Civic Intelligence

MID-Cape Ice Arena Inc

EIN 22-2573786 • 501(c)3 • South Dennis, MA

Profile

To provide a skating rink to the general public

PO Box 646 8 South Gages WaySouth Dennis, MA 02660

www.tonykentarena.com

Siviq Scores

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

Liabilities / Assets

65th percentile

0.09x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

72nd percentile

0.13x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

23rd percentile

-11%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

30th percentile

-3.5%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-1.3%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$656,114

Down $146,019 (-18%) from 2023

Liabilities

Down

$49,268

Down $19,533 (-28%) from 2023

Net Assets

Down

$606,846

Down $126,486 (-17%) from 2023

Revenue

Up

$551,026

Up $11,595 (+2.1%) from 2023

Expenses

Up

$677,512

Up $80,555 (+13%) from 2023

Net Income

Down

-$126,486

Down $68,960 (-120%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $790,259Liabilities 2011: $177,407Net Assets 2011: $612,8522011Assets 2012: $765,455Liabilities 2012: $145,372Net Assets 2012: $620,0832012Assets 2013: $847,255Liabilities 2013: $196,101Net Assets 2013: $651,1542013Assets 2014: $1,064,362Liabilities 2014: $268,959Net Assets 2014: $795,4032014Assets 2015: $1,049,142Liabilities 2015: $207,504Net Assets 2015: $841,6382015Assets 2016: $1,220,809Liabilities 2016: $329,014Net Assets 2016: $891,7952016Assets 2017: $1,188,458Liabilities 2017: $277,710Net Assets 2017: $910,7482017Assets 2018: $1,069,531Liabilities 2018: $179,249Net Assets 2018: $890,2822018Assets 2019: $1,013,842Liabilities 2019: $150,762Net Assets 2019: $863,0802019Assets 2020: $976,397Liabilities 2020: $117,623Net Assets 2020: $858,7742020Assets 2021: $900,301Liabilities 2021: $120,677Net Assets 2021: $779,6242021Assets 2022: $831,639Liabilities 2022: $40,781Net Assets 2022: $790,8582022Assets 2023: $802,133Liabilities 2023: $68,801Net Assets 2023: $733,3322023Assets 2024: $656,114Liabilities 2024: $49,268Net Assets 2024: $606,8462024

Highlighted filing

2024

Assets$656,114
Liabilities$49,268
Net Assets$606,846

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $509,448Expenses 2011: $504,405Net Income 2011: $5,0432011Revenue 2012: $479,474Expenses 2012: $472,243Net Income 2012: $7,2312012Revenue 2013: $510,461Expenses 2013: $479,390Net Income 2013: $31,0712013Revenue 2014: $599,230Expenses 2014: $454,981Net Income 2014: $144,2492014Revenue 2015: $526,977Expenses 2015: $480,742Net Income 2015: $46,2352015Revenue 2016: $531,439Expenses 2016: $481,282Net Income 2016: $50,1572016Revenue 2017: $533,741Expenses 2017: $514,788Net Income 2017: $18,9532017Revenue 2018: $455,388Expenses 2018: $475,854Net Income 2018: -$20,4662018Revenue 2019: $456,030Expenses 2019: $483,232Net Income 2019: -$27,2022019Revenue 2020: $439,704Expenses 2020: $444,010Net Income 2020: -$4,3062020Revenue 2021: $453,263Expenses 2021: $532,412Net Income 2021: -$79,1492021Revenue 2022: $546,392Expenses 2022: $535,158Net Income 2022: $11,2342022Revenue 2023: $539,431Expenses 2023: $596,957Net Income 2023: -$57,5262023Revenue 2024: $551,026Expenses 2024: $677,512Net Income 2024: -$126,4862024

Highlighted filing

2024

Revenue$551,026
Expenses$677,512
Net Income-$126,486

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.05$0.61$0.55$0.68$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.07$0.73$0.54$0.60$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.04$0.79$0.55$0.54$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.90$0.12$0.78$0.45$0.53$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.12$0.86$0.44$0.44$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.15$0.86$0.46$0.48$0.03
2018Summary only. Only limited summary data is available for this year.$1.07$0.18$0.89$0.46$0.48$0.02
2017Summary only. Only limited summary data is available for this year.$1.19$0.28$0.91$0.53$0.51$0.02
2016Summary only. Only limited summary data is available for this year.$1.22$0.33$0.89$0.53$0.48$0.05
2015Summary only. Only limited summary data is available for this year.$1.05$0.21$0.84$0.53$0.48$0.05
2014Summary only. Only limited summary data is available for this year.$1.06$0.27$0.80$0.60$0.45$0.14
2013Summary only. Only limited summary data is available for this year.$0.85$0.20$0.65$0.51$0.48$0.03
2012Summary only. Only limited summary data is available for this year.$0.77$0.15$0.62$0.48$0.47$0.01
2011Summary only. Only limited summary data is available for this year.$0.79$0.18$0.61$0.51$0.50$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 12, 2025
Return Version
2023v6.0
Gross Receipts
$551,026
Mission and Program Overview

