Bridge to Skate

“AmeriCorps Partnership via Up2Us Sports: Bridge To Skate partnered with Up2Us Sports to host an AmeriCorps service member during the 2023 program year. The organization paid a service fee of $9625 to Up2Us Sports to support this placement. The AmeriCorps coach played a critical role in delivering direct service to youth participants at our afterschool and summer programs, including mentorship, daily skateboarding instruction, and enrichment activities. This partnership helps Bridge To Skate expand its capacity while offering leadership opportunities to young adults interested in service and youth development.”

“This is our first time filing the 990-EZ and we filed it through mail, not electronically. Our initial return also had some missing information that we were able to fill in here.”

“Schedule O - Supplemental Information to Form 990-EZ EIN: 27-1268749 Tax Year Ending: December 31, 2024 Part I, Line G - Accounting Method: Bridge To Skate uses the accrual basis of accounting. All revenue and expenses are recorded when earned or incurred, regardless of when cash is received or paid. For example, certain expenses incurred in 2023 but paid in 2024 are properly reflected in the 2023 return. Part I, Line 16 - Other Expenses: Breakdown of "Other Expenses" includes the following categories: Program supplies and equipment: $4471.67 Ramp Repair and Maintenance: $2039.50 Transportation and field trips: $2605.92 Competition Costs and Entry Fees for Athletes: $461.50 Service Fee to Up2US Sports: $9625 Administrative and office expenses: $67.16 (Total should match Line 16 on the main form.) Line 24: Description of Other Assets Bridge To Skate maintains a variety of physical assets used in support of its programming. These assets are necessary for daily operations, youth development activities, and community events. As of the end of the tax year, the organization held the following items: Skateboard Equipment- estimated worth $4500, Movable Ramps- $1500, Furniture- $2000, Lockers- $500, Event Supplies $800, Prizes and Giveaways- $2700. Total Estimated Asset Value: $12,000 These items are owned by the organization and used exclusively for programmatic and administrative purposes. Part III - Organization's Mission and Significant Activities: Bridge To Skate is a nonprofit organization that provides skateboarding-based afterschool and summer programming to underserved youth, primarily ages 7-17, in Compton and West Athens, California. Many participants are foster youth or from economically disadvantaged households. Our services include daily skate sessions, art and STEAM-based activities, mentorship, and meals. We also operate international programming in Latin America where we have after-school programming and host skateboard competitions, skateboard clinics and skateboard giveaways. We also collaborate on skatepark construction, recycling initiatives, and educational opportunities. Part V - Section 501(c)(3) Compliance Questions: The organization did not engage in any lobbying or political campaign activities during the tax year. It has not engaged in any excess benefit transactions or prohibited tax shelter transactions. Part V (Accounting): Bridge To Skate prepares its financial statements using the accrual basis of accounting. Expenses incurred in 2023 but paid in 2024 are properly reflected in the 2023 fiscal year. Part V (In-kind donations): Non-cash contributions valued at $39,805 included skateboarding equipment, shoes and art. These were recorded as in-kind donations and used directly in youth programs. Governance Changes: There were no significant changes to Bridge to Skate's organizing documents or operations during the tax year. Other Notes: Bridge To Skate relies heavily on in-kind donations and volunteer support to operate its programs. In 2023, the organization received approximately $39,805 in non-cash contributions, including donated skateboards, shoes and art. Additional Note - AmeriCorps Partnership via Up2Us Sports: Bridge To Skate partnered with Up2Us Sports to host an AmeriCorps service member during the 2023 program year. The organization paid a service fee of $9625 to Up2Us Sports to support this placement. The AmeriCorps coach played a critical role in delivering direct service to youth participants at our afterschool and summer programs, including mentorship, daily skateboarding instruction, and enrichment activities. This partnership helps Bridge To Skate expand its capacity while offering leadership opportunities to young adults interested in service and youth development.”

“Part I, Line 16 - Other Expenses: Breakdown of "Other Expenses" includes the following categories: Program supplies and equipment: $4471.67 Ramp Repair and Maintenance: $2039.50 Transportation and field trips: $2605.92 Competition Costs and Entry Fees for Athletes: $461.50 Service Fee to Up2US Sports: $9625 Administrative and office expenses: $67.16 (Total should match Line 16 on the main form.)”

“The difference between Part I, Line 21 and Part II, Column (B), Line 27 is due to non-cash (in-kind) contributions totaling $39,805 received during the current year, which were used to support youth programming and distributed throughout the year. Additionally, the balance sheet includes $10,000 of in-kind assets carried over from the prior year, which contributed to the beginning net asset total and further accounts for the difference in year-end net assets between Part I and Part II. Furthermore, $12,000 worth of these contributions remain as current assets at year-end and are reflected in our ending asset balance.”

“Line 24: Description of Other Assets Bridge To Skate maintains a variety of physical assets used in support of its programming. These assets are necessary for daily operations, youth development activities, and community events. As of the end of the tax year, the organization held the following items: Decks, Trucks, Wheels, Safety Equipment- $4500, Free-standing ramps- $1500, Furniture- $2000, Lockers- $500, Event Supplies- $800, Prizes and Giveaways (shoes, decks, clothing, medals, etc.)- $2700. Total Estimated Asset Value: $12,000 These items are owned by the organization and used exclusively for programmatic and administrative purposes.”