2025-09-27T15:16:34-05:00 2025-05-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2024-06-01 380981232 ROLLER SKATING RINK OPERATORS ASSOCIATION ROLL 3173472626 6905 CORPORATE DRIVE INDIANAPOLIS IN 46278 JAMES MCMAHON EXECUTIVE DIRECTOR 3173472626 2025-09-26 1 1 CORY SCHUNEMANN CPA P01866583 3178488920 2025-09-26 2024 2025-03-06 01:10:19Z JAMES MCMAHON 6905 CORPORATE DRIVE INDIANAPOLIS IN 46278 1462328 0 X WWW.ROLLERSKATING.COM X 1936 IN THE ROLLER SKATING ASSOCIATION (RSA) IS A NATIONAL TRADE ASSOCIATION FOR OWNERS OF COMMERCIAL ROLLER SKATING RINKS, PROFESSIONAL ROLLER SKATING TEACHERS AND COACHES, AND MANUFACTURERS OR SUPPLIERS OF EQUIPMENT FOR THE ROLLER SKATING INDUSTRY. 17 16 5 75 239220 56724 0 0 603659 681313 79666 85055 527030 529433 1210355 1295801 5000 6020 0 0 437620 460802 0 0 0 595188 618962 1037808 1085784 172547 210017 3181122 3473988 1221950 1255958 1959172 2218030 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. 0 0 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. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 X 6 0 1 5 1 1 1 0 0 0 0 0 0 0 X 17 16 1 0 0 0 1 1 1 1 1 0 1 1 0 1 1 0 0 1 0 0 0 IN X JAMES MCMAHON 3173472626 6905 CORPORATE DRIVE INDIANAPOLIS IN 46278 BILLY THOMPSON PRESIDENT 2.00 X X 0 0 0 ROB GOULD VICE PRESIDENT 2.00 X X 0 0 0 BRIAN MOLONY TREASURER 2.00 X X 0 0 0 ALAN BACON SECTION 1 DIRECTOR 2.00 X 0 0 0 BRAD ARMSTRONG SECTION 2 DIRECTOR 2.00 X 0 0 0 ED GOLEBIOWSKI SECTION 3 DIRECTOR 2.00 X 0 0 0 LARRY BISHOP SECTION 4 DIRECTOR 2.00 X 0 0 0 SHAWN CASTRO SECTION 5 DIRECTOR 2.00 X 0 0 0 AMY WRIGHT SECTION 6 DIRECTOR 2.00 X 0 0 0 ROBERT KRAMER SECTION 7 DIRECTOR 2.00 X 0 0 0 RON PARMLEY SECTION 8 DIRECTOR 2.00 X 0 0 0 MICHAEL PENROD SECTION 9 DIRECTOR 2.00 X 0 0 0 ZACH HATCHER SECTION 10 DIRECTOR 2.00 X 0 0 0 JEANNE SINCAVAGE SECTION 11 DIRECTOR 2.00 X 0 0 0 SHANE LOCKLEAR SECTION 12 DIRECTOR 2.00 X 0 0 0 AVA COUEY SECTION 13 DIRECTOR 2.00 X 0 0 0 JIM MCMAHON EXECUTIVE DIRECTOR 40.00 X X 103531 0 0 103531 0 0 1 0 0 0 0 CONVENTION AND TRADE S 900099 334858 334858 MEMBERSHIP DUES 900099 333614 333614 ACHIEVEMENT TESTS AND 900099 12841 12841 681313 70834 70834 270597 13417 257180 5000 0 5000 5000 5000 132100 11313 119945 9247 12155 2066 14221 14221 50727 37335 13392 13392 MARKETING INCOME 541800 118162 118162 CORPORATE SUPPORT 541800 67372 60955 6417 ADVERTISING INCOME 541800 46686 46686 8224 8224 240444 1295801 694705 239220 361876 6020 104995 278127 45361 32319 7203 24919 10751 6624 17300 133676 66993 226408 34499 1646 42217 6275 MISCELLANEOUS 24849 UNRELATED BUSINESS INCO 15602 1085784 1262006 1535244 17404 14441 20691 0 349367 312499 36050 8078 87301 88173 1027392 702020 342236 325372 1044346 1131141 5280 0 16441 59040 3181122 3473988 1010881 1012636 183509 183619 20464 59703 7096 0 1221950 1255958 X 1959172 2218030 1959172 2218030 3181122 3473988 210017 48841 0 X X 0 1 X 1 0 0 1 0 127729 127729 566005 402561 163444 312768 293025 19743 20890 6434 14456 325372 X 1355624 48841 37335 86176 1269448 10751 15602 26353 1295801 1096766 37335 37335 1059431 10751 15602 26353 1085784 PART X, LINE 2: THE ASSOCIATION IS A NONPROFIT CORPORATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION IS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. THE ADVERTISING INCOME DERIVED FROM THE PUBLICATION OF THE ASSOCIATION'S NEWSLETTER, MAGAZINE AND MEMBERSHIP DIRECTORY, INSURANCE ENDORSEMENT AND CERTAIN CORPORATE SUPPORT AND MARKETING REVENUE IS CONSIDERED UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION, AND HAS CONCLUDED THAT AS OF MAY 31, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH MAY 31, 2024, AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). FOR THE YEARS ENDED MAY 31, 2025 AND 2024, THE ASSOCIATION'S UNRELATED BUSINESS INCOME TAX EXPENSE AMOUNTED TO $15,602 AND $23,892, RESPECTIVELY. THE ASSOCIATION MADE ESTIMATED PAYMENTS IN THE AMOUNT OF $17,680 AND $16,955 DURING THE YEARS ENDED MAY 31, 2025 AND 2024, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: COSTS OF GOODS SOLD 37,335. PART XI, LINE 4B - OTHER ADJUSTMENTS: UBI TAXES 15,602. PART XII, LINE 2D - OTHER ADJUSTMENTS: COSTS OF GOODS SOLD 37,335. PART XII, LINE 4B - OTHER ADJUSTMENTS: UBI TAXES 15,602. SHARON MCMAHON EXECUTIVE DIRECTOR'S SPOUSE 65061 COMPENSATION FOR SERVICES 0 FORM 990, PART V, LINE 2A THE ASSOCIATION UTILIZES A PROFESSIONAL EMPLOYEE ORGANIZATION (PEO) FOR PAYROLL PURPOSES. ALTHOUGH COMPENSATION IS REPORTED ON PARTS VII AND IX, NO FORM W-3 IS REMITTED BY THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS BRIAN MOLONY AND AMY WRIGHT ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION A, LINE 6 RSA VOTING MEMBERS HAVE THE RIGHT TO ELECT OR APPOINT A MEMBER OF THEIR ORGANIZATION'S GOVERNING BODY. ASSOCIATE MEMBERS DO NOT VOTE EITHER IN THE ANNUAL ELECTION OF RSA OFFICERS OR THE ELECTION OF SECTIONAL OFFICERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE ASSOCIATION WHO OWN OR OPERATE A SKATING CENTER HAVE THE RIGHT TO ELECT OR APPOINT A MEMBER OF THEIR ORGANIZATION'S GOVERNING BODY (SECTIONAL DIRECTOR). THE RSA BOARD IS COMPRISED OF THIRTEEN SECTIONAL DIRECTORS AND OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS WHO OWN OR OPERATE A SKATING CENTER MAY VOTE TO APPROVE THE PRESIDENT AND VICE PRESIDENT OF THE ASSOCIATION AT THE ASSOCIATION'S ANNUAL MEETING. MEMBERS MAY ALSO VOTE ON CHANGES TO THE CONSTITUTION AND BYLAWS OF THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND CONTROLLER (MANAGEMENT) OF THE ROLLER SKATING ASSOCIATION WILL REVIEW THE 990 PRIOR TO BEING FILED. FORM 990, PART VI, SECTION C, LINE 19 THE MINUTES TO BOARD MEETINGS ARE POSTED ON THE WEBSITE AND ARE ALSO AVAILABLE ON REQUEST. OTHER DOCUMENTS, SUCH AS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS ARE PROVIDED BY REQUEST ONLY. FORM 990, PART XII, LINE 2C: THE RSA HAS A FINANCE COMMITTEE THAT IS CHARGED WITH THESE RESPONSIBILITIES. FINAL APPROVAL OF THE AUDIT IS APPROVED BY THE BOARD OF DIRECTORS, BUT SELECTION OF THE INDEPENDENT ACCOUNTANT IS UNDER THE OVERSIGHT OF THE FINANCE COMMITTEE. NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGED DURING THE TAX YEAR. ROLLER SKATING FOUNDATION INC 6905 CORPORATE DRIVE INDIANAPOLIS IN 46278 352008503 PROVIDING SCHOLARSHIPS AND GRANTS TO STUDENTS AND PROMOTE PHYSICAL FITNESS IN 501(C)(3) LINE 7 ROLLER SKATING RINK OPERATERS ASSOCIATION 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0