Civic Intelligence

Carousel Figure Skating Foundation

EIN 27-1150049 • 501(c)3 • Sherwood, OR

Profile

Carousel figure skating foundation ("the foundation") is dedicated to supporting the sport of figure skating on ice. The foundation will donate 100 percent of its efforts and funds to oregon nonprofit corporations recognized as 501(c)(3) tax-exempt organizations that are dedicated to providing educational programs, training programs, and similar activities to all eligible skaters in the portland metropolitan area. In particular, the foundation will focus the majority of its efforts and support on carousel figure skating club, for so long as that organization is a 501(c)(3) organization.

PO Box 1081Sherwood, OR 97140-1081

carouselfsc.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

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

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

93rd percentile

63%

Higher net margin than 93% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

62nd percentile

5.2%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$305,470

Up $17,274 (+6.0%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$305,470

Up $17,274 (+6.0%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin93rd percentile

Revenue

Up

$8,883

Up $1,320 (+17%) from 2024

Expenses

Down

$3,331

Down $6,547 (-66%) from 2024

Net Income

Up

$5,552

Up $7,867 (+340%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$400K$300K$200K$100K$0Assets 2011: $234,267Liabilities 2011: $0Net Assets 2011: $234,2672011Assets 2012: $234,065Liabilities 2012: $0Net Assets 2012: $234,0652012Assets 2013: $233,759Liabilities 2013: $0Net Assets 2013: $233,7592013Assets 2014: $237,468Liabilities 2014: $0Net Assets 2014: $237,4682014Assets 2015: $234,544Liabilities 2015: $0Net Assets 2015: $234,5442015Assets 2016: $228,081Liabilities 2016: $0Net Assets 2016: $228,0812016Assets 2017: $245,350Liabilities 2017: $0Net Assets 2017: $245,3502017Assets 2018: $252,611Liabilities 2018: $0Net Assets 2018: $252,6112018Assets 2019: $252,920Liabilities 2019: $0Net Assets 2019: $252,9202019Assets 2020: $265,150Liabilities 2020: $0Net Assets 2020: $265,1502020Assets 2021: $297,071Liabilities 2021: $0Net Assets 2021: $297,0712021Assets 2022: $262,169Liabilities 2022: $0Net Assets 2022: $262,1692022Assets 2023: $276,137Liabilities 2023: $0Net Assets 2023: $276,1372023Assets 2024: $288,196Liabilities 2024: $0Net Assets 2024: $288,1962024Assets 2025: $305,470Liabilities 2025: $0Net Assets 2025: $305,4702025

Highlighted filing

2025

Assets$305,470
Liabilities$0
Net Assets$305,470
Open 2025 Filing

Operations Trend

Revenue Growth74th percentile

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

$40K$20K$0-$20KRevenue 2011: $34,727Expenses 2011: $145Net Income 2011: $34,5822011Revenue 2012: $780Expenses 2012: $982Net Income 2012: -$2022012Revenue 2013: $512Expenses 2013: $818Net Income 2013: -$3062013Revenue 2014: $5,295Expenses 2014: $6,395Net Income 2014: -$1,1002014Revenue 2015: $2,612Expenses 2015: $2,996Net Income 2015: -$3842015Revenue 2016: $2,936Expenses 2016: $11,293Net Income 2016: -$8,3572016Revenue 2017: $3,200Expenses 2017: $965Net Income 2017: $2,2352017Revenue 2018: $11,418Expenses 2018: $8,701Net Income 2018: $2,7172018Revenue 2019: $15,788Expenses 2019: $7,239Net Income 2019: $8,5492019Revenue 2020: $1,890Expenses 2020: $1,380Net Income 2020: $5102020Revenue 2021: $1,732Expenses 2021: $8,779Net Income 2021: -$7,0472021Revenue 2022: $13,132Expenses 2022: $7,143Net Income 2022: $5,9892022Revenue 2023: $5,873Expenses 2023: $8,042Net Income 2023: -$2,1692023Revenue 2024: $7,563Expenses 2024: $9,878Net Income 2024: -$2,3152024Revenue 2025: $8,883Expenses 2025: $3,331Net Income 2025: $5,5522025

