Civic Intelligence

Onyx Skating Academy

990EZ • Fiscal year 2023 • EIN 38-3507892

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 15, 2024

52999 Dequindre RoadRochester, MI 48307

(248) 601-6699

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.06x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.06x

Higher debt load relative to revenue than 80% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

37th percentile

-2.3%

Higher net margin than 37% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

51st percentile

1.0%

Faster asset growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-20%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$161,871

Up $1,562 (+1.0%) from 2022

Net Assets

Down

$152,960

Down $3,212 (-2.1%) from 2022

Liabilities

Up

$8,911

Up $4,774 (+115%) from 2022

Revenue

Down

$138,625

Down $35,147 (-20%) from 2022

Expenses

Up

$141,839

Up $7,543 (+5.6%) from 2022

Net Income

Down

-$3,214

Down $42,690 (-108%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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: $8,911Net Assets 2023: $152,9602023Assets 2024: $171,264Liabilities 2024: $14,3192024Assets 2025: $173,786Liabilities 2025: $9,939Net Assets 2025: $163,8472025

Highlighted filing

2023

Assets$161,871
Liabilities$8,911
Net Assets$152,960

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$138,625
Expenses$141,839
Net Income-$3,214
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 15, 2024
Return Version
2022v5.0
Gross Receipts
$138,625
Mission and Program Overview

Mission

To promote all disciplines of the figure skating under the guidelines

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

Program Services

DescriptionGrantsExpenses
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.-$92,271
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.-$23,629
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.-$19,882
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.$3,300$3,300
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
2024-01-15
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 insurance 600 non-investment depreciation 2,337 total 2,937

Form 990-ez, Part II, Line 24

Accounts receivable 248 2,825 inventories for sale or use 5,508 9,022 35,291 35,291 less accumulated depreciation 18,985 21,322 total 22,062 25,816

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses -1,502 -1,401 chase credit card:amy hill 552 6,422 chase credit card:jeannette daskas 2,836 11,522 chase credit card:heidi gannon 2,777 15,881 other current liabilties 416 416 scrip rebates earned -964 471 chase credit card:jen schneider 42 4,470 other current liabilties:midwestern -20 -20 chase credit card 0 -28,850

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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 600 NON-INVESTMENT DEPRECIATION 2,337 TOTAL 2,937
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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.
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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
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480385021
ReturnHeader/PreparerPersonGrp/PhoneNum05862867300
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02024-02-10T10:38:27-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HEIDI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GANNON
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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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
2023Detailed filing. Detailed filing data is available for this year.$1.62$0.09$1.53$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