Civic Intelligence

The Frozen Floor Rink Inc

EIN 88-4401866 • 501(c)3 • Pleasant Prairie, WI

Pub. 78 Eligible990-N Coverage

Profile

The organization provides leadership, educational, health, creative, recreational, and social activities for youth and special needs individuals at its gurnee illinois facility. The goal is to enable participants to reach their full potential as productive and caring individuals by teaching them how to interact with teammates and coaches while learning how to ice skate and play hockey.

10411 Corporate Dr 100Pleasant Prairie, WI 53158

n/A

Siviq Scores

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

Liabilities / Assets

85th percentile

0.29x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

83rd percentile

33%

Higher net margin than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

$138,522

No earlier filing loaded for comparison.

Liabilities

$40,000

No earlier filing loaded for comparison.

Net Assets

$98,522

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue84th percentileNet Margin83rd percentile

Revenue

$299,305

No earlier filing loaded for comparison.

Expenses

$200,783

No earlier filing loaded for comparison.

Net Income

$98,522

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0Assets 2024: $138,522Liabilities 2024: $40,000Net Assets 2024: $98,5222024

Highlighted filing

2024

Assets$138,522
Liabilities$40,000
Net Assets$98,522
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0Revenue 2024: $299,305Expenses 2024: $200,783Net Income 2024: $98,5222024

Highlighted filing

2024

Revenue$299,305
Expenses$200,783
Net Income$98,522
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$138,522
Liabilities
$40,000
Net assets
$98,522
Revenue
$299,305
Expenses
$200,783
Net income
$98,522
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.39$0.40$0.99$2.99$2.01$0.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.2
Gross Receipts
$299,305
Mission and Program Overview

Mission

The organization provides leadership, educational, health, creative, recreational, and social activities for youth and special needs individuals at its gurnee illinois facility. The goal is to enable participants to reach their full potential as productive and caring individuals by teaching them how to interact with teammates and coaches while learning how to ice skate and play hockey.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$75,880-
Land, Buildings, and Equipment, Net-$62,642-
Loans From Officers Directors-$40,000-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$0$138,522▲ $138,522
Other Assets Total-$0-
Liabilities
Total Liabilities$0$40,000▲ $40,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$98,522-
Total Net Assets Fund Balance$0$98,522▲ $98,522
Total Liabilities and Net Assets / Fund Balance$0$138,522▲ $138,522

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$62,642$7,358$70,000
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Kurt CarlsonPresident
Samantha CarlsonDirector
Timothy KinsmanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$40,000
Program Service Revenue
$259,222
Investment Income
$83
Other Revenue
$0
All Other Contributions
$40,000
Change in Net Assets
$98,522

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$40,000Fair Market Value (FMV)
Total Noncash Contributions1$40,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,783
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
Fees for Services Management$110,000--$110,000
Occupancy$78,000--$78,000
Depreciation Depletion$7,358--$7,358
Other Expenses-$5,000-$5,000
Fees for Services Other-$268-$268
Office Expenses-$157-$157
Total Functional Expenses$195,358$5,425$0$200,783
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kurt CarlsonCo-own/board MemMgmt & License AgreementsNo$258,000
Timothy KinsmanCo-own/board MemMgmt & License AgreementsNo$258,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$40,000-
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
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Kurt & samantha carlson-spouses; kurt carlson & timothy kinsman are co-owners of top shelf ice arena”

Form 990, Part VI, Section A, Line 3

“Top shelf ice arena will receive limited compensation for its management of the facility, provision of the hockey director, and overhead in terms of back office support.”

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

“Copy of 990 is provided to board members before filing.”

Form 990, Part VI, Section C, Line 18

“UPON REQUEST.”

Form 990, Part VI, Section C, Line 19

“Disclosure of governing docs, policies and financial statements is upon request.”

Filing and Contact Details

Filer

Filer Name
The Frozen Floor Rink Inc
EIN
88-4401866
Phone
3126486220
Address
10411 CORPORATE DR 100, PLEASANT PRAIRIE, WI 53158

Signing Officer

Name
Kurt Carlson
Title
President
Phone
3126486220
Signed
2025-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kurt Carlson
Formed
2022
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
3

Preparer

Firm
Andrea & Orendorff
Address
10411 Corporate Drive Ste 104, Pleasant Prairie, WI 53158
Preparer
Erica L Blumberg
Phone
2626577716
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Start up
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Start up
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt030000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt110000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KURT CARLSON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1KURT CARLSON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1false
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0- FROZEN FLOOR RINK HAS A MANAGEMENT CONTRACT AS WELL AS A LICENSE CONTRACT WITH TOP SHELF ARENA THAT KURT CARLSON AND TIMOTHY KINSMAN OWN. - TOP SHELF ICE ARENA LLC. ALSO SOLD $70,000 WORTH OF ASSETS TO FROZEN FLOOR RINK INC. THE FROZEN FLOOR RINK INC. PAID $30,000 FOR THE ASSETS WITH THE REMAINING $40,000 BEING A CONTRIBUTION FROM TOP SHELF ICE ARENA LLC. TO THE FROZEN FLOOR RINK INC.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleL/TotalBalanceDueAmt040000
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0EQUIPMENT
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt040000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KURT & SAMANTHA CARLSON-SPOUSES; KURT CARLSON & TIMOTHY KINSMAN ARE CO-OWNERS OF TOP SHELF ICE ARENA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TOP SHELF ICE ARENA WILL RECEIVE LIMITED COMPENSATION FOR ITS MANAGEMENT OF THE FACILITY, PROVISION OF THE HOCKEY DIRECTOR, AND OVERHEAD IN TERMS OF BACK OFFICE SUPPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPY OF 990 IS PROVIDED TO BOARD MEMBERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DISCLOSURE OF GOVERNING DOCS, POLICIES AND FINANCIAL STATEMENTS IS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0true
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0OPERATE ICE ARENA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0TOP SHELF ICE ARENA LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt06152 GRAND AVE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0GURNEE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd060031
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt070000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt178000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2110000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0TOP SHELF ICE ARENA LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1TOP SHELF ICE ARENA LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2TOP SHELF ICE ARENA LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0h
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1k
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2m
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt0138522
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0138522
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt040000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05425
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0195358
IRS990/TotalFunctionalExpensesGrp/TotalAmt0200783
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt040000
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt040000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt098522
IRS990/TotalProgramServiceExpensesAmt0195358
IRS990/TotalProgramServiceRevenueAmt0259222
IRS990/TotalRevenueGrp/ExclusionAmt083
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0259222
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0299305
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0138522
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010411 CORPORATE DR 100
IRS990/USAddress/CityNm0PLEASANT PRAIRIE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053158
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KURT CARLSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03126486220
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FROZEN FLOOR RINK INC

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