Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Roller Skating Rink Operators Association of America
990 • Fiscal year 2024 • EIN 38-0981232
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.38x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 8.4% of source-year revenue.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
26th percentile
Faster revenue growth than 26% of similar nonprofits.
Balance Sheet
Assets
Up$3,181,122
Up $429,427 (+16%) from 2023
Net Assets
Up$1,959,172
Up $208,765 (+12%) from 2023
Liabilities
Up$1,221,950
Up $220,662 (+22%) from 2023
Revenue And Expenses
Revenue
Down$1,210,355
Down $21,975 (-1.8%) from 2023
Expenses
Down$1,037,808
Down $39,584 (-3.7%) from 2023
Net Income
Up$172,547
Up $17,609 (+11%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2023 to May 31, 2024
- Signed
- Oct 9, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $1,306,540
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.
The roller skating association (rsa) is a national trade association for owners of commercial roller skating rinks, professional roller skating teachers and coaches, and manufacturers or suppliers of equipment for the roller skating industry.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,015,655 | $1,262,006 | ▲ $246,351 |
| Investments in Publicly Traded Securities | $970,977 | $1,044,346 | ▲ $73,369 |
| Accounts Receivable | $311,672 | $349,367 | ▲ $37,695 |
| Land, Buildings, and Equipment, Net | $343,098 | $342,236 | ▼ $862 |
| Prepaid Expenses and Deferred Charges | $26,249 | $87,301 | ▲ $61,052 |
| Inventories for Sale or Use | $26,845 | $36,050 | ▲ $9,205 |
| Pledges and Grants Receivable | $0 | $20,691 | ▲ $20,691 |
| Savings and Temporary Cash Investments | $13,863 | $17,404 | ▲ $3,541 |
| Intangible Assets | $14,563 | $5,280 | ▼ $9,283 |
| Total Assets | $2,751,695 | $3,181,122 | ▲ $429,427 |
| Other Assets Total | $28,773 | $16,441 | ▼ $12,332 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $776,829 | $1,010,881 | ▲ $234,052 |
| Deferred Revenue | $191,879 | $183,509 | ▼ $8,370 |
| Mortgage Notes Payable Secured by Investment Property | $32,580 | $20,464 | ▼ $12,116 |
| Other Liabilities | $0 | $7,096 | ▲ $7,096 |
| Total Liabilities | $1,001,288 | $1,221,950 | ▲ $220,662 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,750,407 | $1,959,172 | ▲ $208,765 |
| Total Net Assets Fund Balance | $1,750,407 | $1,959,172 | ▲ $208,765 |
| Total Liabilities and Net Assets / Fund Balance | $2,751,695 | $3,181,122 | ▲ $429,427 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $179,280 | $386,725 | $566,005 |
| Equipment | $21,832 | $286,424 | $308,256 |
| Land | $127,729 | - | $127,729 |
| Other Land Buildings | $13,395 | $4,495 | $17,890 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jim Mcmahon | Executive Director | FT | $102,080 | $102,080 |
Board Members and Trustees
| Name | Title |
|---|---|
| Billy Thompson | President |
| Rob Gould | Vice President |
| Alan Bacon | Section 1 Director |
| Jeanne Sincavage | Section 11 Director |
| Shane Locklear | Section 12 Director |
| Ava Couey | Section 13 Director |
| Brad Armstrong | Section 2 Director |
| Ed Golebiowski | Section 3 Director |
| Josh Ingrum | Section 4 Director |
| Shawn Castro | Section 5 Director |
| Amy Wright | Section 6 Director |
| Robert Kramer | Section 7 Director |
| Ron Parmley | Section 8 Director |
| Michael Penrod | Section 9 Director |
| Brian Molony | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $603,659
- Investment Income
- $79,666
- Other Revenue
- $527,030
- Change in Net Assets
- $172,547
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,176,279
- Revenue Not Reported on Financial Statements
- $34,076
- Revenue Not Reported on Form 990
- $73,643
- Other Revenue Adjustments
- $23,892
- Total Revenue per Audited Statements
- $1,249,922
- Total Revenue per Form 990
- $1,210,355
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $595,188 |
| Salaries, Compensation, and Employee Benefits | $437,620 |
| Grants and Similar Amounts Paid | $5,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $261,700 |
| Travel | - | - | - | $176,231 |
