Civic Intelligence

St Clair Shores Figure Skating

EIN 23-7429749 • 501(c)3 • St Clair Shores, MI

Profile

Instruct pupils & other persons in skating activities. To plan, create and prescribe techniques, styles, modes & systems of skating instruction.

20000 Stephens DrSt Clair Shores, MI 48080

www.scsfsc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$8,780

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

78th percentile

24%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

26%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$274,056

Up $57,152 (+26%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$274,056

Up $57,152 (+26%) from 2023

Revenue

Up

$339,108

Up $32,285 (+11%) from 2023

Expenses

Up

$281,956

Up $25,028 (+9.7%) from 2023

Net Income

Up

$57,152

Up $7,257 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $184,742Liabilities 2010: $3,781Net Assets 2010: $180,9612010Assets 2011: $171,267Liabilities 2011: $25,487Net Assets 2011: $145,7802011Assets 2012: $159,514Liabilities 2012: $46,597Net Assets 2012: $112,9172012Assets 2013: $143,175Liabilities 2013: $26,353Net Assets 2013: $116,8222013Assets 2014: $106,416Liabilities 2014: $17,933Net Assets 2014: $88,4832014Assets 2015: $79,099Liabilities 2015: $1,240Net Assets 2015: $77,8592015Assets 2016: $89,259Liabilities 2016: $12,336Net Assets 2016: $76,9232016Assets 2017: $108,120Liabilities 2017: $0Net Assets 2017: $108,1202017Assets 2018: $121,332Liabilities 2018: $0Net Assets 2018: $121,3322018Assets 2019: $150,696Liabilities 2019: $0Net Assets 2019: $150,6962019Assets 2020: $150,118Liabilities 2020: $0Net Assets 2020: $150,1182020Assets 2021: $132,027Liabilities 2021: $0Net Assets 2021: $132,0272021Assets 2022: $167,609Liabilities 2022: $0Net Assets 2022: $167,6092022Assets 2023: $216,904Liabilities 2023: $0Net Assets 2023: $216,9042023Assets 2024: $274,056Liabilities 2024: $0Net Assets 2024: $274,0562024

Highlighted filing

2024

Assets$274,056
Liabilities$0
Net Assets$274,056

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $345,140Expenses 2010: $359,423Net Income 2010: -$14,2832010Expenses 2011: $409,5672011Expenses 2012: $370,1432012Expenses 2013: $370,3262013Revenue 2014: $302,181Expenses 2014: $330,520Net Income 2014: -$28,3392014Revenue 2015: $276,554Expenses 2015: $287,178Net Income 2015: -$10,6242015Revenue 2016: $275,979Expenses 2016: $276,915Net Income 2016: -$9362016Revenue 2017: $279,082Expenses 2017: $247,885Net Income 2017: $31,1972017Revenue 2018: $282,235Expenses 2018: $269,023Net Income 2018: $13,2122018Revenue 2019: $286,957Expenses 2019: $257,593Net Income 2019: $29,3642019Revenue 2020: $154,304Expenses 2020: $154,882Net Income 2020: -$5782020Revenue 2021: $116,541Expenses 2021: $134,632Net Income 2021: -$18,0912021Revenue 2022: $235,761Expenses 2022: $200,179Net Income 2022: $35,5822022Revenue 2023: $306,823Expenses 2023: $256,928Net Income 2023: $49,8952023Revenue 2024: $339,108Expenses 2024: $281,956Net Income 2024: $57,1522024

Highlighted filing

2024

Revenue$339,108
Expenses$281,956
Net Income$57,152

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.74$0.00$2.74$3.39$2.82$0.57
2023Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$3.07$2.57$0.50
2022Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$2.36$2.00$0.36
2021Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$1.17$1.35$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$1.54$1.55$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$2.87$2.58$0.29
2018Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$2.82$2.69$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$2.79$2.48$0.31
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.12$0.77$2.76$2.77$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.78$2.77$2.87$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.18$0.88$3.02$3.31$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.26$1.17$3.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.47$1.13$3.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.25$1.46$4.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.04$1.81$3.45$3.59$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jun 26, 2024
Return Version
2023v6.0
Gross Receipts
$339,108
Mission and Program Overview

Mission

Instruct pupils & other persons in skating activities. To plan, create and prescribe techniques, styles, modes & systems of skating instruction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$148,247$200,632▲ $52,385
Savings and Temporary Cash Investments$63,886$69,253▲ $5,367
Land, Buildings, and Equipment, Net$4,771$4,171▼ $600
Total Assets$216,904$274,056▲ $57,152
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$216,904$274,056▲ $57,152
Total Net Assets Fund Balance$216,904$274,056▲ $57,152
Total Liabilities and Net Assets / Fund Balance$216,904$274,056▲ $57,152

