Civic Intelligence

Oregon Ice Arena Inc

990 • Fiscal year 2018 • EIN 46-2810568

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 06, 2019

Organization ProfileOregonIceArena.com
100 North Perry ParkwayOregon, WI 53575

(608) 835-9650

Siviq Scores

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

Liabilities / Assets

99th percentile

22.41x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

93rd percentile

0.54x

Higher debt load relative to revenue than 93% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

29th percentile

-5.5%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

84th percentile

$21,638

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

26th percentile

-17%

Faster revenue growth than 26% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$6,666

Down $1,360,602 (-100%) from 2017

Net Assets

Down

-$142,687

Down $7,413 (-5.5%) from 2017

Liabilities

Down

$149,353

Down $1,353,189 (-90%) from 2017

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin29th percentile

Revenue

Down

$275,185

Down $58,175 (-17%) from 2017

Expenses

Down

$290,402

Down $32,086 (-9.9%) from 2017

Net Income

Down

-$15,217

Down $26,089 (-240%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2013: $1,651,314Liabilities 2013: $1,587,7852013Assets 2014: $1,565,270Liabilities 2014: $1,564,439Net Assets 2014: $8312014Assets 2015: $1,512,281Liabilities 2015: $1,620,451Net Assets 2015: -$108,1702015Assets 2016: $1,433,156Liabilities 2016: $1,582,732Net Assets 2016: -$149,5762016Assets 2017: $1,367,268Liabilities 2017: $1,502,542Net Assets 2017: -$135,2742017Assets 2018: $6,666Liabilities 2018: $149,353Net Assets 2018: -$142,6872018Assets 2019: $0Liabilities 2019: $22,078Net Assets 2019: -$22,0782019

Highlighted filing

2018

Assets$6,666
Liabilities$149,353
Net Assets-$142,687
Open 2018 Filing

Operations Trend

Revenue Growth26th percentile

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

$400K$200K$0-$200KRevenue 2013: $150,876Expenses 2013: $87,347Net Income 2013: $63,5292013Revenue 2014: $259,628Expenses 2014: $303,668Net Income 2014: -$44,0402014Revenue 2015: $243,701Expenses 2015: $344,560Net Income 2015: -$100,8592015Revenue 2016: $273,221Expenses 2016: $316,885Net Income 2016: -$43,6642016Revenue 2017: $333,360Expenses 2017: $322,488Net Income 2017: $10,8722017Revenue 2018: $275,185Expenses 2018: $290,402Net Income 2018: -$15,2172018Revenue 2019: $20,314Expenses 2019: $19,623Net Income 2019: $6912019

Highlighted filing

2018

Revenue$275,185
Expenses$290,402
Net Income-$15,217
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 6, 2019
Return Version
2018v3.0
Gross Receipts
$308,774
Mission and Program Overview

Mission

Provide a recreational ice facility, community meeting area and educational classrooms for the community's benefit.

Provide a community ice arena and recreation center in Oregon, Wisconsin, consistent with the requirements for an educational and charitable organization. OREGON ICE ARENA INC CEASED OPERATIONS ON DECEMBER 20, 2018.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,355,670--
Cash and Non-Interest-Bearing Accounts$1,689$5,644▲ $3,955
Savings and Temporary Cash Investments$450$700▲ $250
Accounts Receivable$9,459$322▼ $9,137
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-135,274$-142,687▼ $7,413
Total Assets$1,367,268$6,666▼ $1,360,602
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,406,225--
Accounts Payable and Accrued Expenses$90,106$91,453▲ $1,347
Unsecured Notes Loans Payable$6,211$57,900▲ $51,689
Total Liabilities$1,502,542$149,353▼ $1,353,189
Net Assets / Fund Balance
Total Net Assets Fund Balance$-135,274$-142,687▼ $7,413
Total Liabilities and Net Assets / Fund Balance$1,367,268$6,666▼ $1,360,602
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
-ManagerFT$21,638$21,638

Board Members and Trustees

NameTitle
James DamonPresident
Ben KluesnerDirector
John BartelsDirector
Josh StrassmanDirector
Kirk BladerDirector
Krystal StrassmanSecretary
Jason LeatherberryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,508
Program Service Revenue
$253,968
Investment Income
$0
Other Revenue
$17,709
All Other Contributions
$1,578
Change in Net Assets
$-15,217
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$290,402
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$156,186$7,808-$163,994
Fees for Services Management$36,663$36,663-$73,326
Interest-$17,747-$17,747
Fees for Services Legal$6,965$3,013-$9,978
Insurance$9,135--$9,135
Other Expenses$0$6,459$0$6,459
Information Technology$3,371$1,406-$4,777
Office Expenses$2,027$2,285-$4,312
Advertising$414--$414
Fees for Services Accounting-$260-$260
Total Functional Expenses$214,761$75,641$0$290,402
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,262
Fundraising Direct Expenses$1,820
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
Backup withholding compliance
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Two directors are siblings.”

