Frozen Floor Rink Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
THE ORGANIZATION PROVIDES LEADERSHIP, EDUCATIONAL, HEALTH, CREATIVE, RECREATIONAL, AND SOCIAL ACTIVITIES FOR YOUTH AND SPECIAL NEEDS INDIVIDUALS AT ITS GURNEE ILLINOIS FACILITY. THE GOAL IS TO ENABLE PARTICIPANTS TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE AND CARING INDIVIDUALS BY TEACHING THEM HOW TO INTERACT WITH TEAMMATES AND COACHES WHILE LEARNING HOW TO ICE SKATE AND PLAY HOCKEY.
- Income
- $299,305
- Spending
- $200,783
- Spent on programs
- 97%
- Reserves
- 2.1 months of spending
- Largest source of income
- fees for its services, 87%
- Employees
- 0
- Volunteers
- 3
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 66 out of 100. Higher than 29% of charities in its peer group (recreation and sports, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 2.1 months of spending.
Debt
16 of 20It owes 29% of what it owns.
Living within its means
15 of 15Income exceeded spending by 33% of income.
Spending floor
15 of 1597% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 43 out of 100. Higher than 19% of charities in its peer group (recreation and sports, $250k to $1m).
Independent board
5 of 250 of 3 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $195,358 spent. Provide venue for youth, people with special needs and underserved populations to experience ice skating and hockey. a) Pucks for Autism (PFA) is a hockey and skating program for kids and adults with special needs. We sponsor annual fundraising tournaments for PFA each year. In addition, we are now part of the PFA Learn to Skate pilot program. We provide our older youth hockey players with opportunities to coach and assist kids with autism with getting on the ice (initially in a chair, then graduating to skater assist equipment, and finally to skating unassisted). b) Rising Stars is a figure skating program to which we provide steeply discounted ice time, and we assist with coaches. c) Chicago Special Hockey (f/k/a Chicago Blackhawks Special Hockey) is a hockey program designed to both introduce new special needs players to the sport of hockey and to develop those players to the level of being able to compete at a competitive level at the Special Olympics level. d) Project Ice is a program with Magnet Waukegan Public Schools which predominately serves a community that would not otherwise generally have ready accessibility to figure skating, hockey, or an ice arena. The kids are bussed in and are introduced to the skating and hockey world in our arena. e) Youth Hockey which serves youth in area high schools to 501c3 youth hockey programs. The rink provides discounted ice time on a contracted basis throughout the entire year for their programs utilization.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 2023.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.