Civic Intelligence

Ice Sports Association

EIN 27-1234271 • 501(c)3 • Sioux Falls, SD

Profile

Raise money to build an ice arena and provide public and private ice rental facilities to the community with an emphasis on accessibility for youth ice sports.

4300 N Bobhalla DrSioux Falls, SD 57107

www.scheelsiceplex.com

Siviq Scores

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

Liabilities / Assets

61st percentile

0.21x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

1.16x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

24th percentile

-6.4%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

53rd percentile

5.9%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

47th percentile

5.6%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$9,296,189

Down $656,570 (-6.6%) from 2023

Liabilities

Down

$1,994,274

Down $546,896 (-22%) from 2023

Net Assets

Down

$7,301,915

Down $109,674 (-1.5%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin24th percentile

Revenue

Down

$1,721,482

Down $1,746,419 (-50%) from 2023

Expenses

Up

$1,831,156

Up $359,315 (+24%) from 2023

Net Income

Down

-$109,674

Down $2,105,734 (-105%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

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

$10M$5.0M$0Assets 2010: $17,069Liabilities 2010: $2,253Net Assets 2010: $14,8162010Assets 2011: $380,562Liabilities 2011: $727Net Assets 2011: $379,8352011Assets 2012: $987,815Liabilities 2012: $1,771Net Assets 2012: $986,0442012Assets 2013: $2,239,298Liabilities 2013: $11,895Net Assets 2013: $2,227,4032013Assets 2014: $9,296,270Liabilities 2014: $5,920,896Net Assets 2014: $3,375,3742014Assets 2015: $8,769,033Liabilities 2015: $4,572,390Net Assets 2015: $4,196,6432015Assets 2016: $8,765,063Liabilities 2016: $4,189,033Net Assets 2016: $4,576,0302016Assets 2017: $8,428,653Liabilities 2017: $3,596,838Net Assets 2017: $4,831,8152017Assets 2018: $8,433,471Liabilities 2018: $3,431,084Net Assets 2018: $5,002,3872018Assets 2019: $8,351,681Liabilities 2019: $3,282,932Net Assets 2019: $5,068,7492019Assets 2020: $8,190,827Liabilities 2020: $3,078,028Net Assets 2020: $5,112,7992020Assets 2021: $8,319,597Liabilities 2021: $3,032,116Net Assets 2021: $5,287,4812021Assets 2022: $8,286,459Liabilities 2022: $2,870,930Net Assets 2022: $5,415,5292022Assets 2023: $9,952,759Liabilities 2023: $2,541,170Net Assets 2023: $7,411,5892023Assets 2024: $9,296,189Liabilities 2024: $1,994,274Net Assets 2024: $7,301,9152024

Highlighted filing

2024

Assets$9,296,189
Liabilities$1,994,274
Net Assets$7,301,915
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $39,029Expenses 2010: $24,213Net Income 2010: $14,8162010Expenses 2011: $44,7612011Expenses 2012: $90,7282012Revenue 2013: $1,341,745Expenses 2013: $100,386Net Income 2013: $1,241,3592013Revenue 2014: $1,604,242Expenses 2014: $456,271Net Income 2014: $1,147,9712014Revenue 2015: $1,931,471Expenses 2015: $1,110,202Net Income 2015: $821,2692015Revenue 2016: $1,551,313Expenses 2016: $1,171,926Net Income 2016: $379,3872016Revenue 2017: $1,493,432Expenses 2017: $1,237,647Net Income 2017: $255,7852017Revenue 2018: $1,430,393Expenses 2018: $1,259,821Net Income 2018: $170,5722018Revenue 2019: $1,355,384Expenses 2019: $1,289,022Net Income 2019: $66,3622019Revenue 2020: $1,286,366Expenses 2020: $1,242,316Net Income 2020: $44,0502020Revenue 2021: $1,512,869Expenses 2021: $1,338,187Net Income 2021: $174,6822021Revenue 2022: $1,543,969Expenses 2022: $1,415,921Net Income 2022: $128,0482022Revenue 2023: $3,467,901Expenses 2023: $1,471,841Net Income 2023: $1,996,0602023Revenue 2024: $1,721,482Expenses 2024: $1,831,156Net Income 2024: -$109,6742024

