Civic Intelligence

Gladwin Community Arena

990 • Fiscal year 2023 • EIN 38-3496713

Sep 01, 2022 to Aug 31, 2023 • Filed on Jan 04, 2024

Organization ProfileWWW.GLADWINARENA.COM
402 James Robertson DrGladwin, MI 48624

(989) 246-4386

Siviq Scores

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

Liabilities / Assets

77th percentile

0.06x

Higher debt load relative to assets than 77% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

30th percentile

-7.8%

Higher net margin than 30% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

34th percentile

-8.4%

Faster asset growth than 34% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

-0.3%

Faster revenue growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$166,049

Down $15,201 (-8.4%) from 2022

Net Assets

Down

$155,395

Down $19,363 (-11%) from 2022

Liabilities

Up

$10,654

Up $4,162 (+64%) from 2022

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin30th percentile

Revenue

Down

$246,896

Down $791 (-0.3%) from 2022

Expenses

Up

$266,259

Up $3,295 (+1.3%) from 2022

Net Income

Down

-$19,363

Down $4,086 (-27%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth34th percentile

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

$600K$400K$200K$0Assets 2011: $358,074Liabilities 2011: $113,586Net Assets 2011: $244,4882011Assets 2012: $331,724Liabilities 2012: $108,218Net Assets 2012: $223,5062012Assets 2013: $323,027Liabilities 2013: $91,745Net Assets 2013: $231,2822013Assets 2014: $309,963Liabilities 2014: $89,614Net Assets 2014: $220,3492014Assets 2015: $301,650Liabilities 2015: $94,172Net Assets 2015: $207,4782015Assets 2016: $281,314Liabilities 2016: $89,135Net Assets 2016: $192,1792016Assets 2017: $273,006Liabilities 2017: $74,889Net Assets 2017: $198,1172017Assets 2018: $256,512Liabilities 2018: $59,643Net Assets 2018: $196,8692018Assets 2019: $235,093Liabilities 2019: $47,641Net Assets 2019: $187,4522019Assets 2020: $221,000Liabilities 2020: $36,273Net Assets 2020: $184,7272020Assets 2021: $217,023Liabilities 2021: $26,988Net Assets 2021: $190,0352021Assets 2022: $181,250Liabilities 2022: $6,492Net Assets 2022: $174,7582022Assets 2023: $166,049Liabilities 2023: $10,654Net Assets 2023: $155,3952023Assets 2025: $463,813Liabilities 2025: $983Net Assets 2025: $462,8302025

Highlighted filing

2023

Assets$166,049
Liabilities$10,654
Net Assets$155,395
Open 2023 Filing

Operations Trend

Revenue Growth44th percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $254,9242011Expenses 2012: $227,0042012Revenue 2013: $235,617Expenses 2013: $207,226Net Income 2013: $28,3912013Revenue 2014: $145,832Expenses 2014: $156,765Net Income 2014: -$10,9332014Revenue 2015: $209,311Expenses 2015: $222,182Net Income 2015: -$12,8712015Revenue 2016: $227,242Expenses 2016: $242,541Net Income 2016: -$15,2992016Revenue 2017: $238,601Expenses 2017: $232,663Net Income 2017: $5,9382017Revenue 2018: $256,078Expenses 2018: $257,326Net Income 2018: -$1,2482018Revenue 2019: $209,878Expenses 2019: $219,295Net Income 2019: -$9,4172019Revenue 2020: $182,558Expenses 2020: $185,283Net Income 2020: -$2,7252020Revenue 2021: $155,993Expenses 2021: $150,685Net Income 2021: $5,3082021Revenue 2022: $247,687Expenses 2022: $262,964Net Income 2022: -$15,2772022Revenue 2023: $246,896Expenses 2023: $266,259Net Income 2023: -$19,3632023Revenue 2025: $482,123Expenses 2025: $233,789Net Income 2025: $248,3342025

Highlighted filing

2023

Revenue$246,896
Expenses$266,259
Net Income-$19,363
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jan 4, 2024
Return Version
2022v5.0
Gross Receipts
$258,935
Mission and Program Overview

Mission

To operate a community arena that promotes the health and education of gladwin county youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$172,151$160,831▼ $11,320
Cash and Non-Interest-Bearing Accounts$6,290$4,418▼ $1,872
Inventories for Sale or Use$2,483--
Accounts Receivable-$800-
Savings and Temporary Cash Investments$326--
Total Assets$181,250$166,049▼ $15,201
Liabilities
Accounts Payable and Accrued Expenses$1,766$4,785▲ $3,019
Deferred Revenue-$3,994-
Other Liabilities$4,726$1,875▼ $2,851
Total Liabilities$6,492$10,654▲ $4,162
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$174,758$155,395▼ $19,363
Total Net Assets Fund Balance$174,758$155,395▼ $19,363
Total Liabilities and Net Assets / Fund Balance$181,250$166,049▼ $15,201

