2024-08-02T07:55:38-05:00 2023-12-31 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2023-01-01 271234271 ICE SPORTS ASSOCIATION DBA SCHEELS ICEPLEX ICES 6053673767 4300 N BOBHALLA DR SIOUX FALLS SD 57107 JOE ZUEGER PRESIDENT 6053673767 2024-07-30 1 1 LAURIE HANSON CPA P00851848 6053391999 2024-07-30 2023 2024-08-08 14:25:15Z X JOE ZUEGER 4300 N BOBHALLA DR SIOUX FALLS SD 57107 3668075 0 X WWW.SCHEELSICEPLEX.COM X 2010 SD PROMOTE AND SUPPORT ICE SPORTS WITH AN EMPHASIS ON YOUTH. 3 3 58 3 0 0 113802 1976939 1230384 1280510 1450 4675 198333 205777 1543969 3467901 500 225 0 0 411321 420494 0 0 14997 1004100 1051122 1415921 1471841 128048 1996060 8286459 9952759 2870930 2541170 5415529 7411589 OPERATE AND PROGRAM AN ICE ARENA PROVIDING PUBLIC AND PRIVATE ICE RENTAL FACILITIES TO THE COMMUNITY AND REGION WITH AN EMPHASIS ON SERVING AND GROWING YOUTH ICE SPORTS. 0 0 1281361 225 1485595 WE DIRECTLY SERVE LOCAL NON-PROFIT YOUTH ASSOCIATIONS AS WELL AS INDIVIDUAL MEMBERS OF THE PUBLIC. WE PROVIDED OVER 8,170 HOURS OF ICE RENTAL TIME TO LOCAL CLUBS, YOUTH AND CITIZEN ORGANIZATIONS AND PUBLIC EVENTS IN 2023.DURING THIS PERIOD, WE WELCOMED OVER 16,250 MEMBERS OF THE PUBLIC DURING REGULARLY-SCHEDULED OPEN SKATE AND STICK-AND-PUCK SESSIONS. WE CONTINUE TO BE THE HOME OF PHYSICAL EDUCATION PROGRAMS TO THE LOCAL HOME SCHOOLING GROUP, AND ARE AVAILABLE ALL YEAR TO SUPPORT VARIOUS GROUP OUTINGS FOR CHURCHES, SCHOOLS AND OTHER FOR-PROFIT AND NON-PROFIT INSTITUTIONS. THE AVAILABILITY OF ICE TIME HAS ALSO ALLOWED FOR A NEW SLED HOCKEY PROGRAM FOR THE DISABLED AS WELL AS A CURLING ASSOCIATION. 1281361 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 58 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X JOE ZUEGER 6053363890 4300 N BOBHALLA DRIVE SIOUX FALLS SD 57107 JOE ZUEGER PRESIDENT 10.00 X X 0 0 0 GREG STARNES VICE PRESIDENT/SECRETARY 1.00 X X 0 0 0 BEN GRAHAM VICE PRESIDENT/TREASURER 1.00 X X 0 0 0 BRIAN PRISBE GENERAL MANAGER 40.00 X 88221 0 0 88221 0 0 0 0 0 0 0 177534 1799405 1976939 ICE RENTAL FEES 713940 710501 710501 PRACTICE AND EVENTS 713940 537721 537721 32288 32288 1280510 4675 4675 405259 200174 205085 205085 SALES TAX REFUND 900099 692 692 692 3467901 1485595 0 5367 225 225 88220 44110 44110 290649 290649 41625 36779 4846 31701 31701 13084 9704 3380 2857 2857 20209 19174 1035 408084 408084 25 25 117020 117020 307315 307315 93209 93209 BANK AND CREDIT CARD FE 30785 30785 SIGN PRODUCTION AND INS 11617 11617 USE TAX 9499 9499 MEALS AND ENTERTAINMENT 2740 2740 2977 2395 582 1471841 1281361 175483 14997 867821 2585292 41469 57342 9840500 2530375 7377169 7310125 8286459 9952759 45026 37044 18007 6209 2807897 2497917 2870930 2541170 X 0 0 0 0 5415529 7411589 5415529 7411589 8286459 9952759 1996060 0 X X 0 0 0 X 229885 206459 232547 113802 1976939 2759632 1253244 1179872 1433906 1615215 1685769 7168006 912 617 839 706 692 3766 1484041 1386948 1667292 1729723 3663400 9931404 120000 20000 136950 60000 1750000 2086950 0 120000 20000 136950 60000 1750000 2086950 7844454 2695 440 436 1450 4675 9696 2695 440 436 1450 4675 9696 1486736 1387388 1667728 1731173 3668075 9941100 0.78910 0.95520 0.00100 0.00070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9050145 1997327 7052818 741001 533048 207953 49354 49354 7310125 FORM 990, PART VI, SECTION A, LINE 8B NOT APPLICABLE FROM A FORMAL MANAGEMENT PERSPECTIVE, AS WE DON'T HAVE COMMITTEES THAT ARE ABLE TO ACT ON BEHALF OF THE BOARD. HOWEVER, SINCE ITS INCEPTION ISA HAS MAINTAINED A USER ADVISORY COMMITTEE THAT IS MADE UP OF OUR LARGEST NON-PROFIT USER GROUPS. THE PURPOSE OF THIS COMMITTEE IS TO SOLICIT INPUT FROM OUR CUSTOMERS TO MAKE SURE WE HAVE A CURRENT UNDERSTANDING OF THEIR NEEDS, AND THAT WE ARE MAINTAINING THE FACILITY AND PROGRAMMING THAT SUPPORTS THEIR OBJECTIVES. THE COMMITTEE MEMBERSHIP INCLUDES REPRESENTATIVES - GENERALLY USER GROUP LEADERSHIP OR BOARD MEMBERS - FROM MULTIPLE NON-PROFIT YOUTH HOCKEY ORGANIZATIONS AS WELL AS FIGURE SKATING. WE ALSO MANDATE THAT A REPRESENTATIVE OF THE CITY OF SIOUX FALLS PARK AND RECREATION DEPARTMENT ATTEND THE ANNUAL MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS REVIEWED BY THE BOARD PRESIDENT AND PROVIDED TO ALL BOARD MEMBERS PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND COMMITTEE MEMBER SHALL ANNUALLY SIGN A STATEMENT AFFIRMING THEY HAVE READ AND UNDERSTAND THE CONFLICT OF INTEREST POLICY AND HAVE AGREED THEY COMPLY WITH THE POLICY. IF A POTENTIAL CONFLICT ARISES, THE BOARD PRESIDENT OR A DISINTERESTED PERSON APPOINTED BY THE PRESIDENT SHALL DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS. THE PERSON WITH THE CONFLICT MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 1 THE CASH BASIS METHOD OF ACCOUNTING BOX HAS BEEN MARKED FOR 2023. THE FINANCIALS HAVE ALWAYS BEEN ON A CASH BASIS METHOD OF ACCOUNT, DESPITE THE ACCRUAL BASIS BOX BEING MARKED IN PRIOR YEARS. THERE HAS BEEN NO CHANGE TO THE ORGANIZATION'S METHOD OF ACCOUNTING.