Civic Intelligence

Smooth Surfaces Ltd

990 • Fiscal year 2024 • EIN 38-3320529

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 08, 2024

Organization ProfileMPICEARENA.ORG
5165 E Remus RoadMT Pleasant, MI 48858

(989) 772-9623

Siviq Scores

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

Liabilities / Assets

97th percentile

1.22x

Higher debt load relative to assets than 97% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.12x

Higher debt load relative to revenue than 78% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

26th percentile

-10%

Higher net margin than 26% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

9th percentile

-44%

Faster asset growth than 9% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-5.6%

Faster revenue growth than 35% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$41,506

Down $32,815 (-44%) from 2023

Net Assets

Down

-$9,202

Down $45,778 (-125%) from 2023

Liabilities

Up

$50,708

Up $12,963 (+34%) from 2023

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin26th percentile

Revenue

Down

$439,519

Down $25,955 (-5.6%) from 2023

Expenses

Up

$485,299

Up $33,049 (+7.3%) from 2023

Net Income

Down

-$45,780

Down $59,004 (-446%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$200K$150K$100K$50K$0-$50KAssets 2011: $106,100Liabilities 2011: $37,279Net Assets 2011: $68,8212011Assets 2012: $122,525Liabilities 2012: $49,367Net Assets 2012: $73,1582012Assets 2013: $158,864Liabilities 2013: $152,242Net Assets 2013: $6,6222013Assets 2014: $186,965Liabilities 2014: $113,908Net Assets 2014: $73,0572014Assets 2015: $152,179Liabilities 2015: $69,807Net Assets 2015: $82,3722015Assets 2016: $144,585Liabilities 2016: $48,411Net Assets 2016: $96,1742016Assets 2017: $79,003Liabilities 2017: $44,633Net Assets 2017: $34,3702017Assets 2018: $115,976Liabilities 2018: $91,601Net Assets 2018: $24,3752018Assets 2019: $95,600Liabilities 2019: $53,421Net Assets 2019: $42,1792019Assets 2020: $72,615Liabilities 2020: $51,575Net Assets 2020: $21,0402020Assets 2021: $79,529Liabilities 2021: $3,236Net Assets 2021: $76,2932021Assets 2022: $60,704Liabilities 2022: $37,352Net Assets 2022: $23,3522022Assets 2023: $74,321Liabilities 2023: $37,745Net Assets 2023: $36,5762023Assets 2024: $41,506Liabilities 2024: $50,708Net Assets 2024: -$9,2022024

Highlighted filing

2024

Assets$41,506
Liabilities$50,708
Net Assets-$9,202
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $380,7712011Revenue 2012: $381,354Expenses 2012: $377,017Net Income 2012: $4,3372012Revenue 2013: $298,329Expenses 2013: $364,865Net Income 2013: -$66,5362013Revenue 2014: $434,944Expenses 2014: $363,693Net Income 2014: $71,2512014Revenue 2015: $340,863Expenses 2015: $331,548Net Income 2015: $9,3152015Revenue 2016: $343,228Expenses 2016: $329,426Net Income 2016: $13,8022016Revenue 2017: $365,117Expenses 2017: $426,921Net Income 2017: -$61,8042017Revenue 2018: $396,554Expenses 2018: $406,308Net Income 2018: -$9,7542018Revenue 2019: $432,411Expenses 2019: $414,607Net Income 2019: $17,8042019Revenue 2020: $342,583Expenses 2020: $363,722Net Income 2020: -$21,1392020Revenue 2021: $330,742Expenses 2021: $275,489Net Income 2021: $55,2532021Revenue 2022: $412,118Expenses 2022: $465,059Net Income 2022: -$52,9412022Revenue 2023: $465,474Expenses 2023: $452,250Net Income 2023: $13,2242023Revenue 2024: $439,519Expenses 2024: $485,299Net Income 2024: -$45,7802024

Highlighted filing

2024

Revenue$439,519
Expenses$485,299
Net Income-$45,780
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 8, 2024
Return Version
2023v5.0
Gross Receipts
$453,495
Mission and Program Overview

Mission

Provide youth and adult skating programing activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$45,899$40,662▼ $5,237
Prepaid Expenses and Deferred Charges$1,301--
Inventories for Sale or Use$1,300$1,300→ $0
Cash and Non-Interest-Bearing Accounts$25,821$-456▼ $26,277
Total Assets$74,321$41,506▼ $32,815
Liabilities
Other Liabilities$23,266$44,497▲ $21,231
Accounts Payable and Accrued Expenses$14,479$6,211▼ $8,268
Total Liabilities$37,745$50,708▲ $12,963
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$36,576$-9,202▼ $45,778
Total Net Assets Fund Balance$36,576$-9,202▼ $45,778
Total Liabilities and Net Assets / Fund Balance$74,321$41,506▼ $32,815

