Aurora Ice Association Inc

Nonprofit profile at a glance

EIN
161595718
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
East Aurora, NY, USA
Phone
7168057582
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Official website

Reported finances

Revenue
$1,189,058
Expenses
$1,157,181
Assets
$3,754,156
Liabilities
$1,348,325

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • MICHAEL TEHAN (BOARD MEMBER/PRESIDENT)
  • JOHN CIMPERMAN (BOARD MEMBER/VICE PRESIDENT)

Highest reported compensation

  • SCOTT MORE (RINK MANAGER): $89,390 total reported compensation
  • SUSAN FRIESS (BOARD MEMBER/SECRETARY): $21,905 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Aurora ice association, inc. Organizes both youth and adult sport activities such as ice hockey, figure skating, instructional skating and box lacrosse.

What it reported doing in 2024

During the 2024-25 season, rink operations were at full capacity during the winter months with over 19,000 skaters coming to public skates on weekends and holidays. The rink offered public skating four times each weekend, whenever schools had a day off, and on available holidays. The numbers ranged from 50-450 people of all ages for each public skate. Additional programs offered included: learn-to-skate for all ages, aia youth hockey instruction/practice, adult hockey, novice hockey and box lacrosse for youth and adults. Ice hockey tournaments were held on 19 weekends during the winter season. The 2024-25 skating season opened on october 12th, 2024 and closed on march 30th, 2025.recreational and competitive youth and adult hockey leagues played throughout the season with remaining ice time used for instructional skating, public skating, and private rentals. The venue provides a safe place for families and teenagers to engage in healthy, outdoor activities year round. The east aurora high school jv and varsity club teams utilized the ice for practice and game sessions. The iroquois/alden high school jv and varsity federation teams utilized the ice for practice sessions for their school district. Two nhl learn-to-play hockey sessions were completed with 6 weeks of training by local professionals and coach volunteers. Summer programming included youth and adult box lacrosse leagues providing strong off-season cross training for hockey players. Large summer community events held at the rink included the roycrofters at-large art show, east aurora reunion at the rink, and the heart of music festival.

Operating model

Revenue model
Other-operating. 84% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.4%; rating input score 91
  • Program expense ratio: 93.9%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 24th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.7%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 3.24; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 91.4% of revenue deployed · 93.9% of spending went to programs
  • Governance: 11 of 12 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $89K · 13 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 44/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.