Mission

To provide a skating rink to the general public

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$593,771$559,902▼ $33,869
Cash and Non-Interest-Bearing Accounts$146,235$83,016▼ $63,219
Accounts Receivable$50,305$8,445▼ $41,860
Prepaid Expenses and Deferred Charges$11,822$4,751▼ $7,071
Total Assets$802,133$656,114▼ $146,019
Liabilities
Mortgage Notes Payable Secured by Investment Property-$35,000-
Accounts Payable and Accrued Expenses$66,721$13,188▼ $53,533
Deferred Revenue$2,080$1,080▼ $1,000
Total Liabilities$68,801$49,268▼ $19,533
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$733,332$606,846▼ $126,486
Total Net Assets Fund Balance$733,332$606,846▼ $126,486
Total Liabilities and Net Assets / Fund Balance$802,133$656,114▼ $146,019

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$298,035$1,518,021$1,816,056
Equipment$146,217$686,578$832,795
Land$115,650-$115,650
Other Land Buildings$0$17,458$17,458
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lewis AlbertiPresident
Christopher KentVice President
Andrew FossDirector
Bryan TaylorDirector
Colleen MyersDirector
John JulianClerk
Joshua SteelMember-elect
Jason SheaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$542,716
Investment Income
$61
Other Revenue
$8,249
Change in Net Assets
$-126,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$417,086
Salaries, Compensation, and Employee Benefits$255,426
Professional Fundraising Fees$5,000
Total Fundraising Expense$5,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,313$73,681-$234,994
Depreciation Depletion$69,724$391-$70,115
Insurance$26,119$1,375-$27,494
Fees for Services Accounting-$22,400-$22,400
Payroll Taxes$14,026$6,406-$20,432
Fees for Services Other$12,263$1,585-$13,848
Office Expenses-$13,161-$13,161
All Other Expenses$2,940$8,876-$11,816
Other Expenses$9,909$5,687-$9,909
Advertising$7,874--$7,874
Fees for Services Professional Fundraising--$5,000$5,000
Interest-$323-$323
Total Functional Expenses$538,627$133,885$5,000$677,512
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,249
Professional Fundraising Fees$5,000
Fundraising Direct Expenses$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
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 6

User groups are members of the organization

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

User groups appoint representives to the board of directors, board of directors elects officers

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

Form 990 is available to board members prior to filing

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy is reviewed annually by the board of directors

Form 990, Part VI, Section C, Line 18

Form 990 is available at massachusetts attorney general web site

Form 990, Part VI, Section C, Line 19

Documents are available on request

Filing and Contact Details

Filer

Filer Name
Mid-cape Ice Arena Inc
EIN
22-2573786
Phone
5087602415
Address
PO BOX 646 8 SOUTH GAGES WAY, SOUTH DENNIS, MA 02660

Signing Officer

Name
Lewis Alberti
Title
President
Phone
5087602415
Signed
2025-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lewis Alberti
Formed
1984
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
12
Volunteers
50

Preparer

Firm
Lamb Mason Bulger & Co Pc
Address
PO BOX 1233, WEST CHATHAM, MA 02669-1233
Preparer
Michael Bulger
Phone
5089453575
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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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2357
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt07250
IRS990/PYInvestmentIncomeAmt023
IRS990/PYOtherExpensesAmt0373929
IRS990/PYOtherRevenueAmt0502
IRS990/PYProgramServiceRevenueAmt0538906
IRS990/PYRevenuesLessExpensesAmt0-57526
IRS990/PYSalariesCompEmpBnftPaidAmt0215778
IRS990/PYTotalExpensesAmt0596957
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0539431
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-126486
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0542716
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt08249
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt038053
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt024280
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt070582
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt023
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0205
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0448
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0776
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0542716
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0539408
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0508300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0428778
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0439256
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02458458
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt061
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0205
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0448
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0776
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00040
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0539408
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0546353
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0453058
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0439256
IRS990ScheduleA/Total509Grp/TotalAmt02529040
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0551026
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0539431
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0546392
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0453263
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0439704
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02529816
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0298035
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01518021
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01816056
IRS990ScheduleD/EquipmentGrp/BookValueAmt0146217
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0686578
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0832795
IRS990ScheduleD/LandGrp/BookValueAmt0115650
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0115650
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017458
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017458
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0559902
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0USER GROUPS ARE MEMBERS OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1USER GROUPS APPOINT REPRESENTIVES TO THE BOARD OF DIRECTORS, BOARD OF DIRECTORS ELECTS OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS AVAILABLE TO BOARD MEMBERS PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS AVAILABLE AT MASSACHUSETTS ATTORNEY GENERAL WEB SITE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0802133
IRS990/TotalAssetsEOYAmt0656114
IRS990/TotalAssetsGrp/BOYAmt0802133
IRS990/TotalAssetsGrp/EOYAmt0656114
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05000
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0133885
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0538627
IRS990/TotalFunctionalExpensesGrp/TotalAmt0677512
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt068801
IRS990/TotalLiabilitiesEOYAmt049268
IRS990/TotalLiabilitiesGrp/BOYAmt068801
IRS990/TotalLiabilitiesGrp/EOYAmt049268
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0733332
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0606846
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0538627
IRS990/TotalProgramServiceRevenueAmt0542716
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt08310
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0542716
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0551026
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0802133
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0656114
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 646 8 SOUTH GAGES WAY
IRS990/USAddress/CityNm0SOUTH DENNIS
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002660
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.TONYKENTARENA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEWIS ALBERTI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05087602415
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MID-CAPE ICE ARENA INC
ReturnHeader/Filer/BusinessNameControlTxt0MID-
ReturnHeader/Filer/EIN0222573786

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