Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 01-0368190 • 501(c)3 • Augusta, ME
Profile
To encourage and promote ice skating programs in the State of Maine.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
35th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Assets
Up$357,324
Up $49,936 (+16%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$357,324
Up $49,936 (+16%) from 2023
Revenue
Up$475,596
Up $89,836 (+23%) from 2023
Expenses
Up$418,614
Up $44,239 (+12%) from 2023
Net Income
Up$56,982
Up $45,597 (+401%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.
The mission of the Skating Association of Maine is to encourage and promote ice skating programs in the State of Maine.
To encourage and promote ice skating programs in the state of maine
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $296,003 | $307,388 | ▲ $11,385 |
| Cash and Non-Interest-Bearing Accounts | $179,815 | $192,051 | ▲ $12,236 |
| Savings and Temporary Cash Investments | $107,620 | $107,673 | ▲ $53 |
| Accounts Receivable | $7,950 | $7,046 | ▼ $904 |
| Inventories for Sale or Use | $618 | $618 | → $0 |
| Total Assets | $296,003 | $307,388 | ▲ $11,385 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $296,003 | $307,388 | ▲ $11,385 |
| Total Liabilities and Net Assets / Fund Balance | $296,003 | $307,388 | ▲ $11,385 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $11,943 | $11,943 |
| Name | Title |
|---|---|
| Susan Smith | President |
| Steven Prescott | Vice President |
| Sandra Prescott | Director -prescott Rep |
| Eric Nason | Director at Large |
| Mark Ellis | Director at Large |
| Stephen Jewel | Director at Large |
| Lars Schultz Neilson | Secretary |
| Heather Knowles | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $364,231 |
| Salaries, Compensation, and Employee Benefits | $10,144 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $24,371 | - | - | $24,371 |
| Office Expenses | $1,708 | - | - | $21,355 |
| Other Salaries and Wages | $6,962 | - | - | $8,702 |
| Insurance | $1,246 | - | - | $1,557 |
| Payroll Taxes | $1,154 | - | - | $1,442 |
| Fees for Services Legal | $75 | - | - | $94 |
| Total Functional Expenses | $352,370 | $0 | $0 | $374,375 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $56,999 |
| Fundraising Direct Expenses | $29,390 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Wreath Sales | $34,912 | $34,912 | $23,190 | $11,722 |
| Calender Sales | $16,800 | $16,800 | $2,883 | $13,917 |
| Total Events | $56,999 | $56,999 | $29,390 | $27,609 |
| Liability | Amount |
|---|---|
| Federal income taxes | - |
“Sandra and steven prescott have a family relationship”
“THE SKATING ASSOCIATION OF MAINE OFFERS FOUR TYPES OF MEMBERSHIP A HOME MEMBERSHIP IS AVAILABLE TO ANY PERSON WHOSE PRIMARY SKATING MEMBERSHIP RESIDES WITH THE SKATING ASSOCIATION OF MAINE SAM. THIS INDIVIDUAL IS REGISTERED THROUGH SAM WITH HIS OR HER RESPECTIVE NATIONAL GOVERNING BODY NGB, AND REPRESENTS SAM AT COMPETITIONS, GAMES AND TOURNAMENTS. HOME MEMBERS, 18 YEARS OF AGE OR OLDER, ARE VOTING MEMBERS OF THE SKATING ASSOCIATION OF MAINE. B. ASSOCIATE MEMBERSHIP IS AVAILABLE TO ANY INDIVIDUAL WHOSE NGB REGISTRATION IS WITH ANOTHER CLUB OR ASSOCIATION. AN ASSOCIATE MEMBER MAY NOT REPRESENT SAM IN COMPETITIONS, GAMES, OR TOURNAMENTS. AT CLUB MEETINGS, THEY HAVE A PRIVILEGE OF THE FLOOR, AND MAY SPEAK, BUT THEY HAVE NO VOTE, AND MAY NOT HOLD ELECTED OR APPOINTED OFFICE ON THE BOARD OF DIRECTORS OF STEERING COMMITTEES. C. SUPPORTING MEMBERSHIP FRIENDS OF SAM IS AVAILABLE TO ANY INDIVIDUAL WHO DESIRES TO SUPPORT SAM BE BECOMING A MEMBER, BUT WITHOUT THE REQUIREMENT OF REGISTERING WITH AN NGB. SUPPORTING MEMBERS HAVE THE PRIVILEGE OF THE FLOOR, BUT HAVE NO SPEECH OR VOTING RIGHTS. D. HONORARY MEMBERSHIP IS AN HONOR THAT MAY BE BESTOWED BY THE ASSOCIATION UPON AN INDIVIDUAL OR ENTITY BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT, IN PERSON OR BY PROXY, AT ANY MEETING OF THE ASSOCIATION. HONORARY MEMBERS SHALL BE FREE FROM INITIATION FEES, DUES, OR ASSESSMENTS. THEY MAY REPRESENT THE ASSOCIATION IN EXHIBITIONS AND ATTEND ICE SKATING SESSIONS UNDER THE SAME RULES GOVERNING OTHER MEMBERS. hONORARY MEMBERS HAVE THE PRIVILEGE OF THE FLOOR, OF SPEECH, BUT HAVE NO VOTING RIGHTS.”
