Civic Intelligence

Rochester Figure Skating Club Incorporated

EIN 41-0640044 • 501(c)3 • Rochester, MN

Profile

To promote and foster the art of figure skating.

21 Elton Hills Dr NWRochester, MN 55901

rochesterfsc.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.11x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.09x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

54th percentile

6.5%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$57,111

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

67th percentile

12%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

5.4%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$782,126

Up $81,172 (+12%) from 2023

Liabilities

Up

$88,886

Up $19,867 (+29%) from 2023

Net Assets

Up

$693,240

Up $61,305 (+9.7%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin54th percentile

Revenue

Up

$947,873

Up $48,922 (+5.4%) from 2023

Expenses

Up

$886,568

Up $31,989 (+3.7%) from 2023

Net Income

Up

$61,305

Up $16,933 (+38%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$800K$600K$400K$200K$0Assets 2010: $264,491Liabilities 2010: $83,082Net Assets 2010: $181,4092010Assets 2011: $342,724Liabilities 2011: $53,569Net Assets 2011: $289,1552011Assets 2012: $311,589Liabilities 2012: $54,381Net Assets 2012: $257,2082012Assets 2013: $315,591Liabilities 2013: $49,764Net Assets 2013: $265,8272013Assets 2014: $369,975Liabilities 2014: $40,947Net Assets 2014: $329,0282014Assets 2015: $425,804Liabilities 2015: $46,166Net Assets 2015: $379,6382015Assets 2016: $471,588Liabilities 2016: $107,089Net Assets 2016: $364,4992016Assets 2017: $450,883Liabilities 2017: $42,476Net Assets 2017: $408,4072017Assets 2018: $467,179Liabilities 2018: $39,286Net Assets 2018: $427,8932018Assets 2019: $510,368Liabilities 2019: $39,651Net Assets 2019: $470,7172019Assets 2020: $524,821Liabilities 2020: $43,290Net Assets 2020: $481,5312020Assets 2021: $543,485Liabilities 2021: $67,544Net Assets 2021: $475,9412021Assets 2022: $657,611Liabilities 2022: $70,048Net Assets 2022: $587,5632022Assets 2023: $700,954Liabilities 2023: $69,019Net Assets 2023: $631,9352023Assets 2024: $782,126Liabilities 2024: $88,886Net Assets 2024: $693,2402024

Highlighted filing

2024

Assets$782,126
Liabilities$88,886
Net Assets$693,240
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $902,0762010Revenue 2011: $1,019,770Expenses 2011: $912,024Net Income 2011: $107,7462011Expenses 2012: $918,1222012Revenue 2013: $861,421Expenses 2013: $872,717Net Income 2013: -$11,2962013Revenue 2014: $896,713Expenses 2014: $857,526Net Income 2014: $39,1872014Revenue 2015: $896,724Expenses 2015: $846,114Net Income 2015: $50,6102015Revenue 2016: $843,834Expenses 2016: $858,450Net Income 2016: -$14,6162016Revenue 2017: $948,071Expenses 2017: $917,663Net Income 2017: $30,4082017Revenue 2018: $832,254Expenses 2018: $812,768Net Income 2018: $19,4862018Revenue 2019: $882,256Expenses 2019: $839,432Net Income 2019: $42,8242019Revenue 2020: $644,936Expenses 2020: $634,122Net Income 2020: $10,8142020Revenue 2021: $664,680Expenses 2021: $670,270Net Income 2021: -$5,5902021Revenue 2022: $931,298Expenses 2022: $819,676Net Income 2022: $111,6222022Revenue 2023: $898,951Expenses 2023: $854,579Net Income 2023: $44,3722023Revenue 2024: $947,873Expenses 2024: $886,568Net Income 2024: $61,3052024

Highlighted filing

2024

Revenue$947,873
Expenses$886,568
Net Income$61,305
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$782,126
Liabilities
$88,886
Net assets
$693,240
Revenue
$947,873
Expenses
$886,568
Net income
$61,305
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.09$0.69$0.95$0.89$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.07$0.63$0.90$0.85$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.07$0.59$0.93$0.82$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.07$0.48$0.66$0.67$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.04$0.48$0.64$0.63$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.04$0.47$0.88$0.84$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.04$0.43$0.83$0.81$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.04$0.41$0.95$0.92$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.11$0.36$0.84$0.86$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.05$0.38$0.90$0.85$0.05
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.04$0.33$0.90$0.86$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.05$0.27$0.86$0.87$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.05$0.26$0.92
2011Summary only. Only limited summary data is available for this year.$0.34$0.05$0.29$1.02$0.91$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.08$0.18$0.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$953,512
Mission and Program Overview

