Civic Intelligence

Roller Skating Rink Operators Association of America

990 • Fiscal year 2013 • EIN 38-0981232

Jun 01, 2012 to May 31, 2013 • Filed on Oct 22, 2013

Organization Profilewww.rollerskating.org

View Organization Page

6905 Corporate DriveIndianapolis, IN 46278
Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.09x

Higher debt load relative to assets than 34% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

54th percentile

0.22x

Higher debt load relative to revenue than 54% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Net Margin

27th percentile

-1.8%

Higher net margin than 27% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

48th percentile

4.1%

Faster asset growth than 48% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$2,178,555

Up $86,633 (+4.1%) from 2012

Net Assets

Up

$1,976,121

Up $47,594 (+2.5%) from 2012

Liabilities

Up

$202,434

Up $39,039 (+24%) from 2012

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin27th percentile

Revenue

$916,425

No earlier filing loaded for comparison.

Expenses

Down

$933,269

Down $89,985 (-8.8%) from 2012

Net Income

-$16,844

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,163,493Liabilities 2011: $214,442Net Assets 2011: $1,949,0512011Assets 2012: $2,091,922Liabilities 2012: $163,395Net Assets 2012: $1,928,5272012Assets 2013: $2,178,555Liabilities 2013: $202,434Net Assets 2013: $1,976,1212013Assets 2014: $2,296,798Liabilities 2014: $190,168Net Assets 2014: $2,106,6302014Assets 2015: $2,303,916Liabilities 2015: $211,351Net Assets 2015: $2,092,5652015Assets 2016: $2,320,957Liabilities 2016: $323,454Net Assets 2016: $1,997,5032016Assets 2017: $2,089,594Liabilities 2017: $179,899Net Assets 2017: $1,909,6952017Assets 2018: $2,087,087Liabilities 2018: $224,334Net Assets 2018: $1,862,7532018Assets 2019: $2,191,652Liabilities 2019: $345,105Net Assets 2019: $1,846,5472019Assets 2020: $2,719,998Liabilities 2020: $1,132,272Net Assets 2020: $1,587,7262020Assets 2021: $2,768,538Liabilities 2021: $1,033,495Net Assets 2021: $1,735,0432021Assets 2022: $3,137,522Liabilities 2022: $1,503,027Net Assets 2022: $1,634,4952022Assets 2023: $2,751,695Liabilities 2023: $1,001,288Net Assets 2023: $1,750,4072023Assets 2024: $3,181,122Liabilities 2024: $1,221,950Net Assets 2024: $1,959,1722024Assets 2025: $3,473,988Liabilities 2025: $1,255,958Net Assets 2025: $2,218,0302025

Highlighted filing

2013

Assets$2,178,555
Liabilities$202,434
Net Assets$1,976,121
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $920,7352011Expenses 2012: $1,023,2542012Revenue 2013: $916,425Expenses 2013: $933,269Net Income 2013: -$16,8442013Revenue 2014: $1,012,381Expenses 2014: $903,280Net Income 2014: $109,1012014Revenue 2015: $1,022,595Expenses 2015: $954,966Net Income 2015: $67,6292015Revenue 2016: $1,010,863Expenses 2016: $1,091,119Net Income 2016: -$80,2562016Revenue 2017: $911,827Expenses 2017: $1,052,653Net Income 2017: -$140,8262017Revenue 2018: $907,479Expenses 2018: $952,732Net Income 2018: -$45,2532018Revenue 2019: $1,065,086Expenses 2019: $1,065,928Net Income 2019: -$8422019Revenue 2020: $737,392Expenses 2020: $843,605Net Income 2020: -$106,2132020Revenue 2021: $819,186Expenses 2021: $805,136Net Income 2021: $14,0502021Revenue 2022: $976,927Expenses 2022: $953,105Net Income 2022: $23,8222022Revenue 2023: $1,232,330Expenses 2023: $1,077,392Net Income 2023: $154,9382023Revenue 2024: $1,210,355Expenses 2024: $1,037,808Net Income 2024: $172,5472024Revenue 2025: $1,295,801Expenses 2025: $1,085,784Net Income 2025: $210,0172025

Highlighted filing

2013

Revenue$916,425
Expenses$933,269
Net Income-$16,844
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2012 to May 31, 2013
Signed
Oct 22, 2013
Return Version
2012v2.1
Gross Receipts
$1,299,251
Mission and Program Overview

Mission

The roller skating association seeks to inform, educate and foster the professional development of its members; create opportunities for networking; and promote roller skating as a lifetime sport and safe recreational activity.