Form 990, Part VI, Section A, Line 3

“A management contract is in place with On Ice Promotions LLC which gives the management company authority to act on normal operating activities on behalf of the company. Any issues other than normal operating activities are under the Board's authority.”

Form 990, Part VI, Section B, Line 11B

“The Board of Directors reviews the Form 990 before it is submitted. Each Director is given a copy for their records.”

Form 990, Part VI, Section C, Line 19

“A notice is posted at the facility stating that the documents are available for review upon request.”

Filing and Contact Details

Filer

Filer Name
Oregon Ice Arena
EIN
46-2810568
Phone
6088359650
Address
100 North Perry Parkway, Oregon, WI 53575

Signing Officer

Name
Jason Leatherberry
Title
Treasurer
Phone
6088359650
Signed
2019-10-06

Organization Details

Principal Officer
James Damon
Formed
2013
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
5
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“Oregon Ice Arena stopped offering a summer day camp during 2018. Oregon Ice Arena ceased operations on December 20, 2018.”

Form 990, Part XI, Line 9

“$7804 is an adjustment from an error in a prior year where a payment on the grill was applied incorrectly. The grill loan was corrected and transferred with the other assets in the sale of the building on December 20, 2018.”

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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/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01578
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt014030
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt06452
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt018961
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt042430
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01807797
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt017562
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03430
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt015063
IRS990ScheduleA/OtherIncome170Grp/TotalAmt036055
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt042430
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01578
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt014030
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01409
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06452
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt018961
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt042430
IRS990ScheduleA/TotalSupportAmt078485
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0The building and contents were sold in lieu of foreclosure through an arrangement made by the lien-holding bank after continued operating losses.
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0OIP Land LLC
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02018-12-20
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0832818818
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt01378827
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0The value was determined by the remaining principal balance of the mortgage due to the bank.
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0100 N Perry Parkway
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0Oregon
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0WI
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd053575
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0The building and contents were sold in lieu of foreclosure by the mortgage-holder. The business was closed as of December 20, 2018.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule N, Part II, Line 1
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Oregon Ice Arena stopped offering a summer day camp during 2018. Oregon Ice Arena ceased operations on December 20, 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Two directors are siblings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A management contract is in place with On Ice Promotions LLC which gives the management company authority to act on normal operating activities on behalf of the company. Any issues other than normal operating activities are under the Board's authority.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors reviews the Form 990 before it is submitted. Each Director is given a copy for their records.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A notice is posted at the facility stating that the documents are available for review upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5$7804 is an adjustment from an error in a prior year where a payment on the grill was applied incorrectly. The grill loan was corrected and transferred with the other assets in the sale of the building on December 20, 2018.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01367268
IRS990/TotalAssetsEOYAmt06666
IRS990/TotalAssetsGrp/BOYAmt01367268
IRS990/TotalAssetsGrp/EOYAmt06666
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03508
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075641
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0214761
IRS990/TotalFunctionalExpensesGrp/TotalAmt0290402
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01502542
IRS990/TotalLiabilitiesEOYAmt0149353
IRS990/TotalLiabilitiesGrp/BOYAmt01502542
IRS990/TotalLiabilitiesGrp/EOYAmt0149353
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-135274
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-142687
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt012886
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt012500
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0214761
IRS990/TotalProgramServiceRevenueAmt0253968
IRS990/TotalReportableCompFromOrgAmt021638
IRS990/TotalRevenueGrp/ExclusionAmt06442
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0265235
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0275185
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01367268
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06666
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt06211
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt057900
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04701 W Rutland Rd

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,666
Liabilities
$149,353
Net assets
-$142,687
Revenue
$275,185
Expenses
$290,402
Net income
-$15,217
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.02$0.02$0.02$0.02$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.01$0.15$0.14$0.28$0.29$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.37$1.50$0.14$0.33$0.32$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.43$1.58$0.15$0.27$0.32$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.51$1.62$0.11$0.24$0.34$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.57$1.56$0.00$0.26$0.30$0.04
2013Summary only. Only limited summary data is available for this year.$1.65$1.59$0.15$0.09$0.06