Highlighted filing

2024

Revenue$1,721,482
Expenses$1,831,156
Net Income-$109,674
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,296,189
Liabilities
$1,994,274
Net assets
$7,301,915
Revenue
$1,721,482
Expenses
$1,831,156
Net income
-$109,674
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.30$1.99$7.30$1.72$1.83$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.95$2.54$7.41$3.47$1.47$2.00
2022Detailed filing. Detailed filing data is available for this year.$8.29$2.87$5.42$1.54$1.42$0.13
2021Detailed filing. Detailed filing data is available for this year.$8.32$3.03$5.29$1.51$1.34$0.17
2020Detailed filing. Detailed filing data is available for this year.$8.19$3.08$5.11$1.29$1.24$0.04
2019Detailed filing. Detailed filing data is available for this year.$8.35$3.28$5.07$1.36$1.29$0.07
2018Detailed filing. Detailed filing data is available for this year.$8.43$3.43$5.00$1.43$1.26$0.17
2017Detailed filing. Detailed filing data is available for this year.$8.43$3.60$4.83$1.49$1.24$0.26
2016Detailed filing. Detailed filing data is available for this year.$8.77$4.19$4.58$1.55$1.17$0.38
2015Detailed filing. Detailed filing data is available for this year.$8.77$4.57$4.20$1.93$1.11$0.82
2014Detailed filing. Detailed filing data is available for this year.$9.30$5.92$3.38$1.60$0.46$1.15
2013Detailed filing. Detailed filing data is available for this year.$2.24$0.01$2.23$1.34$0.10$1.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.99$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.00$0.38$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.01$0.04$0.02$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 16, 2025
Return Version
2024v5.2
Gross Receipts
$1,904,812
Mission and Program Overview

Mission

Raise money to build an ice arena and provide public and private ice rental facilities to the community with an emphasis on accessibility for youth ice sports.

Promote and support ice sports with an emphasis on youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$7,411,589$7,301,915▼ $109,674
Land, Buildings, and Equipment, Net$7,310,125$7,151,300▼ $158,825
Savings and Temporary Cash Investments$2,585,292$1,700,000▼ $885,292
Cash and Non-Interest-Bearing Accounts-$380,611-
Prepaid Expenses and Deferred Charges$57,342$64,278▲ $6,936
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$9,952,759$9,296,189▼ $656,570
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,497,917$1,946,856▼ $551,061
Accounts Payable and Accrued Expenses$37,044$44,928▲ $7,884
Deferred Revenue$6,209$2,490▼ $3,719
Total Liabilities$2,541,170$1,994,274▼ $546,896
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,411,589$7,301,915▼ $109,674
Total Liabilities and Net Assets / Fund Balance$9,952,759$9,296,189▼ $656,570

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,732,316$2,185,230$8,917,546
Equipment$288,858$647,743$936,601
Other Land Buildings$130,126-$130,126
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Brian PrisbeGeneral ManagerFT$93,750$93,750

Board Members and Trustees

NameTitle
Joe ZuegerPresident
Greg StarnesVice President/secretary
Ben GrahamVice President/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$298,587
Program Service Revenue
$1,227,121
Investment Income
$3,468
Other Revenue
$192,306
All Other Contributions
$105,041
Change in Net Assets
$-109,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,407,149
Salaries, Compensation, and Employee Benefits$423,039
Total Fundraising Expense$10,803
Grants and Similar Amounts Paid$968
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$348,953--$348,953
Depreciation Depletion$302,598--$302,598
Other Salaries and Wages$293,692--$293,692
Insurance-$132,384-$132,384
Interest$127,397--$127,397
Current Officers, Directors, Trustees, and Key Employees$46,875$46,875-$93,750
Fees for Services Accounting-$38,640-$38,640
Payroll Taxes$31,885$3,712-$35,597
Office Expenses$12,810$4,860-$17,670
Fees for Services Legal-$6,616-$6,616
Fees for Services Other$6,061--$6,061
Advertising$5,430--$5,430
Conferences and Meetings$3,441--$3,441
Other Expenses$35,610$2,029$10,803$2,029
Travel$1,079--$1,079
Grants to Domestic Orgs$968--$968
All Other Expenses$518--$518
Total Functional Expenses$1,585,237$235,116$10,803$1,831,156
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$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
No
Annual disclosure for covered persons
Yes
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
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 8B

“Not applicable from a formal management perspective, as we don't have committees that are able to act on behalf of the board. However, since its inception isa has maintained a user advisory committee that is made up of our largest non-profit user groups. The purpose of this committee is to solicit input from our customers to make sure we have a current understanding of their needs, and that we are maintaining the facility and programming that supports their objectives. The committee membership includes representatives - generally user group leadership or board members - from multiple non-profit youth hockey organizations as well as figure skating. We also mandate that a representative of the city of sioux falls park and recreation department attend the annual meetings.”