| Office Expenses | - | - | - | $144,872 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $102,080 |
| Occupancy | - | - | - | $75,627 |
| Depreciation Depletion | - | - | - | $44,695 |
| Other Employee Benefits | - | - | - | $43,134 |
| Payroll Taxes | - | - | - | $30,706 |
| Conferences and Meetings | - | - | - | $30,246 |
| Other Expenses | - | - | - | $23,892 |
| Fees for Services Accounting | - | - | - | $20,559 |
| Advertising | - | - | - | $10,645 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $10,184 |
| Fees for Services Legal | - | - | - | $6,575 |
| Insurance | - | - | - | $5,936 |
| Fees for Services Other | - | - | - | $5,934 |
| Grants to Domestic Orgs | - | - | - | $5,000 |
| Information Technology | - | - | - | $2,495 |
| Interest | - | - | - | $1,354 |
| Total Functional Expenses | $0 | $0 | $0 | $1,037,808 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,041,157 |
| Total Expenses per Form 990 | $1,037,808 |
| Expenses per Audited Statements | $1,003,732 |
| Expenses Not Reported on Form 990 | $37,425 |
| Expenses Not Reported on Financial Statements | $34,076 |
| Other Expense Adjustments | $23,892 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Sharon Mcmahon | EXECUTIVE DIRECTOR'S SPOUSE | Compensation for Services | No | $63,053 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Ubi Taxes Payable | $7,096 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- Yes
- 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
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 2
“Board members brian molony and amy wright are husband and wife.”
Form 990, Part VI, Section A, Line 6
“Rsa 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.”
Form 990, Part VI, Section A, Line 7A
“Members 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.”
Form 990, Part VI, Section A, Line 7B
“Members 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.”
Form 990, Part VI, Section B, Line 11B
“The executive director and controller (management) of the roller skating association will review the 990 prior to being filed.”
Form 990, Part VI, Section C, Line 19
“The 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.”
Filing and Contact Details
Filer
- Filer Name
- Roller Skating Rink
- EIN
- 38-0981232
- Phone
- 3173472626
- Address
- 6905 CORPORATE DRIVE, INDIANAPOLIS, IN 46278
Signing Officer
- Name
- James Mcmahon
- Title
- Executive Director
- Phone
- 3173472626
- Signed
- 2024-10-09
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- James Mcmahon
- Formed
- 1936
- Legal Domicile
- In
- Voting Board Members
- 16
- Independent Board Members
- 15
- Employees
- 5
- Volunteers
- 75
Preparer
- Firm
- Blue & Co LLC
- Address
- 12800 N MERIDIAN ST STE 400, CARMEL, IN 46032
- Preparer
- Cory Schunemann CPA
- Phone
- 3178488920
Supplemental Narrative
Additional Explanations
Form 990, Part V, Line 2A
“The 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.”
FORM 990, PART XII, LINE 2C:
“The 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.”
Financial Statement Notes
PART X, LINE 2:
“The association is a nonprofit corporation exempt from income taxes under section 501(c)(6) of the united states internal revenue code and similar state law. The exemption is on all income except unrelated business income. An unrelated trade or business of an exempt organization is 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, magazine and membership directory, insurance endorsement and certain corporate support and marketing revenue 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, 2024 and 2023, 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, 2023, 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). For the years ended may 31, 2024 and 2023, the association's unrelated business income tax recovery (expense) amounted to $23,892 and $10,079, respectively. The association paid net unrelated business income tax of $16,955 during the year ended may 31, 2024.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Costs of goods sold 37,425.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“UBI TAXES 23,892.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Costs of goods sold 37,425.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“UBI TAXES 23,892.”
