Civic Intelligence

Bridgton Ice Arena Inc

EIN 01-0513859 • 501(c)3 • North Bridgton, ME

Profile

Provide recreational, educational, and athletic programs for the benefit of the town of bridgton, school district #61 and bridgton academy.

PO Box 180North Bridgton, ME 04057

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.56x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

1.60x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

34th percentile

-3.0%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

46th percentile

1.7%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$588,329

Up $9,834 (+1.7%) from 2023

Liabilities

Up

$329,375

Up $15,950 (+5.1%) from 2023

Net Assets

Down

$258,954

Down $6,116 (-2.3%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin34th percentile

Revenue

Up

$206,016

Up $32,072 (+18%) from 2023

Expenses

Down

$212,132

Down $18,659 (-8.1%) from 2023

Net Income

Up

-$6,116

Up $50,731 (+89%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $855,316Liabilities 2010: $60,134Net Assets 2010: $795,1822010Assets 2011: $831,814Liabilities 2011: $24,594Net Assets 2011: $807,2202011Assets 2012: $863,490Liabilities 2012: $56,555Net Assets 2012: $806,9352012Assets 2013: $846,978Liabilities 2013: $88,332Net Assets 2013: $758,6462013Assets 2014: $919,553Liabilities 2014: $249,970Net Assets 2014: $669,5832014Assets 2015: $825,187Liabilities 2015: $248,511Net Assets 2015: $576,6762015Assets 2016: $792,801Liabilities 2016: $255,393Net Assets 2016: $537,4082016Assets 2017: $797,840Liabilities 2017: $294,804Net Assets 2017: $503,0362017Assets 2018: $797,250Liabilities 2018: $311,533Net Assets 2018: $485,7172018Assets 2019: $747,914Liabilities 2019: $319,605Net Assets 2019: $428,3092019Assets 2020: $677,102Liabilities 2020: $307,719Net Assets 2020: $369,3832020Assets 2021: $680,057Liabilities 2021: $307,293Net Assets 2021: $372,7642021Assets 2022: $657,710Liabilities 2022: $335,793Net Assets 2022: $321,9172022Assets 2023: $578,495Liabilities 2023: $313,425Net Assets 2023: $265,0702023Assets 2024: $588,329Liabilities 2024: $329,375Net Assets 2024: $258,9542024

Highlighted filing

2024

Assets$588,329
Liabilities$329,375
Net Assets$258,954
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $190,896Expenses 2010: $172,350Net Income 2010: $18,5462010Expenses 2011: $178,5242011Expenses 2012: $208,7362012Revenue 2013: $142,793Expenses 2013: $191,082Net Income 2013: -$48,2892013Revenue 2014: $159,664Expenses 2014: $248,727Net Income 2014: -$89,0632014Revenue 2015: $162,521Expenses 2015: $255,428Net Income 2015: -$92,9072015Revenue 2016: $120,408Expenses 2016: $159,676Net Income 2016: -$39,2682016Revenue 2017: $137,959Expenses 2017: $172,331Net Income 2017: -$34,3722017Revenue 2018: $133,131Expenses 2018: $150,450Net Income 2018: -$17,3192018Revenue 2019: $117,562Expenses 2019: $174,970Net Income 2019: -$57,4082019Revenue 2020: $108,420Expenses 2020: $167,346Net Income 2020: -$58,9262020Revenue 2021: $192,454Expenses 2021: $189,073Net Income 2021: $3,3812021Revenue 2022: $149,786Expenses 2022: $200,633Net Income 2022: -$50,8472022Revenue 2023: $173,944Expenses 2023: $230,791Net Income 2023: -$56,8472023Revenue 2024: $206,016Expenses 2024: $212,132Net Income 2024: -$6,1162024

Highlighted filing

2024

Revenue$206,016
Expenses$212,132
Net Income-$6,116
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$588,329
Liabilities
$329,375
Net assets
$258,954
Revenue
$206,016
Expenses
$212,132
Net income
-$6,116
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.88$3.29$2.59$2.06$2.12$0.06
2023Detailed filing. Detailed filing data is available for this year.$5.78$3.13$2.65$1.74$2.31$0.57
2022Detailed filing. Detailed filing data is available for this year.$6.58$3.36$3.22$1.50$2.01$0.51
2021Detailed filing. Detailed filing data is available for this year.$6.80$3.07$3.73$1.92$1.89$0.03
2020Detailed filing. Detailed filing data is available for this year.$6.77$3.08$3.69$1.08$1.67$0.59
2019Detailed filing. Detailed filing data is available for this year.$7.48$3.20$4.28$1.18$1.75$0.57
2018Detailed filing. Detailed filing data is available for this year.$7.97$3.12$4.86$1.33$1.50$0.17
2017Detailed filing. Detailed filing data is available for this year.$7.98$2.95$5.03$1.38$1.72$0.34
2016Detailed filing. Detailed filing data is available for this year.$7.93$2.55$5.37$1.20$1.60$0.39
2015Detailed filing. Detailed filing data is available for this year.$8.25$2.49$5.77$1.63$2.55$0.93
2014Detailed filing. Detailed filing data is available for this year.$9.20$2.50$6.70$1.60$2.49$0.89
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.47$0.88$7.59$1.43$1.91$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.63$0.57$8.07$2.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.32$0.25$8.07$1.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.55$0.60$7.95$1.91$1.72$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$206,016
Mission and Program Overview

