Civic Intelligence

Glacier Skate Academy Inc.

EIN 47-4330519 • 501(c)3 • Whitefish, MT

Pub. 78 Eligible

Profile

The primary purpose of glacier skate academy inc is to educate youth in the community about ice skating rules, regulations, techniques, and skills while promoting health and fitness and encouraging general sportsmanlike conduct and character development through sport. Glacier skate academy provides a structure for youth to practice and compete in ice skating competitions. In providing skating classes and education to school children at the end of the school day, the organization will directly and indirectly lessen the burdens of government. The organization has provided educational services to inform local youth about rules of ice skating, individual and team strategy, sportsmanship and teamwork and skills and techniques.

PO Box 4593Whitefish, MT 59937

www.glacierskateacademy.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.10x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

83rd percentile

33%

Higher net margin than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

94th percentile

139%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

91st percentile

97%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$216,727

Up $44,569 (+26%) from 2023

Liabilities

Up

$32,825

Up $13,718 (+72%) from 2023

Net Assets

Up

$183,902

Up $30,851 (+20%) from 2023

Revenue

Up

$227,310

Up $9,141 (+4.2%) from 2023

Expenses

Up

$196,459

Up $8,642 (+4.6%) from 2023

Net Income

Up

$30,851

Up $499 (+1.6%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2015: $35,481Liabilities 2015: $1,5412015Assets 2016: $26,753Liabilities 2016: $15,3812016Assets 2017: $19,249Liabilities 2017: $7,7362017Assets 2018: $51,283Liabilities 2018: $4,9042018Assets 2019: $19,325Liabilities 2019: $3,062Net Assets 2019: $16,2632019Assets 2020: $40,965Liabilities 2020: $13,964Net Assets 2020: $27,0012020Assets 2021: $97,853Liabilities 2021: $9,396Net Assets 2021: $88,4572021Assets 2022: $142,608Liabilities 2022: $19,909Net Assets 2022: $122,6992022Assets 2023: $172,158Liabilities 2023: $19,107Net Assets 2023: $153,0512023Assets 2024: $216,727Liabilities 2024: $32,825Net Assets 2024: $183,9022024

Highlighted filing

2024

Assets$216,727
Liabilities$32,825
Net Assets$183,902

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2015: $116,079Expenses 2015: $82,139Net Income 2015: $33,9402015Revenue 2016: $187,523Expenses 2016: $210,091Net Income 2016: -$22,5682016Revenue 2017: $155,095Expenses 2017: $154,954Net Income 2017: $1412017Revenue 2018: $174,994Expenses 2018: $140,128Net Income 2018: $34,8662018Revenue 2019: $115,620Expenses 2019: $145,736Net Income 2019: -$30,1162019Revenue 2020: $93,349Expenses 2020: $82,611Net Income 2020: $10,7382020Revenue 2021: $184,043Expenses 2021: $122,587Net Income 2021: $61,4562021Revenue 2022: $192,062Expenses 2022: $157,820Net Income 2022: $34,2422022Revenue 2023: $218,169Expenses 2023: $187,817Net Income 2023: $30,3522023Revenue 2024: $227,310Expenses 2024: $196,459Net Income 2024: $30,8512024

Highlighted filing

2024

Revenue$227,310
Expenses$196,459
Net Income$30,851

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 12, 2025
Return Version
2024v5.0
Gross Receipts
$229,413
Mission and Program Overview

Mission

The primary purpose of glacier skate academy inc is to educate youth in the community about ice skating rules, regulations, techniques, and skills while promoting health and fitness and encouraging general sportsmanlike conduct and character development through sport. Glacier skate academy provides a structure for youth to practice and compete in ice skating competitions. In providing skating classes and education to school children at the end of the school day, the organization will directly and indirectly lessen the burdens of government. The organization has provided educational services to inform local youth about rules of ice skating, individual and team strategy, sportsmanship and teamwork and skills and techniques.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$162,447$204,956▲ $42,509
Inventories for Sale or Use$9,711$11,771▲ $2,060
Total Assets$172,158$216,727▲ $44,569
Liabilities
Other Liabilities$9,698$20,283▲ $10,585
Deferred Revenue$9,409$12,542▲ $3,133
Total Liabilities$19,107$32,825▲ $13,718
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$153,051$183,902▲ $30,851
Total Net Assets Fund Balance$153,051$183,902▲ $30,851
Total Liabilities and Net Assets / Fund Balance$172,158$216,727▲ $44,569
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer IrwinVice Pres &PT$30,100$30,100