Highlighted filing

2025

Revenue$8,883
Expenses$3,331
Net Income$5,552
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$305,470
Liabilities
$0
Net assets
$305,470
Revenue
$8,883
Expenses
$3,331
Net income
$5,552
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.05$0.00$3.05$0.09$0.03$0.06
2024Detailed filing. Detailed filing data is available for this year.$2.88$0.00$2.88$0.08$0.10$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.76$0.00$2.76$0.06$0.08$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.62$0.00$2.62$0.13$0.07$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$0.02$0.09$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.65$0.00$2.65$0.02$0.01$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$0.16$0.07$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$0.11$0.09$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$0.03$0.01$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.28$0.00$2.28$0.03$0.11$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$0.03$0.03$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$0.05$0.06$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.00$2.34$0.01$0.01$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.00$2.34$0.01$0.01$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.00$2.34$0.35$0.00$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$8,883
Mission and Program Overview

Mission

Carousel figure skating foundation ("the foundation") is dedicated to supporting the sport of figure skating on ice. The foundation will donate 100 percent of its efforts and funds to oregon nonprofit corporations recognized as 501(c)(3) tax-exempt organizations that are dedicated to providing educational programs, training programs, and similar activities to all eligible skaters in the portland metropolitan area. In particular, the foundation will focus the majority of its efforts and support on carousel figure skating club, for so long as that organization is a 501(c)(3) organization.

Program Services

DescriptionGrantsExpenses
THE FOUNDATION WAS FORMED IN 2009 TO SUPPORT AMATEUR ICE SKATING.$0$0
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOAN MIZEDirector-$0--
SANDRA FLINTSecretary-$0--
MARY-LYNNE MCNEILLDirector-$0--
CHRISTINA SPALDINGTreasurer-$0--
KATHY BOSWORTHPresident-$0--
ALEXIS MONTEDirector-$0--
CALLIE SCHNIDERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Carousel Figure Skating Foundation
EIN
27-1150049
Phone
5033102714
Address
PO BOX 1081, SHERWOOD, OR 97140-1081

Signing Officer

Name
Christina Spalding
Title
Treasurer
Phone
5033102714
Signed
2025-11-07
Discuss with paid preparer
Yes

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
3 CENTERPOINTE DRIVE SUITE 300, LAKE OSWEGO, OR 97035-8663
Preparer
Todd D Massinger
Phone
5032205900
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: investment income. Amount: 8,883.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: state filing fees. Amount: 99.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: unrealized gain on investments. Amount: 11,722.”

Raw XML Appendix172 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.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt011722
IRS990EZ/OtherExpensesTotalAmt099
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
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IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0CAROUSEL FIGURE SKATING FOUNDATION ("THE FOUNDATION") IS DEDICATED TO SUPPORTING THE SPORT OF FIGURE SKATING ON ICE. THE FOUNDATION WILL DONATE 100 PERCENT OF ITS EFFORTS AND FUNDS TO OREGON NONPROFIT CORPORATIONS RECOGNIZED AS 501(C)(3) TAX-EXEMPT ORGANIZATIONS THAT ARE DEDICATED TO PROVIDING EDUCATIONAL PROGRAMS, TRAINING PROGRAMS, AND SIMILAR ACTIVITIES TO ALL ELIGIBLE SKATERS IN THE PORTLAND METROPOLITAN AREA. IN PARTICULAR, THE FOUNDATION WILL FOCUS THE MAJORITY OF ITS EFFORTS AND SUPPORT ON CAROUSEL FIGURE SKATING CLUB, FOR SO LONG AS THAT ORGANIZATION IS A 501(C)(3) ORGANIZATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE FOUNDATION WAS FORMED IN 2009 TO SUPPORT AMATEUR ICE SKATING.
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
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IRS990ScheduleA/SupportingOrgType1Ind0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INVESTMENT INCOME. AMOUNT: 8,883.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: STATE FILING FEES. AMOUNT: 99.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: UNREALIZED GAIN ON INVESTMENTS. AMOUNT: 11,722.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
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ReturnHeader/ReturnTs02025-11-07T18:16:15-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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