Civic Intelligence

Gladwin Community Arena

990 • Fiscal year 2025 • EIN 38-3496713

Sep 01, 2024 to Aug 31, 2025 • Filed on Jan 16, 2026

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

(989) 246-4386

Siviq Scores

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

Liabilities / Assets

65th percentile

0.00x

Higher debt load relative to assets than 65% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

93rd percentile

52%

Higher net margin than 93% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

92nd percentile

86%

Faster revenue growth than 92% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets65th percentile

Assets

$463,813

No earlier filing loaded for comparison.

Net Assets

$462,830

No earlier filing loaded for comparison.

Liabilities

$983

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin93rd percentile

Revenue

$482,123

No earlier filing loaded for comparison.

Expenses

$233,789

No earlier filing loaded for comparison.

Net Income

$248,334

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth64th 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

2025

Assets$463,813
Liabilities$983
Net Assets$462,830
Open 2025 Filing

Operations Trend

Revenue Growth92nd 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

2025

Revenue$482,123
Expenses$233,789
Net Income$248,334
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 16, 2026
Return Version
2024v5.0
Gross Receipts
$493,389
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$141,728$325,673▲ $183,945
Cash and Non-Interest-Bearing Accounts$274,039$134,577▼ $139,462
Accounts Receivable$1,450$3,563▲ $2,113
Total Assets$417,217$463,813▲ $46,596
Liabilities
Deferred Revenue$210,000--
Other Liabilities$1,215--
Accounts Payable and Accrued Expenses$1,556$983▼ $573
Total Liabilities$212,771$983▼ $211,788
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$204,446$462,830▲ $258,384
Total Net Assets Fund Balance$204,446$462,830▲ $258,384
Total Liabilities and Net Assets / Fund Balance$417,217$463,813▲ $46,596

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$108,875$309,582$418,457
Equipment$216,798$180,371$397,169
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Brock DenningsPresident
Guy SoulliereBoard Member
Pat MccainBoard Member
Cynthia ScottTreasurer
Samantha OardVP/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$210,691
Program Service Revenue
$237,115
Investment Income
$0
Other Revenue
$34,317
All Other Contributions
$210,691
Change in Net Assets
$248,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,518
Salaries, Compensation, and Employee Benefits$65,271
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$75,399--$75,399
Other Salaries and Wages$54,325$6,274-$60,599
Depreciation Depletion$36,097--$36,097
Fees for Services Other$13,273$3,946-$17,219
Payroll Taxes$4,188$484-$4,672
Office Expenses-$4,566-$4,566
All Other Expenses$3,521$755-$4,276
Insurance$4,146--$4,146
Other Expenses$8,083$2,465-$2,465
Advertising-$1,604-$1,604
Travel$179--$179
Total Functional Expenses$210,283$23,506$0$233,789
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,550
Fundraising Direct Expenses$2,419
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, 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 DRIVE, GLADWIN, MI 48624

Signing Officer

Name
Brock Dennings
Title
President
Phone
9892464386
Signed
2026-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brock Dennings
Formed
1999
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
13

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 ------------------------------------------------------- 12,687 martial arts ----------------------------------------------------- 3,894”

Form 990, Part XI, Line 9

“To adjust beginning cash balance to actual.”