Major Activities

Activity 2
The pepsi program provides members with valuable rebated funds to do both general and food and beverage related marketing in their skating centers. It seeks to provide significant ancillary revenue for members.
Activity 3
Rsb and rsa today advertising provides our members with valuable information about goods and services that will both save and make money, but also enable them to provide a better experience for their customers.
Filing and Contact Details

Filer

EIN
38-0981232
Raw XML AppendixShowing 400 of 513 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.

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IRS990ScheduleD/ExpensesSubtotal0926426
IRS990ScheduleD/FootnoteInPartXIII0X
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation0PART X, LINE 2: FEDERAL AND STATE INCOME TAX STATUS: THE ASSOCIATION IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME AS NOTED UNDER SECTION 511 OF THE INTERNAL REVENUE CODE. INTERNAL REVENUE CODE SECTION 513(A) DEFINES AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. THE ADVERTISING INCOME DERIVED FROM THE PUBLICATION OF THE ASSOCIATION'S NEWSLETTER AND MEMBERSHIP DIRECTORY, INSURANCE ENDORSEMENT AND CERTAIN CORPORATE SUPPORT IS CONSIDERED UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION, AND HAS CONCLUDED THAT AS OF MAY 31, 2013 AND 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH MAY 31, 2012 AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). AT MAY 31, 2013 AND 2012, THE ASSOCIATION'S UNRELATED BUSINESS INCOME TAX EXPENSE AMOUNTED TO $58,069 AND $20,038, RESPECTIVELY. THE ASSOCIATION PAID $15,958 AND $13,616 FOR UNRELATED BUSINESS INCOME TAX DURING THE YEARS ENDED MAY 31, 2013 AND 2012.
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation1COSTS OF GOODS SOLD 60,514.
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation2COSTS OF GOODS SOLD 60,514.
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier0DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference0PART X, LINE 2:
IRS990ScheduleD/InvestmentExpensesNotIncluded06843
IRS990ScheduleD/InvestmentExpensesNotIncluded206843
IRS990ScheduleD/Land/BookValue0127729
IRS990ScheduleD/Land/OtherCostOrOtherBasis0127729
IRS990ScheduleD/NetUnrealizedGainsInvestments064438
IRS990ScheduleD/OtherExpensesIncluded060514
IRS990ScheduleD/OtherLiabilities/Amount038022
IRS990ScheduleD/OtherLiabilities/Description0ACCRUED INCOME TAXES
IRS990ScheduleD/OtherRevenues060514
IRS990ScheduleD/RevenueNotRptdF9900124952
IRS990ScheduleD/RevenueNotRptdOnFinStmt06843
IRS990ScheduleD/RevenueSubtotal0909582
IRS990ScheduleD/TotalExpensesPerForm9900933269
IRS990ScheduleD/TotalOfAmounts038022
IRS990ScheduleD/TotalOfBookValueLandBuildings0458631
IRS990ScheduleD/TotalRevenuePerForm9900916425
IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt0986940
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt01034534
IRS990/ScheduleJRequired00
IRS990ScheduleO/GeneralExplanation/Explanation0THE ASSOCIATION UTILIZES A PROFESSIONAL EMPLOYEE ORGANIZATION (PEO) FOR PAYROLL PURPOSES. ALTHOUGH COMPENSATION IS REPORTED ON PARTS VII AND IX, NO FORM W-3 IS REMITTED BY THE ASSOCIATION.
IRS990ScheduleO/GeneralExplanation/Explanation1RSA VOTING MEMBERS HAVE THE RIGHT TO ELECT OR APPOINT A MEMBER OF THEIR ORGANIZATION'S GOVERNING BODY. ASSOCIATE MEMBERS DO NOT VOTE EITHER IN THE ANNUAL ELECTION OF RSA OFFICERS OR THE ELECTION OF SECTIONAL OFFICERS.
