Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 22-2573786 • 501(c)3 • South Dennis, MA
Profile
To provide a skating rink to the general public
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide a skating rink to the general public
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Lewis Alberti | President |
| Christopher Kent | Vice President |
| Andrew Foss | Director |
| Bryan Taylor | Director |
| Colleen Myers | Director |
| John Julian | Clerk |
| Joshua Steel | Member-elect |
| Jason Shea | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $8,249 |
| Professional Fundraising Fees | $5,000 |
| Fundraising Direct Expenses | $0 |
“User groups are members of the organization”
“User groups appoint representives to the board of directors, board of directors elects officers”
“Form 990 is available to board members prior to filing”
“Conflict of interest policy is reviewed annually by the board of directors”
“Form 990 is available at massachusetts attorney general web site”
“Documents are available on request”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 66721 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 13188 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 50305 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 8445 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE A SKATING RINK TO THE GENERAL PUBLIC |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 7874 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 7874 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8876 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2940 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 11816 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5087602415 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 646 8 SOUTH GAGES WAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SOUTH DENNIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02660 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 146235 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 83016 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 61 |
| IRS990/CYOtherExpensesAmt | 0 | 417086 |
| IRS990/CYOtherRevenueAmt | 0 | 8249 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 542716 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -126486 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 255426 |
| IRS990/CYTotalExpensesAmt | 0 | 677512 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 5000 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 5000 |
| IRS990/CYTotalRevenueAmt | 0 | 551026 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 2080 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1080 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 391 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 69724 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 70115 |
| IRS990/Desc | 0 | OPERATES A SKATING RINK FOR THE USE AND BENEFIT OF THE GENERAL PUBLIC,INCLUDING INDIVIDUALS, LOCAL HIGH SCHOOL TEAMS AND SKATING CLUBS. THE RINK ALSO PROVIDES SKATING LESSONS, CLINICS AND OTHER EVENTS FOR THE BENEFIT OF YOUTHS IN THE MID CAPE AREA. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 538627 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 22400 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22400 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1585 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 12263 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 13848 |
| IRS990/FeesForServicesProfFundraising/FundraisingAmt | 0 | 5000 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 5000 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN JULIAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LEWIS ALBERTI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHRISTOPHER KENT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JASON SHEA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ANDREW FOSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BRYAN TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOSHUA STEEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | COLLEEN MYERS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CLERK |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER-ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 8249 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 551026 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1375 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 26119 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 27494 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 323 |
| IRS990/InterestGrp/TotalAmt | 0 | 323 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 61 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 61 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2222057 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 593771 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 559902 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2781959 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE A SKATING RINK TO THE GENERAL PUBLIC |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 35000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 733332 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 606846 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 8249 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 8249 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 733332 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 606846 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 13161 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 13161 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 1 | MAINTENANCE AND REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 2 | SKATING PROGRAMS |
| IRS990/OtherExpensesGrp/Desc | 3 | SKATE SHOP EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5687 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 108044 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 95414 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 31001 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9909 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 113731 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 95414 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 31001 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9909 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 73681 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 161313 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 234994 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6406 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 14026 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 20432 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 11822 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4751 |
| IRS990/PrincipalOfficerNm | 0 | LEWIS ALBERTI |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713940 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713940 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713940 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RINK RENTAL AND ADMISS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SKATE SHOP |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MISC |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 525958 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 16401 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 357 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 525958 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 16401 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 357 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 7250 |
| IRS990/PYInvestmentIncomeAmt | 0 | 23 |
| IRS990/PYOtherExpensesAmt | 0 | 373929 |
| IRS990/PYOtherRevenueAmt | 0 | 502 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 538906 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -57526 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 215778 |
| IRS990/PYTotalExpensesAmt | 0 | 596957 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 539431 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -126486 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 542716 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 8249 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 38053 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 24280 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 70582 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 61 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 23 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 39 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 205 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 448 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 776 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 542716 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 539408 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 508300 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 428778 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 439256 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2458458 |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1816056 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 686578 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 832795 |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 115650 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | USER GROUPS ARE MEMBERS OF THE ORGANIZATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | USER GROUPS APPOINT REPRESENTIVES TO THE BOARD OF DIRECTORS, BOARD OF DIRECTORS ELECTS OFFICERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 IS AVAILABLE TO BOARD MEMBERS PRIOR TO FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FORM 990 IS AVAILABLE AT MASSACHUSETTS ATTORNEY GENERAL WEB SITE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DOCUMENTS ARE AVAILABLE ON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/USAddress/CityNm | 0 | SOUTH DENNIS |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
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| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | WWW.TONYKENTARENA.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LEWIS ALBERTI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5087602415 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MID-CAPE ICE ARENA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MID- |
| ReturnHeader/Filer/EIN | 0 | 222573786 |
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