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,662$332,296$372,958
Compensation and Service Providers
Top Officer Pay88th percentile

Board Members and Trustees

NameTitle
Erik SpindlerPresident
Adam HouseBoard Member
Bill QuakenbushBoard Member
Shannon FrenchBoard Member
Tim ManessBoard Member
Mary Ann OneilSecretary
Brian RossTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$449,095
Investment Income
$0
Other Revenue
$-9,576
Change in Net Assets
$-45,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$341,525
Salaries, Compensation, and Employee Benefits$143,774
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$133,006--$133,006
Fees for Services Management$37,314--$37,314
Insurance$26,265--$26,265
All Other Expenses$21,790--$21,790
Other Expenses$15,201--$15,201
Depreciation Depletion$12,850--$12,850
Payroll Taxes$10,768--$10,768
Fees for Services Accounting$7,533--$7,533
Office Expenses$5,385--$5,385
Interest$2,824--$2,824
Advertising$834--$834
Total Functional Expenses$485,299$0$0$485,299
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,976
Fundraising Gross Income$4,400
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loc - Mercantile$31,953
Note Payable- Morey Court$12,544
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Smooth Surfaces
EIN
38-3320529
Phone
9897729623
Address
5165 E REMUS ROAD, MT PLEASANT, MI 48858

Signing Officer

Name
Erik Spindler
Title
President
Phone
9897729623
Signed
2024-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erik Spindler
Formed
1996
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
35

Preparer

Firm
H&s Companies Pc
Address
112 N COURT ST, MT PLEASANT, MI 48858
Preparer
Jennifer M Feuerstein
Phone
9898174900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Provided youth and adult skating programing activities.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 2”