Mission

To provide recreational, educational, and athletic programs for the benefit of the Town of Bridgton, School Administrative District 61, and Bridgton Academy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$551,511$543,761▼ $7,750
Cash and Non-Interest-Bearing Accounts$18,790$26,882▲ $8,092
Accounts Receivable$5,557$15,045▲ $9,488
Inventories for Sale or Use$2,034$2,034→ $0
Savings and Temporary Cash Investments$603$607▲ $4
Total Assets$578,495$588,329▲ $9,834
Liabilities
Accounts Payable and Accrued Expenses$313,425$329,375▲ $15,950
Total Liabilities$313,425$329,375▲ $15,950
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$265,070$258,954▼ $6,116
Total Net Assets Fund Balance$265,070$258,954▼ $6,116
Total Liabilities and Net Assets / Fund Balance$578,495$588,329▲ $9,834

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$497,572$931,023$1,428,595
Equipment$30,272$69,812$100,084
Other Land Buildings$15,917$7,132$23,049
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Bridgton AcademyTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$83,940
Program Service Revenue
$122,072
Investment Income
$4
Other Revenue
$0
Change in Net Assets
$-6,116

Audited Revenue Reconciliation

Revenue per Audited Statements
$206,016
Total Revenue per Audited Statements
$206,016
Total Revenue per Form 990
$206,016
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$212,132
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$129,743--$129,743
Depreciation Depletion$38,449--$38,449
Insurance$28,453--$28,453
Office Expenses$606--$606
Other Expenses$543--$543
Total Functional Expenses$212,132$0$0$212,132

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$212,132
Total Expenses per Audited Statements$212,132
Total Expenses per Form 990$212,132
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

“Bridgton Ice Arena, Inc. is managed by employees of Bridgton Academy.”

Form 990 governing body review Part VI line 11

“The Form 990 is reviewed by the Chief Financial Officer of Bridgton Academy and then shared with the Ice Arenas governing body prior to submission.”

Governing documents etc available to public Part VI line 19

“Governing documents and conflict of interest statements are not made available to the public. Financial information is made public via Form 990.”

Filing and Contact Details

Filer

Filer Name
Bridgton Ice Arena Inc
EIN
01-0513859
Address
PO Box 180, North Bridgton, ME 04057

Signing Officer

Name
Ares Michaelides
Title
Chief Financial
Phone
2076473322
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Me
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Firm
Peter J Hall CPA LLC
Address
439 PREBLE STREET, South Portland, ME 04106
Preparer
Peter J Hall
Phone
2074150920
Supplemental Narrative

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

“Bridgton Ice Arena follows the provisions of FASB ASC 740-10 Accounting for Uncertainty in Income Taxes,which clarifies the criteria that an individual tax position must satisfy for some or all of the benefits of that position to be recognized in an entitys financial statements. It also prescribes a recognition threshold of more likely-than- not, and a measurement attribute for all tax positions taken or expected to be taken on a tax return, in order for those tax positions to be recognized in the financial statements. There was no cumulative effect on the Academys financial statements related to following these provisions, and no interest or penalties related to uncertain tax positions were accrued.”

Raw XML Appendix371 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0931023
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01428595
IRS990ScheduleD/EquipmentGrp/BookValueAmt030272
IRS990ScheduleD/EquipmentGrp/DepreciationAmt069812
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0100084
IRS990ScheduleD/ExpensesSubtotalAmt0212132
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015917
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07132
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt023049
IRS990ScheduleD/RevenueSubtotalAmt0206016
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Bridgton Ice Arena follows the provisions of FASB ASC 740-10 Accounting for Uncertainty in Income Taxes,which clarifies the criteria that an individual tax position must satisfy for some or all of the benefits of that position to be recognized in an entitys financial statements. It also prescribes a recognition threshold of more likely-than- not, and a measurement attribute for all tax positions taken or expected to be taken on a tax return, in order for those tax positions to be recognized in the financial statements. There was no cumulative effect on the Academys financial statements related to following these provisions, and no interest or penalties related to uncertain tax positions were accrued.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0543761
IRS990ScheduleD/TotalExpensesPerForm990Amt0212132
IRS990ScheduleD/TotalRevenuePerForm990Amt0206016
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0206016
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0212132
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Bridgton Ice Arena, Inc. is managed by employees of Bridgton Academy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is reviewed by the Chief Financial Officer of Bridgton Academy and then shared with the Ice Arenas governing body prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents and conflict of interest statements are not made available to the public. Financial information is made public via Form 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Bridgton Academy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0010221344
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 292
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0North Bridgton
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0ME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd004057
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0Part V, Line 1c: Contributed support from Bridgton Academy: $83,940Part V, Line 1e: Loan payable to Bridgton Academy: $307,018
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0Explanation of information on Schedule R
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0ME
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0578495
IRS990/TotalAssetsEOYAmt0588329
IRS990/TotalAssetsGrp/BOYAmt0578495
IRS990/TotalAssetsGrp/EOYAmt0588329
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt083940
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0212132
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212132
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0313425
IRS990/TotalLiabilitiesEOYAmt0329375
IRS990/TotalLiabilitiesGrp/BOYAmt0313425
IRS990/TotalLiabilitiesGrp/EOYAmt0329375
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0265070
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0258954
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0212132
IRS990/TotalProgramServiceRevenueAmt0122072
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0122072
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0206016
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0578495
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0588329
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.CHALMERSICEARENA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ares Michaelides
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chief Financial
ReturnHeader/BusinessOfficerGrp/PhoneNum02076473322
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Bridgton Ice Arena Inc
ReturnHeader/Filer/BusinessNameControlTxt0BRID
ReturnHeader/Filer/EIN0010513859
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 180
ReturnHeader/Filer/USAddress/CityNm0North Bridgton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004057
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0874134971
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PETER J HALL CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0439 PREBLE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0South Portland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004106
ReturnHeader/PreparerPersonGrp/PhoneNum02074150920
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER J HALL
ReturnHeader/ReturnTs02025-05-15T21:12:43-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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