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$136,772$281,685$418,457
Equipment$24,059$153,069$177,128
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Brock DenningsPresident
Samantha OardSecretary
Cynthia ScottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,617
Program Service Revenue
$214,058
Investment Income
$0
Other Revenue
$18,221
All Other Contributions
$14,617
Change in Net Assets
$-19,363
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,481
Salaries, Compensation, and Employee Benefits$87,778
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$83,976$6,932-$90,908
Other Salaries and Wages$71,373$9,725-$81,098
Depreciation Depletion$21,555--$21,555
Fees for Services Other$10,757$9,594-$20,351
Payroll Taxes$5,491$749-$6,240
All Other Expenses$4,028$1,265-$5,293
Office Expenses$360$4,122-$4,482
Other Expenses$3,544$3,848-$3,848
Insurance-$3,341-$3,341
Information Technology$1,445$136-$1,581
Other Employee Benefits$387$53-$440
Advertising$74$231-$305
Total Functional Expenses$223,884$42,375$0$266,259
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State Sales Tax Payable$1,322
State Payroll Taxes Payable$189
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, Page 6, Part VI, Line 11B

“The form 990 is distributed to all board of directors for review and approval prior to being submitted to the internal revenue service.”

Form 990, Page 6, Part VI, Line 12C

“The board of directors and employees are reminded annually of their requirement to disclose any conflicts of interest. No situations have occured to date that would require enforcement of the policy; however, if a situation did occur, the procedures to be followed would be determined by the board of directors on a case by case basis.”

Form 990, Page 6, Part VI, Line 19

“The governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Gladwin Community Arena
EIN
38-3496713
Phone
9892464386
Address
402 JAMES ROBERTSON DR, GLADWIN, MI 48624

Signing Officer

Name
Brock Dennings
Title
President
Phone
9892464386
Signed
2024-01-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brock Dennings
Formed
1999
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
15

Preparer

Firm
Stephenson & Company Pc
Address
PO BOX 159, WEST BRANCH, MI 48661
Preparer
Cynthia R Scott CPA
Phone
9893450850
Supplemental Narrative

Additional Explanations

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

“Concessions ------------------------------------------------------ 11,476 martial arts ----------------------------------------------------- 1,395”

Raw XML AppendixShowing 400 of 401 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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IRS990ScheduleA/InvestmentIncomeCYPct00.04000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0153992
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0163999
IRS990ScheduleA/Total509Grp/TotalAmt0908651
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0158809
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0176905
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0942526
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt024059
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0153069
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0177128
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0364
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0136772
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0281685
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0418457
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1189
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STATE SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1STATE PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0160831
IRS990ScheduleD/TotalLiabilityAmt01875
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONCESSIONS ------------------------------------------------------ 11,476 MARTIAL ARTS ----------------------------------------------------- 1,395
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS DISTRIBUTED TO ALL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO BEING SUBMITTED TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS AND EMPLOYEES ARE REMINDED ANNUALLY OF THEIR REQUIREMENT TO DISCLOSE ANY CONFLICTS OF INTEREST. NO SITUATIONS HAVE OCCURED TO DATE THAT WOULD REQUIRE ENFORCEMENT OF THE POLICY; HOWEVER, IF A SITUATION DID OCCUR, THE PROCEDURES TO BE FOLLOWED WOULD BE DETERMINED BY THE BOARD OF DIRECTORS ON A CASE BY CASE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt0166049
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014617
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042375
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0223884
IRS990/TotalFunctionalExpensesGrp/TotalAmt0266259
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt010654
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0155395
IRS990/TotalOtherProgSrvcExpenseAmt012871
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IRS990/TotalProgramServiceExpensesAmt0223884
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 412
IRS990/USAddress/CityNm0GLADWIN
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048624
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.GLADWINARENA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BROCK DENNINGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09892464386
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GLADWIN COMMUNITY ARENA
ReturnHeader/Filer/BusinessNameControlTxt0GLAD
ReturnHeader/Filer/EIN0383496713
ReturnHeader/Filer/PhoneNum09892464386
ReturnHeader/Filer/USAddress/AddressLine1Txt0402 JAMES ROBERTSON DR
ReturnHeader/Filer/USAddress/CityNm0GLADWIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048624
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383372824
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEPHENSON & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 159
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST BRANCH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048661
ReturnHeader/PreparerPersonGrp/PhoneNum09893450850
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CYNTHIA R SCOTT CPA
ReturnHeader/ReturnTs02024-02-02T11:32:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BROCK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DENNINGS
ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$166,049
Liabilities
$10,654
Net assets
$155,395
Revenue
$246,896
Expenses
$266,259
Net income
-$19,363
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.64$0.01$4.63$4.82$2.34$2.48
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023Detailed filing. Detailed filing data is available for this year.$1.66$0.11$1.55$2.47$2.66$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.06$1.75$2.48$2.63$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$0.27$1.90$1.56$1.51$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.36$1.85$1.83$1.85$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.48$1.87$2.10$2.19$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.60$1.97$2.56$2.57$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.75$1.98$2.39$2.33$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.89$1.92$2.27$2.43$0.15
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$0.94$2.07$2.09$2.22$0.13
2014Summary only. Only limited summary data is available for this year.$3.10$0.90$2.20$1.46$1.57$0.11
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.92$2.31$2.36$2.07$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$1.08$2.24$2.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$1.14$2.44$2.55
Peer Organizations

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