Board Members and Trustees

NameTitle
Melissa SimpsonPresident
Anne HeslopMember at La
Courtney HofverbergMember at La
Keltie WarrenMember at La
Rob HallMember at La
Emily HoltSecretary
Suzanne MarloweTreeasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,017
Program Service Revenue
$160,266
Investment Income
$3,674
Other Revenue
$13,353
All Other Contributions
$47,649
Change in Net Assets
$30,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$162,599
Salaries, Compensation, and Employee Benefits$30,100
Total Fundraising Expense$8,466
Grants and Similar Amounts Paid$3,760
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$89,253--$89,253
Current Officers, Directors, Trustees, and Key Employees$15,100$15,000-$30,100
Fees for Services Other$20,786--$20,786
Fees for Services Accounting-$5,788-$5,788
Advertising--$5,604$5,604
Grants to Domestic Individuals$3,760--$3,760
Travel$3,711--$3,711
Other Expenses$3,104$3,587-$3,104
All Other Expenses--$2,862$2,862
Office Expenses-$1,227-$1,227
Payments to Affiliates$1,108--$1,108
Insurance$300$300-$600
Total Functional Expenses$156,327$31,666$8,466$196,459
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,786
Fundraising Direct Expenses$2,039
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accounts Payable$20,283
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The draft form 990 is emailed by board treasurer to all board members for review. Approval is tracked by reponse to email.

Form 990, Page 6, Part VI, Line 15A

Compensation for the operations director is reviewed and approved annually.

Form 990, Page 6, Part VI, Line 15B

All directors have students of gsa and therefore receive a 50% discount for their program fees only.

Form 990, Page 6, Part VI, Line 18

Copies of 990 are available on guidestar.org.

Form 990, Page 6, Part VI, Line 19

Public governing documents are made available upon written request. Copy and print and psotage charges may apply. Please allow up to 3 business days from receipt of request for reply.

Filing and Contact Details

Filer

Filer Name
Glacier Skate Academy Inc
EIN
47-4330519
Phone
3609516477
Address
PO BOX 4593, WHITEFISH, MT 59937

Signing Officer

Name
Suzanne Marlowe
Title
Treeasurer
Phone
3609516477
Signed
2025-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suzanne Marlowe
Formed
2015
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
35

Preparer

Firm
Swiftcurrent Accounting & Tax Inc
Address
19 APPLEWAY DRIVE, KALISPELL, MT 59901
Preparer
Christian Shaeffer CPA
Phone
4067555428
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The primary purpose of glacier skate academy inc is to educate youth in the community about ice skating rules, regulations, techniques, and skills while promoting health and fitness and encouraging general sportsmanlike conduct and character development through sport. Glacier skate academy provides a structure for youth to practice and compete in ice skating competitions. In providing skating classes and education to school children at the end of the school day, the organization will directly and indirectly lessen the burdens of government. The organization has provided educational services to inform local youth about rules of ice skating, individual and team strategy, sportsmanship and teamwork and skills and techniques.

