Civic Intelligence

High Tempo Skates Corporation

EIN 85-2968839 • 501(c)3 • San Diego, CA

Profile

To provide hockey development opportunities for families in need of financial support

12095 Oakview WaySan Diego, CA 92128

www.hightemposkateclinics.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

16th percentile

-42%

Higher net margin than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

13th percentile

-84%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

-14%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$1,421

Down $7,735 (-84%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$1,421

Down $7,735 (-84%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin16th percentile

Revenue

Down

$18,500

Down $3,010 (-14%) from 2023

Expenses

Up

$26,235

Up $12,935 (+97%) from 2023

Net Income

Down

-$7,735

Down $15,945 (-194%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$10K$5.0K$0Assets 2021: $1,101Net Assets 2021: $1,1012021Assets 2022: $0Net Assets 2022: $02022Assets 2023: $9,156Net Assets 2023: $9,1562023Assets 2024: $1,421Net Assets 2024: $1,4212024

Highlighted filing

2024

Assets$1,421
Liabilities-
Net Assets$1,421
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

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

$30K$20K$10K$0-$10KRevenue 2021: $21,007Expenses 2021: $19,906Net Income 2021: $1,1012021Revenue 2022: $9,300Expenses 2022: $14,510Net Income 2022: -$5,2102022Revenue 2023: $21,510Expenses 2023: $13,300Net Income 2023: $8,2102023Revenue 2024: $18,500Expenses 2024: $26,235Net Income 2024: -$7,7352024

Highlighted filing

2024

Revenue$18,500
Expenses$26,235
Net Income-$7,735
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,421
Liabilities
-
Net assets
$1,421
Revenue
$18,500
Expenses
$26,235
Net income
-$7,735
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.42$1.42$18.5$26.2$7.74
2023Detailed filing. Detailed filing data is available for this year.$9.16$9.16$21.5$13.3$8.21
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$9.30$14.5$5.21
2021Detailed filing. Detailed filing data is available for this year.$1.10$1.10$21.0$19.9$1.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$18,500
Mission and Program Overview

Mission

To provide hockey development opportunities for families in need of financial support

Program Services

DescriptionGrantsExpenses
PROVIDED HOCKEY DEVELOPMENT OPPORTUNITIES FOR FAMILIES IN NEED OF FINANCIAL SUPPORT-$26,235
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES DRAGESCUPresident & CEOPT$0--
JENNIFER M DRAGESCUCFOPT$0--
Filing and Contact Details

Filer

Filer Name
High Tempo Skates Corporation
EIN
85-2968839
Phone
3138057397
Address
12095 OAKVIEW WAY, SAN DIEGO, CA 92128

Signing Officer

Name
James Dragescu
Title
President & CEO
Signed
2025-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Legacy Park Advisors
Address
750 B STREET STE 1220, SAN DIEGO, CA 92101
Preparer
Gregory S Park CPA
Phone
8582252355
Supplemental Narrative

Additional Explanations

Other Expenses.1012

“Insurance $600”

Other Expenses.1

“ICE FACILITY FEES $7500”

Other Expenses.2

“COACH EXPENSES $5000”

Other Expenses.3

“JERSEY EXPENSE $5000”

Other Expenses.4

“Gear/equipment expense $4635”

Other Expenses.5

“HOTEL FEE $1500”

Other Expenses.6

“Food/drink for anaheim camp $1000”

Other Expenses.7

“Food/drink santa barbara camp $1000”

Raw XML Appendix146 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JAMES DRAGESCU
IRS990EZ/BooksInCareOfDetail/PhoneNum03138057397
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt012095 OAKVIEW WAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092128
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt09156
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01421
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-7735
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt09156
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01421
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt018500
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt09156
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01421
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt09156
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01421
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES DRAGESCU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JENNIFER M DRAGESCU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President & CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CFO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt026235
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE HOCKEY DEVELOPMENT OPPORTUNITIES FOR FAMILIES IN NEED OF FINANCIAL SUPPORT
IRS990EZ/ProgramServiceRevenueAmt018500
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED HOCKEY DEVELOPMENT OPPORTUNITIES FOR FAMILIES IN NEED OF FINANCIAL SUPPORT
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt026235
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt026235
IRS990EZ/TotalProgramServiceExpensesAmt026235
IRS990EZ/TotalRevenueAmt018500
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https://www.hightemposkateclinics.com/
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt014110
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt014110
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt018500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt07400
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt09300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt021007
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt056207
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt070317
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt018500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt021510
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt09300
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt021007
IRS990ScheduleA/Total509Grp/TotalAmt070317
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt018500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt021510
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt09300
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt021007
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt070317
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Insurance $600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ICE FACILITY FEES $7500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COACH EXPENSES $5000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JERSEY EXPENSE $5000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GEAR/EQUIPMENT EXPENSE $4635
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5HOTEL FEE $1500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FOOD/DRINK FOR ANAHEIM CAMP $1000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FOOD/DRINK SANTA BARBARA CAMP $1000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.7
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES DRAGESCU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGH TEMPO SKATES CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0852968839
ReturnHeader/Filer/PhoneNum03138057397
ReturnHeader/Filer/USAddress/AddressLine1Txt012095 OAKVIEW WAY
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092128
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0872496512
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEGACY PARK ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0750 B STREET STE 1220
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092101
ReturnHeader/PreparerPersonGrp/PhoneNum08582252355
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGORY S PARK CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-12T09:46:55-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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