2024-11-15T10:36:10-00:00 2023-12-31 812049018 NORWOOD TAX & ACCOUNTING SVC LLC 212 PUDDLEDOCK ROAD MANCHESTER ME 04351 990 2023-01-01 010368190 SKATING ASSOCIATION OF MAINE SKAT 2074463033 PO BOX 5663 AUGUSTA ME 04332 HEATHER KNOWLES TREASURER 2074463033 2024-11-15 true WILLIAM E NORWOOD P01813452 2073330272 2024-11-15 2023 2024-10-15 13:58:12Z HEATHER KNOWLES PO BOX 5663 Augusta ME 04332 415150 false X WWW.MAINESKATERS.COM X 1981 ME TO ENCOURAGE AND PROMOTE ICE SKATING PROGRAMS IN THE STATE OF MAINE 8 8 6 72 0 3744 9501 323255 348473 106 177 34766 27609 361871 385760 0 0 12612 10144 0 0 333831 364231 346443 374375 15428 11385 296003 307388 0 296003 307388 TO ENCOURAGE AND PROMOTE ICE SKATING PROGRAMS IN THE STATE OF MAINE false false 352370 348473 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. 352370 true false false false false false false false false false true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false true 6 6 true 6 true false false false false false false false false false false false false false false false false false false X 8 8 true false false false true true false true true false false false true true true false true false false false X HEATHER KNOWLES 2074463033 PO BOX 5663 AUGUSTA ME 04332 X SUSAN SMITH PRESIDENT 002.00 002.00 X X 0 0 0 STEVEN PRESCOTT VICE PRESIDENT 002.00 002.00 X X 0 0 0 LARS SCHULTZ NEILSON SECRETARY 002.00 002.00 X X 0 0 0 HEATHER KNOWLES TREASURER 002.00 002.00 X X 0 0 0 ERIC NASON DIRECTOR AT LARGE 002.00 001.00 X 0 0 0 MARK ELLIS DIRECTOR AT LARGE 002.00 001.00 X 0 0 0 STEPHEN JEWEL DIRECTOR AT LARGE 002.00 001.00 X 0 0 0 SANDRA PRESCOTT DIRECTOR -PRESCOTT REP 002.00 001.00 X 0 0 0 false false false 9501 9501 ICE HOCKEY PROGRAM 713940 280201 280201 BASIC SKILLS PROGRAM 713940 57825 57825 FIGURE SKATING PROGRAM 713940 7887 7887 MEMBERSHIP DUES 713940 2560 2560 348473 177 177 56999 56999 29390 27609 385760 348473 177 X 0 0 0 0 0 0 8702 6962 0 0 1442 1154 0 94 75 0 0 0 0 0 21355 1708 0 0 0 0 0 0 0 0 0 1557 1246 HOCKEY EXPENSES 291278 291278 FIGURE SKATING EXPENSE 25576 25576 BASIC SKILLS EXPENSE 24371 24371 0 374375 352370 0 0 179815 192051 107620 107673 7950 7046 618 618 11943 11943 296003 307388 0 0 X 296003 307388 296003 307388 296003 307388 11385 X false false false X 20552 6502 3906 3744 9501 44205 350328 283010 295532 323255 348473 1600598 370880 289512 299438 326999 357974 1644803 5673 5100 5100 5100 5100 26073 5673 5100 5100 5100 5100 26073 1618730 343 175 103 106 177 904 0 343 175 103 106 177 904 0 0 371223 289687 299541 327105 358151 1645707 0.98360 0.98370 0.00050 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 11943 11943 Financial derivatives and other financial products Closely-held equity interests Federal income taxes X false WREATH SALES 34912 34912 23190 CALENDER SALES 16800 16800 2883 1 5287 5287 3317 56999 56999 29390 29390 27609 Form 990, Part VI, Section SECTION A, Line 2 SANDRA AND STEVEN PRESCOTT HAVE A FAMILY RELATIONSHIP Form 990, Part VI, Section SECTION A, Line 6 THE SKATING ASSOCIATION OF MAINE OFFERS FOUR TYPES OF MEMBERSHIP A HOME MEMBERSHIP IS AVAILABLE TO ANY PERSON WHOSE PRIMARY SKATING MEMBERSHIP RESIDES WITH THE SKATING ASSOCIATION OF MAINE SAM. THIS INDIVIDUAL IS REGISTERED THROUGH SAM WITH HIS OR HER RESPECTIVE NATIONAL GOVERNING BODY