Mission

The purpose of the rochester figure skating club (rfsc) is to foster, promote, improve, and encourage the sport of figure skating among youth under 18 years of age in the state of minnesota. The rfsc will encourage and faciliatate youth participation in regional, sectional, national and international figure skating competitions. The rfsc does not discriminate on the basis of race, religion, sex, age, gender or national origin.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$556,768$523,206▼ $33,562
Savings and Temporary Cash Investments$56,809$177,828▲ $121,019
Accounts Receivable$40,839$46,818▲ $5,979
Land, Buildings, and Equipment, Net$40,731$31,493▼ $9,238
Prepaid Expenses and Deferred Charges$5,807$2,781▼ $3,026
Total Assets$700,954$782,126▲ $81,172
Liabilities
Accounts Payable and Accrued Expenses$63,313$74,166▲ $10,853
Deferred Revenue$5,706$14,720▲ $9,014
Total Liabilities$69,019$88,886▲ $19,867
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$631,935$693,240▲ $61,305
Total Net Assets Fund Balance$631,935$693,240▲ $61,305
Total Liabilities and Net Assets / Fund Balance$700,954$782,126▲ $81,172

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,969$71,590$93,559
Buildings$9,524$22,891$32,415
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Maureen Schembri WismayerFormer Club DirectorPT$57,111$57,111

Board Members and Trustees

NameTitle
MARK O'BYRNEDirector (former President)
Elizabeth RicePresident
David CooperVice President
Debbie MoynaghDirector
Jennifer ReynoldsDirector
Jessica VandermarkDirector
Molissa HagerDirector
Natalie CasperDirector
Valerie PresaDirector
Kyle ShropshireInterim Club Director
Bethany LarsenSecretary
Fawn HanggeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$49,365
Program Service Revenue
$872,507
Investment Income
$4,336
Other Revenue
$21,665
Change in Net Assets
$61,305

Audited Revenue Reconciliation

Revenue per Audited Statements
$953,512
Revenue Not Reported on Financial Statements
$-5,639
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-5,639
Total Revenue per Audited Statements
$953,512
Total Revenue per Form 990
$947,873
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$464,989
Salaries, Compensation, and Employee Benefits$421,579
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$305,255$87,415-$392,670
All Other Expenses$30,639$1,887-$32,526
Other Expenses$13,284$17,082-$30,366
Payroll Taxes$22,723$6,186-$28,909
Fees for Services Accounting-$18,540-$18,540
Fees for Services Management-$12,650-$12,650
Depreciation Depletion-$11,377-$11,377
Conferences and Meetings$7,711$3,177-$10,888
Occupancy$6,018$2,750-$8,768
Insurance-$8,204-$8,204
Office Expenses-$3,931-$3,931
Advertising$2,480--$2,480
Total Functional Expenses$707,824$178,744$0$886,568

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$892,207
Total Expenses per Audited Statements$892,207
Total Expenses per Form 990$886,568
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-5,639
Other Expense Adjustments$-5,639
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,394
Fundraising Direct Expenses$5,639
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
General Fundraising$24,394$24,394$5,639$18,755
Total Events$24,394$24,394$5,639$18,755
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“There are no stockholders. Memebers pay a fee to have their child participate in the figure skating programs of the club.”

Form 990, Part VI, Section A, Line 7A

“Members volunteer to be on the governing board.”

Form 990, Part VI, Section B, Line 11B

“The tax return is reviewed by the executive committee before submission.”

Form 990, Part VI, Section B, Line 12C

“A. An interested person may make a presentation at the board or executive committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. B. The chairperson of the board or executive committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. C. After exercising due diligence, the board or executive committee shall determine whether the rochester figure skating club can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. D. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the board or executive committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the rochester figure skating club's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement.”

Form 990, Part VI, Section B, Line 15

“Employee and coach compensation reviewed annually.”

