Civic Intelligence

Rotary Veterans Memorial Pavilion Inc

EIN 20-5510852 • 501(c)3 • Moscow, ID

Profile

The organization was created to promote community involvement through recreational activity, education classes, and to deter juvenile delinquency. Offered through the use of the facility is ice skating, hockey team participation, and educational skating classes. No one individual group profits, nor does any person or group receive personal benefit.

PO Box 8023Moscow, ID 83843

www.palouseicerink.com

Siviq Scores

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

Liabilities / Assets

80th percentile

0.52x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

98th percentile

13.91x

Higher debt load relative to revenue than 98% of similar nonprofits.

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

Net Margin

2nd percentile

-209%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

27th percentile

$54,613

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 22.7% of source-year revenue.

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

Asset Growth

16th percentile

-7.6%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

1st percentile

-83%

Faster revenue growth than 1% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$6,473,215

Down $531,988 (-7.6%) from 2023

Liabilities

Down

$3,348,183

Down $28,213 (-0.8%) from 2023

Net Assets

Down

$3,125,032

Down $503,775 (-14%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin2nd percentile

Revenue

Down

$240,680

Down $1,190,440 (-83%) from 2023

Expenses

Up

$744,455

Up $124,117 (+20%) from 2023

Net Income

Down

-$503,775

Down $1,314,557 (-162%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $557,554Liabilities 2010: $298,484Net Assets 2010: $259,0702010Assets 2011: $550,421Liabilities 2011: $260,449Net Assets 2011: $289,9722011Assets 2012: $575,301Liabilities 2012: $220,643Net Assets 2012: $354,6582012Assets 2013: $624,506Liabilities 2013: $60,392Net Assets 2013: $564,1142013Assets 2014: $745,775Liabilities 2014: $62,821Net Assets 2014: $682,9542014Assets 2015: $738,142Liabilities 2015: $13,010Net Assets 2015: $725,1322015Assets 2016: $804,182Liabilities 2016: $6,063Net Assets 2016: $798,1192016Assets 2017: $839,582Liabilities 2017: $49Net Assets 2017: $839,5332017Assets 2018: $880,516Liabilities 2018: $35Net Assets 2018: $880,4812018Assets 2019: $1,155,108Liabilities 2019: $335Net Assets 2019: $1,154,7732019Assets 2020: $1,315,681Liabilities 2020: $1,253Net Assets 2020: $1,314,4282020Assets 2021: $1,894,550Liabilities 2021: $1,510Net Assets 2021: $1,893,0402021Assets 2022: $4,985,513Liabilities 2022: $2,167,488Net Assets 2022: $2,818,0252022Assets 2023: $7,005,203Liabilities 2023: $3,376,396Net Assets 2023: $3,628,8072023Assets 2024: $6,473,215Liabilities 2024: $3,348,183Net Assets 2024: $3,125,0322024

Highlighted filing

2024

Assets$6,473,215
Liabilities$3,348,183
Net Assets$3,125,032
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2010: $190,095Expenses 2010: $152,380Net Income 2010: $37,7152010Revenue 2011: $172,028Expenses 2011: $141,126Net Income 2011: $30,9022011Expenses 2012: $149,1502012Expenses 2013: $184,7712013Revenue 2014: $358,507Expenses 2014: $239,667Net Income 2014: $118,8402014Revenue 2015: $390,083Expenses 2015: $347,905Net Income 2015: $42,1782015Revenue 2016: $291,543Expenses 2016: $218,556Net Income 2016: $72,9872016Revenue 2017: $235,175Expenses 2017: $194,399Net Income 2017: $40,7762017Revenue 2018: $272,812Expenses 2018: $231,864Net Income 2018: $40,9482018Revenue 2019: $566,168Expenses 2019: $291,876Net Income 2019: $274,2922019Revenue 2020: $416,646Expenses 2020: $256,991Net Income 2020: $159,6552020Revenue 2021: $784,839Expenses 2021: $206,227Net Income 2021: $578,6122021Revenue 2022: $1,272,806Expenses 2022: $347,821Net Income 2022: $924,9852022Revenue 2023: $1,431,120Expenses 2023: $620,338Net Income 2023: $810,7822023Revenue 2024: $240,680Expenses 2024: $744,455Net Income 2024: -$503,7752024

