ROLLER SKATING RINK OPERATORS ASSOCIATION (EIN 380981232) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1936

Legal Domicile

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 (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.

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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%)

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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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

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

$103,531

Total Directors

$103,531

Key Employees

Highest Compensated

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

ROLLER SKATING RINK OPERATORS ASSOCIATION