Civic Intelligence

Detroit Metro Skating Council

EIN 38-3325768 • 501(c)3 • Farmington Hills, MI

Profile

To promote figure skating.

25390 CarolltonFarmington Hills, MI 48335

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

53rd percentile

3.1%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

57th percentile

1.0%

Faster asset growth than 57% of similar nonprofits.

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

Revenue Growth

42nd percentile

-9.9%

Faster revenue growth than 42% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$203,201

Up $2,091 (+1.0%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$203,201

Up $2,091 (+1.0%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin53rd percentile

Revenue

Down

$68,239

Down $7,536 (-9.9%) from 2024

Expenses

Up

$66,148

Up $11,059 (+20%) from 2024

Net Income

Down

$2,091

Down $18,595 (-90%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$300K$200K$100K$0Assets 2011: $111,686Net Assets 2011: $111,6862011Assets 2012: $86,297Net Assets 2012: $86,2972012Assets 2013: $219,378Liabilities 2013: $0Net Assets 2013: $219,3782013Assets 2014: $154,897Liabilities 2014: $0Net Assets 2014: $154,8972014Assets 2015: $152,365Liabilities 2015: $0Net Assets 2015: $152,3652015Assets 2016: $127,353Liabilities 2016: $0Net Assets 2016: $127,3532016Assets 2017: $120,209Liabilities 2017: $0Net Assets 2017: $120,2092017Assets 2018: $121,101Liabilities 2018: $0Net Assets 2018: $121,1012018Assets 2019: $274,684Liabilities 2019: $0Net Assets 2019: $274,6842019Assets 2020: $185,294Liabilities 2020: $0Net Assets 2020: $185,2942020Assets 2021: $177,352Liabilities 2021: $0Net Assets 2021: $177,3522021Assets 2022: $181,996Liabilities 2022: $0Net Assets 2022: $181,9962022Assets 2023: $180,424Liabilities 2023: $0Net Assets 2023: $180,4242023Assets 2024: $201,110Liabilities 2024: $0Net Assets 2024: $201,1102024Assets 2025: $203,201Net Assets 2025: $203,2012025

Highlighted filing

2025

Assets$203,201
Liabilities-
Net Assets$203,201
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $47,526Expenses 2011: $46,968Net Income 2011: $5582011Revenue 2012: $49,193Expenses 2012: $74,582Net Income 2012: -$25,3892012Revenue 2013: $355,042Expenses 2013: $221,961Net Income 2013: $133,0812013Revenue 2014: $149,539Expenses 2014: $214,020Net Income 2014: -$64,4812014Revenue 2015: $65,575Expenses 2015: $68,107Net Income 2015: -$2,5322015Revenue 2016: $74,032Expenses 2016: $99,044Net Income 2016: -$25,0122016Revenue 2017: $67,150Expenses 2017: $74,294Net Income 2017: -$7,1442017Revenue 2018: $68,022Expenses 2018: $67,130Net Income 2018: $8922018Revenue 2019: $425,368Expenses 2019: $271,785Net Income 2019: $153,5832019Revenue 2020: $38,501Expenses 2020: $127,891Net Income 2020: -$89,3902020Revenue 2021: $33,816Expenses 2021: $41,758Net Income 2021: -$7,9422021Revenue 2022: $62,361Expenses 2022: $57,717Net Income 2022: $4,6442022Revenue 2023: $70,847Expenses 2023: $72,419Net Income 2023: -$1,5722023Revenue 2024: $75,775Expenses 2024: $55,089Net Income 2024: $20,6862024Revenue 2025: $68,239Expenses 2025: $66,148Net Income 2025: $2,0912025

Highlighted filing

2025

Revenue$68,239
Expenses$66,148
Net Income$2,091
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$203,201
Liabilities
-
Net assets
$203,201
Revenue
$68,239
Expenses
$66,148
Net income
$2,091
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.03$2.03$0.68$0.66$0.02
2024Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$0.76$0.55$0.21
2023Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$0.71$0.72$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$0.62$0.58$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.34$0.42$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$0.39$1.28$0.89
2019Detailed filing. Detailed filing data is available for this year.$2.75$0.00$2.75$4.25$2.72$1.54
2018Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.68$0.67$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.67$0.74$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.74$0.99$0.25
2015Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.66$0.68$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$1.50$2.14$0.64
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.00$2.19$3.55$2.22$1.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.86$0.49$0.75$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$1.12$0.48$0.47$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 7, 2025
Return Version
2024v5.0
Gross Receipts
$68,239
Mission and Program Overview

Mission

To promote figure skating.

