficit Per FS	-87831	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1249829	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	1249829	RevenueSubtotal
Total Revenue Per Form990	1249829	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1337657	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1337657	ExpensesSubtotal
Total Expenses Per Form990	1337657	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	Part XI, Line 8	Identifier
Return Reference	Part XI, Line 8: Other Changes in Net Assets or Fund Balances	ReturnReference
Explanation	ROUNDING $ -3	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	INFORMATION IS PROVIDED SUBJECT TO STATE FREEDOM OF INFORMATION LAW (FOIL) AND UPON REQUEST
Form 990, Part VI, Line 15b	Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	BOARD OF TRUSTEES CONDUCTS ANNUAL EVALUATIONS AND SALARY ADJUSTMENTS BASED ON THIS EVALUATION
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	NIOGA IS DEVELOPING AND ADOPTING CONFLICT OF INTEREST DOCUMENT
Form 990, Part VI, Line 11	Form 990, Part VI, Line 11: Form 990 Review Process	BUSINESS MANAGER REVIEWS ON BEHALF OF BOARD