Civic Intelligence

Ice Skating Institute

990 • Fiscal year 2015 • EIN 59-1155120

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 04, 2016

Organization ProfileWWW.SKATEISI.COM
6000 Custer Road Bldg 9Plano, TX 75023

(972) 735-8800

Siviq Scores

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

Liabilities / Assets

97th percentile

1.06x

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

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

0.88x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Net Margin

22nd percentile

-3.3%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

55th percentile

$154,196

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Asset Growth

15th percentile

-9.1%

Faster asset growth than 15% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

16th percentile

-9.0%

Faster revenue growth than 16% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$1,464,657

Down $145,888 (-9.1%) from 2014

Net Assets

Down

-$94,491

Down $75,087 (-387%) from 2014

Liabilities

Down

$1,559,148

Down $70,801 (-4.3%) from 2014

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin22nd percentile

Revenue

Down

$1,773,561

Down $174,661 (-9.0%) from 2014

Expenses

Down

$1,832,390

Down $151,425 (-7.6%) from 2014

Net Income

Down

-$58,829

Down $23,236 (-65%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $1,741,867Liabilities 2011: $1,717,998Net Assets 2011: $23,8692011Assets 2012: $1,755,791Liabilities 2012: $1,730,616Net Assets 2012: $25,1752012Assets 2013: $1,690,256Liabilities 2013: $1,668,740Net Assets 2013: $21,5162013Assets 2014: $1,610,545Liabilities 2014: $1,629,949Net Assets 2014: -$19,4042014Assets 2015: $1,464,657Liabilities 2015: $1,559,148Net Assets 2015: -$94,4912015Assets 2016: $1,320,785Liabilities 2016: $1,372,964Net Assets 2016: -$52,1792016Assets 2017: $1,373,080Liabilities 2017: $1,385,792Net Assets 2017: -$12,7122017Assets 2018: $1,446,445Liabilities 2018: $1,331,616Net Assets 2018: $114,8292018Assets 2019: $1,356,154Liabilities 2019: $1,315,161Net Assets 2019: $40,9932019Assets 2020: $1,218,702Liabilities 2020: $1,123,001Net Assets 2020: $95,7012020Assets 2021: $1,157,460Liabilities 2021: $628,942Net Assets 2021: $528,5182021Assets 2022: $1,037,266Liabilities 2022: $575,185Net Assets 2022: $462,0812022Assets 2023: $931,903Liabilities 2023: $570,973Net Assets 2023: $360,9302023Assets 2024: $921,142Liabilities 2024: $601,018Net Assets 2024: $320,1242024

Highlighted filing

2015

Assets$1,464,657
Liabilities$1,559,148
Net Assets-$94,491
Open 2015 Filing

Operations Trend

Revenue Growth16th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,905,581Expenses 2011: $1,818,652Net Income 2011: $86,9292011Revenue 2012: $1,918,998Expenses 2012: $1,929,400Net Income 2012: -$10,4022012Revenue 2013: $1,825,674Expenses 2013: $1,842,806Net Income 2013: -$17,1322013Revenue 2014: $1,948,222Expenses 2014: $1,983,815Net Income 2014: -$35,5932014Revenue 2015: $1,773,561Expenses 2015: $1,832,390Net Income 2015: -$58,8292015Revenue 2016: $1,783,917Expenses 2016: $1,750,632Net Income 2016: $33,2852016Revenue 2017: $1,618,069Expenses 2017: $1,578,602Net Income 2017: $39,4672017Revenue 2018: $1,826,417Expenses 2018: $1,698,876Net Income 2018: $127,5412018Revenue 2019: $1,558,463Expenses 2019: $1,632,299Net Income 2019: -$73,8362019Revenue 2020: $1,058,881Expenses 2020: $1,004,173Net Income 2020: $54,7082020Revenue 2021: $1,619,962Expenses 2021: $1,187,145Net Income 2021: $432,8172021Revenue 2022: $1,238,468Expenses 2022: $1,299,084Net Income 2022: -$60,6162022Revenue 2023: $1,213,879Expenses 2023: $1,362,467Net Income 2023: -$148,5882023Revenue 2024: $1,285,692Expenses 2024: $1,363,419Net Income 2024: -$77,7272024

