Civic Intelligence

Onyx Skating Academy

EIN 38-3507892 • 501(c)3 • Rochester, MI

Profile

To promote all disciplines of the figure skating under the guidelines of the united states figure skating association.

52999 Dequindre RoadRochester, MI 48307

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.06x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.10x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

60th percentile

7.2%

Higher net margin than 60% 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

1.5%

Faster asset growth than 57% of similar nonprofits.

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

Revenue Growth

27th percentile

-30%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Up

$173,786

Up $2,522 (+1.5%) from 2024

Liabilities

Down

$9,939

Down $4,380 (-31%) from 2024

Net Assets

$163,847

No earlier filing loaded for comparison.

Revenue

Down

$95,858

Down $40,190 (-30%) from 2024

Expenses

Down

$88,954

Down $43,109 (-33%) from 2024

Net Income

Up

$6,904

Up $2,919 (+73%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2011: $108,774Liabilities 2011: $6792011Assets 2012: $103,797Liabilities 2012: $5332012Assets 2013: $109,055Liabilities 2013: $1,1062013Assets 2014: $125,839Liabilities 2014: $1,3772014Assets 2015: $100,582Liabilities 2015: $4712015Assets 2016: $107,803Liabilities 2016: $4712016Assets 2017: $80,645Liabilities 2017: -$345Net Assets 2017: $80,9902017Assets 2018: $52,335Liabilities 2018: $1,755Net Assets 2018: $50,5802018Assets 2019: $92,182Liabilities 2019: -$762Net Assets 2019: $92,9442019Assets 2020: $83,906Liabilities 2020: -$227Net Assets 2020: $84,1332020Assets 2021: $143,987Liabilities 2021: $27,290Net Assets 2021: $116,6972021Assets 2022: $160,309Liabilities 2022: $4,137Net Assets 2022: $156,1722022Assets 2023: $161,871Liabilities 2023: $8,9112023Assets 2024: $171,264Liabilities 2024: $14,3192024Assets 2025: $173,786Liabilities 2025: $9,939Net Assets 2025: $163,8472025

Highlighted filing

2025

Assets$173,786
Liabilities$9,939
Net Assets$163,847

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $112,286Expenses 2011: $129,039Net Income 2011: -$16,7532011Revenue 2012: $112,365Expenses 2012: $117,196Net Income 2012: -$4,8312012Revenue 2013: $126,702Expenses 2013: $122,017Net Income 2013: $4,6852013Revenue 2014: $159,715Expenses 2014: $143,202Net Income 2014: $16,5132014Revenue 2015: $153,899Expenses 2015: $177,626Net Income 2015: -$23,7272015Revenue 2016: $167,585Expenses 2016: $160,364Net Income 2016: $7,2212016Revenue 2017: $295,794Expenses 2017: $322,135Net Income 2017: -$26,3412017Revenue 2018: $282,453Expenses 2018: $313,553Net Income 2018: -$31,1002018Revenue 2019: $233,342Expenses 2019: $190,967Net Income 2019: $42,3752019Revenue 2020: $171,661Expenses 2020: $180,472Net Income 2020: -$8,8112020Revenue 2021: $184,417Expenses 2021: $151,853Net Income 2021: $32,5642021Revenue 2022: $173,772Expenses 2022: $134,296Net Income 2022: $39,4762022Revenue 2023: $138,625Expenses 2023: $141,839Net Income 2023: -$3,2142023Revenue 2024: $136,048Expenses 2024: $132,063Net Income 2024: $3,9852024Revenue 2025: $95,858Expenses 2025: $88,954Net Income 2025: $6,9042025

Highlighted filing

2025

Revenue$95,858
Expenses$88,954
Net Income$6,904

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.74$0.10$1.64$0.96$0.89$0.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.14$1.36$1.32$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.09$1.39$1.42$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.04$1.56$1.74$1.34$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.27$1.17$1.84$1.52$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$1.72$1.80$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.01$0.93$2.33$1.91$0.42
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.02$0.51$2.82$3.14$0.31
2017Summary only. Only limited summary data is available for this year.$0.81$0.00$0.81$2.96$3.22$0.26
2016Summary only. Only limited summary data is available for this year.$1.08$0.00$1.68$1.60$0.07
2015Summary only. Only limited summary data is available for this year.$1.01$0.00$1.54$1.78$0.24
2014Summary only. Only limited summary data is available for this year.$1.26$0.01$1.60$1.43$0.17
2013Summary only. Only limited summary data is available for this year.$1.09$0.01$1.27$1.22$0.05
2012Summary only. Only limited summary data is available for this year.$1.04$0.01$1.12$1.17$0.05
2011Summary only. Only limited summary data is available for this year.$1.09$0.01$1.12$1.29$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 30, 2025
Return Version
2024v5.0
Gross Receipts
$95,858
Mission and Program Overview

Mission

To promote all disciplines of the figure skating under the guidelines of the united states figure skating association.