Form 990, Page 2, Part III, Line 4A

Past, current and future activities include the following: 1. On an annual basis, the organization holds learn to skate clinics, group and private lessons to teach members of the community about the rules and regulations of skating and basic skating skills. 2. On an ongoing annual basis, the organization offers individual and group power skating instruction for the purpose of improving stamina, endurance and techniques. 3. During the summer each year, the organization holds a skills camp which consists of warmup and stretching exercises, instructions on us figure skating assocation (usfsa) 4. The organization hosts guest skaters to provide education and demonstrations.operated to foster or conduct amateur sports competetions and to support and develop amateur athletes for national or international competition in such sports. The organization organizes local and statewide interteam competitions that promotes and encourages participation on the sport of ice skating. The organization conducts usfsa testing bringing in judges to determine skill level and competition level.the organziation plans and conducts tournaments, and maintains rule and record books.fundraising the organization hosts a lemonade stand, conducts holiday and summer skating shows and engages in other fundraising activities. All of the above activities are conducted primarily by the directors of the organization, and several coaches. Members of the orgnization assist with fundraising, events planning, and administration support. The majority of these activities take place in a municipal skating rink owned by the city of whitefish. Glacier skate academy mission is to foster a lifelong love of ice skating and to impact our community with fun, healthy, active, competitive, and affordable programs while motivating each skater, no matter what level or age, to achieve their goals.

