Civic Intelligence

Community Skating Inc

EIN 77-0089303 • 501(c)3 • Palo Alto, CA

Profile

Community skating, inc. Was founded to operate the winter lodge, a popular mid-peninsula recreation facility and the only permanent outdoor ice skating rink west of the sierras which was acquired by the city of palo alto as a result of a 1985 voter approved mandate. Thousands of pre-schoolers through seniors from san jose to redwood city and those who enroll in a wide range of classes from beginning to advanced are served by the winter lodge.

Dba Winter LodgePalo Alto, CA 94306

www.winterlodge.com

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

28th percentile

-5.3%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

91st percentile

$222,907

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

24th percentile

-4.7%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

9.0%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,389,730

Down $119,065 (-4.7%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$2,389,730

Down $119,065 (-4.7%) from 2024

Revenue

Up

$2,227,016

Up $183,639 (+9.0%) from 2024

Expenses

Up

$2,346,081

Up $191,112 (+8.9%) from 2024

Net Income

Down

-$119,065

Down $7,473 (-6.7%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,673,982Liabilities 2012: $0Net Assets 2012: $1,673,9822012Assets 2013: $1,887,101Liabilities 2013: $0Net Assets 2013: $1,887,1012013Assets 2014: $2,055,388Liabilities 2014: $0Net Assets 2014: $2,055,3882014Assets 2015: $2,062,412Liabilities 2015: $0Net Assets 2015: $2,062,4122015Assets 2016: $2,069,973Liabilities 2016: $0Net Assets 2016: $2,069,9732016Assets 2017: $2,200,943Liabilities 2017: $0Net Assets 2017: $2,200,9432017Assets 2018: $2,090,118Liabilities 2018: $0Net Assets 2018: $2,090,1182018Assets 2019: $2,119,199Liabilities 2019: $107,828Net Assets 2019: $2,011,3712019Assets 2020: $1,958,211Liabilities 2020: $106,555Net Assets 2020: $1,851,6562020Assets 2021: $1,888,438Liabilities 2021: $295,447Net Assets 2021: $1,592,9912021Assets 2022: $2,290,203Liabilities 2022: $295,446Net Assets 2022: $1,994,7572022Assets 2023: $2,620,387Liabilities 2023: $0Net Assets 2023: $2,620,3872023Assets 2024: $2,508,795Liabilities 2024: $0Net Assets 2024: $2,508,7952024Assets 2025: $2,389,730Liabilities 2025: $0Net Assets 2025: $2,389,7302025

Highlighted filing

2025

Assets$2,389,730
Liabilities$0
Net Assets$2,389,730

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $1,298,717Expenses 2012: $1,163,940Net Income 2012: $134,7772012Revenue 2013: $1,329,268Expenses 2013: $1,116,149Net Income 2013: $213,1192013Revenue 2014: $1,407,798Expenses 2014: $1,239,511Net Income 2014: $168,2872014Revenue 2015: $1,393,952Expenses 2015: $1,386,928Net Income 2015: $7,0242015Revenue 2016: $1,381,827Expenses 2016: $1,374,266Net Income 2016: $7,5612016Revenue 2017: $1,482,862Expenses 2017: $1,351,892Net Income 2017: $130,9702017Revenue 2018: $1,650,599Expenses 2018: $1,761,424Net Income 2018: -$110,8252018Revenue 2019: $1,592,585Expenses 2019: $1,671,332Net Income 2019: -$78,7472019Revenue 2020: $1,577,557Expenses 2020: $1,736,602Net Income 2020: -$159,0452020Revenue 2021: $942,113Expenses 2021: $1,176,004Net Income 2021: -$233,8912021Revenue 2022: $1,754,741Expenses 2022: $1,352,975Net Income 2022: $401,7662022Revenue 2023: $2,395,276Expenses 2023: $1,769,646Net Income 2023: $625,6302023Revenue 2024: $2,043,377Expenses 2024: $2,154,969Net Income 2024: -$111,5922024Revenue 2025: $2,227,016Expenses 2025: $2,346,081Net Income 2025: -$119,0652025

Highlighted filing

2025

Revenue$2,227,016
Expenses$2,346,081
Net Income-$119,065

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.00$2.39$2.23$2.35$0.12
2024Summary only. Only limited summary data is available for this year.$2.51$0.00$2.51$2.04$2.15$0.11
2023Summary only. Only limited summary data is available for this year.$2.62$0.00$2.62$2.40$1.77$0.63
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.30$1.99$1.75$1.35$0.40
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.30$1.59$0.94$1.18$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.11$1.85$1.58$1.74$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.11$2.01$1.59$1.67$0.08
2018Summary only. Only limited summary data is available for this year.$2.09$0.00$2.09$1.65$1.76$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.00$2.20$1.48$1.35$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$1.38$1.37$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$1.39$1.39$0.01
2014Summary only. Only limited summary data is available for this year.$2.06$0.00$2.06$1.41$1.24$0.17
2013Summary only. Only limited summary data is available for this year.$1.89$0.00$1.89$1.33$1.12$0.21
2012Summary only. Only limited summary data is available for this year.$1.67$0.00$1.67$1.30$1.16$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Dec 6, 2025
Return Version
2024v5.2
Gross Receipts
$2,227,016
Mission and Program Overview