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

“A copy of the form 990 is reviewed by the board president and provided to all board members prior to submission to the irs.”

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

“Each director, principal officer and committee member shall annually sign a statement affirming they have read and understand the conflict of interest policy and have agreed they comply with the policy. If a potential conflict arises, the board president or a disinterested person appointed by the president shall determine whether an actual conflict exists. The person with the conflict may make a presentation at the board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.”

Form 990, Part VI, Section C, Line 19

“The documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Ice Sports Association
EIN
27-1234271
Phone
6053673767
Address
4300 N BOBHALLA DR, SIOUX FALLS, SD 57107

Signing Officer

Name
Joe Zueger
Title
President
Phone
6053673767
Signed
2025-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Zueger
Formed
2010
Legal Domicile
Sd
Voting Board Members
3
Independent Board Members
3
Employees
53
Volunteers
3

Preparer

Firm
Eide Bailly Llp
Address
345 N REID PL STE 400, SIOUX FALLS, SD 57103-7034
Preparer
Laurie Hanson CPA
Phone
6053391999
Raw XML AppendixShowing 400 of 426 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/ActivityOrMissionDesc0PROMOTE AND SUPPORT ICE SPORTS WITH AN EMPHASIS ON YOUTH.
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IRS990/Desc0WE ARE COMMITTED TO SERVING BOTH LOCAL NON-PROFIT YOUTH ASSOCIATIONS & INDIVIDUAL MEMBERS OF THE PUBLIC. IN 2024, WE PROUDLY PROVIDED OVER 9,300+ HOURS OF ICE RENTAL TIME TO LOCAL CLUBS, YOUTH AND CITIZEN ORGANIZATIONS, AND PUBLIC EVENTS.DURING THAT SAME PERIOD, WE WELCOMED MORE THAN 15,500 MEMBERS OF THE PUBLIC TO OUR REGULARLY SCHEDULED OPEN SKATE AND STICK-AND-PUCK SESSIONS. WE ALSO CONTINUE TO HOST PHYSICAL EDUCATION PROGRAMS FOR THE LOCAL HOMESCHOOLING GROUP. OUR FACILITIES ARE AVAILABLE YEAR-ROUND TO SUPPORT VARIOUS GROUP OUTINGS FOR CHURCHES, SCHOOLS AND OTHER FOR-PROFIT INSTITUTIONS.SINCE WE EXPANDED THE SUPPLY OF ICE TIME, THE COMMUNITY HAS RESPONDED WITH DEVELOPING NEW PROGRAMMING INCLUDING SLED HOCKEY FOR THE DISABLED, VARIOUS ADULT HOCKEY LEAGUES FOR PLAYERS OF ALL AGES AND SKILL LEVELS, A CURLING ASSOCIATION, AND NEW HOCKEY CLUB OFFERINGS TO BETTER MEET THE NEEDS OF THE GROWING ICE SPORTS USER COMMUNITY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT/SECRETARY
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0SALES TAX REFUND
IRS990/OtherRevenueMiscGrp/ExclusionAmt0210
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0210
IRS990/OtherRevenueTotalAmt0210
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0293692
IRS990/OtherSalariesAndWagesGrp/TotalAmt0293692
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03712
IRS990/PayrollTaxesGrp/ProgramServicesAmt031885
IRS990/PayrollTaxesGrp/TotalAmt035597
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt057342
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt064278
IRS990/PrincipalOfficerNm0JOE ZUEGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/BusinessCd1713940
IRS990/ProgramServiceRevenueGrp/Desc0ICE RENTAL FEES
IRS990/ProgramServiceRevenueGrp/Desc1PRACTICE & EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0667655
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1524796
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0667655
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1524796
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01976939
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0225
IRS990/PYInvestmentIncomeAmt04675
IRS990/PYOtherExpensesAmt01051122
IRS990/PYOtherRevenueAmt0205777
IRS990/PYProgramServiceRevenueAmt01280510
IRS990/PYRevenuesLessExpensesAmt01996060
IRS990/PYSalariesCompEmpBnftPaidAmt0420494
IRS990/PYTotalExpensesAmt01471841
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03467901
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-109674
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01419217
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt07411589
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt07301915
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02585292
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01700000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt01750000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt060000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0136950
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt020000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01966950
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0298587
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01976939
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0113802
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0232547
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0206459
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02828334
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03468
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04675
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01450
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0436
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0440
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt010469
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01602545
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01685769
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01615215
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01433906
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01179872
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt07517307
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0210