Form 990, Part VI, Section C, Line 19

“Form 990 is available upon request with the board treasurer”

Filing and Contact Details

Filer

Filer Name
Rochester Figure Skating Club Inc
EIN
41-0640044
Phone
5072887536
Address
21 ELTON HILLS DR NW, ROCHESTER, MN 55901

Signing Officer

Name
Sarah Giese
Title
Treasurer
Phone
5072887536
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Giese
Formed
1940
Legal Domicile
Mn
Voting Board Members
11
Independent Board Members
11
Employees
16
Volunteers
72

Preparer

Firm
Hawkins Ash Cpas Llp
Address
3720 NOTTINGHAM DR NW SUITE 100, ROCHESTER, MN 55901
Preparer
David Fochs
Phone
5074241233
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“Neither the oversight process nor the selection process has changes from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“U.s. Gaap requires management to evaluate tax positions taken by the organization and recognizes a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by a taxing authority. Management has analyzed the tax positions taken by the organization and has concluded that as of august 31, 2021 there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense, if incurred.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Special event expenses reported on functional expense statement -5,639.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Special event expenses reported on functional expense statement -5,639.”

Raw XML AppendixShowing 400 of 502 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt063313
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt074166
IRS990/AccountsReceivableGrp/BOYAmt040839
IRS990/AccountsReceivableGrp/EOYAmt046818
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE ROCHESTER FIGURE SKATING CLUB (RFSC) IS TO FOSTER, PROMOTE, IMPROVE, AND ENCOURAGE THE SPORT OF FIGURE SKATING AMONG YOUTH UNDER 18 YEARS OF AGE IN THE STATE OF MINNESOTA. THE RFSC WILL ENCOURAGE AND FACILIATATE YOUTH PARTICIPATION IN REGIONAL, SECTIONAL, NATIONAL AND INTERNATIONAL FIGURE SKATING COMPETITIONS. THE RFSC DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGION, SEX, AGE, GENDER OR NATIONAL ORIGIN.
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IRS990/AdvertisingGrp/TotalAmt02480
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01887
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IRS990/BooksInCareOfDetail/PhoneNum05072887536
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt021 ELTON HILLS DR NW
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCHESTER
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IRS990/DepreciationDepletionGrp/TotalAmt011377
IRS990/Desc0INSTRUCTION AND GROUP SKATING - TO PROMOTE AND FOSTER INTEREST IN THE ART OF FIGURE SKATING (APPROXIMATELY 400 SKATERS PARTICIPATING).
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR (FORMER PRESIDENT)
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11FORMER CLUB DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12INTERIM CLUB DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01940
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt05639
IRS990/FundraisingGrossIncomeAmt024394
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0953512
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt08204
IRS990/InsuranceGrp/TotalAmt08204
IRS990/InvestmentIncomeGrp/ExclusionAmt04336
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04336
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt094481
IRS990/LandBldgEquipBasisNetGrp/BOYAmt040731
IRS990/LandBldgEquipBasisNetGrp/EOYAmt031493
IRS990/LandBldgEquipCostOrOtherBssAmt0125974
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt049365
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF THE ROCHESTER FIGURE SKATING CLUB (RFSC) IS TO FOSTER, PROMOTE, IMPROVE, AND ENCOURAGE THE SPORT OF FIGURE SKATING AMONG YOUTH UNDER 18 YEARS OF AGE IN THE STATE OF MINNESOTA. THE RFSC WILL ENCOURAGE AND FACILIATATE YOUTH PARTICIPATION IN REGIONAL, SECTIONAL, NATIONAL AND INTERNATIONAL FIGURE SKATING COMPETITIONS. THE RFSC DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGION, SEX, AGE, GENDER OR NATIONAL ORIGIN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0631935
IRS990/NetAssetsOrFundBalancesEOYAmt0693240
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt018755
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt018755
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0631935
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0693240
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02750
IRS990/OccupancyGrp/ProgramServicesAmt06018
IRS990/OccupancyGrp/TotalAmt08768
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03931
IRS990/OfficeExpensesGrp/TotalAmt03931
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ICE TIME
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES EXPENS
IRS990/OtherExpensesGrp/Desc2COSTUMES & SHOW EXPENSE
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05545
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt117082
IRS990/OtherExpensesGrp/ProgramServicesAmt0237715
IRS990/OtherExpensesGrp/ProgramServicesAmt151283
IRS990/OtherExpensesGrp/ProgramServicesAmt230716
IRS990/OtherExpensesGrp/ProgramServicesAmt313284
IRS990/OtherExpensesGrp/TotalAmt0237715
IRS990/OtherExpensesGrp/TotalAmt156828
IRS990/OtherExpensesGrp/TotalAmt230716
IRS990/OtherExpensesGrp/TotalAmt330366
IRS990/OtherRevenueMiscGrp/BusinessCd0711300
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02910
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02910
IRS990/OtherRevenueTotalAmt02910
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt087415
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0305255
IRS990/OtherSalariesAndWagesGrp/TotalAmt0392670
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06186
IRS990/PayrollTaxesGrp/ProgramServicesAmt022723
IRS990/PayrollTaxesGrp/TotalAmt028909
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05807
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02781
IRS990/PrincipalOfficerNm0SARAH GIESE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/BusinessCd1711300
IRS990/ProgramServiceRevenueGrp/BusinessCd2711300