Highlighted filing

2015

Revenue$1,773,561
Expenses$1,832,390
Net Income-$58,829
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 4, 2016
Return Version
2015v2.0
Gross Receipts
$2,024,174
Mission and Program Overview

Mission

The objectives of isi are to encourage ice skating as a participant sport and recreation; to provide information for the development and construction of ice rinks; to provide information and help for the benefit of its members; and to hold annual meetings to exchange ideas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,007,398$824,151▼ $183,247
Prepaid Expenses and Deferred Charges$171,563$174,782▲ $3,219
Investments in Publicly Traded Securities$153,445$151,847▼ $1,598
Accounts Receivable$104,915$108,101▲ $3,186
Intangible Assets$47,500$91,612▲ $44,112
Cash and Non-Interest-Bearing Accounts$43,534$63,444▲ $19,910
Inventories for Sale or Use$30,313$29,026▼ $1,287
Savings and Temporary Cash Investments$51,627$21,444▼ $30,183
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Total Assets$1,610,545$1,464,657▼ $145,888
Other Assets Total$250$250→ $0
Liabilities
Deferred Revenue$592,324$645,567▲ $53,243
Mortgage Notes Payable Secured by Investment Property$801,619$624,215▼ $177,404
Accounts Payable and Accrued Expenses$236,006$289,366▲ $53,360
Total Liabilities$1,629,949$1,559,148▼ $70,801
Net Assets / Fund Balance
Unrestricted Net Assets$-19,404$-94,491▼ $75,087
Total Net Assets Fund Balance$-19,404$-94,491▼ $75,087
Total Liabilities and Net Assets / Fund Balance$1,610,545$1,464,657▼ $145,888

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$559,560$147,619$707,179
Equipment$38,041$242,823$280,864
Land$226,550-$226,550
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter MartellExecutive DirecFT$149,699$4,497$154,196
Elizabeth KibatControllerFT$62,115$1,848$63,963

