Nonprofit · EIN 26-3861753
NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION
Tax-exempt · SANBORN, NY 14132
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $80,708 | $302,767 | -$222,059 | $2,379,914 | $0 | $2,379,914 |
| September 30, 2024 | 990 | $812,084 | $311,535 | $500,549 | $2,627,085 | $25,112 | $2,601,973 |
| September 30, 2023 | 990 | $721,445 | $151,562 | $569,883 | $2,141,973 | $40,549 | $2,101,424 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $67,290
- of which government grants
- $67,290
- Program service revenue
- $0
- Investment income
- $13,418
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $254,740
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $291,791
- Management and general (functional)
- $10,976
Balance sheet and other
- Total assets, start of year
- $2,627,085
- Total assets, end of year
- $2,379,914
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,379,914
- Net assets with donor restrictions
- $2,379,914
- Gross receipts
- $80,708
- Employees
- 0
- Volunteers
- 3
- Year formed
- 2008
- State of legal domicile
- NY
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 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT RESTAINO | CHAIRPERSON Trustee or director, Officer | 0.5 | $0 |
| RICHARD E UPDEGROVE | VICE CHAIRPERSON Trustee or director, Officer | 0.5 | $0 |
| MICHAEL CASALE | SECRETARY (THRU 5/25) Trustee or director, Officer | 0.5 | $0 |
| ANDREA KLYCZEK | SECRETARY (EFF 7/25) Trustee or director, Officer | 0.5 | $0 |
| AMY SCHIFFERLI | PRESIDENT Officer | 5 | $0 |
| MARGIT DENNING | TREASURER Officer | 0.5 | $0 |
990 for the year ended September 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT RESTAINO | CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| RICHARD E UPDEGROVE | VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| MICHAEL CASALE | SECRETARY Trustee or director, Officer | 2 | $0 |
| AMY E SCHIFFERLI | PRESIDENT Officer | 5 | $0 |
| JACQUILINE MINICUCCI | TREASURER (THRU 3/24) Officer | 0.5 | $0 |
| MARGIT DENNING | TREASURER (EFF 7/24) Officer | 0.5 | $0 |
990 for the year ended September 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT RESTAINO | CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| RICHARD E UPDEGROVE | VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 |
| MICHAEL CASALE | SECRETARY Trustee or director, Officer | 2 | $0 |
| AMY E SCHIFFERLI | PRESIDENT Officer | 2 | $0 |
| JACQUILINE MINICUCCI | TREASURER Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 6311 INDUCON CORPORATE DR STE 1, SANBORN, NY 14132-9012
- In care of
- % AMY FISK
- Principal officer (990 for 2024)
- AMY SCHIFFERLI, 6311 INDUCON CORPORATE DRIVE 1, SANBORN, NY 14132
- Signed the 990
- AMY SCHIFFERLI, PRESIDENT
- Phone
- (716) 278-8750
- Return prepared by
- LUMSDEN & MCCORMICK LLP
Mission
TO PROVIDE FINANCIAL ASSISTANCE IN THE FORM OF LOW-INTEREST LOANS AND SUBGRANTS TO ELIGIBLE ENTITIES FOR REMEDIATION OF BROWNFIELD SITES THROUGHOUT NIAGARA COUNTY.
Program accomplishments
- TO PROVIDE LOW-INTEREST LOANS AND SUBGRANTS TO ELIGIBLE ENTITIES FOR REMEDIATION OF BROWNFIELD SITES THROUGHOUT NIAGARA COUNTY. SEE SCHEDULE O FOR DETAILS.EXPENSES ARE A RESULT OF SUBGRANTS ENTERED INTO IN 2024, AS WELL AS RELATED ADMINISTRATIVE, CONSULTING AND LEGAL EXPENSES. IN THE CURRENT YEAR $246,050 WAS EXPENDED FOR 5627 NIAGARA FALLS BOULEVARD, AND $8,690 WAS EXPENDED ON 2020 RIVER ROAD. REVENUE REPRESENTS INTEREST INCOME FROM LOANS RECEIVABLE.Expenses $291,791 · grants $254,740 · revenue $13,418
What it must file and when
IRS records say it files Not required (state instrumentality). Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 26-3861753
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2010
- Accounting year ends
- September
- Files
- Not required (state instrumentality)
- Category (NTEE)
- Environment (C20)
- Assets (IRS master file)
- $2,379,914
- Income (IRS master file)
- $80,708
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $80,708 | $302,767 | $2,379,914 | XML |
| 990 | September 2024 | $812,084 | $311,535 | $2,627,085 | XML |
| 990 | September 2023 | $721,445 | $151,562 | $2,141,973 | XML |
| 990 | September 2022 | $775,830 | $556,111 | $1,533,438 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 26-3861753).
Questions about NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION
- What is the EIN of NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION is 26-3861753.
- Is NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION file?
- Form Not required (state instrumentality).
- When is the next return of NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION?
- The 990 for the year ended September 30, 2025 names AMY SCHIFFERLI.
- Who are the officers and directors of NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION?
- The 990 for the year ended September 30, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does NIAGARA COUNTY BROWNFIELD DEVELOPMENT CORPORATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $80,708, expenses of $302,767 and total assets of $2,379,914 at year end.
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