The Flagship Niagara League
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
The mission of the Flagship Niagara League, in association with the Erie Maritime Museum, is to collect, preserve, document, and interpret the U.S. Brig Niagara and ts role in the Lake Erie compaigns of the War of 1812 and the maritime contributions of Erie to the development
- Income
- $416,375
- Spending
- $786,356
- Spent on programs
- 75%
- Reserves
- -2.7 months of spending
- Largest source of income
- fees for its services, 58%
- Employees
- 17
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 15 out of 100. Higher than 1% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 231% of what it owns.
Living within its means
0 of 15Spending exceeded income by 89% of income.
Income trend
0 of 15Income fell 73% on the year before.
Spending floor
15 of 1575% of spending went to programs and raising each dollar of donations cost 3 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 95% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2521 of 21 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $586,498 spent. The Flagship Niagara League preserves maritime history, fosters citizen engagement, and serves as a gateway between the Erie community and the broader maritime world.The Flagship Niagara League (FNL) currently has three primary spheres of operation: operating the historic schooner Lettie G. Howard, hosting the triennial event Tall Ships Erie, and providing maritime expertise to local, regional and national partners.Lettie G. Howard, built in 1893 in Essex, MA, is the last surviving example of a Fredonia type fishing schooner. Dual-certified as both a passenger vessel and a sailing school vessel, Lettie is our primary platform for providing large-scale access to the local waters of Presque Isle Bay, and the Great Lakes beyond. In 2024, Lettie hosted thousands of members of the general public on history-inflected day sails and sunset sails, delivered bespoke programming to primary and secondary students, both ashore and under sail, and took high school and college students on two-week programs ranging across Lake Erie and Lake Huron. 2024 voyaging programs included Mercyhurst University and the Girl Scouts of Northeast Ohio. Additionally, Lettie serves as a sailing ambassador visiting ports of call across the Great Lakes.Tall Ships Erie (TSE), part of Tall Ships America's Tall Ships Challenge series, brings a fleet of roughly a dozen American, Canadian, and international sailing ships to Erie every three years. Visit Erie estimated that 2022's iteration attracted 105,000 visitors to the city, providing a substantial boost to the local economy.FNL also partners with an array of schools and non-profits, providing maritime expertise and platforms to enable and enrich their programming. These include a close partnership with the Bayfront Maritime Center, engaging students in STEM subjects and building a community sailing program; providing technical expertise and project management to Gannon University to maintain and operate their research vessel; and collaborating with the Regional Science consortium to provide programming under the NOAA B-WET initiative.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 1982.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.