2025-12-17T11:23:55-06:00 2025-08-31 222027092 WITHUM SMITH & BROWN PC 424 MAIN STREET SUITE 800 BUFFALO NY 142023508 990 2024-09-01 161595718 AURORA ICE ASSOCIATION INC AURO 7168057582 41 RILEY STREET EAST AURORA NY 14052 MICHAEL TEHAN PRESIDENT 7169838035 2025-12-17 1 1 MARY MADONIA P00405803 7168472651 2025-12-15 2024 2025-03-06 01:10:19Z MICHAEL TEHAN 41 RILEY STREET EAST AURORA NY 14052 1224910 0 X WWW.CLASSICRINK.ORG X 2000 NY TO PROMOTE INTEREST IN ICE SPORTS BY DISSEMINATING INFORMATION REGARDING ICE SPORTS; TO PROMOTE AND SPONSOR EDUCATIONAL AND TRAINING PROGRAMS IN ICE SPORTS; TO PROMOTE, SPONSOR AND CONDUCT ICE SPORTS COMPETITIONS TO ASSIST ATHLETES IN DEVELOPING THEIR SKILLS; TO ESTABLISH, OPERATE AND MAINTAIN AN ICE ARENA AND THE NECESSARY EQUIPMENT FOR SAME; AND TO CONDUCT SUCH OTHER ACTIVITIES IN FURTHERANCE OF THESE PURPOSES. 12 11 47 120 0 0 72954 26364 1045700 1091337 723 3964 37112 67393 1156489 1189058 0 0 0 0 346453 359480 0 0 0 763032 797701 1109485 1157181 47004 31877 3798380 3754156 1424426 1348325 2373954 2405831 X AURORA ICE ASSOCIATION, INC. ORGANIZES BOTH YOUTH AND ADULT SPORT ACTIVITIES SUCH AS ICE HOCKEY, FIGURE SKATING, INSTRUCTIONAL SKATING AND BOX LACROSSE. 0 0 1086931 1091337 DURING THE 2024-25 SEASON, RINK OPERATIONS WERE AT FULL CAPACITY DURING THE WINTER MONTHS WITH OVER 19,000 SKATERS COMING TO PUBLIC SKATES ON WEEKENDS AND HOLIDAYS. THE RINK OFFERED PUBLIC SKATING FOUR TIMES EACH WEEKEND, WHENEVER SCHOOLS HAD A DAY OFF, AND ON AVAILABLE HOLIDAYS. THE NUMBERS RANGED FROM 50-450 PEOPLE OF ALL AGES FOR EACH PUBLIC SKATE. ADDITIONAL PROGRAMS OFFERED INCLUDED: LEARN-TO-SKATE FOR ALL AGES, AIA YOUTH HOCKEY INSTRUCTION/PRACTICE, ADULT HOCKEY, NOVICE HOCKEY AND BOX LACROSSE FOR YOUTH AND ADULTS. ICE HOCKEY TOURNAMENTS WERE HELD ON 19 WEEKENDS DURING THE WINTER SEASON. THE 2024-25 SKATING SEASON OPENED ON OCTOBER 12TH, 2024 AND CLOSED ON MARCH 30TH, 2025.RECREATIONAL AND COMPETITIVE YOUTH AND ADULT HOCKEY LEAGUES PLAYED THROUGHOUT THE SEASON WITH REMAINING ICE TIME USED FOR INSTRUCTIONAL SKATING, PUBLIC SKATING, AND PRIVATE RENTALS. THE VENUE PROVIDES A SAFE PLACE FOR FAMILIES AND TEENAGERS TO ENGAGE IN HEALTHY, OUTDOOR ACTIVITIES YEAR ROUND. THE EAST AURORA HIGH SCHOOL JV AND VARSITY CLUB TEAMS UTILIZED THE ICE FOR PRACTICE AND GAME SESSIONS. THE IROQUOIS/ALDEN HIGH SCHOOL JV AND VARSITY FEDERATION TEAMS UTILIZED THE ICE FOR PRACTICE SESSIONS FOR THEIR SCHOOL DISTRICT. TWO NHL LEARN-TO-PLAY HOCKEY SESSIONS WERE COMPLETED WITH 6 WEEKS OF TRAINING BY LOCAL PROFESSIONALS AND COACH VOLUNTEERS. SUMMER PROGRAMMING INCLUDED YOUTH AND ADULT BOX LACROSSE LEAGUES PROVIDING STRONG OFF-SEASON CROSS TRAINING FOR HOCKEY PLAYERS. LARGE SUMMER COMMUNITY EVENTS HELD AT THE RINK INCLUDED THE ROYCROFTERS AT-LARGE ART SHOW, EAST AURORA REUNION AT THE RINK, AND THE HEART OF MUSIC FESTIVAL. 1086931 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 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 1 3 0 1 47 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X X THE ORGANIZATION 7168057582 41 RILEY STREET EAST AURORA NY 14052 ANTHONY DIFILIPPO IV BOARD MEMBER 1.00 X 0 0 0 MICHAEL TEHAN BOARD MEMBER/PRESIDENT 6.00 X X 0 0 0 SUSAN FRIESS BOARD MEMBER/SECRETARY 5.00 X X 21905 0 0 DONALD FISHBACK BOARD MEMBER/TREASURER 3.00 X X 0 0 0 PEGGY COOKE BOARD MEMBER/ASST. TREASURER 3.00 X X 0 0 0 JOHN CIMPERMAN BOARD MEMBER/VICE PRESIDENT 1.00 X X 0 0 0 DEBRA HEALY BOARD MEMBER 1.00 X 0 0 0 STEVEN BUZZELLI BOARD MEMBER 1.00 X 0 0 0 DEACON