Program Services

DescriptionGrantsExpenses
TESTING: TO ENCOURAGE AND PROMOTE THE INSTRUCTION, PRACTICE AND ADVANCEMENT OF MEMBERS IN THE ACADEMY OF ANY OF ALL DISCIPLINES OF FIGURE SKATING. THIS INCLUDES TESTING AND ADVANCING IN THE AREAS OF FREESTYLE, MOVES IN THE FIELD AND ICE DANCING.-$51,556
ANNUAL SKATING COMPETITION, ONYX CHALLENGE ALLOWS SKATERS AT ALL LEVELS TO EXHIBIT SKATING SKILLS AND COMPETE AGAINST OTHER SKATERS FROM OTHER PROGRAMS. THIS PROMOTES THE PRACTICE AND ADVANCEMENT OF THE MEMBERS OF THE ACADEMY. IT ALSO ENCOURAGES AND CULTIVATES A FRATERNAL FELLING AMONG THE OSA SKATERS.-$19,042
MEMBERSHIP: ANNUAL MEMBERSHIP DUES PAID BY CLUB MEMBERS. UNITED STATES FIGURE SKATING ASSOCIATION MEMBERSHIP FEES ARE PAID WITH THESE FUNDS. MEMBERSHIP IS REQUIRED FOR A SKATER TO TEST TO COMPETE. ALSO INCLUDES INSURANCE COVERAGE FOR ACADEMY MEMBERS. ANY REVENUE IS USED FOR MEMBERS GIFTS AT THE ANNUAL BANQUET AND FOR EXPENSES RELATED TO THE ANNUAL ICE SHOW.-$13,209
OTHER PROGRAM SERVICES ARE PRIMARILY EXPENSES RELATED TO ANNUAL ICE SHOWS, ANNUAL MEMBERSHIP AWARDS BANQUET, REGIONAL/SECTIONAL/NATIONAL COMPETITION SEND-OFFS AND TRAVEL SUPPORT, OFFICE EQUIPMENT, INSTRUCTIONAL SEMINARS FOR SKATERS AND COACHES.$2,591$2,591
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHARON PIZZUTIDirector-$0--
JENNEFER TAYLORDirector-$0--
AMY HILLDirector-$0--
NATALIE OBRZUTDirector-$0--
HEIDI CARPENTERTreasurer-$0--
KELLY YAKELDirector-$0--
JACQUELINE SHULINSecretary-$0--
JEANETTE DASKASPresident-$0--
AMANDA LAVOIEDirector-$0--
JENNIFER SCHNEIDERVice Preside-$0--
Filing and Contact Details

Filer

Filer Name
Onyx Skating Academy
EIN
38-3507892
Phone
2486016699
Address
52999 DEQUINDRE ROAD, ROCHESTER, MI 48307

Signing Officer

Name
Heidi Carpenter
Title
Treasurer
Phone
2486016699
Signed
2025-10-30
Discuss with paid preparer
Yes

Preparer

Firm
Bultynck & Co Pllc
Address
15985 CANAL RD, CLINTON TOWNSHIP, MI 48038-5021
Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses shipping 53 supplies & printing 395 non-investment depreciation 2,096 total 2,544

Form 990-ez, Part II, Line 24

Accounts receivable 2,713 2,228 inventories for sale or use 5,499 2,749 35,291 35,291 less accumulated depreciation 23,416 25,512 total 20,087 14,756

Form 990-ez, Part II, Line 26

Chase credit card:amy hill 4,997 0 chase credit card:jeannette daskas 609 0 chase credit card:heidi gannon 8,026 0 scrip rebates earned 687 0 chase credit card:amy hill 0 2,453 chase credit card:jeannette daskas 0 1,783 chase credit card:heidi gannon 0 5,703

Form 990-ez, Part III

To promote all disciplines of the figure skating under the guidelines of the united states figure skating association.

