Dorset Park Skating Association Inc

Nonprofit profile at a glance

EIN
030345659
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
South Burlington, VT, USA
Phone
8026585577
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Winter Sports

Official website

Reported finances

Revenue
$1,748,055
Expenses
$1,659,268
Assets
$6,312,093
Liabilities
$2,309,737

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

Leadership & pay

19 people listed

Executive titles in this filing

  • TONY CAIRNS (PRESIDENT)
  • TED CHILD (VICE PRESIDENT)

Highest reported compensation

  • BOB L'ECUYER (BOARD MEMBER): $66,554 total reported compensation

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

Overview

Mission

To promote recreational opportunities and operate, manage and maintain public ice skating arenas in south burlington, Vermont.

What it reported doing in 2024

December 31, 2024 was the twenty-ninth full year of operation of the c. Douglas cairns arena by the dorset park skating association (dpsa). Residents from many neighboring communities within chittenden county as well as elsewhere throughout Vermont took advantage of the many services that were made available to them such as rental of ice time, general public skating, and rental and sales of skating equipment. Percentage of ice time usage can be summarized as follows: hockey related activities 79%, group rentals 13%, contract rentals 1%, and public skating 7%. In addition to ice rental the total revenue included $1,500 generated from locker room fees.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program 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

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

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.1%; rating input score 80
  • Program expense ratio: 80.9%; rating input score 81
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.7%; rating input score 95; 25th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.1%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 3.8; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 80.1% of revenue deployed · 80.9% of spending went to programs
  • Governance: 18 of 19 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $67K · 19 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.