Civic Intelligence

Viking Skating Club Inc C/O Lisa Manley

EIN 04-3068603 • 501(c)3 • Marblehead, MA

Pub. 78 Eligible

Profile

To provide skating instruction

14 Arnold TerraceMarblehead, MA 01945

www.vikingskatingclub.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

31st percentile

-10.0%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$1,600

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

40th percentile

-10%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

7.8%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$33,607

Down $3,859 (-10%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$33,607

Down $3,859 (-10%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin31st percentile

Revenue

Up

$38,611

Up $2,789 (+7.8%) from 2024

Expenses

Up

$42,470

Up $2,166 (+5.4%) from 2024

Net Income

Up

-$3,859

Up $623 (+14%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$80K$60K$40K$20K$0Assets 2009: $14,627Liabilities 2009: $02009Assets 2010: $10,708Liabilities 2010: $02010Assets 2011: $15,034Liabilities 2011: $0Net Assets 2011: $15,0342011Assets 2012: $20,715Liabilities 2012: $02012Assets 2013: $27,230Liabilities 2013: $0Net Assets 2013: $27,2302013Assets 2014: $37,293Liabilities 2014: $0Net Assets 2014: $37,2932014Assets 2015: $52,818Liabilities 2015: $0Net Assets 2015: $52,8182015Assets 2016: $61,679Liabilities 2016: $0Net Assets 2016: $61,6792016Assets 2017: $68,351Liabilities 2017: $0Net Assets 2017: $68,3512017Assets 2018: $67,144Liabilities 2018: $0Net Assets 2018: $67,1442018Assets 2019: $67,175Liabilities 2019: $0Net Assets 2019: $67,1752019Assets 2020: $60,738Liabilities 2020: $0Net Assets 2020: $60,7382020Assets 2021: $58,232Liabilities 2021: $0Net Assets 2021: $58,2322021Assets 2022: $44,038Liabilities 2022: $0Net Assets 2022: $44,0382022Assets 2023: $41,948Liabilities 2023: $0Net Assets 2023: $41,9482023Assets 2024: $37,466Net Assets 2024: $37,4662024Assets 2025: $33,607Net Assets 2025: $33,6072025

Highlighted filing

2025

Assets$33,607
Liabilities-
Net Assets$33,607
Open 2025 Filing

Operations Trend

Revenue Growth62nd percentile

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

$100K$50K$0-$50KRevenue 2009: $41,184Expenses 2009: $41,624Net Income 2009: -$4402009Revenue 2010: $49,535Expenses 2010: $53,454Net Income 2010: -$3,9192010Revenue 2011: $54,534Expenses 2011: $50,208Net Income 2011: $4,3262011Revenue 2012: $67,336Expenses 2012: $61,655Net Income 2012: $5,6812012Revenue 2013: $62,863Expenses 2013: $56,348Net Income 2013: $6,5152013Revenue 2014: $67,982Expenses 2014: $57,919Net Income 2014: $10,0632014Revenue 2015: $71,793Expenses 2015: $56,268Net Income 2015: $15,5252015Revenue 2016: $64,311Expenses 2016: $55,450Net Income 2016: $8,8612016Revenue 2017: $60,808Expenses 2017: $54,136Net Income 2017: $6,6722017Revenue 2018: $51,327Expenses 2018: $52,534Net Income 2018: -$1,2072018Revenue 2019: $49,601Expenses 2019: $49,570Net Income 2019: $312019Revenue 2020: $53,601Expenses 2020: $60,038Net Income 2020: -$6,4372020Revenue 2021: $186Expenses 2021: $2,692Net Income 2021: -$2,5062021Revenue 2022: $27,681Expenses 2022: $41,875Net Income 2022: -$14,1942022Revenue 2023: $32,365Expenses 2023: $34,455Net Income 2023: -$2,0902023Revenue 2024: $35,822Expenses 2024: $40,304Net Income 2024: -$4,4822024Revenue 2025: $38,611Expenses 2025: $42,470Net Income 2025: -$3,8592025

