Nonprofit · EIN 01-0368190
SKATING ASSOCIATION OF MAINE
Tax-exempt · HALLOWELL, ME 04347
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $610,915 | $532,076 | $78,839 | $443,954 | $7,790 | $436,164 |
| December 31, 2024 | 990 | $475,596 | $418,614 | $56,982 | $357,324 | $0 | $357,324 |
| December 31, 2023 | 990 | $385,760 | $374,375 | $11,385 | $307,388 | $0 | $307,388 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $14,448
- Program service revenue
- $577,635
- Investment income
- $1,551
- Net income from fundraising events
- $17,281
- Other revenue
- $17,281
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $20,243
- Salaries, compensation and benefits (total)
- $23,707
- Professional fundraising fees
- $0
- Legal fees
- $135
- Accounting fees
- $500
- Program services (functional)
- $524,463
- Management and general (functional)
- $7,613
Balance sheet and other
- Total assets, start of year
- $357,324
- Total assets, end of year
- $443,954
- Total liabilities, end of year
- $7,790
- Net assets, end of year
- $436,164
- Land, buildings and equipment
- $6,899
- Gross receipts
- $636,713
- Employees
- 6
- Volunteers
- 125
- Year formed
- 1981
- State of legal domicile
- ME
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN SMITH | PRESIDENT Trustee or director, Officer | 2 | $0 |
| STEVEN PRESCOTT | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| LARS SCHULTZ NEILSON | SECRETARY Trustee or director, Officer | 2 | $0 |
| KATHLEEN CARR | TREASURER Trustee or director, Officer | 2 | $0 |
| ERIC NASON | DIRECTOR AT LARGE Trustee or director | 2 | $0 |
| MARK ELLIS | DIRECTOR AT LARGE Trustee or director | 2 | $0 |
| JAMES HOWE | DIRECTOR AT LARGE Trustee or director | 2 | $0 |
| SANDRA PRESCOTT | DIRECTOR -PRESCOTT REP Trustee or director | 2 | $0 |
| STEPHANIE WEBER | DIRECTOR AT LARGE Trustee or director | 2 | $0 |
| LEON DORR | DIRECTOR AT LARGE Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN SMITH | PRESIDENT Trustee or director, Officer | 2 | $0 |
| STEVEN PRESCOTT | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| LARS SCHULTZ NEILSON | SECRETARY Trustee or director, Officer | 2 | $0 |
| HEATHER KNOWLES | TREASURER Trustee or director, Officer | 2 | $0 |
| ERIC NASON | DIRECTOR AT LARGE Trustee or director | 2 | $0 |
| MARK ELLIS | DIRECTOR AT LARGE Trustee or director | 2 | $0 |
| STEPHEN JEWEL | DIRECTOR AT LARGE Trustee or director | 2 | $0 |
| SANDRA PRESCOTT | DIRECTOR -PRESCOTT REP Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN SMITH | PRESIDENT Trustee or director, Officer | 2 | $0 |
| STEVEN PRESCOTT | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| LARS SCHULTZ NEILSON | SECRETARY Trustee or director, Officer | 2 | $0 |
| HEATHER KNOWLES | TREASURER Trustee or director, Officer | 2 | $0 |
| ERIC NASON | DIRECTOR AT LARGE Trustee or director | 2 | $0 |
| MARK ELLIS | DIRECTOR AT LARGE Trustee or director | 2 | $0 |
| STEPHEN JEWEL | DIRECTOR AT LARGE Trustee or director | 2 | $0 |
| SANDRA PRESCOTT | DIRECTOR -PRESCOTT REP Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 448, HALLOWELL, ME 04347-0448
- Principal officer (990 for 2025)
- HEATHER KNOWLES, PO BOX 448, HALLOWELL, ME 04347
- Signed the 990
- KATHLEEN CARR, TREASURER
- Phone
- (207) 446-3033
- Website
- WWW.MAINESKATERS.COM
- Return prepared by
- Norwood Tax & Accounting Svc LLC
Mission
TO ENCOURAGE AND PROMOTE ICE SKATING PROGRAMS IN THE STATE OF MAINE
Program accomplishments
- THE ASSOCIATION EXISTS TO ENCOURAGE AND PROMOTE THE PARTICIPATION, INSTRUCTION, PRACTICE, AND ADVANCEMENTOF ITS MEMBERS IN THE SPORT OF SKATING ON ICE. THE ASSOCIATIONS PROGRAMS INCLUDE, BUR ARE NOT LIMITED TO, LEARN TO SKATE, FIGURE SKATING, AND HOCKEY, AND ARE PROMOTED IN ACCORDANCE WITH THE RULES AND REGULATIONS OF EACH SPORTS NATIONAL GOVERNING BODY NGB. THE ASSOCIATION ALSO STRIVES TO INSTILL THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY, AND TEAMWORK IN ITS MEMBERS. DURING 2019, THE SKATING ASSOCIATION OF MAINE SERVED APPROXIMATELY 488 CHILDREN AND YOUTH THROUGH FORMAL PROGRAMS AND COUNTLESS MORE PARTICIPATED IN FREE SKATE.Expenses $524,463 · revenue $577,635
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 01-0368190
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1982
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $443,954
- Income (IRS master file)
- $636,713
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $610,915 | $532,076 | $443,954 | IRS |
| 990 | December 2024 | $475,596 | $418,614 | $357,324 | IRS |
| 990 | December 2023 | $385,760 | $374,375 | $307,388 | XML |
| 990 | December 2022 | $361,871 | $346,443 | $296,003 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 01-0368190).
Questions about SKATING ASSOCIATION OF MAINE
- What is the EIN of SKATING ASSOCIATION OF MAINE?
- The employer identification number (EIN) of SKATING ASSOCIATION OF MAINE is 01-0368190.
- Is SKATING ASSOCIATION OF MAINE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to SKATING ASSOCIATION OF MAINE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SKATING ASSOCIATION OF MAINE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SKATING ASSOCIATION OF MAINE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SKATING ASSOCIATION OF MAINE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SKATING ASSOCIATION OF MAINE?
- The 990 for the year ended December 31, 2025 names HEATHER KNOWLES.
- Who are the officers and directors of SKATING ASSOCIATION OF MAINE?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does SKATING ASSOCIATION OF MAINE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $610,915, expenses of $532,076 and total assets of $443,954 at year end.
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