NGB, AND REPRESENTS SAM AT COMPETITIONS, GAMES AND TOURNAMENTS. HOME MEMBERS, 18 YEARS OF AGE OR OLDER, ARE VOTING MEMBERS OF THE SKATING ASSOCIATION OF MAINE. B. ASSOCIATE MEMBERSHIP IS AVAILABLE TO ANY INDIVIDUAL WHOSE NGB REGISTRATION IS WITH ANOTHER CLUB OR ASSOCIATION. AN ASSOCIATE MEMBER MAY NOT REPRESENT SAM IN COMPETITIONS, GAMES, OR TOURNAMENTS. AT CLUB MEETINGS, THEY HAVE A PRIVILEGE OF THE FLOOR, AND MAY SPEAK, BUT THEY HAVE NO VOTE, AND MAY NOT HOLD ELECTED OR APPOINTED OFFICE ON THE BOARD OF DIRECTORS OF STEERING COMMITTEES. C. SUPPORTING MEMBERSHIP FRIENDS OF SAM IS AVAILABLE TO ANY INDIVIDUAL WHO DESIRES TO SUPPORT SAM BE BECOMING A MEMBER, BUT WITHOUT THE REQUIREMENT OF REGISTERING WITH AN NGB. SUPPORTING MEMBERS HAVE THE PRIVILEGE OF THE FLOOR, BUT HAVE NO SPEECH OR VOTING RIGHTS. D. HONORARY MEMBERSHIP IS AN HONOR THAT MAY BE BESTOWED BY THE ASSOCIATION UPON AN INDIVIDUAL OR ENTITY BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT, IN PERSON OR BY PROXY, AT ANY MEETING OF THE ASSOCIATION. HONORARY MEMBERS SHALL BE FREE FROM INITIATION FEES, DUES, OR ASSESSMENTS. THEY MAY REPRESENT THE ASSOCIATION IN EXHIBITIONS AND ATTEND ICE SKATING SESSIONS UNDER THE SAME RULES GOVERNING OTHER MEMBERS. hONORARY MEMBERS HAVE THE PRIVILEGE OF THE FLOOR, OF SPEECH, BUT HAVE NO VOTING RIGHTS. Form 990, Part VI, Section SECTION A, Line 7A SKATING ASSOCIATION OF MAINE MEMBERS ELECT AT LARGE MEMBERS OF THE 4-8 MEMBER BOARD OF DIRECTORS. THERE ALSO ARE TWO STEERING COMMITTEES - FIGURE SKATING AND HOCKEY. EACH STEERING COMMITTEE WILL ELECT FROM ITS MEMBERSHIP TWO DIRECTORS TO THE BOARD OF DIRECTORS. Form 990, Part VI, Section SECTION B, Line 11B THE PRESIDENT AND THE FINANCE CHAIR OF THE BOARD OF DIRECTORS REVIEW THE FORM 99, PREPARED BY AND INDEPENDENT ACCOUNTANT, BEFORE IT IS FILED. Form 990, Part VI, Section SECTION B, Line 12C A CONFLICT OF INTEREST ARISES WHEN A TRUSTEE, OFFICER, DIRECTOR, COMMITTEE MEMBER, OTHER VOLUNTEER OR STAFF MEMBER INVOLVED IN MAKING A DECISION IS IN THE POSITION OF BENEFIT, DIRECTLY OR INDIRECTLY, FROM HIS OR HER DEALINGS WITH THE ASSOCIATION OR WITH A PERSON CONDUCTING BUSINESS WITH THE ASSOCIATION. THE DEFINITION OF A BENEFIT INCLUDES BOTH TANGIBLE AND INTANGIBLE BENEFITS. Form 990, Part VI, Line 12C EACH TRUSTEE, OFFICER, DIRECTOR, COMMITTEE MEMBER, STAFF MEMBER AND VOLUNTEER MUST A. AVOID CONFLICTS OF INTEREST, OR THE APPEARANCE OF CONFLICTS, BETWEEN THEIR PERSONAL INTERESTS AND THOSE OF THE ASSOCIATION IN DEALING WITH OUTSIDE ENTITIES OR INDIVIDUALS. B. DISCLOSE REAL, APPARENT, OR THE APPEARANCE OF CONFLICTS OF INTEREST TO THE TRUSTEES, BOARD AND OR STEERING COMMITTEE, AS APPORPRIATE. C. REFRAIN FROM VOTING ON MATTERS THAT INVOLVE A REAL CONFLICT OF INTEREST OR THE UNRESOLVED APPEARANCE OF A CONFLICT. D. CONFLICTED MEMBERS MAY NOT PARTICIPATE IN THE DISCUSSION AND SHOULD BE EXCUSED FROM THE MEETING DURING ANY DISCUSSION, UNLESS THE MAJORITY OF THE MEETING DETERMINES OTHERWISE BY A MAJORITY VOTE IN THE ABSENCE OF THE CONFLICTED MEMBER. ALL DIRECTORS ARE ASKED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AT EACH BOARD MEETING. Form 990, Part IX, Section Program Service, Line 11G Form 990, Part IX, Section PROGRAM SERVICE, Line 11G HOCKEY OFFICIALS, TIMEKEEPERS, REFEREESPROGRAM SERVICE EXPENSES- 24,344