Highlighted filing

2025

Revenue$38,611
Expenses$42,470
Net Income-$3,859
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$33,607
Liabilities
-
Net assets
$33,607
Revenue
$38,611
Expenses
$42,470
Net income
-$3,859
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$33.6$33.6$38.6$42.5$3.86
2024Detailed filing. Detailed filing data is available for this year.$37.5$37.5$35.8$40.3$4.48
2023Detailed filing. Detailed filing data is available for this year.$41.9$0.00$41.9$32.4$34.5$2.09
2022Detailed filing. Detailed filing data is available for this year.$44.0$0.00$44.0$27.7$41.9$14.2
2021Detailed filing. Detailed filing data is available for this year.$58.2$0.00$58.2$0.19$2.69$2.51
2020Detailed filing. Detailed filing data is available for this year.$60.7$0.00$60.7$53.6$60.0$6.44
2019Detailed filing. Detailed filing data is available for this year.$67.2$0.00$67.2$49.6$49.6$0.03
2018Detailed filing. Detailed filing data is available for this year.$67.1$0.00$67.1$51.3$52.5$1.21
2017Detailed filing. Detailed filing data is available for this year.$68.4$0.00$68.4$60.8$54.1$6.67
2016Detailed filing. Detailed filing data is available for this year.$61.7$0.00$61.7$64.3$55.5$8.86
2015Detailed filing. Detailed filing data is available for this year.$52.8$0.00$52.8$71.8$56.3$15.5
2014Detailed filing. Detailed filing data is available for this year.$37.3$0.00$37.3$68.0$57.9$10.1
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.2$0.00$27.2$62.9$56.3$6.52
2012Summary only. Only limited summary data is available for this year.$20.7$0.00$67.3$61.7$5.68
2011Summary only. Only limited summary data is available for this year.$15.0$0.00$15.0$54.5$50.2$4.33
2010Summary only. Only limited summary data is available for this year.$10.7$0.00$49.5$53.5$3.92
2009Summary only. Only limited summary data is available for this year.$14.6$0.00$41.2$41.6$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 12, 2025
Return Version
2024v5.0
Gross Receipts
$38,611
Mission and Program Overview

Mission

To provide skating instruction

Program Services

DescriptionGrantsExpenses
TO PROVIDE SKATING INSTRUCTION-$42,470
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LISA MANLEYPresident-$1,600-$1,600
PAULA POBIEDZINSKITreasurer-$415-$415
LISA MANLEYDirector-$0--
MANDY POLISKYClerk-$0--
Filing and Contact Details

Filer

Filer Name
Viking Skating Club Inc
EIN
04-3068603
Phone
6176455488
Address
14 ARNOLD TERRACE, MARBLEHEAD, MA 01945

Signing Officer

Name
Lisa Manley
Title
President
Phone
6176455488
Signed
2025-01-12

Preparer

Firm
Jmihle Inc
Address
100 CONIFER HILL DRIVE SUITE 314, DANVERS, MA 01923
Preparer
Jessica Ihle
Phone
7815931400
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses show expense 3,610 ice time rental 18,875 instructor fee 9,525 isi fee and insurance 2,425 office expense 5,810 total 40,245”

Form 990-ez, Part V

“Information regarding personal benefit contracts: the organization did not during the year recieve 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.”

Raw XML Appendix148 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum06176455488
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt014 ARNOLD TERRACE
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt014 ARNOLD TERRACE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MARBLEHEAD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001945
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt037466
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt033607
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0570
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3859
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0210
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt037466
IRS990EZ/Form990TotalAssetsGrp/EOYAmt033607
IRS990EZ/GrossReceiptsAmt038611
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt02
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt037466
IRS990EZ/NetAssetsOrFundBalancesEOYAmt033607
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt037466
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt033607
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt11600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt3415
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LISA MANLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LISA MANLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MANDY POLISKY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PAULA POBIEDZINSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CLERK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt040245
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE SKATING INSTRUCTION
IRS990EZ/ProgramServiceRevenueAmt038039
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE SKATING INSTRUCTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt042470
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt02015
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt042470
IRS990EZ/TotalProgramServiceExpensesAmt042470
IRS990EZ/TotalRevenueAmt038611
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.VIKINGSKATINGCLUB.COM
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0570
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt034979
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt031709
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt027678
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0181
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt095117
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt014
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt038041
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt038041
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt014
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt0133158
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt038611
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt034979
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt031709
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt027678
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0181
IRS990ScheduleA/Total509Grp/TotalAmt0133158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt038613
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt034982
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt031710
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt027681
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0186
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0133172
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SHOW EXPENSE 3,610 ICE TIME RENTAL 18,875 INSTRUCTOR FEE 9,525 ISI FEE AND INSURANCE 2,425 OFFICE EXPENSE 5,810 TOTAL 40,245
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS: THE ORGANIZATION DID NOT DURING THE YEAR RECIEVE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART V
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA MANLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06176455488
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VIKING SKATING CLUB INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O LISA MANLEY
ReturnHeader/Filer/BusinessNameControlTxt0VIKI
ReturnHeader/Filer/EIN0043068603
ReturnHeader/Filer/PhoneNum06176455488
ReturnHeader/Filer/USAddress/AddressLine1Txt014 ARNOLD TERRACE
ReturnHeader/Filer/USAddress/CityNm0MARBLEHEAD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001945
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0833131365
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JMIHLE INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 CONIFER HILL DRIVE SUITE 314
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DANVERS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001923
ReturnHeader/PreparerPersonGrp/PhoneNum07815931400
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JESSICA IHLE
ReturnHeader/ReturnTs02026-01-15T10:18:35-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits