Dorset Park Skating Association Inc

EIN 03-0345659 • 501(c)3 • South Burlington, VT

Profile

To promote recreational opportunities and operate, manage and maintain public ice skating arenas in south burlington, vermont.

600 Swift Street PO Box 9482South Burlington, VT 05407

www.cairnsarena.com

Siviq Scores

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

0.37x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

1.32x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

5.1%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

$125,815

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2023

0.2%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

2.2%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets72nd percentile

Assets

$6,312,093

Up $14,332 (+0.2%) from 2023

Liabilities

Down

$2,309,737

Down $82,430 (-3.4%) from 2023

Net Assets

$4,002,356

Up $96,762 (+2.5%) from 2023

Operations

Liabilities / Revenue87th percentile Net Margin51st percentile

Revenue

$1,748,055

Up $37,707 (+2.2%) from 2023

Expenses

$1,659,268

Up $99,886 (+6.4%) from 2023

Net Income

Down

$88,787

Down $62,179 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

Highlighted filing

2024

Assets$6,312,093

Liabilities$2,309,737

Net Assets$4,002,356

Open 2024 Filing

Operations Trend

Revenue Growth39th percentile

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

Highlighted filing

2024

Revenue$1,748,055

Expenses$1,659,268

Net Income$88,787

Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing

Assets: $6,312,093
Liabilities: $2,309,737
Net assets: $4,002,356
Revenue: $1,748,055
Expenses: $1,659,268
Net income: $88,787

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$6.31	$2.31	$4.00	$1.75	$1.66	$0.09
2023Detailed filing. Detailed filing data is available for this year.	$6.30	$2.39	$3.91	$1.71	$1.56	$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.	$6.28	$2.54	$3.75	$1.54	$1.52	$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.	$6.32	$2.58	$3.74	$1.91	$1.44	$0.47
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.	$6.15	$2.87	$3.28	$1.19	$1.27	$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.65	$0.30	$3.35	$1.39	$1.32	$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.	$3.75	$0.47	$3.27	$1.40	$1.27	$0.13
2017Detailed filing. Detailed filing data is available for this year.	$3.78	$0.62	$3.16	$1.32	$1.24	$0.08
2016Detailed filing. Detailed filing data is available for this year.	$3.87	$0.80	$3.07	$1.30	$1.24	$0.06
2015Detailed filing. Detailed filing data is available for this year.	$3.95	$0.95	$3.01	$1.29	$1.19	$0.10
2014Detailed filing. Detailed filing data is available for this year.	$4.04	$1.13	$2.92	$1.27	$1.16	$0.11
2013Detailed filing. Detailed filing data is available for this year.	$4.07	$1.26	$2.81	$1.22	$1.10	$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.14	$1.45	$2.69		$1.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.23	$1.59	$2.65		$1.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.28	$1.64	$2.65		$1.14

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To

Filing Snapshot

Filing Period: Jan 1, 2023 to Dec 31, 2023
Signed: Nov 13, 2024
Return Version: 2023v5.1
Gross Receipts: $1,759,429

Mission and Program Overview

Mission

To promote recreational opportunities and operate, manage and maintain public ice skating arenas in south burlington, vermont.

Dorset park skating association's (dpsa) primary tax-exempt purpose is to promote ice skating, including amateur hockey, in chittenden county, vermont and to operate ice skating rinks to promote amateur hockey and other ice skating activities. Dpsa leases the c. Douglas cairns arena, an indoor ice skating facility, from the city of south burlington and operates, manages, and maintains it on a non-profit basis.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Land, Buildings, and Equipment, Net	$4,970,642	$4,733,926	▼ $236,716
Rtn Earn Endowment Incm Other Fnds	$3,745,043	$3,905,594	▲ $160,551
Savings and Temporary Cash Investments	$817,424	$1,153,596	▲ $336,172
Investments in Publicly Traded Securities	$174,192	$142,366	▼ $31,826
Accounts Receivable	$120,978	$135,941	▲ $14,963
Cash and Non-Interest-Bearing Accounts	$133,740	$70,494	▼ $63,246
Prepaid Expenses and Deferred Charges	$33,108	$33,127	▲ $19
Inventories for Sale or Use	$18,558	$16,467	▼ $2,091
Intangible Assets	$12,367	$11,844	▼ $523
Pd in Cap Srpls Land Bldg Eqp Fund	$0	$0	→ $0
Cap Stk Tr Prin Current Funds	$0	$0	→ $0
Total Assets	$6,281,009	$6,297,761	▲ $16,752
Liabilities
Mortgage Notes Payable Secured by Investment Property	$2,411,988	$2,339,655	▼ $72,333
Other Liabilities	$29,149	$25,374	▼ $3,775
Deferred Revenue	$15,626	$19,865	▲ $4,239
Accounts Payable and Accrued Expenses	$79,203	$7,273	▼ $71,930
Total Liabilities	$2,535,966	$2,392,167	▼ $143,799
Net Assets / Fund Balance
Total Net Assets Fund Balance	$3,745,043	$3,905,594	▲ $160,551
Total Liabilities and Net Assets / Fund Balance	$6,281,009	$6,297,761	▲ $16,752

