Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Utah Figure Skating Club
EIN 87-6122788 • 501(c)3 • Bountiful, UT
Profile
Foster, promote, encourage, advance and improve the sport of ice skating.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.39x
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% 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
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Balance Sheet
Assets
Up$105,232
Up $13,395 (+15%) from 2024
Liabilities
Up$40,844
Up $39,084 (+2221%) from 2024
Net Assets
Down$64,388
Down $25,689 (-29%) from 2024
Revenue
Down$60,735
Down $37,708 (-38%) from 2024
Expenses
Down$86,424
Down $3,811 (-4.2%) from 2024
Net Income
Down-$25,689
Down $33,897 (-413%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $105,232
- Liabilities
- $40,844
- Net assets
- $64,388
- Revenue
- $60,735
- Expenses
- $86,424
- Net income
- -$25,689
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 17, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $60,816
Mission and Program Overview
Mission
Foster, promote, encourage, advance and improve the sport of ice skating.
Aim to promote the sport of figure skating, and the development of skater, through education, performance, testing, and competition.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $91,837 | $104,750 | ▲ $12,913 |
| Prepaid Expenses and Deferred Charges | - | $482 | - |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $91,837 | $105,232 | ▲ $13,395 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Deferred Revenue | $1,760 | $36,603 | ▲ $34,843 |
| Accounts Payable and Accrued Expenses | - | $2,501 | - |
| Other Liabilities | - | $1,740 | - |
| Total Liabilities | $1,760 | $40,844 | ▲ $39,084 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $90,077 | $60,449 | ▼ $29,628 |
| Net Assets With Donor Restrictions | - | $3,939 | - |
| Total Net Assets Fund Balance | $90,077 | $64,388 | ▼ $25,689 |
| Total Liabilities and Net Assets / Fund Balance | $91,837 | $105,232 | ▲ $13,395 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $31,143 | $31,143 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Kristy Rogers | President |
| Michael Rogers | Vice President |
| Valeria Lyman | Jr Board |
| Rachel Lodder | Coach Rep |
| Rebecca Hayes | Membership |
| Jessica Schlawin | SafeSport |
| Tammy Crawford | Secretary |
| Michael Roberts | Tech Admin |
| Don Lyman | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $13,000
- Program Service Revenue
- $46,463
- Investment Income
- $1,188
- Other Revenue
- $84
- All Other Contributions
- $13,000
- Change in Net Assets
- $-25,689
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $85,215 |
| Grants and Similar Amounts Paid | $1,209 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Office Expenses | - | $9,633 | - | $9,633 |
| Fees for Services Accounting | - | $5,651 | - | $5,651 |
| Fees for Services Other | $4,962 | - | - | $4,962 |
| Other Expenses | $3,456 | $3,788 | - | $3,456 |
| Insurance | - | $2,170 | - | $2,170 |
| All Other Expenses | $22 | $1,503 | - | $1,525 |
| Grants to Domestic Individuals | $900 | - | - | $900 |
| Fees for Services Legal | - | $327 | - | $327 |
| Grants to Domestic Orgs | $309 | - | - | $309 |
| Total Functional Expenses | $63,352 | $23,072 | $0 | $86,424 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Credit Card Payable | $1,740 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- No
- Other officer compensation reviewed
- No
- 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 B, Line 11B
“No review was or will be conducted.”
Form 990, Part VI, Section C, Line 19
“No documents available to the public.”
Form 990, Page 6, Part VI, Line 11B
“Utah Figure Skating Club's board of directors receives a copy of the 990 for review before authorizing it to be filed.”
Form 990, Page 6, Part VI, Line 12C
“Section 7.2 Procedure; Action; Disclosure. No conflicting interset transaction shall be void or voidable or be enjoined, set aside, or give rise to an award of damages or other sanctions in a proceeding by a member or by or in the right of the club, solely because the conflicting interest transaction involves a director of the club or a party related to a director or an entity in which a director of the club is a director or officer or has a financial interest or solely because the director is present at or participates in the meeting of the club's board of directors or of a committee of the board of directors that authorizes, approves, or ratifies the conficting interest transaction or solely because the Directors vote is counted for such purpose if: (I) The material facts as to the Directors relationship or interest and as to the conflicting interest transaction are disclosed or are known to the Board of Directors or the Committee, and the Board of Directors or Committee in good faith authorizes, approves, or ratifies the conflicting intereset transaction by the affirmative vote of a majority of the disinterested Directors, even though the disinterested Directors are less than a Quorum; or (II) the material facts as to the Directors relationship or interest and as to the conflicting interest transaction are disclosed or are known to the member entitled to vote thereon, and the confliting interest transaction is specifically authorized, approved, or ratified in good faith by a vote of the members entitled to vote thereon; or (III) the conflicting interest transaction is fair as to the club. Common or interested Directors may be counted in determining the presence of a Quorum at a meeting of the Board of Directors or of a Committee, which authorizes, approves, or ratfies the conflicting interest transaction.”