Highlighted filing

2024

Revenue$240,680
Expenses$744,455
Net Income-$503,775
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,473,215
Liabilities
$3,348,183
Net assets
$3,125,032
Revenue
$240,680
Expenses
$744,455
Net income
-$503,775
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.47$3.35$3.13$0.24$0.74$0.50
2023Summary only. Only limited summary data is available for this year.$7.01$3.38$3.63$1.43$0.62$0.81
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.99$2.17$2.82$1.27$0.35$0.92
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.00$1.89$0.78$0.21$0.58
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.00$1.31$0.42$0.26$0.16
2019Summary only. Only limited summary data is available for this year.$1.16$0.00$1.15$0.57$0.29$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$0.27$0.23$0.04
2017Summary only. Only limited summary data is available for this year.$0.84$0.00$0.84$0.24$0.19$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.01$0.80$0.29$0.22$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.01$0.73$0.39$0.35$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.06$0.68$0.36$0.24$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.06$0.56$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.22$0.35$0.15
2011Summary only. Only limited summary data is available for this year.$0.55$0.26$0.29$0.17$0.14$0.03
2010Summary only. Only limited summary data is available for this year.$0.56$0.30$0.26$0.19$0.15$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 22, 2025
Return Version
2023v6.0
Gross Receipts
$639,017
Mission and Program Overview

Mission

The organization was created to promote community involvement through recreational activity, education classes, and to deter juvenile delinquency. Offered through the use of the facility is ice skating, hockey team participation, and educational skating classes. No one individual group profits, nor does any person or group receive personal benefit.

The organization was created to promote community involvement through recreational activity, education classes, and to deter juvenile delinquency. Offered through the use of the facility is ice skating, hockey team participation, and educational skating classes. No one individual group profits, not does any person or group receive personal benefit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,509,118$6,320,700▼ $188,418
Pledges and Grants Receivable$401,839--
Savings and Temporary Cash Investments$41,870$107,179▲ $65,309
Intangible Assets$43,726$41,965▼ $1,761
Cash and Non-Interest-Bearing Accounts$8,650$3,371▼ $5,279
Total Assets$7,005,203$6,473,215▼ $531,988
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,369,958$3,345,320▼ $24,638
Other Liabilities$6,438$2,863▼ $3,575
Total Liabilities$3,376,396$3,348,183▼ $28,213
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,628,807$3,125,032▼ $503,775
Total Net Assets Fund Balance$3,628,807$3,125,032▼ $503,775
Total Liabilities and Net Assets / Fund Balance$7,005,203$6,473,215▼ $531,988

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,087,476$234,502$6,321,978
Equipment$233,224$48,322$281,546
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Laura WoldRink ManagerFT$54,613$54,613

Board Members and Trustees

NameTitle
Mark McguirePresident
Brandy SullivanBoard Member
Eric KiblenBoard Member
Francis AmendBoard Member
JENNIFER O'BRIENBoard Member
Lisa FornierBoard Member
Pete RobichaudBoard Member
Steve BushBoard Member
Travis WambekeSecretary
Brenda BoykoTreasurer
Toni ManginiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$64,950
Program Service Revenue
$501,110
Investment Income
$-377,263
Other Revenue
$51,883
All Other Contributions
$40,224
Change in Net Assets
$-503,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$549,744
Salaries, Compensation, and Employee Benefits$190,257
Professional Fundraising Fees$4,454
Total Fundraising Expense$4,454
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$175,359--$175,359
Interest-$138,893-$138,893
Other Salaries and Wages$114,261--$114,261
Occupancy$67,490--$67,490
Current Officers, Directors, Trustees, and Key Employees-$56,813-$56,813
Insurance-$42,692-$42,692
Payroll Taxes$12,812$6,371-$19,183
Fees for Services Accounting-$12,820-$12,820
Other Expenses$14,820$8,508-$8,508
Office Expenses-$7,368-$7,368
Fees for Services Professional Fundraising--$4,454$4,454
All Other Expenses$511$1,870-$2,381
Advertising$1,910--$1,910
Travel$506--$506
Total Functional Expenses$464,666$275,335$4,454$744,455
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$59,135
Fundraising Direct Expenses$21,074
Professional Fundraising Fees$4,454