Mission

Community skating, inc. Was founded to operate the winter lodge, a popular mid-peninsula recreation facility and the only permanent outdoor ice skating rink west of the sierras which was acquired by the city of palo alto as a result of a 1985 voter approved mandate. Thousands of pre-schoolers through seniors from san jose to redwood city and those who enroll in a wide range of classes from beginning to advanced are served by the winter lodge.

To provide a community ice skating program

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,619,629$1,338,597▼ $281,032
Land, Buildings, and Equipment, Net$600,969$563,038▼ $37,931
Cash and Non-Interest-Bearing Accounts$233,194$433,092▲ $199,898
Inventories for Sale or Use$45,000$45,000→ $0
Investments Other Securities$10,003$10,003→ $0
Total Assets$2,508,795$2,389,730▼ $119,065
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,508,795$2,389,730▼ $119,065
Total Net Assets Fund Balance$2,508,795$2,389,730▼ $119,065
Total Liabilities and Net Assets / Fund Balance$2,508,795$2,389,730▼ $119,065

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$412,861$1,432,430$1,845,291
Buildings$150,177$663,434$813,611
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Linda Stebbins JensenExecutive DirectorFT$222,907$222,907

Board Members and Trustees

NameTitle
Caroline BlissCo-president
Marianne LipanovichCo-president
Doretta BonnerBoard Member
Jack MortonBoard Member
Jan Van Der LaanBoard Member
Jennifer LangBoard Member
Robin Young AmesBoard Member
Sheryl KellerBoard Member
Sue KelsoBoard Member
Tim EdmondsBoard Member
Vince FoeckeBoard Member
Janet BrownSecretary
Robbie GrovesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$90,675
Program Service Revenue
$2,110,373
Investment Income
$25,968
Other Revenue
$0
All Other Contributions
$90,675
Change in Net Assets
$-119,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,207,904
Salaries, Compensation, and Employee Benefits$1,138,177
Total Fundraising Expense$12,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$658,881$65,888$7,321$732,090
Current Officers, Directors, Trustees, and Key Employees$200,616$20,062$2,229$222,907
Fees for Services Other$99,369$11,042-$110,411
Payroll Taxes$87,868$8,787$976$97,631
Other Employee Benefits$76,995$7,699$855$85,549
Office Expenses$71,719$7,969-$79,688
Depreciation Depletion$62,788$6,279$698$69,765
All Other Expenses$48,873$5,430-$54,303
Insurance$30,589$3,399-$33,988
Other Expenses$25,165$2,796-$27,961
Information Technology$11,677$1,298-$12,975
Total Functional Expenses$2,111,472$222,530$12,079$2,346,081
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jack MortonBOARD MEMBER'S FIRM PROVIDED ACCOUTING SERVICES TO CSIMONTHLY ACCOUNTING SERVICES AND ANNUAL TAX SERVICES WERE PROVIDED BY MORTON & ASSOCIATES, INC. THEFULL COST OF $19,000 WAS REDUCED BY AN IN-KIND DONATION OF $5,000No-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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 2

One of the board memebers is the principal in the cpa firm that compiles csi's monthly financial statements and prepares the annual tax return.

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

Each member of the board of directors receives a copy of form 990 to review and any questions are answered at the next board meeting.

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

The organization regularly and consistently monitors and enforces compliance with its policy by holding monthly board meetings.

Form 990, Part VI, Section B, Line 15

The governing board annually reviews staff compensation and salaries.

Form 990, Part VI, Section C, Line 19

Community skating,inc provides its governing documents, conflict of interest policy and financial statements on request.