Raw XML AppendixShowing 400 of 420 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/BOYAmt01556
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0983
IRS990/AccountsReceivableGrp/BOYAmt01450
IRS990/AccountsReceivableGrp/EOYAmt03563
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO OPERATE A COMMUNITY ARENA THAT PROMOTES THE HEALTH AND EDUCATION OF GLADWIN COUNTY YOUTH.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01604
IRS990/AdvertisingGrp/TotalAmt01604
IRS990/AllOtherContributionsAmt0210691
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0755
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03521
IRS990/AllOtherExpensesGrp/TotalAmt04276
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0CYNTHIA SCOTT
IRS990/BooksInCareOfDetail/PhoneNum09893450850
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0203 S SECOND STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0WEST BRANCH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048661
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0274039
IRS990/CashNonInterestBearingGrp/EOYAmt0134577
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt08847
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0210691
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0168518
IRS990/CYOtherRevenueAmt034317
IRS990/CYProgramServiceRevenueAmt0237115
IRS990/CYRevenuesLessExpensesAmt0248334
IRS990/CYSalariesCompEmpBnftPaidAmt065271
IRS990/CYTotalExpensesAmt0233789
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0482123
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0210000
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt036097
IRS990/DepreciationDepletionGrp/TotalAmt036097
IRS990/Desc0TO OPERATE AND MAINTAIN A MUNICIPAL ICE ARENA THAT PROMOTES YOUTH AND ADULT HOCKEY.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0113223
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt03946
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt013273
IRS990/FeesForServicesOtherGrp/TotalAmt017219
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
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/PersonNm0BROCK DENNINGS
IRS990/Form990PartVIISectionAGrp/PersonNm1PAT MCCAIN
IRS990/Form990PartVIISectionAGrp/PersonNm2SAMANTHA OARD
IRS990/Form990PartVIISectionAGrp/PersonNm3CYNTHIA SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm4GUY SOULLIERE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt02419
IRS990/FundraisingGrossIncomeAmt011550
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0493389
IRS990/GrossRentsGrp/RealAmt03000
IRS990/GrossSalesOfInventoryAmt018166
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt04146
IRS990/InsuranceGrp/TotalAmt04146
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0489953
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0141728
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0325673
IRS990/LandBldgEquipCostOrOtherBssAmt0815626
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO OPERATE A COMMUNITY ARENA THAT PROMOTES THE HEALTH AND EDUCATION OF GLADWIN COUNTY YOUTH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0204446
IRS990/NetAssetsOrFundBalancesEOYAmt0462830
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt09131
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt09319
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt09319
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt03000
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt03000
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0204446
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0462830
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt075399
IRS990/OccupancyGrp/TotalAmt075399
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04566
IRS990/OfficeExpensesGrp/TotalAmt04566
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0EQUIPMENT
IRS990/OtherExpensesGrp/Desc1MAINTENANCE SUPPLIES
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03412
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12465
IRS990/OtherExpensesGrp/ProgramServicesAmt011072
IRS990/OtherExpensesGrp/ProgramServicesAmt18083
IRS990/OtherExpensesGrp/TotalAmt011072
IRS990/OtherExpensesGrp/TotalAmt18083
IRS990/OtherExpensesGrp/TotalAmt23412
IRS990/OtherExpensesGrp/TotalAmt32465
IRS990/OtherLiabilitiesGrp/BOYAmt01215
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISEMENT REVENUE
IRS990/OtherRevenueMiscGrp/Desc1VENDING INCOME
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt011282
IRS990/OtherRevenueMiscGrp/ExclusionAmt11573
IRS990/OtherRevenueMiscGrp/ExclusionAmt212
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011282
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11573
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt212
IRS990/OtherRevenueTotalAmt012867
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt06274
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt054325
IRS990/OtherSalariesAndWagesGrp/TotalAmt060599
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0484
IRS990/PayrollTaxesGrp/ProgramServicesAmt04188
IRS990/PayrollTaxesGrp/TotalAmt04672
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BROCK DENNINGS
IRS990/PriorPeriodAdjustmentsAmt010050
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/BusinessCd1713940
IRS990/ProgramServiceRevenueGrp/BusinessCd2713940
IRS990/ProgramServiceRevenueGrp/BusinessCd3713940
IRS990/ProgramServiceRevenueGrp/Desc0FITNESS CENTER
IRS990/ProgramServiceRevenueGrp/Desc1ICE RINK
IRS990/ProgramServiceRevenueGrp/Desc2ROCKWALL CLIMBING
IRS990/ProgramServiceRevenueGrp/Desc3MARTIAL ARTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0123314
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1109028
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22808
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31965
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0123314
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1109028
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22808
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31965
IRS990/ProgSrvcAccomActy2Grp/Desc0TO OPERATE AND MAINTAIN A MUNICIPAL FITNESS CENTER TO PROMOTE ADULT AND YOUTH ACTIVITY AND WELL-BEING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt075985
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0123314
IRS990/ProgSrvcAccomActy3Grp/Desc0TO OPERATE AND MAINTAIN A ROCKWALL TO PROMOTE YOUTH AND ADULT ACTIVITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04494
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02808
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CONCESSIONS ------------------------------------------------------- 12,687 MARTIAL ARTS ----------------------------------------------------- 3,894
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt016581
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01965
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010485
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0153050
IRS990/PYOtherRevenueAmt030240
IRS990/PYProgramServiceRevenueAmt0218612
IRS990/PYRevenuesLessExpensesAmt049051
IRS990/PYSalariesCompEmpBnftPaidAmt057236
IRS990/PYTotalExpensesAmt0210286
IRS990/PYTotalRevenueAmt0259337
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0248334
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0109028
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0691
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010485
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt014617
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt073787
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt070946
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0170526
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt012195
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06524
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt015178
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0974
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt034871
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0236397
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0218612
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0214058
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0147296
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt066913
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0883276
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt022841
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt023716
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt03043
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt049600
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt012195
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06524
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015178
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0974
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt034871
IRS990ScheduleA/InvestmentIncomeCYPct00.03000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt011867
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt011867
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95940
IRS990ScheduleA/PublicSupportPY509Pct00.97320
IRS990ScheduleA/PublicSupportTotal509Amt01103402
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0259929
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0252813
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0231718
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0221083
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0137859
IRS990ScheduleA/Total509Grp/TotalAmt01103402
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0283991
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0259337
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0246896
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0221083
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0138833
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01150140
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0216798
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0180371
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0397169
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0108875
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0309582
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0418457
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0325673
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONCESSIONS ------------------------------------------------------- 12,687 MARTIAL ARTS ----------------------------------------------------- 3,894
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/ExplanationTxt4TO ADJUST BEGINNING CASH BALANCE TO ACTUAL.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0417217
IRS990/TotalAssetsEOYAmt0463813
IRS990/TotalAssetsGrp/BOYAmt0417217
IRS990/TotalAssetsGrp/EOYAmt0463813
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0210691
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023506
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0210283
IRS990/TotalFunctionalExpensesGrp/TotalAmt0233789
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0212771
IRS990/TotalLiabilitiesEOYAmt0983
IRS990/TotalLiabilitiesGrp/BOYAmt0212771
IRS990/TotalLiabilitiesGrp/EOYAmt0983
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0204446
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0462830
IRS990/TotalOtherProgSrvcExpenseAmt016581
IRS990/TotalOtherProgSrvcRevenueAmt01965
IRS990/TotalProgramServiceExpensesAmt0210283
IRS990/TotalProgramServiceRevenueAmt0237115
IRS990/TotalRevenueGrp/ExclusionAmt015867
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0246434
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0482123
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0417217
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0463813
IRS990/TravelGrp/ProgramServicesAmt0179
IRS990/TravelGrp/TotalAmt0179
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 412
IRS990/USAddress/CityNm0GLADWIN
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048624
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.GLADWINARENA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BROCK DENNINGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09892464386
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GLADWIN COMMUNITY ARENA
ReturnHeader/Filer/BusinessNameControlTxt0GLAD
ReturnHeader/Filer/EIN0383496713

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$463,813
Liabilities
$983
Net assets
$462,830
Revenue
$482,123
Expenses
$233,789
Net income
$248,334
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$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.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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