Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.36x
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
Balance Sheet
Assets
Down$251,696
Down $1,210 (-0.5%) from 2012
Net Assets
Up$161,696
Up $4,899 (+3.1%) from 2012
Liabilities
Down$90,000
Down $6,109 (-6.4%) from 2012
Revenue And Expenses
Revenue
Up$35,365
Up $10,084 (+40%) from 2012
Expenses
Up$30,466
Up $5,526 (+22%) from 2012
Net Income
Up$4,899
Up $4,558 (+1337%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Nov 17, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $35,365
Mission and Program Overview
Mission
To provide the community with a recreational skating facility.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| A SUPERVISED SKATING FACILITY PROVIDED TO THE COMMUNITY FOR LOCAL FAMILIES AND GUESTS TO THE AREA TO ENJOY. SUPERVISED HOCKEY PROGRAM FOR LOCAL CHILDREN TO PARTICIPATE IN. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DONALD SWAIN | President | PT | $0 | - | - |
| ZEKE CHURCH | Secretary | PT | $0 | - | - |
| MICHAEL ERAMO | Vice-President | PT | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 03-0335997
- Phone
- 8024968909
Signing Officer
- Name
- Zeke Church
- Title
- Secretary
- Phone
- 8024968909
- Signed
- 2014-11-17
- Discuss with paid preparer
- Yes
Preparer
- Preparer
- Douglas L Hall CPA
- Phone
- 8024963140
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: applications/permits. Amount: 15. Description: depreciation. Amount: 994. Description: equipment expense. Amount: 1,286. Description: insurance. Amount: 2,185. Description: payroll taxes. Amount: 1,216. Description: snow plowing. Amount: 1,400. Description: supplies. Amount: 532. Description: telephone. Amount: 6. Description: office. Amount: 352. Description: dues/subscriptions. Amount: 315. Description: miscellaneous. Amount: 226. Total to form 990-ez, line 16: 8,527.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: n/p northfield savings bank. Beg. Of year amount: 90,000. End of year amount: 90,000. Description: payroll withholdings and taxes. Beg. Of year amount: 6,109. End of year amount: 0.”
Raw XML Appendix165 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | SUGARBUSH PROPERTY GROUP |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8024968909 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 1939 SUGARBUSH ACCESS ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | WARREN |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | VT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 05674 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 12320 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 12104 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 8000 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4899 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1141 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 252906 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 251696 |
| IRS990EZ/GrossReceiptsAmt | 0 | 35365 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 240586 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 239592 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 156797 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 161696 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 156797 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 161696 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 5612 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DONALD SWAIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ZEKE CHURCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHAEL ERAMO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE-PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 8527 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE THE COMMUNITY WITH A RECREATIONAL SKATING FACILITY. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 95 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 27365 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | A SUPERVISED SKATING FACILITY PROVIDED TO THE COMMUNITY FOR LOCAL FAMILIES AND GUESTS TO THE AREA TO ENJOY. SUPERVISED HOCKEY PROGRAM FOR LOCAL CHILDREN TO PARTICIPATE IN. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 15091 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 96109 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 90000 |
| 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 | 30466 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 35365 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 8000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 11000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 226293 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 306293 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 27365 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 14281 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 10494 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 29400 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 18133 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 99673 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00010 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1351 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1475 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 2876 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99300 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99260 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 405966 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 35365 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 25281 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 236787 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 79400 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 29133 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 405966 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 35365 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 25281 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 236837 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 80751 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 30608 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 408842 |
| 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: APPLICATIONS/PERMITS. AMOUNT: 15. DESCRIPTION: DEPRECIATION. AMOUNT: 994. DESCRIPTION: EQUIPMENT EXPENSE. AMOUNT: 1,286. DESCRIPTION: INSURANCE. AMOUNT: 2,185. DESCRIPTION: PAYROLL TAXES. AMOUNT: 1,216. DESCRIPTION: SNOW PLOWING. AMOUNT: 1,400. DESCRIPTION: SUPPLIES. AMOUNT: 532. DESCRIPTION: TELEPHONE. AMOUNT: 6. DESCRIPTION: OFFICE. AMOUNT: 352. DESCRIPTION: DUES/SUBSCRIPTIONS. AMOUNT: 315. DESCRIPTION: MISCELLANEOUS. AMOUNT: 226. TOTAL TO FORM 990-EZ, LINE 16: 8,527. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: N/P NORTHFIELD SAVINGS BANK. BEG. OF YEAR AMOUNT: 90,000. END OF YEAR AMOUNT: 90,000. DESCRIPTION: PAYROLL WITHHOLDINGS AND TAXES. BEG. OF YEAR AMOUNT: 6,109. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| 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 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ZEKE CHURCH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8024968909 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | THE SKATIUM INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SKAT |
| ReturnHeader/Filer/EIN | 0 | 030335997 |
| ReturnHeader/Filer/PhoneNum | 0 | 8024968909 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | C/O SPG 1939 SUGARBUSH ACCESS ROAD |
| ReturnHeader/Filer/USAddress/City | 0 | WARREN |
| ReturnHeader/Filer/USAddress/State | 0 | VT |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 05674 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 030349737 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | HALL & HOLDEN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | PO BOX 1427 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | WAITSFIELD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | VT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 05673 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8024963140 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DOUGLAS L HALL CPA |
| ReturnHeader/ReturnTs | 0 | 2014-11-17T15:26:11-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $251,696
- Liabilities
- $90,000
- Net assets
- $161,696
- Revenue
- $35,365
- Expenses
- $30,466
- Net income
- $4,899