Nonprofit · EIN 16-1297699
NIAGARA FRONTIER BOAT RACING ASSOCIATION INC
Tax-exempt · GRAND ISLAND, NY 14072
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | -$2,072 | $903 | -$2,975 | $12,031 | $0 | $12,031 |
| December 31, 2024 | 990-EZ | -$1,346 | $883 | -$2,229 | $15,006 | $0 | $15,006 |
| December 31, 2023 | 990-EZ | -$16,101 | $841 | -$16,942 | $17,235 | $0 | $17,235 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $84,239
- Membership dues
- $270
- Net income from fundraising events
- -$86,581
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $850
- Other expenses
- $53
- Program services (functional)
- $127,422
Balance sheet and other
- Total assets, start of year
- $15,006
- Total assets, end of year
- $12,031
- Total liabilities, end of year
- $0
- Net assets, end of year
- $12,031
- Cash, savings and investments
- $12,031
- Gross receipts
- $125,350
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN KREBS | COMMODORE | 3 | $0 |
| KENNETH BRODIE | VICE COMMODORE | 5 | $0 |
| GARY ROESCH | TREASURER | 2 | $0 |
| JOHN TOMMASULOL | DIRECTOR | 1 | $0 |
| CHARLES MILLER | SERGEANT-AT-ARMS | 1 | $0 |
| LYLE DINSMORE | DIRECTOR | 1 | $0 |
| PAUL REID | DIRECTOR | 1 | $0 |
| BILL DEGLOPPER | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN KREBS | COMMODORE | 3 | $0 |
| KENNETH BRODIE | VICE COMMODORE | 5 | $0 |
| GARY ROESCH | TREASURER | 2 | $0 |
| WILLIAM DEGLOPPER | DIRECTOR | 1 | $0 |
| CHARLES MILLER | SERGEANT-AT-ARMS | 1 | $0 |
| JOHN TOMMASULO | DIRECTOR | 1 | $0 |
| PAUL REID | DIRECTOR | 1 | $0 |
| LYLE DINSMORE | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN KREBS | COMMODORE | 3 | $0 |
| JOHN TOMMASULO | VICE COMMODORE | 5 | $0 |
| GARY ROESCH | TREASURER | 2 | $0 |
| WILLIAM DEGLOPPER | DIRECTOR | 1 | $0 |
| CHARLES MILLER | DIRECTOR | 1 | $0 |
| KENNETH BRODIE | DIRECTOR | 1 | $0 |
| PAUL REID | DIRECTOR | 1 | $0 |
| LYLE DINSMORE | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4068 E RIVER RD, GRAND ISLAND, NY 14072-1445
- Signed the 990-EZ
- GARY ROESCH, TREASURER
- Phone
- (716) 583-7969
- Website
- THUNDERONTHENIAGARA.COM
- Return prepared by
- FEDERSPIEL PFEIFER & KUBICKI CPA PC
Mission
PROMOTE BOAT RACING.
Program accomplishments
- SOCIAL CLUB WHOSE PURPOSE IS TO PROMOTE BOAT RACING ON THE NIAGARA RIVER. AN ANNUAL EVENT IS HELD IN THE SUMMER: THUNDER ON THE NIAGARA THAT SERVES AS A FUNDRAISER AND FOR THE PROMOTION OF BOAT RACING.Expenses $127,422
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 16-1297699
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1987
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $12,031
- Income (IRS master file)
- $125,350
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | -$2,072 | $903 | $12,031 | XML |
| 990-EZ | December 2024 | -$1,346 | $883 | $15,006 | IRS |
| 990-EZ | December 2023 | -$16,101 | $841 | $17,235 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 16-1297699).
Questions about NIAGARA FRONTIER BOAT RACING ASSOCIATION INC
- What is the EIN of NIAGARA FRONTIER BOAT RACING ASSOCIATION INC?
- The employer identification number (EIN) of NIAGARA FRONTIER BOAT RACING ASSOCIATION INC is 16-1297699.
- Is NIAGARA FRONTIER BOAT RACING ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1987.
- Are donations to NIAGARA FRONTIER BOAT RACING ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NIAGARA FRONTIER BOAT RACING ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NIAGARA FRONTIER BOAT RACING ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NIAGARA FRONTIER BOAT RACING ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of NIAGARA FRONTIER BOAT RACING ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does NIAGARA FRONTIER BOAT RACING ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of -$2,072, expenses of $903 and total assets of $12,031 at year end.
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