Program Services

DescriptionGrantsExpenses
MEMBERSHIP DUES-$24,690
THE ORGANIZATION SUPPORTED HIGH SCHOOL COMPETITIONS-$22,446
EXPENSES ASSOCIATED WITH THE COMPETITIONS NOT SEPARATELY ALLOCATED.-$19,012
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BILL GOENChairman-$0--
KATHY MACMILLANTreasurer-$0--
MARY MOSSSecretary-$0--
JOANN EASTMANVice Chairma-$0--
Filing and Contact Details

Filer

Filer Name
Detroit Metro Skating Council
EIN
38-3325768
Phone
2483308432
Address
25390 CAROLLTON, FARMINGTON HILLS, MI 48335

Signing Officer

Name
Kathy Macmillan
Title
Treasurer
Phone
2483308432
Signed
2025-08-07
Discuss with paid preparer
Yes

Preparer

Firm
Spa Associates LLC
Address
39555 ORCHARD HILL PLACE STE 130, NOVI, MI 48375
Preparer
Siva Annadi
Phone
7344537958
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses donations 1,500 medals and awards 8,147 travel expense 2,605 insurance expense 271 d & o insurance 473 equipment insurance 8 high school competition 22,446 office supplies 962 judges expenses 11,272 postage 560 equipment purchases 3,160 miscellaneous 53 subscriptions 1,685 professional services 770 milage 11,186 total 65,098”

Form 990-ez, Part III, Line 31

“MEMBERSHIP DUES”

Raw XML Appendix149 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KATHY MACMILLAN
IRS990EZ/BooksInCareOfDetail/PhoneNum02483308432
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt025390 CAROLLTON DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FARMINGTON HILLS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048335
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0201110
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0203201
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02091
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0550
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0201110
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0203201
IRS990EZ/GrossReceiptsAmt068239
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt012
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0600
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0201110
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0203201
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0201110
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0203201
IRS990EZ/OccupancyRentUtltsAndMaintAmt0500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BILL GOEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KATHY MACMILLAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARY MOSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOANN EASTMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE CHAIRMA
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt065098
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE FIGURE SKATING.
IRS990EZ/ProgramServiceRevenueAmt067627
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION SUPPORTED HIGH SCHOOL COMPETITIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1EXPENSES ASSOCIATED WITH THE COMPETITIONS NOT SEPARATELY ALLOCATED.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2MEMBERSHIP DUES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt022446
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt119012
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt224690
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt066148
IRS990EZ/TotalProgramServiceExpensesAmt066148
IRS990EZ/TotalRevenueAmt068239
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt060
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt068227
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt075763
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt070838
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt062348
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt033802
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0310978
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt060
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal509Amt0310978
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt068227
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt075763
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt070838
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt062348
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt033802
IRS990ScheduleA/Total509Grp/TotalAmt0310978
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt068239
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt075775
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt070847
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt062361
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt033816
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0311038
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES DONATIONS 1,500 MEDALS AND AWARDS 8,147 TRAVEL EXPENSE 2,605 INSURANCE EXPENSE 271 D & O INSURANCE 473 EQUIPMENT INSURANCE 8 HIGH SCHOOL COMPETITION 22,446 OFFICE SUPPLIES 962 JUDGES EXPENSES 11,272 POSTAGE 560 EQUIPMENT PURCHASES 3,160 MISCELLANEOUS 53 SUBSCRIPTIONS 1,685 PROFESSIONAL SERVICES 770 MILAGE 11,186 TOTAL 65,098
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP DUES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY MACMILLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02483308432
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DETROIT METRO SKATING COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0DETR
ReturnHeader/Filer/EIN0383325768
ReturnHeader/Filer/PhoneNum02483308432
ReturnHeader/Filer/USAddress/AddressLine1Txt025390 CAROLLTON
ReturnHeader/Filer/USAddress/CityNm0FARMINGTON HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048335
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814639364
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SPA ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt039555 ORCHARD HILL PLACE STE 130
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NOVI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048375
ReturnHeader/PreparerPersonGrp/PhoneNum07344537958
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SIVA ANNADI
ReturnHeader/ReturnTs02025-08-25T10:26:29-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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