Raw XML Appendix314 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt014479
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06211
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE YOUTH AND ADULT SKATING PROGRAMING ACTIVITIES.
IRS990/AdvertisingGrp/ProgramServicesAmt0834
IRS990/AdvertisingGrp/TotalAmt0834
IRS990/AllOtherExpensesGrp/ProgramServicesAmt021790
IRS990/AllOtherExpensesGrp/TotalAmt021790
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0H&S COMPANIES
IRS990/BooksInCareOfDetail/PhoneNum09898174900
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0112 N COURT STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0MT PLEASANT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048858
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt025821
IRS990/CashNonInterestBearingGrp/EOYAmt0-456
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0341525
IRS990/CYOtherRevenueAmt0-9576
IRS990/CYProgramServiceRevenueAmt0449095
IRS990/CYRevenuesLessExpensesAmt0-45780
IRS990/CYSalariesCompEmpBnftPaidAmt0143774
IRS990/CYTotalExpensesAmt0485299
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0439519
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt012850
IRS990/DepreciationDepletionGrp/TotalAmt012850
IRS990/Desc0PROVIDED YOUTH AND ADULT SKATING PROGRAMING ACTIVITIES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt035
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0472449
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt07533
IRS990/FeesForServicesAccountingGrp/TotalAmt07533
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt037314
IRS990/FeesForServicesManagementGrp/TotalAmt037314
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0SHANNON FRENCH
IRS990/Form990PartVIISectionAGrp/PersonNm1ADAM HOUSE
IRS990/Form990PartVIISectionAGrp/PersonNm2TIM MANESS
IRS990/Form990PartVIISectionAGrp/PersonNm3BILL QUAKENBUSH
IRS990/Form990PartVIISectionAGrp/PersonNm4MARY ANN ONEIL
IRS990/Form990PartVIISectionAGrp/PersonNm5BRIAN ROSS
IRS990/Form990PartVIISectionAGrp/PersonNm6ERIK SPINDLER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt013976
IRS990/FundraisingGrossIncomeAmt04400
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0453495
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt026265
IRS990/InsuranceGrp/TotalAmt026265
IRS990/InterestGrp/ProgramServicesAmt02824
IRS990/InterestGrp/TotalAmt02824
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01300
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01300
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0332296
IRS990/LandBldgEquipBasisNetGrp/BOYAmt045899
IRS990/LandBldgEquipBasisNetGrp/EOYAmt040662
IRS990/LandBldgEquipCostOrOtherBssAmt0372958
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE YOUTH AND ADULT SKATING PROGRAMING ACTIVITIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt036576
IRS990/NetAssetsOrFundBalancesEOYAmt0-9202
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-9576
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-9576
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt036576
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-9202
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt05385
IRS990/OfficeExpensesGrp/TotalAmt05385
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt02
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE
IRS990/OtherExpensesGrp/Desc2CONCESSIONS
IRS990/OtherExpensesGrp/Desc3LEAGUE- REFS
IRS990/OtherExpensesGrp/ProgramServicesAmt0148983
IRS990/OtherExpensesGrp/ProgramServicesAmt143739
IRS990/OtherExpensesGrp/ProgramServicesAmt218807
IRS990/OtherExpensesGrp/ProgramServicesAmt315201
IRS990/OtherExpensesGrp/TotalAmt0148983
IRS990/OtherExpensesGrp/TotalAmt143739
IRS990/OtherExpensesGrp/TotalAmt218807
IRS990/OtherExpensesGrp/TotalAmt315201
IRS990/OtherLiabilitiesGrp/BOYAmt023266
IRS990/OtherLiabilitiesGrp/EOYAmt044497
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0133006
IRS990/OtherSalariesAndWagesGrp/TotalAmt0133006
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt010768
IRS990/PayrollTaxesGrp/TotalAmt010768
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01301
IRS990/PrincipalOfficerNm0ERIK SPINDLER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MISC INCOME
IRS990/ProgramServiceRevenueGrp/Desc2CASH OVER SHORT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0447263
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11396
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2436
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0447263
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11396
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2436
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDED YOUTH AND ADULT SKATING PROGRAMING ACTIVITIES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt012850
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0326325
IRS990/PYOtherRevenueAmt08813
IRS990/PYProgramServiceRevenueAmt0456661
IRS990/PYRevenuesLessExpensesAmt013224
IRS990/PYSalariesCompEmpBnftPaidAmt0125925
IRS990/PYTotalExpensesAmt0452250
IRS990/PYTotalRevenueAmt0465474
IRS990/ReconcilationRevenueExpnssAmt0-45780
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0449095
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt040662
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0332296
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0372958
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt031953
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112544
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOC - MERCANTILE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE- MOREY COURT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040662
IRS990ScheduleD/TotalLiabilityAmt044497
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED YOUTH AND ADULT SKATING PROGRAMING ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt074321
IRS990/TotalAssetsEOYAmt041506
IRS990/TotalAssetsGrp/BOYAmt074321
IRS990/TotalAssetsGrp/EOYAmt041506
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0485299
IRS990/TotalFunctionalExpensesGrp/TotalAmt0485299
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037745
IRS990/TotalLiabilitiesEOYAmt050708
IRS990/TotalLiabilitiesGrp/BOYAmt037745
IRS990/TotalLiabilitiesGrp/EOYAmt050708
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt036576
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-9202
IRS990/TotalOtherProgSrvcExpenseAmt012850
IRS990/TotalProgramServiceExpensesAmt0485299
IRS990/TotalProgramServiceRevenueAmt0449095
IRS990/TotalRevenueGrp/ExclusionAmt0-9576
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0449095
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0439519
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt074321
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt041506
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt05165 E REMUS
IRS990/USAddress/CityNm0MT PLEASANT
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048858
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0MPICEARENA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIK SPINDLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09897729623
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMOOTH SURFACES
ReturnHeader/Filer/BusinessNameControlTxt0SMOO
ReturnHeader/Filer/EIN0383320529
ReturnHeader/Filer/PhoneNum09897729623
ReturnHeader/Filer/USAddress/AddressLine1Txt05165 E REMUS ROAD
ReturnHeader/Filer/USAddress/CityNm0MT PLEASANT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048858
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382563599
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H&S COMPANIES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0112 N COURT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MT PLEASANT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048858
ReturnHeader/PreparerPersonGrp/PhoneNum09898174900
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER M FEUERSTEIN
ReturnHeader/ReturnTs02024-11-14T16:11:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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.

Open filing
Assets
$41,506
Liabilities
$50,708
Net assets
-$9,202
Revenue
$439,519
Expenses
$485,299
Net income
-$45,780
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.42$0.51$0.09$4.40$4.85$0.46
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.38$0.37$4.65$4.52$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.37$0.23$4.12$4.65$0.53
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.03$0.76$3.31$2.75$0.55
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.52$0.21$3.43$3.64$0.21
2019Summary only. Only limited summary data is available for this year.$0.96$0.53$0.42$4.32$4.15$0.18
2018Summary only. Only limited summary data is available for this year.$1.16$0.92$0.24$3.97$4.06$0.10
2017Summary only. Only limited summary data is available for this year.$0.79$0.45$0.34$3.65$4.27$0.62
2016Summary only. Only limited summary data is available for this year.$1.45$0.48$0.96$3.43$3.29$0.14
2015Summary only. Only limited summary data is available for this year.$1.52$0.70$0.82$3.41$3.32$0.09
2014Summary only. Only limited summary data is available for this year.$1.87$1.14$0.73$4.35$3.64$0.71
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$1.52$0.07$2.98$3.65$0.67
2012Summary only. Only limited summary data is available for this year.$1.23$0.49$0.73$3.81$3.77$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.37$0.69$3.81