Nonprofit · EIN 38-0981232
ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA
Tax-exempt · INDIANAPOLIS, IN 46278
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $1,295,801 | $1,085,784 | $210,017 | $3,473,988 | $1,255,958 | $2,218,030 |
| May 31, 2024 | 990 | $1,210,355 | $1,037,808 | $172,547 | $3,181,122 | $1,221,950 | $1,959,172 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $681,313
- Investment income
- $85,055
- Royalties
- $270,597
- Net rental income
- $5,000
- Net gain from sales of assets
- $14,221
- Net income from sales of inventory
- $13,392
- Other revenue
- $529,433
Expenses
- Grants and similar amounts paid
- $6,020
- Compensation of officers, directors and key employees
- $104,995
- Other salaries and wages
- $278,127
- Salaries, compensation and benefits (total)
- $460,802
- Professional fundraising fees
- $0
- Legal fees
- $7,203
- Accounting fees
- $24,919
- Occupancy
- $66,993
- Travel
- $226,408
- Depreciation
- $42,217
Balance sheet and other
- Total assets, start of year
- $3,181,122
- Total assets, end of year
- $3,473,988
- Total liabilities, end of year
- $1,255,958
- Net assets, end of year
- $2,218,030
- Land, buildings and equipment
- $325,372
- Publicly traded securities
- $1,131,141
- Net assets without donor restrictions
- $2,218,030
- Gross unrelated business income
- $239,220
- Gross receipts
- $1,462,328
- Employees
- 5
- Volunteers
- 75
- Year formed
- 1936
- State of legal domicile
- IN
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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM MCMAHON | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $103,531 |
| BILLY THOMPSON | PRESIDENT Trustee or director, Officer | 2 | $0 |
| ROB GOULD | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| BRIAN MOLONY | TREASURER Trustee or director, Officer | 2 | $0 |
| ALAN BACON | SECTION 1 DIRECTOR Trustee or director | 2 | $0 |
| BRAD ARMSTRONG | SECTION 2 DIRECTOR Trustee or director | 2 | $0 |
| ED GOLEBIOWSKI | SECTION 3 DIRECTOR Trustee or director | 2 | $0 |
| LARRY BISHOP | SECTION 4 DIRECTOR Trustee or director | 2 | $0 |
| SHAWN CASTRO | SECTION 5 DIRECTOR Trustee or director | 2 | $0 |
| AMY WRIGHT | SECTION 6 DIRECTOR Trustee or director | 2 | $0 |
| ROBERT KRAMER | SECTION 7 DIRECTOR Trustee or director | 2 | $0 |
| RON PARMLEY | SECTION 8 DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL PENROD | SECTION 9 DIRECTOR Trustee or director | 2 | $0 |
| ZACH HATCHER | SECTION 10 DIRECTOR Trustee or director | 2 | $0 |
| JEANNE SINCAVAGE | SECTION 11 DIRECTOR Trustee or director | 2 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHANE LOCKLEAR | SECTION 12 DIRECTOR Trustee or director | 2 | $0 |
| AVA COUEY | SECTION 13 DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended May 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM MCMAHON | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $102,080 |
| BILLY THOMPSON | PRESIDENT Trustee or director, Officer | 2 | $0 |
| ROB GOULD | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| BRIAN MOLONY | TREASURER Trustee or director, Officer | 2 | $0 |
| ALAN BACON | SECTION 1 DIRECTOR Trustee or director | 2 | $0 |
| BRAD ARMSTRONG | SECTION 2 DIRECTOR Trustee or director | 2 | $0 |
| ED GOLEBIOWSKI | SECTION 3 DIRECTOR Trustee or director | 2 | $0 |
| JOSH INGRUM | SECTION 4 DIRECTOR Trustee or director | 2 | $0 |
| SHAWN CASTRO | SECTION 5 DIRECTOR Trustee or director | 2 | $0 |
| AMY WRIGHT | SECTION 6 DIRECTOR Trustee or director | 2 | $0 |
| ROBERT KRAMER | SECTION 7 DIRECTOR Trustee or director | 2 | $0 |
| RON PARMLEY | SECTION 8 DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL PENROD | SECTION 9 DIRECTOR Trustee or director | 2 | $0 |
| JEANNE SINCAVAGE | SECTION 11 DIRECTOR Trustee or director | 2 | $0 |
| SHANE LOCKLEAR | SECTION 12 DIRECTOR Trustee or director | 2 | $0 |
| AVA COUEY | SECTION 13 DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 6905 CORPORATE DR, INDIANAPOLIS, IN 46278-1927
- Principal officer (990 for 2024)
- JAMES MCMAHON, 6905 CORPORATE DRIVE, INDIANAPOLIS, IN 46278
- Signed the 990
- JAMES MCMAHON, EXECUTIVE DIRECTOR
- Phone
- (317) 347-2626
- Website
- WWW.ROLLERSKATING.COM
- Return prepared by
- BLUE & CO LLC
Mission
THE ROLLER SKATING ASSOCIATION SEEKS TO INFORM, EDUCATE AND FOSTER THE PROFESSIONAL DEVELOPMENT OF ITS MEMBERS; CREATE OPPORTUNITIES FOR NETWORKING; AND PROMOTE ROLLER SKATING AS A LIFETIME SPORT AND SAFE RECREATIONAL ACTIVITY.