“Skating association of maine members elect at large members of the 4-8 member board of directors. There also are two steering committees - figure skating and hockey. Each steering committee will elect from its membership two directors to the board of directors.”
“The president and the finance chair of the board of directors review the form 99, prepared by and independent accountant, before it is filed.”
“A conflict of interest arises when a trustee, officer, director, committee member, other volunteer or staff member involved in making a decision is in the position of benefit, directly or indirectly, from his or her dealings with the association or with a person conducting business with the association. The definition of a benefit includes both tangible and intangible benefits.”
“Each trustee, officer, director, committee member, staff member and volunteer must a. Avoid conflicts of interest, or the appearance of conflicts, between their personal interests and those of the association in dealing with outside entities or individuals. B. Disclose real, apparent, or the appearance of conflicts of interest to the trustees, board and or steering committee, as apporpriate. C. Refrain from voting on matters that involve a real conflict of interest or the unresolved appearance of a conflict. D. Conflicted members may not participate in the discussion and should be excused from the meeting during any discussion, unless the majority of the meeting determines otherwise by a majority vote in the absence of the conflicted member. All directors are asked to disclose any potential conflicts of interest at each board meeting.”
“Form 990, Part IX, Section PROGRAM SERVICE, Line 11G HOCKEY OFFICIALS, TIMEKEEPERS, REFEREESPROGRAM SERVICE EXPENSES- 24,344”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 7950 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 7046 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO ENCOURAGE AND PROMOTE ICE SKATING PROGRAMS IN THE STATE OF MAINE |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherContributionsAmt | 0 | 9501 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | HEATHER KNOWLES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2074463033 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 5663 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | AUGUSTA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04332 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 179815 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 192051 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 56999 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 9501 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 177 |
| IRS990/CYOtherExpensesAmt | 0 | 364231 |
| IRS990/CYOtherRevenueAmt | 0 | 27609 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 348473 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 11385 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 10144 |
| IRS990/CYTotalExpensesAmt | 0 | 374375 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 385760 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | THE ASSOCIATION EXISTS TO ENCOURAGE AND PROMOTE THE PARTICIPATION, INSTRUCTION, PRACTICE, AND ADVANCEMENTOF ITS MEMBERS IN THE SPORT OF SKATING ON ICE. THE ASSOCIATIONS PROGRAMS INCLUDE, BUR ARE NOT LIMITED TO, LEARN TO SKATE, FIGURE SKATING, AND HOCKEY, AND ARE PROMOTED IN ACCORDANCE WITH THE RULES AND REGULATIONS OF EACH SPORTS NATIONAL GOVERNING BODY NGB. THE ASSOCIATION ALSO STRIVES TO INSTILL THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY, AND TEAMWORK IN ITS MEMBERS. DURING 2019, THE SKATING ASSOCIATION OF MAINE SERVED APPROXIMATELY 488 CHILDREN AND YOUTH THROUGH FORMAL PROGRAMS AND COUNTLESS MORE PARTICIPATED IN FREE SKATE. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExcsTaxSect4951Or4952Or4953Ind | 0 | false |
| IRS990/ExpenseAmt | 0 | 352370 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 75 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 94 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SUSAN SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | STEVEN PRESCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LARS SCHULTZ NEILSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | HEATHER KNOWLES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ERIC NASON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARK ELLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STEPHEN JEWEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SANDRA PRESCOTT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR -PRESCOTT REP |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1981 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 29390 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 56999 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 415150 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1246 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1557 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 618 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 618 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 177 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 177 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 6 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 11943 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 11943 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO ENCOURAGE AND PROMOTE ICE SKATING PROGRAMS IN THE STATE OF MAINE |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 296003 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 307388 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 27609 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1708 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 21355 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | HOCKEY EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | FIGURE SKATING EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | BASIC SKILLS EXPENSE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 291278 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 25576 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 24371 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 291278 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25576 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24371 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 6962 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 8702 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 1154 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1442 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | HEATHER KNOWLES |
