2024-02-07T12:24:20-06:00 2023-06-30 203985546 JOHNSON O'CONNOR FERON & CARUCCI LLP 101 EDGEWATER DRIVE SUITE 210 WAKEFIELD MA 01880 990 2022-07-01 204710167 FRIENDS OF FLYNN RINK INC FRIE 7813968500 300 ELM STREET MEDFORD MA 02155 JOHN PAUL MARTIGNETTI PRESIDENT 7813968500 2024-02-07 1 JOHN PAUL MARTIGNETTI XXX-XX-XXXX 1 JOSEPH M GISO CPA MST P00030126 7819143400 2024-02-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN PAUL MARTIGNETTI 300 ELM STREET MEDFORD MA 02155 721932 0 X WWW.FLYNNRINK.COM X 2006 MA TO OPERATE, MANAGE, IMPROVE, REPAIR AND MAINTAIN THE FLYNN RINK ON WOODLAND ROAD IN MEDFORD, MASSACHUSETTS AND TO ENSURE THAT EVERY EFFORT IS MADE TO BALANCE THE ICE ALLOCATION NEEDS OF LONG-ESTABLISHED NON PROFIT YOUTH ORGANIZATIONS AND NEWLY-FORMED NON PROFIT YOUTH ORGANIZATIONS IN A MANNER THAT PROVIDES EQUAL OPPORTUNITY AND EQUAL ACCESS FOR YOUTHS OF EACH GENDER. 6 6 0 6 0 0 0 0 725283 680013 0 0 0 30865 725283 710878 0 0 0 0 0 0 0 0 0 687080 730901 687080 730901 38203 -20023 191949 217339 29380 74793 162569 142546 X TO OPERATE, MANAGE, IMPROVE, REPAIR AND MAINTAIN THE FLYNN RINK ON WOODLAND ROAD IN MEDFORD, MASSACHUSETTS AND TO ENSURE THAT EVERY EFFORT IS MADE TO BALANCE THE ICE ALLOCATION NEEDS OF LONG-ESTABLISHED NON PROFIT YOUTH ORGANIZATIONS AND NEWLY-FORMED NON PROFIT YOUTH ORGANIZATIONS IN A MANNER THAT PROVIDES EQUAL OPPORTUNITY AND EQUAL ACCESS FOR YOUTHS OF EACH GENDER. 0 0 646686 710878 HELP PROVIDE FUNDS TO MAINTAIN FLYNN RINK.FLYNN RINK OFFERS A VARIETY OF SKATING OPPORTUNITIES TO CATER TO ALL AGES AND ALL ABILITIES. BASIC SKILLS CLASSES ARE THE FOUNDATION FOR BOTH LEARN TO PLAY HOCKEY AND FREESTYLE FIGURE SKATING. THE BASIC SKILLS LEVELS ARE DEVELOPED BY THE UNITED STATES FIGURE SKATING ASSOCIATION (USFSA) AND ARE DESIGNED TO BE THE BEST BEGINNING ICE-SKATING PROGRAM. THE LEARN TO SKATE PROGRAM ALLOWS SKATERS OF ALL AGES AND ABILITIES TO LEARN THE FUNDAMENTAL SKILLS NECESSARY TO PLAY HOCKEY, FIGURE SKATE OR JUST RECREATIONAL SKATING. 646686 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 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 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 MA X X GARY WARRINER 7813968500 300 ELM STREET MEDFORD MA 02155 X JOHN PAUL MARTIGNETTI PRESIDENT AND DIRECTOR 1.00 X X 0 0 0 FRANK SORRENTI TREASURER 1.00 X X 0 0 0 JOHN MERCER CLERK AND DIRECTOR 1.00 X X 0 0 0 PATRICK AUFIERO DIRECTOR 1.00 X 0 0 0 DAVID HENNESSEY DIRECTOR 1.00 X 0 0 0 RONALD MARTIGNETTI DIRECTOR 1.00 X 0 0 0 JOHN MCLAUGHLIN DIRECTOR 1.00 X 0 0 0 DENIS O'DONNELL DIRECTOR 1.00 X 0 0 0 ROBERT HEALY DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 RINK SERVICES GROUP PO BOX 238 EPPING NH 03042 MANAGEMENT FEE 343581 1 RENTAL ACTIVITY 713990 407481 407481 YOUTH SPORTS CLUBS 713990 267871 267871 SKATING PROGRAMS 713990 4661 4661 680013 41919 11054 30865 30865 710878 710878 0 0 270000 270000 26677 26677 3481 3481 100 100 20221 20221 12394 7476 4918 281164 262727 18437 11375 11375 10481 10481 MAINTENANCE AND REPAIRS 48373 48373 LEARN TO SKATE 46635 46635 730901 646686 84215 0 113841 150606 335889 269156 78108 66733 191949 217339 29380 74793 29380 74793 X 162569 142546 162569 142546 191949 217339 -20023 0 X X 0 1 X 1 0 X 684867 720912 550355 725283 721682 3403099 684867 720912 550355 725283 721682 3403099 0 0 0 3403099 684867 720912 550355 725283 721682 3403099 1.00000 0.99850 0.00000 X 146217 81349 64868 189672 187807 1865 66733 X 721932 0 721932 -11054 -11054 710878 741955 11054 11054 730901 0 730901 PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES. INCOME RELATED TO THESE PURPOSES IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. UNRELATED BUSINESS INCOME WOULD BE TAXABLE ACCORDING TO APPLICABLE INTERNAL REVENUE CODE SECTIONS. THE ORGANIZATION REGULARLY REVIEWS AND EVALUATES ITS TAX POSITIONS TAKEN IN ITS FILED RETURNS AND RECOGNIZES THE BENEFIT FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WOULD BE SUSTAINED UPON AUDIT BASED SOLELY ON THE TECHNICAL MERITS OF THE TAX POSITION. THE ORGANIZATION ACCRUES INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS A COMPONENT OF THE PROVISION FOR INCOME TAXES. THE ORGANIZATION FILES FEDERAL AND MASSACHUSETTS TAX RETURNS. THE STATUTE OF LIMITATIONS FOR THESE JURISDICTIONS IS GENERALLY THREE YEARS. THE ORGANIZATION HAD NO RETURNS UNDER EXAMINATION AS OF JUNE 30, 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONCESSIONS COST OF GOOD SOLD -11,054. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONCESSIONS COST OF GOOD SOLD 11,054. FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT AND TREASURER OF THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE FORM 990 FOR REVIEW BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE RESPONSIBLE FOR MONITORING AND IMMEDIATELY REPORTING ANY CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS OR SELECTION PROCESS FOR AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.