TASKER BOARD MEMBER 1.00 X 0 0 0 JOSEPH LAWLESS BOARD MEMBER 1.00 X 0 0 0 MATTHEW METZ BOARD MEMBER 3.00 X 0 0 0 RYAN HOLBROOK BOARD MEMBER 1.00 X 0 0 0 SCOTT MORE RINK MANAGER 40.00 X 89390 0 0 111295 0 0 0 0 0 0 0 26364 26364 YOUTH HOCKEY 713990 265763 265763 ICE RENTAL 713990 197997 197997 SUMMER PROGRAMS 713990 191014 191014 OPEN SKATE AND SKATE R 713990 140483 140483 MEN'S HOCKEY 713990 134790 134790 161290 161290 1091337 3964 3964 103245 35852 67393 67393 1189058 1091337 0 71357 111295 104134 7161 202792 189743 13049 8302 7768 534 37091 34704 2387 21405 21405 6959 6959 10591 10591 5844 5844 84716 84716 48158 45059 3099 155737 155737 39901 39901 HOCKEY 133277 133277 SUMMER PROGRAMS 123656 123656 REPAIRS AND MAINTENANCE 60958 60958 REFEREE PAY 45899 45899 60600 44944 15656 1157181 1086931 70250 0 397409 294042 48508 70251 4970110 1580247 3352463 3389863 3798380 3754156 6679 804 227189 253754 1186958 1090167 3600 3600 1424426 1348325 X 2372279 2404156 1675 1675 2373954 2405831 3798380 3754156 31877 0 X X 0 1 X 1 0 X 41529 179340 61310 72954 26364 381497 540447 828499 923181 1045700 1091337 4429164 24740 12086 53583 75992 103245 269646 606716 1019925 1038074 1194646 1220946 5080307 35000 35000 0 35000 35000 5045307 449 361 1055 723 3964 6552 449 361 1055 723 3964 6552 607165 1020286 1039129 1195369 1224910 5086859 0.99180 0.99170 0.00130 0.00060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 320000 320000 2319079 590722 1728357 721016 319069 401947 1610015 670456 939559 3389863 REFUNDABLE ADVANCES 3600 3600 X 1189058 0 1189058 0 1189058 1157181 0 1157181 0 1157181 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 509(A)(1) AND IS EXEMPT FROM FEDERAL INCOME TAX AS PROVIDED BY THE REGULATIONS SET FORTH IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH U.S. GAAP, WHICH REQUIRES THE RECOGNITION AND MEASUREMENT OF UNCERTAIN INCOME TAX POSITIONS THAT THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE IN THE ORGANIZATION'S TAX RETURNS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MEAT RAFFLE 28299 28299 115 3517 2890 5826 549 HEART OF MUSIC 24096 24096 760 5935 533 6 50850 50850 3411 50 2878 9388 103245 103245 3526 4327 11703 6359 9937 35852 67393 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. A DRAFT OF THE FORM 990 IS THEN PRESENTED TO THE BOARD FOR QUESTIONS AND COMMENTS PRIOR TO THE FINAL FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS INTENDED TO ELIMINATE THE OPPORTUNITIES FOR BOARD MEMBERS TO VIOLATE THE TRUST PLACED IN THEM OR THE POSSIBLE APPEARANCE OF MISCONDUCT. MEMBERS RECUSE THEMSELVES FROM BUSINESS THAT IS A POTENTIAL CONFLICT OF INTEREST. THE BOARD MEMBERS DISCLOSE ANY CONFLICTS OF INTEREST IMMEDIATELY, AND AT LEAST ANNUALLY. THE ORGANIZATION'S COMPLIANCE OFFICER MONITORS AND ENFORCES COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 THE VOLUNTEER BOARD PROVIDES OVERSIGHT AND DIRECTION OF THE ORGANIZATION AT NO COST TO THE AURORA ICE ASSOCIATION, INC. AFTER DISCUSSION AND REVIEW, THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THE COMPENSATION OF THE RINK MANAGER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. OUR WEBSITE AND OUR THANK YOU LETTERS INCLUDE A STATEMENT THAT FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE AUDIT OVERSIGHT PROCESS AND THE INDEPENDENT ACCOUNTANT SELECTION PROCESS HAVE NOT CHANGED SINCE THE PRIOR YEAR. FORM 990, PART VII, SECTION A, LINE 1A SUSAN FRIESS IS COMPENSATED BY THE ORGANIZATION AS AN EMPLOYEE, NOT AS AN OFFICER OR BOARD MEMBER.