philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Serving the American Rinks FY2022 filing

Not tax-deductible

Colorado Spgs, CO501(c)(6)Community Development EIN 84-1537531Revenue $792K in FY2022

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

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

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.
80¢ of each $1 spent went to programs.
$126K 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

FY2022 · 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
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$126K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
11 mo
of spending, in cash
Looks good: 11.3 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
$47K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$792K
+84% vs prior year
Spent
$883K
To programs
80%
Net assets
$834K
By yearFY2020–FY2024
Revenue
$792K
FY2022▲ +84%
Tap a bar for its year
Revenue by fiscal year
FY2020$342K
FY2021$431K
FY2022$792K
FY2023$914K
FY2024$1.0M
Expenses
$883K
FY2022▲ +47%
Tap a bar for its year
Expenses by fiscal year
FY2020$534K
FY2021$600K
FY2022$883K
FY2023$909K
FY2024$1.1M
Net assets
$834K
FY2022▲ +23%
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 FY2022 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

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

80 cents of each dollar spent went to programs.

Program services 80% · $709K Management & general 20% · $174K

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

Something off? Claim to add context

Who runs it and what they're paid

20 people listed on the 990; $126K paid to officers and key staff.

Part VII, Section A · reportable compensation
Jeff Theiler
Chief Operating Officer
$126,129Pt VII · Sec A
Bruce Urban
Vice President
$0Pt VII · Sec A
Pat Ferrill
Treasurer
$0Pt VII · Sec A
Jon Jepson
Secretary
$0Pt VII · Sec A
Ray Ferry
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Larry Reid
Director
$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 →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for Serving the American Rinks

Tap to ask. Serving the American Rinks sees how many people are interested.

Your first name shows with your question. Serving the American Rinks answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $709K · in their own filed words · FY2022
01

North American Rink Conference & Expo (narce)

Provides industry specific education and training to ice rink professionals as well as a trade show. Due to COVID-19, this event was not held during 2021.

$292Kprogram expense
02

Membership

Provided benefits, including education and training discounts, publications, events and resources to 357 facility members; 258 individual members; 90 vendor members.

$228Kprogram expense
03

Seminars/Training

Provided industry specific education and training to approximately 161 ice rink professionals through online courses.

$189Kprogram 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 FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$792K
Ln 12
Fees for servicesLn 2g$654K
Other incomeLn 4–11$137K
Money outPt IX
$883K
Ln 25
Programscol B$709K
Managementcol C$174K
Owns and owesPt X
$834K
net assets · Ln 32
Cash and savingsLn 1–2$829K
Total assetsLn 16$881K
LiabilitiesLn 26$47K
PeoplePt VI, VII
20
listed · VII A
PaidVII A1
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$654K
Other incomeLn 4–11$137K
Total revenueLn 12$792K
Assets in detailPt X, end of year
CashLn 1$829K
Cash and savings togetherLn 1–2$829K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$881K
LiabilitiesLn 26$47K
Net assetsLn 32$834K
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 FY22End FY22
Cash and savingsLn 1–2$730K$829K
Land, buildings, equipmentLn 10c$3K$0
Total assetsLn 16$769K$881K
LiabilitiesLn 26$93K$47K
Net assetsLn 32$676K$834K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$142K$103K$39K
Other salaries and wagesLn 7$102K$74K$28K
Pension plan contributionsLn 8$4K$3K$990
Other employee benefitsLn 9$8K$6K$2K
Payroll taxesLn 10$18K$13K$5K
Legal feesLn 11b$356$356
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$101K$75K$26K
Advertising and promotionLn 12$2K$1K$600
Office expensesLn 13$203K$198K$5K
OccupancyLn 16$5K$5K
TravelLn 17$127K$104K$23K
Conferences, conventions and meetingsLn 19$116K$114K$2K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$15K$15K
Other expenses (24a–d)Ln 24$28K$19K$10K
All other expensesLn 24e$1K$198$991
Total functional expensesLn 25$883K$709K$174K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.0M$1.1M−$41K$1.2M 990 PDF
FY2023 $914K$909K$5K$1.0M 990 PDF
FY2022 Viewing $792K$883K−$92K$834K 990 PDF
FY2021 $431K$600K−$169K$676K 990 PDF
FY2020 $342K$534K−$191K$595K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $791,928 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $300,987$654,458
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $130,021$137,470
I-12 Total revenuePrior year $431,008$791,928
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 $266,707$273,711
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $333,616$609,786
I-18 Total expensesPrior year $600,323$883,497
I-19 Revenue less expensesPrior year −$169,315−$91,569
Part VI · Governance 19 of 19 board members independent, 2 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
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 $791,928 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $654,458$654,458
VIII-5 RoyaltiesRelated to mission $137,470$137,470
VIII-12 Total revenueRelated to mission $791,928 · Unrelated business $0 · Excluded from tax $0$791,928
Part IX · Statement of functional expenses $883,497 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $102,653 · Management $39,448$142,101
IX-7 Other salaries and wagesPrograms $73,619 · Management $28,291$101,910
IX-8 Pension plan contributionsPrograms $2,580 · Management $990$3,570
IX-9 Other employee benefitsPrograms $5,597 · Management $2,203$7,800
IX-10 Payroll taxesPrograms $13,254 · Management $5,076$18,330
IX-11b Legal feesManagement $356$356
IX-11c Accounting feesManagement $7,550$7,550
IX-11g Other fees for servicesPrograms $75,368 · Management $26,038$101,406
IX-12 Advertising and promotionPrograms $1,200 · Management $600$1,800
IX-13 Office expensesPrograms $197,884 · Management $5,420$203,304
IX-16 OccupancyManagement $5,184$5,184
IX-17 TravelPrograms $104,015 · Management $23,275$127,290
IX-19 Conferences, conventions and meetingsPrograms $114,147 · Management $1,517$115,664
IX-22 Depreciation, depletion and amortizationManagement $3,058$3,058
IX-23 InsuranceManagement $14,630$14,630
IX-24 Other expenses (24a–d)Programs $18,524 · Management $9,831$28,355
IX-24e All other expensesPrograms $198 · Management $991$1,189
IX-25 Total functional expensesPrograms $709,039 · Management $174,458 · Fundraising $0$883,497
Part X · Balance sheet $880,776 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $730,089$829,029
X-4 Accounts receivableStart of year $14,028$41,483
X-9 Prepaid expenses and deferred chargesStart of year $21,546$10,264
X-10c Land, buildings and equipment, netStart of year $3,058$0
X-16 Total assetsStart of year $768,721$880,776
X-17 Accounts payable and accrued expensesStart of year $39,917$34,315
X-25 Other liabilitiesStart of year $10,136$12,487
X-26 Total liabilitiesStart of year $93,178$46,802
X-27 Net assets without donor restrictionsStart of year $675,543$833,974
X-32 Total net assets or fund balancesStart of year $675,543$833,974
X-33 Total liabilities and net assetsStart of year $768,721$880,776
Part XI · Reconciliation of net assets $833,974 net assets at year end
XI-1 Total revenue$791,928
XI-2 Total expenses$883,497
XI-3 Revenue less expenses−$91,569
XI-4 Net assets at start of year$675,543
XI-9 Other changes in net assets$250,000
XI-10 Net assets at end of year$833,974

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.