Asset Categories

Asset	Book Value	Depreciation	Basis
Buildings	$4,620,872	$2,868,133	$7,489,005
Equipment	$113,054	$414,895	$527,949

Compensation and Service Providers

Top Officer Pay57th percentile

Employees

Name	Title	Base	Other	Total
BOB L'ECUYER	Board Member / Operations Manager	$68,975	$56,840	$125,815

Board Members and Trustees

Name	Title
Tony Cairns	President
Ted Child	Vice President
Bryan Cairns	Board Member
Chris Kenny	Board Member
Doug Ford	Board Member
Greg Bourgea	Board Member
Holly Baker	Board Member
Jason Hamilton	Board Member
Kyle Marquis	Board Member
Peter Child	Board Member
Rick Kozlowski	Board Member
Robert Marquis	Board Member
Scott Albertson	Board Member
Vicki Hildebrand	Board Member
Will Mackinnon	Board Member
David Kaufman	Secretary
Fred Erdman	Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $34,310
Program Service Revenue: $1,512,743
Investment Income: $27,279
Other Revenue: $136,016
All Other Contributions: $34,310
Change in Net Assets: $150,966

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$862,480
Salaries, Compensation, and Employee Benefits	$696,902
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$343,768	$94,891	-	$438,659
Occupancy	$385,402	-	-	$385,402
Depreciation Depletion	$245,295	-	-	$245,295
Other Employee Benefits	$52,958	$23,924	-	$76,882
Current Officers, Directors, Trustees, and Key Employees	-	$75,202	-	$75,202
Insurance	$71,947	-	-	$71,947
Interest	$67,296	-	-	$67,296
Pension Plan Contributions	$14,950	$50,753	-	$65,703
Payroll Taxes	$27,065	$13,391	-	$40,456
All Other Expenses	$11,279	-	-	$11,279
Office Expenses	$5,946	-	-	$5,946
Fees for Services Accounting	-	$5,000	-	$5,000
Other Expenses	$3,652	-	-	$3,652
Fees for Service Investment Mgmnt Fees	-	$350	-	$350
Total Functional Expenses	$1,295,871	$263,511	$0	$1,559,382

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Accrued 401k Match	$23,535
Rooms & Meals Tax Payable	$1,730
Sales Tax Payable	$109

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: No
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: Yes
Other officer compensation reviewed: No
Conflict-of-interest policy: Yes
Audited financial statements prepared: No
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Board members bryan cairns, peter child and kyle marquis are the sons of board members tony cairns, ted child and robert marquis, respectively.”

Form 990, Part VI, Section A, Line 7A

“The board may elect/appoint members of the governing body.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by the treasurer of the organization. Other board members are notified that a return is available for inspection upon request.”

Form 990, Part VI, Section B, Line 12

“The organization reviews conflicts and mitigates. Example - board members would recuse themselves from discussion/vote on items where conflict is known.”

Form 990, Part VI, Section B, Line 15A

“Rink manager - personnel committee of the board of directors meets to determine increase based on local economic factors.”

Form 990, Part VI, Section C, Line 18

“The organization makes its form 990 available upon request. In addition, the 990 is also available on the guidestar (external) website.”

Form 990, Part VI, Section C, Line 19

“Organization documents, conflict of interest policy, and financial statements may be obtained by contacting the administrative office.”

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

“Tony cairns - p.o. Box 9482, south burlington, vt 05407. Ted child - p.o. Box 9482, south burlington, vt 05407. David kaufman - p.o. Box 9482, south burlington, vt 05407. Fred erdman - p.o. Box 9482, south burlington, vt 05407. Bob l'ecuyer - p.o. Box 9482, south burlington, vt 05407. Doug ford - p.o. Box 9482, south burlington, vt 05407. Jason hamilton - p.o. Box 9482, south burlington, vt 05407. Greg bourgea - p.o. Box 9482, south burlington, vt 05407. Will mackinnon - p.o. Box 9482, south burlington, vt 05407. Vicki hildebrand - p.o. Box 9482, south burlington, vt 05407. Bryan cairns - p.o. Box 9482, south burlington, vt 05407. Chris kenny - p.o. Box 9482, south burlington, vt 05407. Rick kozlowski - p.o. Box 9482, south burlington, vt 05407. Peter child - p.o. Box 9482, south burlington, vt 05407. Kyle marquis - p.o. Box 9482, south burlington, vt 05407. Holly baker - p.o. Box 9482, south burlington, vt 05407. Scott albertson - p.o. Box 9482, south burlington, vt 05407. Robert marquis - p.o. Box 9482, south burlington, vt 05407.”