Form 990, Part IX, Line 11G

Head coach 11,787 0 0 skate a thon guest coaches 8,999 0 0 total 20,786 0 0

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IRS990/ActivityOrMissionDesc0THE PRIMARY PURPOSE OF GLACIER SKATE ACADEMY INC IS TO EDUCATE YOUTH IN THE COMMUNITY ABOUT ICE SKATING RULES, REGULATIONS, TECHNIQUES, AND SKILLS WHILE PROMOTING HEALTH AND FITNESS AND ENCOURAGING GENERAL SPORTSMANLIKE CONDUCT AND CHARACTER DEVELOPMENT THROUGH SPORT. GLACIER SKATE ACADEMY PROVIDES A STRUCTURE FOR YOUTH TO PRACTICE AND COMPETE IN ICE SKATING COMPETITIONS. IN PROVIDING SKATING CLASSES AND EDUCATION TO SCHOOL CHILDREN AT THE END OF THE SCHOOL DAY, THE ORGANIZATION WILL DIRECTLY AND INDIRECTLY LESSEN THE BURDENS OF GOVERNMENT. THE ORGANIZATION HAS PROVIDED EDUCATIONAL SERVICES TO INFORM LOCAL YOUTH ABOUT RULES OF ICE SKATING, INDIVIDUAL AND TEAM STRATEGY, SPORTSMANSHIP AND TEAMWORK AND SKILLS AND TECHNIQUES.
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IRS990/Desc0PAST, CURRENT AND FUTURE ACTIVITIES INCLUDE THE FOLLOWING: 1. ON AN ANNUAL BASIS, THE ORGANIZATION HOLDS LEARN TO SKATE CLINICS, GROUP AND PRIVATE LESSONS TO TEACH MEMBERS OF THE COMMUNITY ABOUT THE RULES AND REGULATIONS OF SKATING AND BASIC SKATING SKILLS. 2. ON AN ONGOING ANNUAL BASIS, THE ORGANIZATION OFFERS INDIVIDUAL AND GROUP POWER SKATING INSTRUCTION FOR THE PURPOSE OF IMPROVING STAMINA, ENDURANCE AND TECHNIQUES. 3. DURING THE SUMMER EACH YEAR, THE ORGANIZATION HOLDS A SKILLS CAMP WHICH CONSISTS OF WARMUP AND STRETCHING EXERCISES, INSTRUCTIONS ON US FIGURE SKATING ASSOCATION (USFSA) 4. THE ORGANIZATION HOSTS GUEST SKATERS TO PROVIDE EDUCATION AND DEMONSTRATIONS.OPERATED TO FOSTER OR CONDUCT AMATEUR SPORTS COMPETETIONS AND TO SUPPORT AND DEVELOP AMATEUR ATHLETES FOR NATIONAL OR INTERNATIONAL COMPETITION IN SUCH SPORTS. THE ORGANIZATION ORGANIZES LOCAL AND STATEWIDE INTERTEAM COMPETITIONS THAT PROMOTES AND ENCOURAGES PARTICIPATION ON THE SPORT OF ICE SKATING. THE ORGANIZATION CONDUCTS USFSA TESTING BRINGING IN JUDGES TO DETERMINE SKILL LEVEL AND COMPETITION LEVEL.THE ORGANZIATION PLANS AND CONDUCTS TOURNAMENTS, AND MAINTAINS RULE AND RECORD BOOKS.FUNDRAISING THE ORGANIZATION HOSTS A LEMONADE STAND, CONDUCTS HOLIDAY AND SUMMER SKATING SHOWS AND ENGAGES IN OTHER FUNDRAISING ACTIVITIES. ALL OF THE ABOVE ACTIVITIES ARE CONDUCTED PRIMARILY BY THE DIRECTORS OF THE ORGANIZATION, AND SEVERAL COACHES. MEMBERS OF THE ORGNIZATION ASSIST WITH FUNDRAISING, EVENTS PLANNING, AND ADMINISTRATION SUPPORT. THE MAJORITY OF THESE ACTIVITIES TAKE PLACE IN A MUNICIPAL SKATING RINK OWNED BY THE CITY OF WHITEFISH. GLACIER SKATE ACADEMY MISSION IS TO FOSTER A LIFELONG LOVE OF ICE SKATING AND TO IMPACT OUR COMMUNITY WITH FUN, HEALTHY, ACTIVE, COMPETITIVE, AND AFFORDABLE PROGRAMS WHILE MOTIVATING EACH SKATER, NO MATTER WHAT LEVEL OR AGE, TO ACHIEVE THEIR GOALS.
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IRS990/MissionDesc0THE PRIMARY PURPOSE OF GLACIER SKATE ACADEMY INC IS TO EDUCATE YOUTH IN THE COMMUNITY ABOUT ICE SKATING RULES, REGULATIONS, TECHNIQUES, AND SKILLS WHILE PROMOTING HEALTH AND FITNESS AND ENCOURAGING GENERAL SPORTSMANLIKE CONDUCT AND CHARACTER DEVELOPMENT THROUGH SPORT. GLACIER SKATE ACADEMY PROVIDES A STRUCTURE FOR YOUTH TO PRACTICE AND COMPETE IN ICE SKATING COMPETITIONS. IN PROVIDING SKATING CLASSES AND EDUCATION TO SCHOOL CHILDREN AT THE END OF THE SCHOOL DAY, THE ORGANIZATION WILL DIRECTLY AND INDIRECTLY LESSEN THE BURDENS OF GOVERNMENT. THE ORGANIZATION HAS PROVIDED EDUCATIONAL SERVICES TO INFORM LOCAL YOUTH ABOUT RULES OF ICE SKATING, INDIVIDUAL AND TEAM STRATEGY, SPORTSMANSHIP AND TEAMWORK AND SKILLS AND