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$66,718$66,718
Leasehold Improvements$4,171$53,748$57,919
Other Land Buildings-$21,644$21,644
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer WengelTreasurerPT$4,793$4,793

Board Members and Trustees

NameTitle
Aimee MillerPresident
Jill GuietterezTrustee
Laura OwczarekTrustee
Lisa WalshTrustee
Melinda CurtisTrustee
Tekla WarezakTrustee
Jennifer BrownSecretary
Dianne ScheloskyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$13,963
Program Service Revenue
$322,084
Investment Income
$2,868
Other Revenue
$193
All Other Contributions
$1,585
Change in Net Assets
$57,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$280,765
Grants and Similar Amounts Paid$1,191
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$238,184--$238,184
Conferences and Meetings$8,065--$8,065
Fees for Services Accounting-$7,225-$7,225
Office Expenses-$5,096-$5,096
All Other Expenses$1,481$994-$2,475
Other Expenses$2,147--$2,147
Grants to Domestic Orgs$1,191--$1,191
Insurance$998--$998
Information Technology-$665-$665
Depreciation Depletion$600--$600
Total Functional Expenses$267,976$13,980$0$281,956
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$193
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The treasurer reviews the tax return with the board.

Form 990, Page 6, Part VI, Line 19

Organization does not have a conflict of interest policy. The board reviews internally.

Filing and Contact Details

Filer

Filer Name
St Clair Shores Figure Skating
EIN
23-7429749
Phone
5867747530
Address
20000 STEPHENS DR, ST CLAIR SHORES, MI 48080

Signing Officer

Name
Jennifer Wengel
Title
Treasurer
Phone
5869904156
Signed
2024-06-26

Organization Details

Principal Officer
Aimee Miller
Formed
1971
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Melo USA Pc
Address
2155 BUTTERFIELD DR STE 190, TROY, MI 48084-3401
Preparer
Ahmed Laghrib
Phone
2486434545
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Subcontract expense-coaches 88,541 0 0 show exp 89,456 0 0 ice contract 60,187 0 0 total 238,184 0 0

Raw XML Appendix398 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt057152
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0186857
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063886
IRS990/SavingsAndTempCashInvstGrp/EOYAmt069253
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt013963
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03799
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt015623
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010820
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt016170
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt060375
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02868
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01197
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0136
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01126
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05346
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0322277
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0301827
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0220119
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0105585
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0137008
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01086816
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02868
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01197
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0136
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01126
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05346
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0153178
IRS990ScheduleA/Total509Grp/TotalAmt01147191
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0116541
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0154304
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01152537
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt066718
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt066718
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04171
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt053748
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt057919
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021644
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021644
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04171
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER REVIEWS THE TAX RETURN WITH THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY. THE BOARD REVIEWS INTERNALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUBCONTRACT EXPENSE-COACHES 88,541 0 0 SHOW EXP 89,456 0 0 ICE CONTRACT 60,187 0 0 TOTAL 238,184 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0274056
IRS990/TotalAssetsGrp/BOYAmt0216904
IRS990/TotalAssetsGrp/EOYAmt0274056
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IRS990/TotalContributionsAmt013963
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013980
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0267976
IRS990/TotalFunctionalExpensesGrp/TotalAmt0281956
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0216904
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0274056
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01581
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01581
IRS990/TotalProgramServiceExpensesAmt0267976
IRS990/TotalProgramServiceRevenueAmt0322084
IRS990/TotalReportableCompFromOrgAmt04793
IRS990/TotalRevenueGrp/ExclusionAmt02868
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0322084
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0339108
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0216904
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0274056
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt020000 STEPHENS ST
IRS990/USAddress/CityNm0ST CLAIR SHORES
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048080
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.SCSFSC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER WENGEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05869904156
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST CLAIR SHORES FIGURE SKATING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CLUB
ReturnHeader/Filer/BusinessNameControlTxt0STCL
ReturnHeader/Filer/EIN0237429749
ReturnHeader/Filer/PhoneNum05867747530
ReturnHeader/Filer/USAddress/AddressLine1Txt020000 STEPHENS DR
ReturnHeader/Filer/USAddress/CityNm0ST CLAIR SHORES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048080
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382337970
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MELO USA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02155 BUTTERFIELD DR STE 190
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TROY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480843401
ReturnHeader/PreparerPersonGrp/PhoneNum02486434545
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AHMED LAGHRIB
ReturnHeader/ReturnTs02025-06-30T14:48:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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