Operate municipal ice Arena

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$1K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
3 of 6
filings with a surplus
Average surplus $44K a year · 17% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1K
to officers and key staff · 0.9% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $300
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$27K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$156K
-15% vs prior year
Spent
$151K
To programs
92%
Net assets
$190K
By yearFY2020–FY2025
Revenue
$156K
FY2021▼ -15%
Tap a bar for its year
Revenue by fiscal year
FY2020$183K
FY2021$156K
FY2022$248K
FY2023$247K
FY2024$259K
FY2025$482K
Expenses
$151K
FY2021▼ -19%
Tap a bar for its year
Expenses by fiscal year
FY2020$185K
FY2021$151K
FY2022$263K
FY2023$266K
FY2024$210K
FY2025$234K
Net assets
$190K
FY2021▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$185K
FY2021$190K
FY2022$175K
FY2023$155K
FY2024$204K
FY2025$463K

From the FY2021 Form 990 (year ending August 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2000.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $138K Management & general 8% · $13K

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

10 people listed on the 990; $1K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$1,380Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Robert McKowen JR’s $3K as Treasurer is at the 8th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2022FY2021FY2020
Candace Earls——$11,692
Robert McKowen JR$3,336$1,380$1,380
Steven Sbardella——$1,231

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 15aNo

Programs and updates

Gladwin Community Arena is a recreation and sports nonprofit based in Gladwin, MI.

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Provided by the organization

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1 program · $138K · in their own filed words · FY2020
01

Operate and maintain a municipal ice arena, a gymnasium and facility for fitness center, the organization promotes youth and adult hockey

$138Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$300

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$156K
Ln 12
Gifts and grantsLn 1h$71K
Fees for servicesLn 2g$66K
Other incomeLn 4–11$19K
Money outPt IX
$151K
Ln 25
Programscol B$138K
Managementcol C$13K
Owns and owesPt X
$190K
net assets · Ln 32
Cash and savingsLn 1–2$36K
Total assetsLn 16$217K
LiabilitiesLn 26$27K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$71K
Fees for servicesLn 2g$66K
Investment incomeLn 3$4
Other incomeLn 4–11$19K
Total revenueLn 12$156K
Assets in detailPt X, end of year
CashLn 1$36K
SavingsLn 2$325
Cash and savings togetherLn 1–2$36K
Land, buildings, equipmentLn 10c$179K
Total assetsLn 16$217K
LiabilitiesLn 26$27K
Net assetsLn 32$190K
OperationsPt I, VI
EmployeesI 520
VolunteersI 60
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$15K$36K
Land, buildings, equipmentLn 10c$195K$179K
Total assetsLn 16$221K$217K
LiabilitiesLn 26$36K$27K
Net assetsLn 32$185K$190K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$2K$2K
Other salaries and wagesLn 7$34K$34K
Payroll taxesLn 10$4K$4K$160
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$6K$6K
Office expensesLn 13$2K$2K
Information technologyLn 14$831$831
InterestLn 20$843$843
Depreciation, depletion and amortizationLn 22$20K$18K$1K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$68K$66K$3K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$151K$138K$13K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $482K$234K$248K$463K 990 PDF
FY2024 $259K$210K$49K$204K 990 PDF
FY2023 $247K$266K−$19K$155K 990 PDF
FY2022 $248K$263K−$15K$175K 990 PDF
FY2021 Viewing $156K$151K$5K$190K 990 PDF
FY2020 $183K$185K−$3K$185K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $155,993 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $48,856$70,946
I-9 Program service revenuePrior year $91,898$66,168
I-10 Investment incomePrior year $4$4
I-11 Other revenuePrior year $41,800$18,875
I-12 Total revenuePrior year $182,558$155,993
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $67,803$39,847
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $117,480$110,838
I-18 Total expensesPrior year $185,283$150,685
I-19 Revenue less expensesPrior year −$2,725$5,308
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $155,993 across 9 lines filed
Lines not itemized here account for $417 of total revenue; see the IRS return.
VIII-1b Membership dues$38,779
VIII-1f All other contributions, gifts and grants$32,167
VIII-1h Total contributions, gifts and grants$70,946
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $66,168$66,168
VIII-3 Investment incomeExcluded from tax $4$4
VIII-6 Net rental income or lossExcluded from tax $970$970
VIII-8 Net income from fundraising eventsExcluded from tax $6,688$6,688
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,800$10,800
VIII-12 Total revenueRelated to mission $76,968 · Unrelated business $0 · Excluded from tax $8,079$155,993
Part IX · Statement of functional expenses $150,685 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $1,944$1,944
IX-7 Other salaries and wagesPrograms $33,898$33,898
IX-10 Payroll taxesPrograms $3,845 · Management $160$4,005
IX-11c Accounting feesManagement $4,589$4,589
IX-11g Other fees for servicesPrograms $6,440$6,440
IX-13 Office expensesManagement $1,960$1,960
IX-14 Information technologyPrograms $831$831
IX-20 InterestPrograms $843$843
IX-22 Depreciation, depletion and amortizationPrograms $18,384 · Management $1,174$19,558
IX-23 InsurancePrograms $4,876$4,876
IX-24 Other expenses (24a–d)Programs $65,565 · Management $2,856$68,421
IX-24e All other expensesPrograms $3,320$3,320
IX-25 Total functional expensesPrograms $138,002 · Management $12,683 · Fundraising $0$150,685
Part X · Balance sheet $217,023 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $14,572$35,562
X-2 Savings and temporary cash investmentsStart of year $325$325
X-4 Accounts receivableStart of year $8,750$0
X-8 Inventories for sale or useStart of year $2,483$2,483
X-10c Land, buildings and equipment, netStart of year $194,870$178,653
X-16 Total assetsStart of year $221,000$217,023
X-17 Accounts payable and accrued expensesStart of year $459$8,307
X-25 Other liabilitiesStart of year $35,814$18,681
X-26 Total liabilitiesStart of year $36,273$26,988
X-27 Net assets without donor restrictionsStart of year $184,727$190,035
X-32 Total net assets or fund balancesStart of year $184,727$190,035
X-33 Total liabilities and net assetsStart of year $221,000$217,023
Part XI · Reconciliation of net assets $190,035 net assets at year end
XI-1 Total revenue$155,993
XI-2 Total expenses$150,685
XI-3 Revenue less expenses$5,308
XI-4 Net assets at start of year$184,727
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$190,035

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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