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Serving the American Rinks

Not tax-deductible

Colorado Spgs, CO501(c)(6)Community Development EIN 84-1537531Revenue $1.0M in FY2024

On file with the IRSusicerinks.com1775 Bob Johnson Dr, 80906-4026 · Colorado Spgs, COTax-exempt since Feb 2003

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Serving the American Rinks provides education and resources to help increase operational efficiencies, safety procedures and the sustainability of ice facilities in the united states.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
82¢ of each $1 spent went to programs.
$238K 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

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $98K a year · 14% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$238K
to officers and key staff · 22% of spending
Top officer’s pay lower than 62% of similar orgs
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 13.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $125K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$66K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
+14% vs prior year
Spent
$1.1M
To programs
82%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$1.0M
FY2024▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$342K
FY2021$431K
FY2022$792K
FY2023$914K
FY2024$1.0M
Expenses
$1.1M
FY2024▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2020$534K
FY2021$600K
FY2022$883K
FY2023$909K
FY2024$1.1M
Net assets
$1.2M
FY2024▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2020$595K
FY2021$676K
FY2022$834K
FY2023$1.0M
FY2024$1.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2003.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $882K Management & general 18% · $199K

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

25 people listed on the 990; $238K paid to officers and key staff.

Part VII, Section A · reportable compensation
Jeff Theiler
Chief Operating Officer
$134,373Pt VII · Sec A
John Monteleone
Dir of Education
$103,310Pt VII · Sec A
Larry Reid
Director Thru Oct 2023
$0Pt VII · Sec A
Mike Mulhall
Director
$0Pt VII · Sec A
Rory Mushlin
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jeff Theiler’s $134K as Chief Operating Officer is at the 38th percentile of top reported officer pay among 2832 $1–10M community development 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jeff Theiler$134,373$126,451$126,129$117,151$111,915
John Monteleone$103,310————

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.

See Serving the American Rinks 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

Improves ice facilities' efficiency, safety, and sustainability through education and resources.

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Provided by the organization

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3 programs · $882K · in their own filed words · FY2024
01

North American Rink Conference & Expo (narce)

Provides industry specific education and training to ice rink professionals as well as a trade show.

$407Kprogram expense
02

Membership

Provided benefits, including education and training discounts, publications, events and resources to 445 facility members; 274 individual members; 113 vendor members.

$264Kprogram expense
03

Seminars/Training

Provided industry specific education and training to approximately 239 ice rink professionals through in-person courses.

$210Kprogram 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
USA Hockey INCFY2024$125K
Total grants receivedfrom 1 funder$125K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.0M
Ln 12
Fees for servicesLn 2g$834K
Other incomeLn 4–11$150K
Investment incomeLn 3$55K
Money outPt IX
$1.1M
Ln 25
Programscol B$882K
Managementcol C$199K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.3M
LiabilitiesLn 26$66K
PeoplePt VI, VII
25
listed · VII A
PaidVII A2
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$834K
Investment incomeLn 3$55K
Other incomeLn 4–11$150K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
SavingsLn 2$1.2M
Cash and savings togetherLn 1–2$1.2M
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$1.3M
LiabilitiesLn 26$66K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 53
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$1.0M$1.2M
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$1.1M$1.3M
LiabilitiesLn 26$56K$66K
Net assetsLn 32$1.0M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$154K$111K$43K
Other salaries and wagesLn 7$111K$80K$31K
Pension plan contributionsLn 8$4K$3K$1K
Other employee benefitsLn 9$14K$10K$4K
Payroll taxesLn 10$19K$14K$5K
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$13K$13K
Other fees for servicesLn 11g$123K$91K$33K
Advertising and promotionLn 12$150$150
Office expensesLn 13$237K$232K$5K
OccupancyLn 16$5K$5K
TravelLn 17$121K$94K$27K
Conferences, conventions and meetingsLn 19$225K$215K$10K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$36K$32K$4K
Total functional expensesLn 25$1.1M$882K$199K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.0M$1.1M−$41K$1.2M 990 PDF
FY2023 $914K$909K$5K$1.0M 990 PDF
FY2022 $792K$883K−$92K$834K 990 PDF
FY2021 $431K$600K−$169K$676K 990 PDF
FY2020 $342K$534K−$191K$595K 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 FY2024 990 (6 parts)
Part I · Summary $1,039,671 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $777,663$834,003
I-10 Investment incomePrior year $0$55,399
I-11 Other revenuePrior year $136,455$150,269
I-12 Total revenuePrior year $914,118$1,039,671
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 $270,931$302,333
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $638,000$778,722
I-18 Total expensesPrior year $908,931$1,081,055
I-19 Revenue less expensesPrior year $5,187−$41,384
Part VI · Governance 20 of 20 board members independent, 2 to look at
VI-1a Voting members of the governing body20
VI-1b Independent voting members20
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,039,671 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $834,003$834,003
VIII-3 Investment incomeExcluded from tax $55,399$55,399
VIII-5 RoyaltiesRelated to mission $150,269$150,269
VIII-12 Total revenueRelated to mission $984,272 · Unrelated business $0 · Excluded from tax $55,399$1,039,671
Part IX · Statement of functional expenses $1,081,055 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $110,759 · Management $43,072$153,831
IX-7 Other salaries and wagesPrograms $79,631 · Management $30,968$110,599
IX-8 Pension plan contributionsPrograms $3,094 · Management $1,204$4,298
IX-9 Other employee benefitsPrograms $10,368 · Management $4,032$14,400
IX-10 Payroll taxesPrograms $13,723 · Management $5,482$19,205
IX-11b Legal feesManagement $9,373$9,373
IX-11c Accounting feesManagement $12,584$12,584
IX-11g Other fees for servicesPrograms $90,830 · Management $32,603$123,433
IX-12 Advertising and promotionPrograms $150$150
IX-13 Office expensesPrograms $231,986 · Management $4,687$236,673
IX-16 OccupancyManagement $5,184$5,184
IX-17 TravelPrograms $94,223 · Management $26,662$120,885
IX-19 Conferences, conventions and meetingsPrograms $215,201 · Management $9,795$224,996
IX-23 InsuranceManagement $9,644$9,644
IX-24 Other expenses (24a–d)Programs $31,863 · Management $3,937$35,800
IX-25 Total functional expensesPrograms $881,828 · Management $199,227 · Fundraising $0$1,081,055
Part X · Balance sheet $1,272,559 assets, 11 lines filed
X-2 Savings and temporary cash investmentsStart of year $1,032,735$1,244,076
X-4 Accounts receivableStart of year $9,945$14,233
X-9 Prepaid expenses and deferred chargesStart of year $17,452$14,250
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $1,101,132$1,272,559
X-17 Accounts payable and accrued expensesStart of year $38,549$53,562
X-25 Other liabilitiesStart of year $17,172$12,749
X-26 Total liabilitiesStart of year $55,721$66,311
X-27 Net assets without donor restrictionsStart of year $1,045,411$1,206,248
X-32 Total net assets or fund balancesStart of year $1,045,411$1,206,248
X-33 Total liabilities and net assetsStart of year $1,101,132$1,272,559
Part XI · Reconciliation of net assets $1,206,248 net assets at year end
XI-1 Total revenue$1,039,671
XI-2 Total expenses$1,081,055
XI-3 Revenue less expenses−$41,384
XI-4 Net assets at start of year$1,045,411
XI-9 Other changes in net assets$202,221
XI-10 Net assets at end of year$1,206,248

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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