IRS990/ProgramServiceRevenueGrp/Desc0SKATING CLUB INSTRUCT
IRS990/ProgramServiceRevenueGrp/Desc1ICE SHOW & COMPETITION
IRS990/ProgramServiceRevenueGrp/Desc2TESTING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0758881
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1106253
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27373
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0758881
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1106253
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27373
IRS990/ProgSrvcAccomActy2Grp/Desc0ICE AND SHOW COMPETITION - THE CLUB SPONSORS AN ANNUAL ICE SHOW (APPROX 200 SKATERS) AND SPECIAL COMPETITIONS (APPROXIMATELY 300 SKATERS).
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt076128
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0106253
IRS990/ProgSrvcAccomActy3Grp/Desc0TESTING - THE CLUB SPONSORED U S FIGURE SKATING ASSOCIATION SANCTIONED TESTING DURING THE YEAR (APPROXIMATELY 150 SKATERS)
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt06324
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt07373
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt042042
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02714
IRS990/PYOtherExpensesAmt0473146
IRS990/PYOtherRevenueAmt019840
IRS990/PYProgramServiceRevenueAmt0834355
IRS990/PYRevenuesLessExpensesAmt044372
IRS990/PYSalariesCompEmpBnftPaidAmt0381433
IRS990/PYTotalExpensesAmt0854579
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0898951
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt061305
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0758881
IRS990/SavingsAndTempCashInvstGrp/BOYAmt056809
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0177828
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt024394
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt024248
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt020665
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt047810
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt024746
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0141863
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04336
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02714
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0176
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0168
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0590
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07984
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0872507
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0834355
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0833105
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0589709
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0593434
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03723110
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04336
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02714
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0176
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0168
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0590
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07984
IRS990ScheduleA/InvestmentIncomeCYPct00.00210
IRS990ScheduleA/InvestmentIncomePYPct00.00120
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02910
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02806
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03431
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02240
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt04365
IRS990ScheduleA/OtherIncome509Grp/TotalAmt015752
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99390
IRS990ScheduleA/PublicSupportPY509Pct00.99430
IRS990ScheduleA/PublicSupportTotal509Amt03864973
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0896901
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0858603
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0853770
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0637519
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0618180
IRS990ScheduleA/Total509Grp/TotalAmt03864973
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0904147
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0864123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0857377
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0639927
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0623135
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03888709
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt09524
IRS990ScheduleD/BuildingsGrp/DepreciationAmt022891
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt032415
IRS990ScheduleD/EquipmentGrp/BookValueAmt021969
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071590
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt093559
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-5639
IRS990ScheduleD/ExpensesSubtotalAmt0892207
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-5639
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-5639
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-5639
IRS990ScheduleD/RevenueSubtotalAmt0953512
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZES A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF AUGUST 31, 2021 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE, IF INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENT EXPENSES REPORTED ON FUNCTIONAL EXPENSE STATEMENT -5,639.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENT EXPENSES REPORTED ON FUNCTIONAL EXPENSE STATEMENT -5,639.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031493
IRS990ScheduleD/TotalExpensesPerForm990Amt0886568
IRS990ScheduleD/TotalRevenuePerForm990Amt0947873
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0953512
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0892207
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05639
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GENERAL FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024394
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024394

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