ROLLER SKATING RINK OPERATORS ASSOCIATION

EIN: 380981232

INDIANAPOLIS, IN

Total Revenue
$1,295,801
Total Expenses
$1,085,784
Total Assets
$3,473,988
Net Assets
$2,218,030
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1936
Legal Domicile
IN
Principal Officer
JAMES MCMAHON
Phone
3173472626
Tax Period
2024-06-01 to 2025-05-31

ROLLER SKATING RINK OPERATORS ASSOCIATION, founded in 1936, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2024. The organization ran a surplus of $210K, a strong 16% operating margin.

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 Service Accomplishments

Program 1

THE RSA CONVENTION SEEKS TO PROVIDE OPPORTUNITIES FOR TRAINING, EDUCATION, NETWORKING AND A FORMAT FOR CONDUCTING THE ANNUAL RSA ANNUAL MEETING OF ITS MEMBERS.

Program 2

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...

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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.

Program 3

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...

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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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $681,313
Investment Income $85,055
Other Revenue $529,433
TOTAL REVENUE $1,295,801

Expense Breakdown

Grants Paid $6,020
Salaries & Benefits $460,802
Fundraising Expenses $0
Other Expenses $618,962
TOTAL EXPENSES $1,085,784

Year-over-Year Comparison

2024 2023 Change
Revenue $1,295,801 $1,210,355 +0.1%
Expenses $1,085,784 $1,037,808 +0.0%
Net Income $210,017 $172,547 +0.2%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required
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Liquidity & Cash Position

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Governance

Voting Members
17
Independent Members
16
Employees
5
Volunteers
75

Governance Policies

✓ Conflict of Interest Policy
✗ Whistleblower Policy
✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
⚠ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$103,531
Total Directors
17
$103,531
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
BILLY THOMPSON PRESIDENT 2.00
Officer Director
$0 $0 $0
ROB GOULD VICE PRESIDENT 2.00
Officer Director
$0 $0 $0
BRIAN MOLONY TREASURER 2.00
Officer Director
$0 $0 $0
ALAN BACON SECTION 1 DIRECTOR 2.00
Director
$0 $0 $0
BRAD ARMSTRONG SECTION 2 DIRECTOR 2.00
Director
$0 $0 $0
ED GOLEBIOWSKI SECTION 3 DIRECTOR 2.00
Director
$0 $0 $0
LARRY BISHOP SECTION 4 DIRECTOR 2.00
Director
$0 $0 $0
SHAWN CASTRO SECTION 5 DIRECTOR 2.00
Director
$0 $0 $0
AMY WRIGHT SECTION 6 DIRECTOR 2.00
Director
$0 $0 $0
ROBERT KRAMER SECTION 7 DIRECTOR 2.00
Director
$0 $0 $0
RON PARMLEY SECTION 8 DIRECTOR 2.00
Director
$0 $0 $0
MICHAEL PENROD SECTION 9 DIRECTOR 2.00
Director
$0 $0 $0
ZACH HATCHER SECTION 10 DIRECTOR 2.00
Director
$0 $0 $0
JEANNE SINCAVAGE SECTION 11 DIRECTOR 2.00
Director
$0 $0 $0
SHANE LOCKLEAR SECTION 12 DIRECTOR 2.00
Director
$0 $0 $0
AVA COUEY SECTION 13 DIRECTOR 2.00
Director
$0 $0 $0
JIM MCMAHON EXECUTIVE DIRECTOR 40.00
Officer Director
$103,531 $0 $103,531
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $1,295,801 $1,085,784 $3,473,988 $210,017
2024 $1,210,355 $1,037,808 $3,181,122 $172,547
2023 $1,232,330 $1,077,392 $2,751,695 $154,938
2022 $976,927 $953,105 $3,137,522 $23,822
2021 $819,186 $805,136 $2,768,538 $14,050
2020 $737,392 $843,605 $2,719,998 $-106,213
2019 $1,065,086 $1,065,928 $2,191,652 $-842
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