Filing and Contact Details

Filer

Filer Name: Dorset Park Skating Association Inc
EIN: 03-0345659
Phone: 8026585577
Address: 600 SWIFT STREET PO BOX 9482, SOUTH BURLINGTON, VT 05407
Doing Business As: C Douglas Cairns Ice Arena

Signing Officer

Name: Frederic P Erdman
Title: Treasurer
Phone: 8026585577
Signed: 2024-11-13
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Frederic P Erdman
Formed: 1994
Legal Domicile: Vt
Voting Board Members: 18
Independent Board Members: 17
Employees: 30
Volunteers: 0

Preparer

Firm: Am Peisch & Company Llp
Address: 401 WATER TOWER CIRCLE STE 302, COLCHESTER, VT 05446-1914
Preparer: Todd J Burgess CPA
Phone: 8026547255

Raw XML AppendixShowing 400 of 542 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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IRS990/DeductibleNonCashContriInd	0	0
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IRS990/Desc	0	DECEMBER 31, 2023 WAS THE TWENTY-EIGHTH FULL YEAR OF OPERATION OF THE C. DOUGLAS CAIRNS ARENA BY THE DORSET PARK SKATING ASSOCIATION (DPSA). RESIDENTS FROM MANY NEIGHBORING COMMUNITIES WITHIN CHITTENDEN COUNTY AS WELL AS ELSEWHERE THROUGHOUT VERMONT TOOK ADVANTAGE OF THE MANY SERVICES THAT WERE MADE AVAILABLE TO THEM SUCH AS RENTAL OF ICE TIME, GENERAL PUBLIC SKATING, AND RENTAL AND SALES OF SKATING EQUIPMENT. PERCENTAGE OF ICE TIME USAGE CAN BE SUMMARIZED AS FOLLOWS: HOCKEY RELATED ACTIVITIES 77%, GROUP RENTALS 12%, CONTRACT RENTALS 5%, AND PUBLIC SKATING 6%. IN ADDITION TO ICE RENTAL THE TOTAL REVENUE INCLUDED $8,825 GENERATED FROM LOCKER ROOM FEES
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IRS990/Form990PartVIISectionAGrp/PersonNm	0	TONY CAIRNS
IRS990/Form990PartVIISectionAGrp/PersonNm	1	TED CHILD
IRS990/Form990PartVIISectionAGrp/PersonNm	2	DAVID KAUFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm	3	FRED ERDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm	4	BOB L'ECUYER
IRS990/Form990PartVIISectionAGrp/PersonNm	5	DOUG FORD
IRS990/Form990PartVIISectionAGrp/PersonNm	6	JASON HAMILTON
IRS990/Form990PartVIISectionAGrp/PersonNm	7	GREG BOURGEA
IRS990/Form990PartVIISectionAGrp/PersonNm	8	WILL MACKINNON
IRS990/Form990PartVIISectionAGrp/PersonNm	9	VICKI HILDEBRAND
IRS990/Form990PartVIISectionAGrp/PersonNm	10	BRYAN CAIRNS
IRS990/Form990PartVIISectionAGrp/PersonNm	11	CHRIS KENNY
IRS990/Form990PartVIISectionAGrp/PersonNm	12	RICK KOZLOWSKI
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IRS990/Form990PartVIISectionAGrp/PersonNm	14	KYLE MARQUIS
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IRS990/Form990PartVIISectionAGrp/TitleTxt	1	VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt	2	SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt	3	TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt	4	BOARD MEMBER / OPERATIONS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt	5	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	6	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	7	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	8	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	9	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	10	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	11	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	12	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	13	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	14	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	15	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	16	BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt	17	BOARD MEMBER
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IRS990/MissionDesc	0	TO PROMOTE RECREATIONAL OPPORTUNITIES AND OPERATE, MANAGE AND MAINTAIN PUBLIC ICE SKATING ARENAS IN SOUTH BURLINGTON, VERMONT.
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IRS990/OtherExpensesGrp/TotalAmt	2	5514
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IRS990/ProgramServiceRevenueGrp/Desc	2	LOCKER ROOM REVENUE
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt	0	300000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt	0	300000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt	0	MISCELLANEOUS REVENUES - 2019 AMOUNT: $ 200. 2020 AMOUNT: $ 1. 2023 AMOUNT: $ 4,424. VENDING COMMISSION - 2021 AMOUNT: $ 50. 2022 AMOUNT: $ 1,228. 2023 AMOUNT: $ 1,118. EVENT INCOME - 2021 AMOUNT: $ 4,353. 2022 AMOUNT: $ 6,051. 2023 AMOUNT: $ 4,961. REBATE INCOME - 2021 AMOUNT: $ 600.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc	0	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
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