Greater Baldwinsville Ice Arena Inc

Nonprofit profile at a glance

EIN
223873651
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Baldwinsville, NY, USA
Phone
3156574449
Rating confidence
Limited
Sector
Physical Fitness and Community Recreational Facilities

Reported finances

Revenue
$393,198
Expenses
$351,618
Assets
$204,528
Liabilities
$38,823

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

6 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide the community with the use of skating rinks for adults and children. The rinks are used by schools, clubs, leagues, and by the general public. Activities include teen gatherings, roller hockey, broomball, amateur ice hockey, figure skating, learn to skate programs, and public skating.

What it reported doing in 2012

The program services are related to maintaining the ice, the cooling systems and related equipment used for the two fully operational ice rinks within the building. The rinks are used for hockey teams from local youth hockey organizations, high school hockey teams, mens and womens leagues, junior and learn to skate programs, figure skating clubs and performances, and competitive hockey tournaments. Community programs include public skating, family skate, teen night, roller hockey and hockey training camps.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.6%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 15%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.9% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 19.8% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $273K in reported program spending
  • Leadership: top reported pay $53K · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.