2024-11-19T14:24:25-06:00 2024-05-31 450310328 BRADY MARTZ & ASSOCIATES PC PO BOX 14296 GRAND FORKS ND 582084296 990 2023-06-01 113666663 RE ARENA INC REAR 7017774930 ONE RALPH ENGELSTAD ARENA DR GRAND FORKS ND 582032205 MICHAEL BERGERON CHIEF FINANCIAL OFFICER 7017774930 2024-11-18 1 1 NICOLE HELDSTAB P01220683 7017754685 2024-11-08 2023 2024-10-15 13:58:12Z MICHAEL BERGERON ONE RALPH ENGELSTAD ARENA DR GRAND FORKS ND 582032205 0 0 X WWW.RALPHENGELSTADARENA.COM X 2002 NV TO MANAGE A SPORTS ARENA FOR THE BENEFIT OF UND SPORTS FACILITIES, INC. 5 4 874 10 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 14729757 20594175 14729757 20594175 0 0 TO MANAGE THE ACTIVITIES AND OPERATIONS ON A DAY-TO-DAY BASIS OF A SPORTS ARENA FOR THE BENEFIT OF UND SPORTS FACILITIES, INC. 0 0 MANAGEMENT OF ACTIVITIES AND OPERATIONS OF THE SPORTS ARENA FOR THE BENEFIT OF UND SPORTS FACILITIES, INC. 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 67 24 1 874 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 X MICHAEL BERGERON 7017774930 1 RALPH ENGELSTAD ARENA DRIVE GRAND FORKS ND 58202 JODY HODGSON PRESIDENT 49.00 1.00 X X 217305 0 30638 JEFFREY COOPER VICE PRESIDENT 1.00 1.00 X X 0 0 0 KRIS ENGELSTAD SECRETARY/TREASURER 1.00 1.00 X X 0 0 0 TWYLAH BLOTSKY DIRECTOR 1.00 1.00 X 0 0 0 KRISTI MAGNUSON-NELSON DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL BERGERON CHIEF FINANCIAL OFFICER 44.00 1.00 X 149607 0 28487 366912 0 59125 2 0 1 0 TICKETMASTER 9348 CIVIC CENTER DRIVE BEVERLY HILLS CA 90210 TICKETING SERVICES 106750 1 0 0 0 0 0 0 0 0 1350495 431250 9770069 16895533 1899236 744300 592739 663394 342136 296949 6559517 4996768 775082 1562749 14729757 20594175 9184714 14368013 5545043 6226162 14729757 20594175 X 0 0 0 0 0 0 0 0 14729757 20594175 0 X 0 1 X 1 0 X X 3 UNIVERSITY OF NORTH DAKOTA ATHLETIC DEPARTMENT 456002491 6 1 0 0 UNIVERSITY OF NORTH DAKOTA FOUNDATION 450348296 5 1 0 0 UNIVERSITY OF NORTH DAKOTA 456014235 6 1 0 0 3 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION A, LINE 2: THE UNIVERSITY OF NORTH DAKOTA, THE SUPPORTED ORGANIZATION, DOES NOT HAVE AN IRS DETERMINATION OF STATUS UNDER SECTION 509(A)(1) OR (2). IT IS NOT REQUIRED TO OBTAIN RECOGNITION OF ITS PUBLIC CHARITY STATUS BECAUSE IT IS A STATE UNIVERSITY. PART IV, SECTION D, LINE 3: THE COOPERATION OF BOARD MEMBERS AND EMPLOYEES OF THE ORGANIZATION WITH THE PARTICIPATION OF THE PRESIDENT OF THE UNIVERSITY GIVE THE UNIVERSITY A SIGNIFICANT VOICE IN ALL ASPECTS OF THE ORGANIZATION'S POLICIES AND OPERATIONS. PART IV, SECTION E, LINE 2A: RE ARENA, INC. HELPS FURTHER THE EXEMPT PURPOSE OF THE UNIVERSITY OF NORTH DAKOTA, THE UNIVERSITY OF NORTH DAKOTA ATHLETIC DEPARTMENT, AND THE UNIVERSITY OF NORTH DAKOTA FOUNDATION BY OPERATING AND MANAGING FACILITIES THAT PROVIDE OPPORTUNITIES FOR UND STUDENT ATHLETES AND UND ATHLETIC PROGRAMS TO PARTICIPATE IN INTERCOLLEGIATE