Civic Intelligence

Hayden Recreation Centre Fsc Inc

EIN 82-4612857 • 501(c)3 • Lexington, MA

Profile

Support the amateur sport of figure skating and to provide a structure by which skaters can come together for the purpose of learning, training and competing in the sport of figure skating.

24 Lincoln StLexington, MA 02421

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

43.60x

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

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

Liabilities / Revenue

99th percentile

8.20x

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

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

Net Margin

5th percentile

-355%

Higher net margin than 5% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

89th percentile

73%

Faster asset growth than 89% of similar nonprofits.

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

Revenue Growth

14th percentile

-63%

Faster revenue growth than 14% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$795

Up $335 (+73%) from 2024

Liabilities

Up

$34,661

Up $15,313 (+79%) from 2024

Net Assets

Down

-$33,866

Down $14,978 (-79%) from 2024

Operations
Liabilities / Revenue99th percentileNet Margin5th percentile

Revenue

Down

$4,225

Down $7,215 (-63%) from 2024

Expenses

Down

$19,203

Down $514 (-2.6%) from 2024

Net Income

Down

-$14,978

Down $6,701 (-81%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$20K$0-$20K-$40KAssets 2018: $1,136Liabilities 2018: $3,0002018Assets 2019: $1,156Liabilities 2019: $4,030Net Assets 2019: -$2,8742019Assets 2020: $1,013Liabilities 2020: $4,030Net Assets 2020: -$3,0172020Assets 2021: $1,840Liabilities 2021: $5,808Net Assets 2021: -$3,9682021Assets 2022: $659Liabilities 2022: $6,298Net Assets 2022: -$5,6392022Assets 2023: $778Liabilities 2023: $11,389Net Assets 2023: -$10,6112023Assets 2024: $460Liabilities 2024: $19,348Net Assets 2024: -$18,8882024Assets 2025: $795Liabilities 2025: $34,661Net Assets 2025: -$33,8662025

Highlighted filing

2025

Assets$795
Liabilities$34,661
Net Assets-$33,866
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30K$20K$10K$0-$10K-$20KRevenue 2018: $10,994Expenses 2018: $12,858Net Income 2018: -$1,8642018Revenue 2019: $23,032Expenses 2019: $24,042Net Income 2019: -$1,0102019Revenue 2020: $18,478Expenses 2020: $18,621Net Income 2020: -$1432020Revenue 2021: $17,430Expenses 2021: $18,381Net Income 2021: -$9512021Revenue 2022: $18,992Expenses 2022: $20,663Net Income 2022: -$1,6712022Revenue 2023: $14,095Expenses 2023: $19,067Net Income 2023: -$4,9722023Revenue 2024: $11,440Expenses 2024: $19,717Net Income 2024: -$8,2772024Revenue 2025: $4,225Expenses 2025: $19,203Net Income 2025: -$14,9782025

Highlighted filing

2025

Revenue$4,225
Expenses$19,203
Net Income-$14,978
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$795
Liabilities
$34,661
Net assets
-$33,866
Revenue
$4,225
Expenses
$19,203
Net income
-$14,978
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.80$34.7$33.9$4.23$19.2$15.0
2024Detailed filing. Detailed filing data is available for this year.$0.46$19.3$18.9$11.4$19.7$8.28
2023Detailed filing. Detailed filing data is available for this year.$0.78$11.4$10.6$14.1$19.1$4.97
2022Detailed filing. Detailed filing data is available for this year.$0.66$6.30$5.64$19.0$20.7$1.67
2021Detailed filing. Detailed filing data is available for this year.$1.84$5.81$3.97$17.4$18.4$0.95
2020Detailed filing. Detailed filing data is available for this year.$1.01$4.03$3.02$18.5$18.6$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.16$4.03$2.87$23.0$24.0$1.01
2018Summary only. Only limited summary data is available for this year.$1.14$3.00$11.0$12.9$1.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 27, 2026
Return Version
2024v5.5
Gross Receipts
$4,225
Mission and Program Overview

Mission

Support the amateur sport of figure skating and to provide a structure by which skaters can come together for the purpose of learning, training and competing in the sport of figure skating.

Program Services

DescriptionGrantsExpenses
TESTS, COMPETITIONS, AND INSTRUCTION IN THE SPORT OF FIGURE SKATING TO MEMBERS.$0$19,128
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JANICE WHITTEMOREClerk-$0--
SEAN P MALONEYPresident-$0--
LORI CAMPANADirector-$0--
WILLIAM DAILEY III ESQDirector-$0--
SHIN HORIUCHIVice President-$0--
ALAN S FIELDSDirector-$0--
ANNA MONACODirector-$0--
DANIEL BUSA JRDirector-$0--
ROBERT PHELANDirector-$0--
BROOKS TAYLORDirector-$0--
Filing and Contact Details

Filer

Filer Name
Hayden Recreation Centre Fsc Inc
EIN
82-4612857
Phone
7818628480
Address
24 LINCOLN ST, LEXINGTON, MA 02421

Signing Officer

Name
Lizbeth Festa
Title
Executive Director
Phone
7818628480
Signed
2026-01-27
Discuss with paid preparer
Yes

Preparer

Firm
Walter Shuffain Advisors Inc
Address
ONE INTERNATIONAL PLACE SUITE 1010, BOSTON, MA 02110-2602
Preparer
Stephen D Candelario
Phone
6174472700
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: skating test expenses. Amount: 19,128. Description: administrative expenses. Amount: 75. Total to form 990-ez, line 16: 19,203.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: hayden rec payable. Beg. Of year amount: 19,348. End of year amount: 34,661.”

Raw XML Appendix186 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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IRS990EZ/OperateHospitalInd00
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IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT THE AMATEUR SPORT OF FIGURE SKATING AND TO PROVIDE A STRUCTURE BY WHICH SKATERS CAN COME TOGETHER FOR THE PURPOSE OF LEARNING, TRAINING AND COMPETING IN THE SPORT OF FIGURE SKATING.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: SKATING TEST EXPENSES. AMOUNT: 19,128. DESCRIPTION: ADMINISTRATIVE EXPENSES. AMOUNT: 75. TOTAL TO FORM 990-EZ, LINE 16: 19,203.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: HAYDEN REC PAYABLE. BEG. OF YEAR AMOUNT: 19,348. END OF YEAR AMOUNT: 34,661.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0LIZBETH FESTA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07818628480
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAYDEN RECREATION CENTRE FSC INC
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ReturnHeader/Filer/EIN0824612857
ReturnHeader/Filer/PhoneNum07818628480
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0ONE INTERNATIONAL PLACE SUITE 1010
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0021102602
ReturnHeader/PreparerPersonGrp/PhoneNum06174472700
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN D CANDELARIO
ReturnHeader/ReturnTs02026-01-29T10:17:33-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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