Board Members and Trustees

NameTitle
Rob McbridePresident
Alane SwiderskiDirector
Amy ForbesDirector
Caroline BakerDirector
Cassie McdonaldDirector
Christine Wilson BrintonDirector
Cindy SolbergDirector
Debbie LaneDirector
Glyn JonesDirector
Jamie BaringerDirector
Jane SchaberDirector
Julie GoddardDirector
Larry LabordeDirector
Paige ScottDirector
Rachel BruemmerDirector
Randy WinshipDirector
Robyn BentleyDirector
Tiesha DimaggioDirector
Janice Forbes1st VP
Lisa Fedick2nd VP
Carol ZdziebkoAffiliated Rep
Donald BartelsonAffiliated Rep
Gerry LaneAffiliated Rep
Harry Janto LeoAffiliated Rep
Homer HagedornAffiliated Rep
Judy SniffenAffiliated Rep
Troy CierniaAffiliated Rep
Trudy IvoryAffiliated Rep
Jim HartnettImm Past Pres
Jim LangePast Pres
Ed PedutoSec Rep
Margy BennettSecretary
David SanteeSection Rep
Doug PetersSection Rep
Scott MccoySection Rep
Kevin MccormackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,673,602
Investment Income
$-12,879
Other Revenue
$112,838
Change in Net Assets
$-58,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,111,998
Salaries, Compensation, and Employee Benefits$720,392
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$401,955
Current Officers, Directors, Trustees, and Key Employees---$218,159
Insurance---$154,466
All Other Expenses---$121,681
Conferences and Meetings---$89,469
Other Expenses---$83,589
Travel---$71,738
Information Technology---$71,066
Other Employee Benefits---$46,331
Payroll Taxes---$45,895
Interest---$45,000
Occupancy---$44,166
Depreciation Depletion---$34,839
Fees for Services Other---$28,837
Office Expenses---$21,815
Advertising---$20,045
Fees for Services Legal---$12,379
Fees for Services Accounting---$8,100
Pension Plan Contributions---$8,052
Total Functional Expenses$0$0$0$1,832,390
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The corporation has six classes of members-(1)administrative members-the unit of membership shall be an ice skating arena; an ice skating school; a builder or supplier to the ice rink industry; or any other organization related to the operation of ice skating facilities. Two individuals may be designated, in writing, by each member organization as its voting representatives.(2)professional-individuals who derive income from performing, teaching or coaching ice skating or ice hockey but who do not qualify as administrative members.(3)affiliate-individuals who derive income from working in the ice skating industry but who do not qualify as administrative or professional members.(4)participant-individuals or groups of individuals active in ice skating or ice activities as participants.(5)patron-individuals who support and promote the advancement of ice skating and ice activities but who do not qualify as administrative, professional, affiliate or participant members.(6)honorary-persons who have distinguished themselves in the ice skating industry and/or made significant contribution to ice skating, whose membership would contribute to the prestige of the institute.selection of members is made by the board of directors. Each administrative member in good standing shall be entitled to one vote on any matters significant to the membership approval.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The form 990 will be presented to the board president and board treasurer before it is filed.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The executive director is subject to an annual review by the board president. The executive director's compensation is partly based on the results of this review.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“The form 990 is available for review on guide star or upon request at isi's administrative office.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Isi's governing documents and financial statements are available for review upon request at isi's administrative office.”

Filing and Contact Details

Filer

Filer Name
Ice Skating Institute
EIN
59-1155120
Phone
9727358800
Address
6000 CUSTER ROAD BLDG 9, PLANO, TX 75023

Signing Officer

Name
Robert Mcbride
Title
President
Signed
2016-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Mcbride
Formed
1963
Legal Domicile
TX
Voting Board Members
37
Independent Board Members
36
Employees
18
Volunteers
200

Preparer

Firm
Sutton Frost Cary LLP
Address
600 Six Flags Dr Suite 600, Arlington, TX 76011
Preparer
Kimberly D Crawford
Phone
8176498083
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The institute is a nonprofit corporation exempt from federal income tax under irc section 501(c)(6) and is subject to income taxes only on unrelated business income. The organization did not have unrelated business income during the year ended december 31, 2015. Gaap requires the evaluation of tax positions taken in the course of preparing the organization's tax returns and recognition of a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. Management has analyzed the tax positions taken by the organization, and has concluded that as of december 31, 2015, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 687 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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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,464,657
Liabilities
$1,559,148
Net assets
-$94,491
Revenue
$1,773,561
Expenses
$1,832,390
Net income
-$58,829
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.60$0.32$1.29$1.36$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.57$0.36$1.21$1.36$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.58$0.46$1.24$1.30$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.16$0.63$0.53$1.62$1.19$0.43
2020Detailed filing. Detailed filing data is available for this year.$1.22$1.12$0.10$1.06$1.00$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.36$1.32$0.04$1.56$1.63$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.45$1.33$0.11$1.83$1.70$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.37$1.39$0.01$1.62$1.58$0.04
2016Summary only. Only limited summary data is available for this year.$1.32$1.37$0.05$1.78$1.75$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.46$1.56$0.09$1.77$1.83$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.61$1.63$0.02$1.95$1.98$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.69$1.67$0.02$1.83$1.84$0.02
2012Summary only. Only limited summary data is available for this year.$1.76$1.73$0.03$1.92$1.93$0.01
2011Summary only. Only limited summary data is available for this year.$1.74$1.72$0.02$1.91$1.82$0.09