ATHLETICS. SUBSTANTIALLY ALL OF THE ORGANIZATION'S ACTIVITIES DIRECTLY FURTHERED THE EXEMPT PURPOSE OF THE SUPPORTED ORGANIZATIONS AND SUPPORTS THE UNIVERSITY BY PROVIDING THE SERVICES OUTLINED AS FOLLOWS IN 2B. FURTHER, RE ARENA, INC. HELPS RAISE MONEY AND GENERATE REVENUE FOR BOTH UND ATHLETICS AND THE UND FOUNDATION. PART IV, SECTION E, LINE 2B: THE SUPPORTED ORGANIZATIONS WOULD HAVE TO OPERATE AND MANAGE THEIR OWN ATHLETIC FACILITIES IF RE ARENA, INC. WAS NOT OPERATING THE RALPH ENGELSTAD ARENA COMPLEX BECAUSE UND ATHLETICS USES THE COMPLEX DAILY FOR PRACTICES, TRAINING, AND HOME GAMES. 6559517 4996768 1562749 1562749 X PART X, LINE 2: THE ORGANIZATION'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS, AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE ORGANIZATION HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. X 0 0 0 0 0 0 0 0 0 JODY HODGSON PRESIDENT 217305 0 0 0 0 0 6767 0 24017 0 248089 0 0 0 MICHAEL BERGERON CHIEF FINANCIAL OFFICER 149607 0 0 0 0 0 4676 0 23957 0 178240 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD DOES NOT CONDUCT A FORMAL REVIEW OF ITS FORM 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 15 THE GENERAL MANAGER SUBMITS A BUDGET INCREASE FOR ALL STAFF WAGES TO THE BOARD OF DIRECTORS FOR APPROVAL. THE APPROVED AMOUNT OF PAYROLL INCREASE IS ALLOCATED TO STAFF, INCLUDING THE DIRECTOR OF FINANCE, AS THE GENERAL MANAGER DEEMS APPROPRIATE. THE GENERAL MANAGER'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON HIS PERFORMANCE REVIEW. VARIOUS TOOLS INCLUDING COMPARABILITY STUDIES ARE USED TO DETERMINE THE GENERAL MANAGER'S SALARY INCREASE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. ADDITIONAL INFORMATION FOR 990 FILING RE ARENA, INC. (#11-3666663) IS AN AGENT FOR UND SPORTS FACILITIES, INC (#36-4511153). REVENUES FOR THE FISCAL YEAR ENDED 5/31/24 COLLECTED BY RE ARENA, INC FOR UND SPORTS FACILITIES, INC = $15,081,085 PAYMENT OF EXPENSES BY RE ARENA, INC ON BEHALF OF UND SPORTS FACILITIES, INC = $12,507,483. ARENA HOLDINGS CHARITABLE LLC 1 RALPH ENGELSTAD ARENA DRIVE GRAND FORKS ND 58202 THE SINGLE MEMBER LLC OWNS THE RE ARENA BUILDING AND IS LESSEE OF THE LAND DE UND SPORTS FACILITIES INC UND SPORTS FACILITIES INC 1 RALPH ENGELSTAD ARENA DRIVE GRAND FORKS ND 58202 364511153 OPERATE AND MAINTAIN A SPORTS AND ENTERTAINMENT ARENA IN GRAND FORKS, ND ND 501(C)(3) LINE 12D, III-O N/A 0 UND ARENA SERVICES INC 601 S 10TH STREET STE 201 LAS VEGAS NV 89101 141846178 MANAGER OF THE ARENA HOLDINGS CHARITABLE LLC NV 501(C)(3) LINE 5 N/A 0 UNIVERSITY OF NORTH DAKOTA UNIVERSITY OF NORTH DAKOTA GRAND FORKS ND 58202 456002491 COLLEGE IN GRAND FORKS, ND ND N/A 0 UNIVERSITY OF NORTH DAKOTA FOUNDATION 3100 UNIVERSITY AVE STOP 8157 GRAND FORKS ND 58202 450348296 RAISE AND MANAGE FUNDS FOR THE UNIVERSITY OF NORTH DAKOTA ND 501(C)(3) LINE 5 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0