| IRS990/ProfessionalFundraisingInd | 0 | true |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713940 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713940 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713940 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713940 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ICE HOCKEY PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BASIC SKILLS PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FIGURE SKATING PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 280201 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 57825 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 7887 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 2560 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 280201 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 57825 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 7887 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 2560 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 3744 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 106 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 333831 |
| IRS990/PYOtherRevenueAmt | 0 | 34766 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 323255 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 15428 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 12612 |
| IRS990/PYTotalExpensesAmt | 0 | 346443 |
| IRS990/PYTotalRevenueAmt | 0 | 361871 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 11385 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 348473 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 296003 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 307388 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 107620 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 107673 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 5100 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 5100 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 5100 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 5100 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5673 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 26073 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 9501 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3744 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3906 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6502 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20552 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 44205 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 177 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 106 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 103 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 175 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 343 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 904 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 348473 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 323255 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 295532 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 283010 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 350328 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1600598 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 177 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 106 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 103 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 175 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 343 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 904 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00050 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00050 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98360 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98370 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1618730 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 5100 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 5100 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 5100 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 5100 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 5673 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 26073 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 357974 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 326999 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 299438 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 289512 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 370880 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1644803 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 358151 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 327105 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 299541 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 289687 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 371223 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1645707 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 11943 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 11943 |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Financial derivatives and other financial products |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Closely-held equity interests |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 29390 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | WREATH SALES |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | CALENDER SALES |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 34912 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 16800 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 5287 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 56999 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 34912 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 16800 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 5287 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 56999 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 27609 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 3317 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 29390 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 23190 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 2883 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 1 |
| IRS990ScheduleG/SpecialFundraisingEventsInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SANDRA AND STEVEN PRESCOTT HAVE A FAMILY RELATIONSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SKATING ASSOCIATION OF MAINE OFFERS FOUR TYPES OF MEMBERSHIP A HOME MEMBERSHIP IS AVAILABLE TO ANY PERSON WHOSE PRIMARY SKATING MEMBERSHIP RESIDES WITH THE SKATING ASSOCIATION OF MAINE SAM. THIS INDIVIDUAL IS REGISTERED THROUGH SAM WITH HIS OR HER RESPECTIVE NATIONAL GOVERNING BODY NGB, AND REPRESENTS SAM AT COMPETITIONS, GAMES AND TOURNAMENTS. HOME MEMBERS, 18 YEARS OF AGE OR OLDER, ARE VOTING MEMBERS OF THE SKATING ASSOCIATION OF MAINE. B. ASSOCIATE MEMBERSHIP IS AVAILABLE TO ANY INDIVIDUAL WHOSE NGB REGISTRATION IS WITH ANOTHER CLUB OR ASSOCIATION. AN ASSOCIATE MEMBER MAY NOT REPRESENT SAM IN COMPETITIONS, GAMES, OR TOURNAMENTS. AT CLUB MEETINGS, THEY HAVE A PRIVILEGE OF THE FLOOR, AND MAY SPEAK, BUT THEY HAVE NO VOTE, AND MAY NOT HOLD ELECTED OR APPOINTED OFFICE ON THE BOARD OF DIRECTORS OF STEERING COMMITTEES. C. SUPPORTING MEMBERSHIP FRIENDS OF SAM IS AVAILABLE TO ANY INDIVIDUAL WHO DESIRES TO SUPPORT SAM BE BECOMING A MEMBER, BUT WITHOUT THE REQUIREMENT OF REGISTERING WITH AN NGB. SUPPORTING MEMBERS HAVE THE PRIVILEGE OF THE FLOOR, BUT HAVE NO SPEECH OR VOTING RIGHTS. D. HONORARY MEMBERSHIP IS AN HONOR THAT MAY BE BESTOWED BY THE ASSOCIATION UPON AN INDIVIDUAL OR ENTITY BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT, IN PERSON OR BY PROXY, AT ANY MEETING OF THE ASSOCIATION. HONORARY MEMBERS SHALL BE FREE FROM INITIATION FEES, DUES, OR ASSESSMENTS. THEY MAY REPRESENT THE ASSOCIATION IN EXHIBITIONS AND ATTEND ICE SKATING SESSIONS UNDER THE SAME RULES GOVERNING OTHER MEMBERS. hONORARY MEMBERS HAVE THE PRIVILEGE OF THE FLOOR, OF SPEECH, BUT HAVE NO VOTING RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SKATING ASSOCIATION OF MAINE MEMBERS ELECT AT LARGE MEMBERS OF THE 4-8 MEMBER BOARD OF DIRECTORS. THERE ALSO ARE TWO STEERING COMMITTEES - FIGURE SKATING AND HOCKEY. EACH STEERING COMMITTEE WILL ELECT FROM ITS MEMBERSHIP TWO DIRECTORS TO THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PRESIDENT AND THE FINANCE CHAIR OF THE BOARD OF DIRECTORS REVIEW THE FORM 99, PREPARED BY AND INDEPENDENT ACCOUNTANT, BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A CONFLICT OF INTEREST ARISES WHEN A TRUSTEE, OFFICER, DIRECTOR, COMMITTEE MEMBER, OTHER VOLUNTEER OR STAFF MEMBER INVOLVED IN MAKING A DECISION IS IN THE POSITION OF BENEFIT, DIRECTLY OR INDIRECTLY, FROM HIS OR HER DEALINGS WITH THE ASSOCIATION OR WITH A PERSON CONDUCTING BUSINESS WITH THE ASSOCIATION. THE DEFINITION OF A BENEFIT INCLUDES BOTH TANGIBLE AND INTANGIBLE BENEFITS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | EACH TRUSTEE, OFFICER, DIRECTOR, COMMITTEE MEMBER, STAFF MEMBER AND VOLUNTEER MUST A. AVOID CONFLICTS OF INTEREST, OR THE APPEARANCE OF CONFLICTS, BETWEEN THEIR PERSONAL INTERESTS AND THOSE OF THE ASSOCIATION IN DEALING WITH OUTSIDE ENTITIES OR INDIVIDUALS. B. DISCLOSE REAL, APPARENT, OR THE APPEARANCE OF CONFLICTS OF INTEREST TO THE TRUSTEES, BOARD AND OR STEERING COMMITTEE, AS APPORPRIATE. C. REFRAIN FROM VOTING ON MATTERS THAT INVOLVE A REAL CONFLICT OF INTEREST OR THE UNRESOLVED APPEARANCE OF A CONFLICT. D. CONFLICTED MEMBERS MAY NOT PARTICIPATE IN THE DISCUSSION AND SHOULD BE EXCUSED FROM THE MEETING DURING ANY DISCUSSION, UNLESS THE MAJORITY OF THE MEETING DETERMINES OTHERWISE BY A MAJORITY VOTE IN THE ABSENCE OF THE CONFLICTED MEMBER. ALL DIRECTORS ARE ASKED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AT EACH BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Form 990, Part IX, Section PROGRAM SERVICE, Line 11G HOCKEY OFFICIALS, TIMEKEEPERS, REFEREESPROGRAM SERVICE EXPENSES- 24,344 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section SECTION A, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section SECTION A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section SECTION A, Line 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section SECTION B, Line 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section SECTION B, Line 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, Section Program Service, Line 11G |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 296003 |
| IRS990/TotalAssetsEOYAmt | 0 | 307388 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 296003 |
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