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$83,861$59,135$7,806$51,329
Total Events$83,861$59,135$21,074$38,061
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities-federal Taxes$1,514
Payroll Liabilities-idaho Withheld I$668
Payroll Taxes-idaho Unemployment Tax$422
Sales Tax Payable$259
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Organization's process to review form 990 board reviews final 990 and resolves any questions before filing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Rotary Veterans Memorial Pavilion I
EIN
20-5510852
Phone
2088827188
Address
PO BOX 8023, MOSCOW, ID 83843
Doing Business As
Palouse Ice Rink

Signing Officer

Name
Mark Mcguire
Title
President
Phone
2088827188
Signed
2025-04-22

Organization Details

Principal Officer
Mark Mcguire
Formed
2006
Legal Domicile
Id
Voting Board Members
10
Independent Board Members
9
Employees
52
Volunteers
15

Preparer

Firm
Wills & Associates Pllc
Address
254 E MAIN ST STE 240, PULLMAN, WA 99163-2689
Preparer
Jason E Wills CPA
Phone
5093344515
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

“PALOUSE ICE RINK”

FORM 990 - ORGANIZATION'S MISSION

“The organization was created to promote community involvement through recreational activity, education classes, and to deter juvenile delinquency. Offered through the use of the facility is ice skating, hockey team participation, and educational skating classes. No one individual group profits, not does any person or group receive personal benefit.”

Raw XML AppendixShowing 400 of 476 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
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IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt0175359
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IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt052
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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm1MARK MCGUIRE
IRS990/Form990PartVIISectionAGrp/PersonNm2TONI MANGINI
IRS990/Form990PartVIISectionAGrp/PersonNm3BRENDA BOYKO
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IRS990/Form990PartVIISectionAGrp/TitleTxt0RINK MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
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IRS990/MissionDesc0THE ORGANIZATION WAS CREATED TO PROMOTE COMMUNITY INVOLVEMENT THROUGH RECREATIONAL ACTIVITY, EDUCATION CLASSES, AND TO DETER JUVENILE DELINQUENCY. OFFERED THROUGH THE USE OF THE FACILITY IS ICE SKATING, HOCKEY TEAM PARTICIPATION, AND EDUCATIONAL SKATING CLASSES. NO ONE INDIVIDUAL GROUP PROFITS, NOT DOES ANY PERSON OR GROUP RECEIVE PERSONAL BENEFIT.
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/Desc1RINK RENT
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt015000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt048500
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 59,651
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01088070
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0989204
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0566071
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0172916
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0277969
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0195445
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0197178
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01552676
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt059135
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt057315
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0244899
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0249
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01261
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES-FEDERAL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES-IDAHO WITHHELD I
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES-IDAHO UNEMPLOYMENT TAX
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PALOUSE ICE RINK
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION WAS CREATED TO PROMOTE COMMUNITY INVOLVEMENT THROUGH RECREATIONAL ACTIVITY, EDUCATION CLASSES, AND TO DETER JUVENILE DELINQUENCY. OFFERED THROUGH THE USE OF THE FACILITY IS ICE SKATING, HOCKEY TEAM PARTICIPATION, AND EDUCATIONAL SKATING CLASSES. NO ONE INDIVIDUAL GROUP PROFITS, NOT DOES ANY PERSON OR GROUP RECEIVE PERSONAL BENEFIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S PROCESS TO REVIEW FORM 990 BOARD REVIEWS FINAL 990 AND RESOLVES ANY QUESTIONS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B

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