TECHNIQUES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRIMARY PURPOSE OF GLACIER SKATE ACADEMY INC IS TO EDUCATE YOUTH IN THE COMMUNITY ABOUT ICE SKATING RULES, REGULATIONS, TECHNIQUES, AND SKILLS WHILE PROMOTING HEALTH AND FITNESS AND ENCOURAGING GENERAL SPORTSMANLIKE CONDUCT AND CHARACTER DEVELOPMENT THROUGH SPORT. GLACIER SKATE ACADEMY PROVIDES A STRUCTURE FOR YOUTH TO PRACTICE AND COMPETE IN ICE SKATING COMPETITIONS. IN PROVIDING SKATING CLASSES AND EDUCATION TO SCHOOL CHILDREN AT THE END OF THE SCHOOL DAY, THE ORGANIZATION WILL DIRECTLY AND INDIRECTLY LESSEN THE BURDENS OF GOVERNMENT. THE ORGANIZATION HAS PROVIDED EDUCATIONAL SERVICES TO INFORM LOCAL YOUTH ABOUT RULES OF ICE SKATING, INDIVIDUAL AND TEAM STRATEGY, SPORTSMANSHIP AND TEAMWORK AND SKILLS AND TECHNIQUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PAST, CURRENT AND FUTURE ACTIVITIES INCLUDE THE FOLLOWING: 1. ON AN ANNUAL BASIS, THE ORGANIZATION HOLDS LEARN TO SKATE CLINICS, GROUP AND PRIVATE LESSONS TO TEACH MEMBERS OF THE COMMUNITY ABOUT THE RULES AND REGULATIONS OF SKATING AND BASIC SKATING SKILLS. 2. ON AN ONGOING ANNUAL BASIS, THE ORGANIZATION OFFERS INDIVIDUAL AND GROUP POWER SKATING INSTRUCTION FOR THE PURPOSE OF IMPROVING STAMINA, ENDURANCE AND TECHNIQUES. 3. DURING THE SUMMER EACH YEAR, THE ORGANIZATION HOLDS A SKILLS CAMP WHICH CONSISTS OF WARMUP AND STRETCHING EXERCISES, INSTRUCTIONS ON US FIGURE SKATING ASSOCATION (USFSA) 4. THE ORGANIZATION HOSTS GUEST SKATERS TO PROVIDE EDUCATION AND DEMONSTRATIONS.OPERATED TO FOSTER OR CONDUCT AMATEUR SPORTS COMPETETIONS AND TO SUPPORT AND DEVELOP AMATEUR ATHLETES FOR NATIONAL OR INTERNATIONAL COMPETITION IN SUCH SPORTS. THE ORGANIZATION ORGANIZES LOCAL AND STATEWIDE INTERTEAM COMPETITIONS THAT PROMOTES AND ENCOURAGES PARTICIPATION ON THE SPORT OF ICE SKATING. THE ORGANIZATION CONDUCTS USFSA TESTING BRINGING IN JUDGES TO DETERMINE SKILL LEVEL AND COMPETITION LEVEL.THE ORGANZIATION PLANS AND CONDUCTS TOURNAMENTS, AND MAINTAINS RULE AND RECORD BOOKS.FUNDRAISING THE ORGANIZATION HOSTS A LEMONADE STAND, CONDUCTS HOLIDAY AND SUMMER SKATING SHOWS AND ENGAGES IN OTHER FUNDRAISING ACTIVITIES. ALL OF THE ABOVE ACTIVITIES ARE CONDUCTED PRIMARILY BY THE DIRECTORS OF THE ORGANIZATION, AND SEVERAL COACHES. MEMBERS OF THE ORGNIZATION ASSIST WITH FUNDRAISING, EVENTS PLANNING, AND ADMINISTRATION SUPPORT. THE MAJORITY OF THESE ACTIVITIES TAKE PLACE IN A MUNICIPAL SKATING RINK OWNED BY THE CITY OF WHITEFISH. GLACIER SKATE ACADEMY MISSION IS TO FOSTER A LIFELONG LOVE OF ICE SKATING AND TO IMPACT OUR COMMUNITY WITH FUN, HEALTHY, ACTIVE, COMPETITIVE, AND AFFORDABLE PROGRAMS WHILE MOTIVATING EACH SKATER, NO MATTER WHAT LEVEL OR AGE, TO ACHIEVE THEIR GOALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DRAFT FORM 990 IS EMAILED BY BOARD TREASURER TO ALL BOARD MEMBERS FOR REVIEW. APPROVAL IS TRACKED BY REPONSE TO EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE OPERATIONS DIRECTOR IS REVIEWED AND APPROVED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DIRECTORS HAVE STUDENTS OF GSA AND THEREFORE RECEIVE A 50% DISCOUNT FOR THEIR PROGRAM FEES ONLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPIES OF 990 ARE AVAILABLE ON GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PUBLIC GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST. COPY AND PRINT AND PSOTAGE CHARGES MAY APPLY. PLEASE ALLOW UP TO 3 BUSINESS DAYS FROM RECEIPT OF REQUEST FOR REPLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7HEAD COACH 11,787 0 0 SKATE A THON GUEST COACHES 8,999 0 0 TOTAL 20,786 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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