IRS990ScheduleO/GeneralExplanation/Explanation2MEMBERS OF THE ASSOCIATION WHO OWN OR OPERATE A SKATING CENTER HAVE THE RIGHT TO ELECT OR APPOINT A MEMBER OF THEIR ORGANIZATION'S GOVERNING BODY (SECTIONAL DIRECTOR). THE RSA BOARD IS COMPRISED OF THIRTEEN SECTIONAL DIRECTORS AND OFFICERS.
IRS990ScheduleO/GeneralExplanation/Explanation3MEMBERS WHO OWN OR OPERATE A SKATING CENTER MAY VOTE TO APPROVE THE PRESIDENT AND VICE PRESIDENT OF THE ASSOCIATION AT THE ASSOCIATION'S ANNUAL MEETING. MEMBERS MAY ALSO VOTE ON CHANGES TO THE CONSTITUTION AND BYLAWS OF THE ASSOCIATION.
IRS990ScheduleO/GeneralExplanation/Explanation4THE EXECUTIVE DIRECTOR AND CONTROLLER (MANAGEMENT) OF THE ROLLER SKATING ASSOCIATION WILL REVIEW THE 990 PRIOR TO BEING FILED.
IRS990ScheduleO/GeneralExplanation/Explanation5THE MINUTES TO BOARD MEETINGS ARE POSTED ON THE WEBSITE AND ARE ALSO AVAILABLE ON REQUEST. OTHER DOCUMENTS, SUCH AS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS ARE PROVIDED BY REQUEST ONLY.
IRS990ScheduleO/GeneralExplanation/Explanation6THE RSA HAS A FINANCE COMMITTEE THAT IS CHARGED WITH THESE RESPONSIBILITIES. FINAL APPROVAL OF THE AUDIT IS APPROVED BY THE BOARD OF DIRECTORS, BUT SELECTION OF THE INDEPENDENT ACCOUNTANT IS UNDER THE OVERSIGHT OF THE FINANCE COMMITTEE. NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED DURING THE TAX YEAR.
IRS990ScheduleO/GeneralExplanation/Identifier0NUMBER OF EMPLOYEES
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART V, LINE 2A
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference6FORM 990, PART XII, LINE 2C:
IRS990/ScheduleORequired01
IRS990ScheduleR/DividendsRelatedOrganization00
IRS990ScheduleR/ExchangeOfAssets00
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine106905 CORPORATE DRIVE
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City0INDIANAPOLIS
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State0IN
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode046278

Document Assets

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Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,178,555
Liabilities
$202,434
Net assets
$1,976,121
Revenue
$916,425
Expenses
$933,269
Net income
-$16,844
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$1.26$2.22$1.30$1.09$0.21
2024Detailed filing. Detailed filing data is available for this year.$3.18$1.22$1.96$1.21$1.04$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.75$1.00$1.75$1.23$1.08$0.15
2022Detailed filing. Detailed filing data is available for this year.$3.14$1.50$1.63$0.98$0.95$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.77$1.03$1.74$0.82$0.81$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.72$1.13$1.59$0.74$0.84$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.19$0.35$1.85$1.07$1.07$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.09$0.22$1.86$0.91$0.95$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.09$0.18$1.91$0.91$1.05$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.32$0.32$2.00$1.01$1.09$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.30$0.21$2.09$1.02$0.95$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.30$0.19$2.11$1.01$0.90$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.20$1.98$0.92$0.93$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.16$1.93$1.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.21$1.95$0.92