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0692
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0706
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0839
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0617
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt03064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03468
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04675
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01450
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0436
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0440
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt010469
IRS990ScheduleA/InvestmentIncomeCYPct00.00100
IRS990ScheduleA/InvestmentIncomePYPct00.00100
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.74230
IRS990ScheduleA/PublicSupportPY509Pct00.78910
IRS990ScheduleA/PublicSupportTotal509Amt07689422
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0692333
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt01750000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt060000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0136950
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt020000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt02659283
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0692333
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0692333
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01901342
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03663400
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01729723
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01667292
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01386948
IRS990ScheduleA/Total509Grp/TotalAmt010348705
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01904810
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03668075
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01731173
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01667728
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01387388
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt010359174
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt06732316
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02185230
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08917546
IRS990ScheduleD/EquipmentGrp/BookValueAmt0288858
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0647743
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0936601
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0130126
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0130126
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07151300
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOT APPLICABLE FROM A FORMAL MANAGEMENT PERSPECTIVE, AS WE DON'T HAVE COMMITTEES THAT ARE ABLE TO ACT ON BEHALF OF THE BOARD. HOWEVER, SINCE ITS INCEPTION ISA HAS MAINTAINED A USER ADVISORY COMMITTEE THAT IS MADE UP OF OUR LARGEST NON-PROFIT USER GROUPS. THE PURPOSE OF THIS COMMITTEE IS TO SOLICIT INPUT FROM OUR CUSTOMERS TO MAKE SURE WE HAVE A CURRENT UNDERSTANDING OF THEIR NEEDS, AND THAT WE ARE MAINTAINING THE FACILITY AND PROGRAMMING THAT SUPPORTS THEIR OBJECTIVES. THE COMMITTEE MEMBERSHIP INCLUDES REPRESENTATIVES - GENERALLY USER GROUP LEADERSHIP OR BOARD MEMBERS - FROM MULTIPLE NON-PROFIT YOUTH HOCKEY ORGANIZATIONS AS WELL AS FIGURE SKATING. WE ALSO MANDATE THAT A REPRESENTATIVE OF THE CITY OF SIOUX FALLS PARK AND RECREATION DEPARTMENT ATTEND THE ANNUAL MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS REVIEWED BY THE BOARD PRESIDENT AND PROVIDED TO ALL BOARD MEMBERS PRIOR TO SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, PRINCIPAL OFFICER AND COMMITTEE MEMBER SHALL ANNUALLY SIGN A STATEMENT AFFIRMING THEY HAVE READ AND UNDERSTAND THE CONFLICT OF INTEREST POLICY AND HAVE AGREED THEY COMPLY WITH THE POLICY. IF A POTENTIAL CONFLICT ARISES, THE BOARD PRESIDENT OR A DISINTERESTED PERSON APPOINTED BY THE PRESIDENT SHALL DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS. THE PERSON WITH THE CONFLICT MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt09952759
IRS990/TotalAssetsEOYAmt09296189
IRS990/TotalAssetsGrp/BOYAmt09952759
IRS990/TotalAssetsGrp/EOYAmt09296189
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0298587
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010803
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0235116
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01585237
IRS990/TotalFunctionalExpensesGrp/TotalAmt01831156
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02541170
IRS990/TotalLiabilitiesEOYAmt01994274
IRS990/TotalLiabilitiesGrp/BOYAmt02541170
IRS990/TotalLiabilitiesGrp/EOYAmt01994274
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07411589
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07301915
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt034670
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt034670
IRS990/TotalProgramServiceExpensesAmt01585237
IRS990/TotalProgramServiceRevenueAmt01227121
IRS990/TotalReportableCompFromOrgAmt093750
IRS990/TotalRevenueGrp/ExclusionAmt03678
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01419217
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01721482
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09952759
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09296189
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01079
IRS990/TravelGrp/TotalAmt01079
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04300 N BOBHALLA DR
IRS990/USAddress/CityNm0SIOUX FALLS
IRS990/USAddress/StateAbbreviationCd0SD
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IRS990/WebsiteAddressTxt0WWW.SCHEELSICEPLEX.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE ZUEGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT

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