Form 990, Page 6, Part VI, Line 19
“Other organizational documents publicly available on our website https://www.utahfsc.com/pages/clubinfo/bylaws-and-rules”
Form 990, Page 6, Part VI, Line 6
“Utah Figure Skating Club has memebers who elect the board of directors and vote on other important matters.”
Form 990, Page 6, Part VI, Line 7A
“Members elect the board of directors”
Filing and Contact Details
Filer
- Filer Name
- Utah Figure Skating Club
- EIN
- 87-6122788
- Phone
- 8018993320
- Address
- 550 North 200 West, Bountiful, UT 84010
Signing Officer
- Name
- Michael Roberts
- Title
- Officer
- Signed
- 2025-11-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Michael Rogers
- Formed
- 1953
- Legal Domicile
- Ut
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
- Volunteers
- 60
Preparer
- Firm
- Cook Martin Poulson PC
- Address
- 2180 South 1300 E Suite 430, Salt Lake City, UT 84106
- Preparer
- Elise Faucette CPA
- Phone
- 8014674450
Raw XML AppendixShowing 400 of 487 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.
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| IRS990/Desc | 0 | Hosted 4 ice shows allowing skaters to showcase their talents and gain practice in performing in front of a large audience.Hosted 32 club ice nights that included group training sessions with club coaches and club bonding events with jr. board.Hosted our annual large National level competition bringing in high level talent from across the USA to compete.Hosted the annual summer boot camp to focus on all core skills both on and off the ice.Awarded 3 scholarships to club skaters. |
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| IRS990/MissionDesc | 0 | Aim to promote the sport of figure skating, and the development of skater, through education, performance, testing, and competition. |
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| IRS990/OtherExpensesGrp/Desc | 1 | Facility Costs |
| IRS990/OtherExpensesGrp/Desc | 2 | Operating Expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Awards, Recognitions and GIfts |
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| IRS990/PrincipalOfficerNm | 0 | Michael Rogers |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Copper Cup Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Program Activities |
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| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.10290 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.13000 |
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| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.80960 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990/ScheduleBRequiredInd | 0 | true |
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| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 31143 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1740 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Credit Card Payable |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1740 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | No review was or will be conducted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Utah Figure Skating Club's board of directors receives a copy of the 990 for review before authorizing it to be filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Section 7.2 Procedure; Action; Disclosure. No conflicting interset transaction shall be void or voidable or be enjoined, set aside, or give rise to an award of damages or other sanctions in a proceeding by a member or by or in the right of the club, solely because the conflicting interest transaction involves a director of the club or a party related to a director or an entity in which a director of the club is a director or officer or has a financial interest or solely because the director is present at or participates in the meeting of the club's board of directors or of a committee of the board of directors that authorizes, approves, or ratifies the conficting interest transaction or solely because the Directors vote is counted for such purpose if: (I) The material facts as to the Directors relationship or interest and as to the conflicting interest transaction are disclosed or are known to the Board of Directors or the Committee, and the Board of Directors or Committee in good faith authorizes, approves, or ratifies the conflicting intereset transaction by the affirmative vote of a majority of the disinterested Directors, even though the disinterested Directors are less than a Quorum; or (II) the material facts as to the Directors relationship or interest and as to the conflicting interest transaction are disclosed or are known to the member entitled to vote thereon, and the confliting interest transaction is specifically authorized, approved, or ratified in good faith by a vote of the members entitled to vote thereon; or (III) the conflicting interest transaction is fair as to the club. Common or interested Directors may be counted in determining the presence of a Quorum at a meeting of the Board of Directors or of a Committee, which authorizes, approves, or ratfies the conflicting interest transaction. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Other organizational documents publicly available on our website https://www.utahfsc.com/pages/clubinfo/bylaws-and-rules |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Utah Figure Skating Club has memebers who elect the board of directors and vote on other important matters. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Members elect the board of directors |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Page 6, Part VI, Line 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Page 6, Part VI, Line 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Page 6, Part Vi, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Page 6, Part VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Page 6, Part VI, Line 7A |
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| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | true |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Utah Figure Skating Club Trust |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | UT |
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