Form 990-ez, Part III, Line 28

Annual skating competition, onyx challenge allows skaters at all levels to exhibit skating skills and compete against other skaters from other programs. This promotes the practice and advancement of the members of the academy. It also encourages and cultivates a fraternal felling among the osa skaters.

Form 990-ez, Part III, Line 29

Testing: to encourage and promote the instruction, practice and advancement of members in the academy of any of all disciplines of figure skating. This includes testing and advancing in the areas of freestyle, moves in the field and ice dancing.

Form 990-ez, Part III, Line 30

Membership: annual membership dues paid by club members. United states figure skating association membership fees are paid with these funds. Membership is required for a skater to test to compete. Also includes insurance coverage for academy members. Any revenue is used for members gifts at the annual banquet and for expenses related to the annual ice show.

Form 990-ez, Part III, Line 31

Other program services are primarily expenses related to annual ice shows, annual membership awards banquet, regional/sectional/national competition send-offs and travel support, office equipment, instructional seminars for skaters and coaches.

Raw XML Appendix186 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SHIPPING 53 SUPPLIES & PRINTING 395 NON-INVESTMENT DEPRECIATION 2,096 TOTAL 2,544
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHASE CREDIT CARD:AMY HILL 4,997 0 CHASE CREDIT CARD:JEANNETTE DASKAS 609 0 CHASE CREDIT CARD:HEIDI GANNON 8,026 0 SCRIP REBATES EARNED 687 0 CHASE CREDIT CARD:AMY HILL 0 2,453 CHASE CREDIT CARD:JEANNETTE DASKAS 0 1,783 CHASE CREDIT CARD:HEIDI GANNON 0 5,703
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PROMOTE ALL DISCIPLINES OF THE FIGURE SKATING UNDER THE GUIDELINES OF THE UNITED STATES FIGURE SKATING ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL SKATING COMPETITION, ONYX CHALLENGE ALLOWS SKATERS AT ALL LEVELS TO EXHIBIT SKATING SKILLS AND COMPETE AGAINST OTHER SKATERS FROM OTHER PROGRAMS. THIS PROMOTES THE PRACTICE AND ADVANCEMENT OF THE MEMBERS OF THE ACADEMY. IT ALSO ENCOURAGES AND CULTIVATES A FRATERNAL FELLING AMONG THE OSA SKATERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TESTING: TO ENCOURAGE AND PROMOTE THE INSTRUCTION, PRACTICE AND ADVANCEMENT OF MEMBERS IN THE ACADEMY OF ANY OF ALL DISCIPLINES OF FIGURE SKATING. THIS INCLUDES TESTING AND ADVANCING IN THE AREAS OF FREESTYLE, MOVES IN THE FIELD AND ICE DANCING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBERSHIP: ANNUAL MEMBERSHIP DUES PAID BY CLUB MEMBERS. UNITED STATES FIGURE SKATING ASSOCIATION MEMBERSHIP FEES ARE PAID WITH THESE FUNDS. MEMBERSHIP IS REQUIRED FOR A SKATER TO TEST TO COMPETE. ALSO INCLUDES INSURANCE COVERAGE FOR ACADEMY MEMBERS. ANY REVENUE IS USED FOR MEMBERS GIFTS AT THE ANNUAL BANQUET AND FOR EXPENSES RELATED TO THE ANNUAL ICE SHOW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OTHER PROGRAM SERVICES ARE PRIMARILY EXPENSES RELATED TO ANNUAL ICE SHOWS, ANNUAL MEMBERSHIP AWARDS BANQUET, REGIONAL/SECTIONAL/NATIONAL COMPETITION SEND-OFFS AND TRAVEL SUPPORT, OFFICE EQUIPMENT, INSTRUCTIONAL SEMINARS FOR SKATERS AND COACHES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 29
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 30
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum02486016699
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ONYX SKATING ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0ONYX
ReturnHeader/Filer/EIN0383507892
ReturnHeader/Filer/PhoneNum02486016699
ReturnHeader/Filer/USAddress/AddressLine1Txt052999 DEQUINDRE ROAD
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
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ReturnHeader/Filer/USAddress/ZIPCd048307
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203920878
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BULTYNCK & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015985 CANAL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480385021
ReturnHeader/PreparerPersonGrp/PhoneNum05862867300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02025-11-17T08:33:20-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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