Program accomplishments
- THE RSA CONVENTION SEEKS TO PROVIDE OPPORTUNITIES FOR TRAINING, EDUCATION, NETWORKING AND A FORMAT FOR CONDUCTING THE ANNUAL RSA ANNUAL MEETING OF ITS MEMBERS.
- THE PEPSI PROGRAM PROVIDES MEMBERS WITH VALUABLE REBATED FUNDS TO DO BOTH GENERAL AND FOOD AND BEVERAGE RELATED MARKETING IN THEIR SKATING CENTERS. IT SEEKS TO PROVIDE SIGNIFICANT ANCILLARY REVENUE FOR MEMBERS.
- RSB AND RSA TODAY ADVERTISING PROVIDES OUR MEMBERS WITH VALUABLE INFORMATION ABOUT GOODS AND SERVICES THAT WILL BOTH SAVE AND MAKE MONEY, BUT ALSO ENABLE THEM TO PROVIDE A BETTER EXPERIENCE FOR THEIR CUSTOMERS.
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 38-0981232
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1947
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,473,988
- Income (IRS master file)
- $1,462,328
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $1,295,801 | $1,085,784 | $3,473,988 | XML |
| 990 | May 2024 | $1,210,355 | $1,037,808 | $3,181,122 | XML |
| 990 | May 2023 | $1,232,330 | $1,077,392 | $2,751,695 | IRS |
| 990 | May 2022 | $976,927 | $953,105 | $3,137,522 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | 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 38-0981232).
Questions about ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA
- What is the EIN of ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA?
- The employer identification number (EIN) of ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA is 38-0981232.
- Is ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1947.
- Are donations to ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA 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 ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA?
- The 990 for the year ended May 31, 2025 names JAMES MCMAHON.
- Who are the officers and directors of ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA?
- The 990 for the year ended May 31, 2025 lists 17 people; 1 received compensation from the organization, the highest $103,531 (JIM MCMAHON, EXECUTIVE DIRECTOR).
- How much revenue does ROLLER SKATING RINK OPERATORS ASSOCIATION OF AMERICA have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $1,295,801, expenses of $1,085,784 and total assets of $3,473,988 at year end.
Other nonprofits in INDIANAPOLIS
- INDIANA UNIVERSITY HEALTH INC EIN 35-1955872 · last filed 990 for 2024
- LILLY ENDOWMENT INC EIN 35-0868122 · last filed 990-PF for 2025
- LILLY CARES FOUNDATION INC EIN 35-2027985 · last filed 990-PF for 2025
- RENAISSANCE CHARITABLE FOUNDATION INC EIN 35-2129262 · last filed 990 for 2024
- COMMUNITY HEALTH NETWORK INC EIN 35-0983617 · last filed 990 for 2024
- MDWISE MEDICAID NETWORK INC EIN 47-3192307 · last filed 990 for 2025
- MDWISE INC EIN 35-1931354 · last filed 990 for 2025
- NATIONAL COLLEGIATE ATHLETIC ASSOCIATION EIN 44-0567264 · last filed 990 for 2025