NFIA501(c)(7) · MEDIUMNAICS 713910EIN 16-0570165

Niagara Frontier Country Club Inc

Youngstown, NY · founded 1945
13 filings on recordFY 20112023medium confidence
Compare to peers →
FY23 Total Revenue
$1.75M
▲ 8.1% YoY
FY23 Total Expenses
$1.75M
▲ 4.9% YoY
Operating Margin
-0.2%
revenue minus expenses ÷ revenue
Employees
86
headcount as reported on filing

The Five-Year Picture

FY2019 — FY2023 · as filed
Revenue
$1.7M
▲ 52.6% / 5y
1.12.22.21.61.7
Expenses
$1.8M
▲ 25.8% / 5y
1.41.41.41.71.8
Total Assets
$2.1M
▲ 37.8% / 5y
1.51.91.92.32.1
Total Liabilities
$1.8M
▲ 11.2% / 5y
1.61.51.52.01.8

Year-on-year detail

from IRS Form 990
LineFY19FY20FY21FY22FY23Δ total
Revenue$1.1M$2.2M$2.2M$1.6M$1.7M+52.6%
Expenses$1.4M$1.4M$1.4M$1.7M$1.8M+25.8%
Net surplus-$247K$762K$762K-$52K-$3K-98.6%
Total assets$1.5M$1.9M$1.9M$2.3M$2.1M+37.8%
Total liabilities$1.6M$1.5M$1.5M$2.0M$1.8M+11.2%
Net assets-$88K$365K$365K$313K$310K-454.1%

Officer & staff compensation

FY23 · from IRS Form 990
Officer · EmployeeReportableOther

+ 11 unpaid officers/directors as reported (AARON ROTELLA, AL MACK, ANTHONY DIBACCO, +8 more)

All 11 listed officers reported $0 compensation — volunteer board.

Top contractors

FY23 · vendors paid $100k+ as reported

No contractors reported.

Revenue by activity

FY23 · dues, greens fees, dining, and other sources
Line itemAmount
GREENS FEES$308,221
GOLF CART FEES$155,972

Balance sheet & capital

FY23 · IRS Form 990, Part X
Mortgages & notes payable
$838K
$28K paid down
Net land, buildings & equipment
$2.0M
book value, net of depreciation
Facility age
53%
accumulated depreciation ÷ cost — higher = older plant
Debt over time
$0$220K$440K$661K$881KFY20 · $881KFY20FY21 · $881KFY21FY22 · $867KFY22FY23 · $838KFY23

Mortgages & notes payable is the club’s reported long-term debt. A year-over-year rise typically signals a capital project being financed; a fall signals deleveraging. A dash marks a line the filing did not report — not a zero.

Operating expenses

FY23 · Form 990, Part IX
Insurance$114,777
Occupancy$135,884
Depreciation & depletion$163,126
Advertising & promotion$919
Office expenses$19,385
Legal fees$55,591
Other professional fees$45,237

Selected functional-expense lines as itemized on Form 990, Part IX. A reported management-fee line indicates the club pays an outside management company. Lines the filing left blank are omitted.

NFounded in 1945, Niagara Frontier Country Club Inc reported $1.75M of revenue for FY23, at an operating margin of -0.2%. Revenue moved up 8.1% against the prior posted return. Every figure on this page is drawn from the club’s Form 990 as filed; a dash marks a value the filing did not report.

Source documents
Form 990, FY2023 · period ending Sun Dec 31 2023 00:00:00 GMT+0000 (Coordinated Universal Time)
Form 990, FY2022 · period ending Sat Dec 31 2022 00:00:00 GMT+0000 (Coordinated Universal Time)
Form 990, FY2021 · period ending Fri Dec 31 2021 00:00:00 GMT+0000 (Coordinated Universal Time)
+ 10 more · via ProPublica
The Quarterly · free

Get Niagara Frontier Country Club Inc’s next filing — the day it posts.

We read every 990 so you don't have to — new filings, compensation moves, and the figures worth knowing, four times a year.

Quarterly only · no spam
Free · quarterly · unsubscribe in one click

Similar clubs

matched on revenue, geography & business mix
Same revenue band

Clubs within ±20% of your $1.7M in total revenue.

CULPCountry Club Of Culpeper Inc
Revenue $1.8M — near your $1.7M
OHLDOld Hickory Country Club
Revenue $1.8M — near your $1.7M
HANNHannastown Golf Club Inc
Revenue $1.7M — near your $1.7M
Same state · NY

Clubs in NY, ordered by how close their revenue is to yours.

Similar revenue mix

Clubs whose split across dues, golf, F&B and racquets most resembles yours.

OCCOOconee County Country Club
100% similar revenue mix
ELMHElmhurst Country Club
100% similar revenue mix
Similar payroll intensity

Clubs spending ~45% of revenue on payroll, like you.

CROCCrockett Golf And Country Club Inc
Payroll intensity 45.2% · near your 45.2%
HSNAHawk's Nest Golf Club Inc
Payroll intensity 45.2% · near your 45.2%
PVINPine Valley Country Club Inc
Payroll intensity 45.2% · near your 45.2%
IRS FORM 990
PART VII · NAMED OFFICERS
PART IX · COMPENSATION
SCHEDULE · INITIATION FEES
PUBLIC RECORD
what we read
The Quarterly · delivered free

Read the filings
before the board does.

Every new 990, every shift in the compensation bands, every notable year-over-year swing — compiled into one briefing each edition, for the people who actually run these clubs.

4×
a year · never more
990·
every figure, to a filing
Subscribe
Quarterly only · no spam

No sales mail, no third-party lists.
Unsubscribe anytime.

Privacy PolicyDisclaimerMethodology© 2026 Country Club Intel