Raw XML AppendixShowing 400 of 526 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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1010881 |
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 349367 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ROLLER SKATING ASSOCIATION (RSA) IS A NATIONAL TRADE ASSOCIATION FOR OWNERS OF COMMERCIAL ROLLER SKATING RINKS, PROFESSIONAL ROLLER SKATING TEACHERS AND COACHES, AND MANUFACTURERS OR SUPPLIERS OF EQUIPMENT FOR THE ROLLER SKATING INDUSTRY. |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3173472626 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6905 CORPORATE DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | INDIANAPOLIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46278 |
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| IRS990/Desc | 0 | THE RSA CONVENTION SEEKS TO PROVIDE OPPORTUNITIES FOR TRAINING, EDUCATION, NETWORKING AND A FORMAT FOR CONDUCTING THE ANNUAL RSA ANNUAL MEETING OF ITS MEMBERS. |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECTION 1 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECTION 2 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECTION 3 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECTION 4 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SECTION 5 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SECTION 6 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SECTION 7 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SECTION 8 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | SECTION 9 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | SECTION 11 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | SECTION 12 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | SECTION 13 DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | EXECUTIVE DIRECTOR |
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| IRS990/FormationYr | 0 | 1936 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 18575 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 16 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 5000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 77335 |
| IRS990/GrossReceiptsAmt | 0 | 1306540 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 5000 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 58430 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 15 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 5936 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 14563 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 5280 |
| IRS990/InterestGrp/TotalAmt | 0 | 1354 |
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| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 36050 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 61091 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 61091 |
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| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 970977 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1044346 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 342236 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1019880 |
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| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 47503 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 96553 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 49050 |
| IRS990/MissionDesc | 0 | 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. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 20464 |
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| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 21005 |
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| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 5000 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 66220 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1750407 |
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| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 75627 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 144872 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 28773 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 16441 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 43134 |
| IRS990/OtherExpensesGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 1 | UNRELATED BUSINESS INCO |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 35943 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 23892 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 7096 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541800 |
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| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 541800 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MARKETING INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | CORPORATE SUPPORT |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | ADVERTISING INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 17184 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 117073 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 75604 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 43093 |
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| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 1 | 58420 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 2 | 43093 |
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| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 87301 |
| IRS990/PrincipalOfficerNm | 0 | JAMES MCMAHON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONVENTION AND TRADE S |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ACHIEVEMENT TESTS AND |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 327750 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 260385 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 15524 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 327750 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 260385 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 15524 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | 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. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | 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. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 6350 |
| IRS990/PYInvestmentIncomeAmt | 0 | 42145 |
| IRS990/PYOtherExpensesAmt | 0 | 645263 |
| IRS990/PYOtherRevenueAmt | 0 | 486935 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 703250 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 154938 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 425779 |
| IRS990/PYTotalExpensesAmt | 0 | 1077392 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1232330 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 172547 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 5000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 154870 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 168702 |
| IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 13832 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 13863 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 17404 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 179280 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 386725 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 566005 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 21832 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 286424 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 308256 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 37425 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 34076 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1003732 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 10184 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 10184 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 127729 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 127729 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 36218 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 37425 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 23892 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 13395 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 4495 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 17890 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 7096 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | UBI TAXES PAYABLE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 37425 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 23892 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 73643 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 34076 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1176279 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION IS 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, MAGAZINE AND MEMBERSHIP DIRECTORY, INSURANCE ENDORSEMENT AND CERTAIN CORPORATE SUPPORT AND MARKETING REVENUE 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, 2024 AND 2023, 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, 2023, 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). FOR THE YEARS ENDED MAY 31, 2024 AND 2023, THE ASSOCIATION'S UNRELATED BUSINESS INCOME TAX RECOVERY (EXPENSE) AMOUNTED TO $23,892 AND $10,079, RESPECTIVELY. THE ASSOCIATION PAID NET UNRELATED BUSINESS INCOME TAX OF $16,955 DURING THE YEAR ENDED MAY 31, 2024. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COSTS OF GOODS SOLD 37,425. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | UBI TAXES 23,892. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | COSTS OF GOODS SOLD 37,425. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 4 | UBI TAXES 23,892. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 342236 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1037808 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 7096 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1210355 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1249922 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1041157 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | SHARON MCMAHON |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | EXECUTIVE DIRECTOR'S SPOUSE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 63053 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,181,122
- Liabilities
- $1,221,950
- Net assets
- $1,959,172
- Revenue
- $1,210,355
- Expenses
- $1,037,808
- Net income
- $172,547