Filing and Contact Details

Filer

Filer Name
Community Skating Inc
EIN
77-0089303
Phone
6504934566
Address
DBA WINTER LODGE, PALO ALTO, CA 94306

Signing Officer

Name
Linda S Jensen
Title
Executive Director
Phone
6504934566
Signed
2025-12-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda S Jensen
Formed
1985
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
12
Employees
75
Volunteers
0

Preparer

Firm
Morton & Associates Accountancy Corp
Address
260 SHERIDAN AVENUE 216, PALO ALTO, CA 94306
Preparer
Jd Morton CPA
Phone
6503236665
Raw XML AppendixShowing 400 of 509 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
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IRS990/AllOtherContributionsAmt090675
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05430
IRS990/AllOtherExpensesGrp/ProgramServicesAmt048873
IRS990/AllOtherExpensesGrp/TotalAmt054303
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IRS990/Desc0COMMUNITY SKATING, INC. OFFERS BEGINNING TO ADVANCED ICE SKATING LESSONS TO PRE-SCHOOLERS, YOUTH AND ADULTS IN ONE OF THE LARGEST ICE SKATING SKILL DEVELOPMENT PROGRAMS IN THE NATION. IN ADDITION, MORE THAN 15,000 DEDICATED ICE-TIME ADMISSIONS ARE PROVIDED ANNUALLY FOR SPECIAL NEEDS GROUPS, SCHOOL PHYSICAL EDUCATION CLASSES, SCOUTS, AND OTHER YOUTH AND CHURCH GROUPS. IN ACCORD WITH THE VOTER-APPROVED MANDATE, THE CITY OF PALO ALTO ACQUIRED THE LAND AND COMMUNITY SKATING, INC. ASSUMED SOLE RESPONSIBILITY FOR MAINTAINING AND IMPROVING THE WINTER LODGE FACILITY. IN ADDITION TO ITS SKATING LESSON PROGRAM, THE WINTER LODGE PROVIDES A SPECIAL PLACE FOR COMMUNITY RECREATION ON ICE. IN THE SUMMER MONTHS WHEN THE RINK IS CLOSED, COMMUNITY SKATING, INC. CONTRACTS WITH A TENNIS PROFESSIONAL TO PROVIDE A TENNIS SKILL DEVELOPMENT PROGRAM, CONCENTRATING ON YOUNGER, BEGINNING PLAYERS.
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
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IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01298
IRS990/InformationTechnologyGrp/ProgramServicesAmt011677
IRS990/InformationTechnologyGrp/TotalAmt012975
IRS990/InsuranceGrp/ManagementAndGeneralAmt03399
IRS990/InsuranceGrp/ProgramServicesAmt030589
IRS990/InsuranceGrp/TotalAmt033988
IRS990/InventoriesForSaleOrUseGrp/BOYAmt045000
IRS990/InventoriesForSaleOrUseGrp/EOYAmt045000
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0563038
IRS990/LandBldgEquipCostOrOtherBssAmt02658902
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0COMMUNITY SKATING, INC. WAS FOUNDED TO OPERATE THE WINTER LODGE, A POPULAR MID-PENINSULA RECREATION FACILITY AND THE ONLY PERMANENT OUTDOOR ICE SKATING RINK WEST OF THE SIERRAS WHICH WAS ACQUIRED BY THE CITY OF PALO ALTO AS A RESULT OF A 1985 VOTER APPROVED MANDATE. THOUSANDS OF PRE-SCHOOLERS THROUGH SENIORS FROM SAN JOSE TO REDWOOD CITY AND THOSE WHO ENROLL IN A WIDE RANGE OF CLASSES FROM BEGINNING TO ADVANCED ARE SERVED BY THE WINTER LODGE.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02389730
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07969
IRS990/OfficeExpensesGrp/ProgramServicesAmt071719
IRS990/OfficeExpensesGrp/TotalAmt079688
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt076995
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IRS990/OtherExpensesGrp/Desc0EQUIPMENT COSTS
IRS990/OtherExpensesGrp/Desc1UTILITIES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt215551
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IRS990/OtherExpensesGrp/ProgramServicesAmt1180616
IRS990/OtherExpensesGrp/ProgramServicesAmt2139961
IRS990/OtherExpensesGrp/ProgramServicesAmt325165
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IRS990/OtherExpensesGrp/TotalAmt1200684
IRS990/OtherExpensesGrp/TotalAmt2155512
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IRS990/PayrollTaxesGrp/ProgramServicesAmt087868
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IRS990/ProgramServiceRevenueGrp/Desc2SINGLE ADMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc3SKATE RENTALS
IRS990/ProgramServiceRevenueGrp/Desc4INDIVIDUAL LESSONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1490033
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2462867
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3123208
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IRS990/PYOtherExpensesAmt01046340
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01987468
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02043377
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-119065
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt01619629
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01338597
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0623621
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0318295
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IRS990ScheduleA/InvestmentIncomeCYPct00.00710
IRS990ScheduleA/InvestmentIncomePYPct00.00460
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99290
IRS990ScheduleA/PublicSupportPY509Pct00.99540
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01754741
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0942113
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08882824
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0663434
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0813611
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0412861
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01432430
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01845291
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0563038
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
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