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Charles Moore Arena INC

Tax-deductible

Orleans, MA501(c)(3)Since 1981Recreation & SportsEIN 04-2723604Revenue $854K in FY2025

On file with the IRScharlesmoorearena.orgPo Box 1441, 02653-1441 · Orleans, MATax-exempt since Feb 1981Publicly supported — 509(a)(2)

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To own and operate an ice Arena on lower cape cod

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 14 volunteers and 35 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $67K a year · 9% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 8.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$465K
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$854K
+2% vs prior year
Spent
$864K
To programs
79%
Net assets
$713K
By yearFY2020–FY2025
Revenue
$854K
FY2025▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$775K
FY2021$595K
FY2022$812K
FY2023$815K
FY2024$840K
FY2025$854K
Expenses
$864K
FY2025▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$593K
FY2021$576K
FY2022$724K
FY2023$753K
FY2024$780K
FY2025$864K
Net assets
$713K
FY2025▼ -1%
Tap a bar for its year
Net assets by fiscal year
FY2020$494K
FY2021$514K
FY2022$602K
FY2023$664K
FY2024$724K
FY2025$713K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1981.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $686K Management & general 21% · $178K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
Ronald Fancy
Director
$0Pt VII · Sec A
Judy Lindahl
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Abby Colley
President
$0Pt VII · Sec A
Jason Quinn
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See Charles Moore Arena INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Operates an ice arena on Lower Cape Cod.

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Provided by the organization

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1 program · $686K · in their own filed words · FY2024
01

Provide access to the public for ice skating in the lower cape area. Specific programs include instructional and competitive hockey programs,public skating sessions, youth programs and skate rentals

$686Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 4 grants · $28K · 2020–2024
Unitemized GrantFY2024$8,036
Unitemized GrantFY2023$6,000
Unitemized GrantFY2021$6,000
Unitemized GrantFY2020$8,000

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$854K
Ln 12
Fees for servicesLn 2g$798K
Other incomeLn 4–11$45K
Gifts and grantsLn 1h$5K
Money outPt IX
$864K
Ln 25
Programscol B$686K
Managementcol C$178K
Owns and owesPt X
$713K
net assets · Ln 32
Cash and savingsLn 1–2$582K
Total assetsLn 16$1.2M
LiabilitiesLn 26$465K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$798K
Investment incomeLn 3$5K
Other incomeLn 4–11$45K
Total revenueLn 12$854K
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$581K
Cash and savings togetherLn 1–2$582K
Land, buildings, equipmentLn 10c$436K
Total assetsLn 16$1.2M
LiabilitiesLn 26$465K
Net assetsLn 32$713K
OperationsPt I, VI
EmployeesI 535
VolunteersI 614
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$604K$582K
Land, buildings, equipmentLn 10c$412K$436K
Total assetsLn 16$1.2M$1.2M
LiabilitiesLn 26$446K$465K
Net assetsLn 32$724K$713K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$8K$8K
Other salaries and wagesLn 7$313K$211K$102K
Payroll taxesLn 10$28K$19K$9K
Accounting feesLn 11c$12K$12K
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$13K$1K$12K
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$25K$25K
Depreciation, depletion and amortizationLn 22$43K$42K$530
InsuranceLn 23$44K$41K$3K
Other expenses (24a–d)Ln 24$317K$317K
All other expensesLn 24e$51K$39K$13K
Total functional expensesLn 25$864K$686K$178K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $854K$864K−$11K$713K 990 PDF
FY2024 $840K$780K$60K$724K 990 PDF
FY2023 $815K$753K$62K$664K 990 PDF
FY2022 $812K$724K$88K$602K 990 PDF
FY2021 $595K$576K$20K$514K 990 PDF
FY2020 $775K$593K$182K$494K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $853,613 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,169$5,101
I-9 Program service revenuePrior year $787,251$798,274
I-10 Investment incomePrior year $4,506$4,954
I-11 Other revenuePrior year $42,792$45,284
I-12 Total revenuePrior year $839,718$853,613
I-13 Grants and similar amounts paidPrior year $6,000$8,036
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $309,465$340,513
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $464,236$515,761
I-18 Total expensesPrior year $779,701$864,310
I-19 Revenue less expensesPrior year $60,017−$10,697
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $853,613 across 5 lines filed
Lines not itemized here account for $45,284 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$5,101
VIII-1h Total contributions, gifts and grants$5,101
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $798,274$798,274
VIII-3 Investment incomeExcluded from tax $4,954$4,954
VIII-12 Total revenueRelated to mission $843,558 · Unrelated business $0 · Excluded from tax $4,954$853,613
Part IX · Statement of functional expenses $864,310 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $8,036$8,036
IX-7 Other salaries and wagesPrograms $210,765 · Management $101,885$312,650
IX-10 Payroll taxesPrograms $18,783 · Management $9,080$27,863
IX-11c Accounting feesManagement $12,187$12,187
IX-12 Advertising and promotionPrograms $8,234$8,234
IX-13 Office expensesPrograms $1,337 · Management $11,967$13,304
IX-19 Conferences, conventions and meetingsManagement $1,777$1,777
IX-20 InterestManagement $24,878$24,878
IX-22 Depreciation, depletion and amortizationPrograms $42,457 · Management $530$42,987
IX-23 InsurancePrograms $40,547 · Management $3,145$43,692
IX-24 Other expenses (24a–d)Programs $317,263$317,263
IX-24e All other expensesPrograms $38,744 · Management $12,695$51,439
IX-25 Total functional expensesPrograms $686,166 · Management $178,144 · Fundraising $0$864,310
Part X · Balance sheet $1,178,524 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $1,000$1,000
X-2 Savings and temporary cash investmentsStart of year $603,389$580,709
X-3 Pledges and grants receivableStart of year $115,400$91,789
X-4 Accounts receivableStart of year $6,920$9,816
X-8 Inventories for sale or useStart of year $12,525$15,383
X-9 Prepaid expenses and deferred chargesStart of year $10,045$36,667
X-10c Land, buildings and equipment, netStart of year $412,331$435,658
X-14 Intangible assetsStart of year $8,032$7,502
X-16 Total assetsStart of year $1,169,642$1,178,524
X-17 Accounts payable and accrued expensesStart of year $14,382$47,745
X-26 Total liabilitiesStart of year $445,856$465,435
X-27 Net assets without donor restrictionsStart of year $608,386$621,300
X-28 Net assets with donor restrictionsStart of year $115,400$91,789
X-32 Total net assets or fund balancesStart of year $723,786$713,089
X-33 Total liabilities and net assetsStart of year $1,169,642$1,178,524
Part XI · Reconciliation of net assets $713,089 net assets at year end
XI-1 Total revenue$853,613
XI-2 Total expenses$864,310
XI-3 Revenue less expenses−$10,697
XI-4 Net assets at start of year$723,786
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$713,089

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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