Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 03-0335997 • 501(c)3 • Waitsfield, VT
Profile
Provide outdoor skating opportunities to the mad river valley
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
95th percentile
Higher net margin than 95% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Down$152,609
Down $99,087 (-39%) from 2013
Liabilities
Down$0
Down $90,000 (-100%) from 2013
Net Assets
Down$152,609
Down $9,087 (-5.6%) from 2013
Revenue
Up$187,988
Up $152,623 (+432%) from 2013
Expenses
Up$42,866
Up $12,400 (+41%) from 2013
Net Income
Up$145,122
Up $140,223 (+2862%) from 2013
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To provide the community with a recreational skating facility.
Provide outdoor skating opportunities to the mad river valley
| Description | Grants | Expenses |
|---|---|---|
| SKATING OPPORTUNITIES ESTIMATED TO HAVE SERVED 300 PEOPLE IN 2024. | $0 | $42,866 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JEFF BRAUER | President | PT | $0 | - | - |
| ALEX HARVEY | Secretary | PT | $0 | - | - |
| MICHAEL ERAMO | Board Member | PT | $0 | - | - |
| BEN SERVICE | Board Member | PT | $0 | - | - |
| ANDREW MERRILL | Board Member | PT | $0 | - | - |
| BILL MOORE | Board Member | PT | $0 | - | - |
| STEVE LEWIS | Treasurer | PT | $0 | - | - |
“Description: interest earned. Amount: 9. Description: dividends. Amount: 4,268. Total included on form 990-ez, line 4: 4,277. Total to form 990-ez, line 14: 12,645.”
“Description: depreciation. Amount: 540. Description: other expenses. Amount: 12,105.”
“Description: equipment rental. Amount: 321. Description: insurance. Amount: 854. Description: office. Amount: 2,252. Description: supplies - operating. Amount: 200. Description: taxes & licenses. Amount: 1,658. Description: bank fees. Amount: 95. Description: advertising. Amount: 131. Total to form 990-ez, line 16: 5,511.”
“Description: rental ice skates. Beg. Of year amount: 0. End of year amount: 5,141. Description: other depreciable assets. Beg. Of year amount: 0. End of year amount: 52,003.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE SKATIUM INC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6172834157 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 154 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WAITSFIELD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 05673 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 7487 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 95465 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 176502 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 145122 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 24710 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 7487 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 152609 |
| IRS990EZ/GrossReceiptsAmt | 0 | 187988 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4277 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 7487 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 152609 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 7487 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 152609 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 12645 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JEFF BRAUER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ALEX HARVEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHAEL ERAMO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BEN SERVICE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ANDREW MERRILL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | BILL MOORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | STEVE LEWIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 57144 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 5511 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE OUTDOOR SKATING OPPORTUNITIES TO THE MAD RIVER VALLEY |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 7209 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SKATING OPPORTUNITIES ESTIMATED TO HAVE SERVED 300 PEOPLE IN 2024. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 42866 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 42866 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 42866 |
| IRS990EZ/TotalRevenueAmt | 0 | 187988 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 176502 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 176502 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 4277 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 4277 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 7209 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 7209 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 4277 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 4277 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.02280 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.97720 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99420 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 183711 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 183711 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 183711 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 187988 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 187988 |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST EARNED. AMOUNT: 9. DESCRIPTION: DIVIDENDS. AMOUNT: 4,268. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 4,277. TOTAL TO FORM 990-EZ, LINE 14: 12,645. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: DEPRECIATION. AMOUNT: 540. DESCRIPTION: OTHER EXPENSES. AMOUNT: 12,105. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: EQUIPMENT RENTAL. AMOUNT: 321. DESCRIPTION: INSURANCE. AMOUNT: 854. DESCRIPTION: OFFICE. AMOUNT: 2,252. DESCRIPTION: SUPPLIES - OPERATING. AMOUNT: 200. DESCRIPTION: TAXES & LICENSES. AMOUNT: 1,658. DESCRIPTION: BANK FEES. AMOUNT: 95. DESCRIPTION: ADVERTISING. AMOUNT: 131. TOTAL TO FORM 990-EZ, LINE 16: 5,511. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: RENTAL ICE SKATES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 5,141. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 52,003. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVE LEWIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6172834157 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE SKATIUM INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SKAT |
| ReturnHeader/Filer/EIN | 0 | 030335997 |
| ReturnHeader/Filer/PhoneNum | 0 | 8024968909 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 154 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WAITSFIELD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | VT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 05673 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 030349737 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HALL & HOLDEN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 1427 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WAITSFIELD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 05673 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8024963140 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHELE A EID CPA |
| ReturnHeader/ReturnTs | 0 | 2025-12-18T13:58:21-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.