Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 41-1969199 • 501(c)3 • Elk River, MN
Profile
Make figure skating for children affordable
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
Assets
Down$91,342
Down $2,655 (-2.8%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$91,342
Up $6,669 (+7.9%) from 2024
Revenue
Up$154,263
Up $45,249 (+42%) from 2024
Expenses
Up$138,450
Up $33,638 (+32%) from 2024
Net Income
Up$15,813
Up $11,611 (+276%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Foster figure skating on ice
Foster figure skating on ice.
| Description | Grants | Expenses |
|---|---|---|
| THE ERFSC PAYS THE ELK RIVER ICE ARENA FOR ICE TIME WHICH BENEFITS ALL ERFSC MEMBERS ALONG WITH LEARN TO SKATE STUDENTS, TO IMPROVE THEIR SKATING SKILLS. THE CLUB HAD 53 MEMBERS IN 2023. THE CLUB PROVIDES CLASSES FOR SKATERS AND TESTING TO ALLOW SKATERS TO TRACK THE PROGRESS OF THEIR SKILLS. | - | $136,859 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KARMYN LARSON | President | - | $0 | - | - |
| MICHELLE BORUM | Vice Preside | - | $0 | - | - |
| MARY FOLEY | Secretary | - | $0 | - | - |
| DEANN GIVENS | Treasurer | - | $0 | - | - |
| JASON LOCHELER | Safe Sport | - | $0 | - | - |
| JANA FOSSUM | Board Member | - | $0 | - | - |
| ANTHONY LARSON | Communicatio | - | $0 | - | - |
| ELIZABETH KOEPP | Board Member | - | $0 | - | - |
“Expenses advertising 394 office expenses 1,762 insurance 600 banquet 1,648 program expense 47,674 total 52,078”
“To correct prior year balance -9,142”
“Accounts receivable 9,324 1,070 total 9,324 1,070”
“DEFERRED CREDITS 9,324 0”
“The erfsc pays the elk river ice arena for ice time which benefits all erfsc members along with learn to skate students, to improve their skating skills. The club had 53 members in 2023. The club provides classes for skaters and testing to allow skaters to track the progress of their skills.”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DEANN GIVENS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7632228635 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 639 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ELK RIVER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55330 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 84671 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 90272 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1512 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 15813 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 19736 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 93995 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 91342 |
| IRS990EZ/GrossReceiptsAmt | 0 | 154263 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 850 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 84671 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 91342 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 84671 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 91342 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 66636 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KARMYN LARSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MICHELLE BORUM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MARY FOLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DEANN GIVENS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JASON LOCHELER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JANA FOSSUM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ANTHONY LARSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | ELIZABETH KOEPP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SAFE SPORT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | COMMUNICATIO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 9324 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1070 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -9142 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52078 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FOSTER FIGURE SKATING ON ICE. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 151901 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ERFSC PAYS THE ELK RIVER ICE ARENA FOR ICE TIME WHICH BENEFITS ALL ERFSC MEMBERS ALONG WITH LEARN TO SKATE STUDENTS, TO IMPROVE THEIR SKATING SKILLS. THE CLUB HAD 53 MEMBERS IN 2023. THE CLUB PROVIDES CLASSES FOR SKATERS AND TESTING TO ALLOW SKATERS TO TRACK THE PROGRESS OF THEIR SKILLS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 136859 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 9324 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 138450 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 136859 |
| IRS990EZ/TotalRevenueAmt | 0 | 154263 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.ELKRIVERFSC.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1512 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2060 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8436 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 797 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 520 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 13325 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 850 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 516 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 101 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 206 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 355 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 2028 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 151901 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 110283 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 95973 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 74121 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 48410 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 480688 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 850 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 516 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 101 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 206 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 355 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 2028 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99590 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99590 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 494013 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 153413 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 112343 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 104409 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 74918 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 48930 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 494013 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 154263 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 112859 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 104510 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 75124 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 49285 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 496041 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 394 OFFICE EXPENSES 1,762 INSURANCE 600 BANQUET 1,648 PROGRAM EXPENSE 47,674 TOTAL 52,078 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO CORRECT PRIOR YEAR BALANCE -9,142 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 9,324 1,070 TOTAL 9,324 1,070 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DEFERRED CREDITS 9,324 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ERFSC PAYS THE ELK RIVER ICE ARENA FOR ICE TIME WHICH BENEFITS ALL ERFSC MEMBERS ALONG WITH LEARN TO SKATE STUDENTS, TO IMPROVE THEIR SKATING SKILLS. THE CLUB HAD 53 MEMBERS IN 2023. THE CLUB PROVIDES CLASSES FOR SKATERS AND TESTING TO ALLOW SKATERS TO TRACK THE PROGRESS OF THEIR SKILLS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DEANN GIVENS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6128403483 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ELK RIVER FIGURE SKATING CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ELKR |
| ReturnHeader/Filer/EIN | 0 | 411969199 |
| ReturnHeader/Filer/PhoneNum | 0 | 7632228635 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 639 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ELK RIVER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55330 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 204028013 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HAGA KOMMER LTD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 221 MAIN ST NW STE C |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ELK RIVER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55330 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7634412006 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAKE ASHWORTH CPA |
| ReturnHeader/ReturnTs | 0 | 2025-07-30T11:02:51-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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