Civic Intelligence

Sioux Falls Figure Skating Club

EIN 91-1755172 • 501(c)3 • Sioux Falls, SD

Profile

Figure skating instruction and advancement

4300 N Babhalla DriveSioux Falls, SD 57107

n/A

Siviq Scores

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

Liabilities / Assets

89th percentile

0.53x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

62nd percentile

8.9%

Higher net margin than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

86th percentile

51%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

-10%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$123,125

Up $41,849 (+51%) from 2024

Liabilities

Up

$65,648

Up $10,070 (+18%) from 2024

Net Assets

Up

$57,477

Up $31,779 (+124%) from 2024

Revenue

Down

$358,483

Down $40,737 (-10%) from 2024

Expenses

Down

$326,701

Down $65,656 (-17%) from 2024

Net Income

Up

$31,782

Up $24,919 (+363%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2010: $53,935Liabilities 2010: $910Net Assets 2010: $53,0252010Assets 2011: $51,635Net Assets 2011: $51,6352011Assets 2012: $51,885Liabilities 2012: $2,6872012Assets 2013: $49,934Liabilities 2013: $205Net Assets 2013: $49,7292013Assets 2014: $59,514Liabilities 2014: $84Net Assets 2014: $59,4302014Assets 2015: $76,068Liabilities 2015: $1,2372015Assets 2016: $75,280Liabilities 2016: $1,2792016Assets 2017: $80,817Liabilities 2017: $1,4432017Assets 2018: $79,526Liabilities 2018: $3,4912018Assets 2019: $47,067Liabilities 2019: $1,2602019Assets 2020: $10,074Liabilities 2020: $12,476Net Assets 2020: -$2,4022020Assets 2022: $128,887Liabilities 2022: $13,476Net Assets 2022: $115,4112022Assets 2023: $71,911Liabilities 2023: $52,618Net Assets 2023: $19,2932023Assets 2024: $81,276Liabilities 2024: $55,578Net Assets 2024: $25,6982024Assets 2025: $123,125Liabilities 2025: $65,648Net Assets 2025: $57,4772025

Highlighted filing

2025

Assets$123,125
Liabilities$65,648
Net Assets$57,477

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $79,608Expenses 2010: $103,791Net Income 2010: -$24,1832010Revenue 2011: $105,037Expenses 2011: $106,427Net Income 2011: -$1,3902011Revenue 2012: $118,904Expenses 2012: $121,341Net Income 2012: -$2,4372012Revenue 2013: $106,969Expenses 2013: $106,438Net Income 2013: $5312013Revenue 2014: $133,663Expenses 2014: $123,962Net Income 2014: $9,7012014Revenue 2015: $192,430Expenses 2015: $177,029Net Income 2015: $15,4012015Revenue 2016: $184,337Expenses 2016: $185,167Net Income 2016: -$8302016Revenue 2017: $190,340Expenses 2017: $184,967Net Income 2017: $5,3732017Revenue 2018: $199,744Expenses 2018: $202,781Net Income 2018: -$3,0372018Revenue 2019: $196,243Expenses 2019: $226,463Net Income 2019: -$30,2202019Revenue 2020: $126,451Expenses 2020: $174,332Net Income 2020: -$47,8812020Revenue 2022: $276,306Expenses 2022: $256,113Net Income 2022: $20,1932022Revenue 2023: $243,064Expenses 2023: $338,882Net Income 2023: -$95,8182023Revenue 2024: $399,220Expenses 2024: $392,357Net Income 2024: $6,8632024Revenue 2025: $358,483Expenses 2025: $326,701Net Income 2025: $31,7822025

Highlighted filing

2025

Revenue$358,483
Expenses$326,701
Net Income$31,782

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.66$0.57$3.58$3.27$0.32
2024Summary only. Only limited summary data is available for this year.$0.81$0.56$0.26$3.99$3.92$0.07
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.53$0.19$2.43$3.39$0.96
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.13$1.15$2.76$2.56$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.12$0.02$1.26$1.74$0.48
2019Summary only. Only limited summary data is available for this year.$0.47$0.01$1.96$2.26$0.30
2018Summary only. Only limited summary data is available for this year.$0.80$0.03$2.00$2.03$0.03
2017Summary only. Only limited summary data is available for this year.$0.81$0.01$1.90$1.85$0.05
2016Summary only. Only limited summary data is available for this year.$0.75$0.01$1.84$1.85$0.01
2015Summary only. Only limited summary data is available for this year.$0.76$0.01$1.92$1.77$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.59$1.34$1.24$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.00$0.50$1.07$1.06$0.01
2012Summary only. Only limited summary data is available for this year.$0.52$0.03$1.19$1.21$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.52$1.05$1.06$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.01$0.53$0.80$1.04$0.24
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 7, 2023
Return Version
2022v5.0
Gross Receipts
$243,064
Mission and Program Overview

Mission

Figure skating instruction and advancement

We provide opportunities and instruction for skaters of all ages and abilities, encouraging their passion for ice sports and empowering them to reach their goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$125,887$66,349▼ $59,538
Inventories for Sale or Use-$5,562-
Accounts Receivable$3,000--
Total Assets$128,887$71,911▼ $56,976
Liabilities
Other Liabilities-$32,805-
Accounts Payable and Accrued Expenses$13,476$19,813▲ $6,337
Total Liabilities$13,476$52,618▲ $39,142
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$115,411$19,293▼ $96,118
Total Net Assets Fund Balance$115,411$19,293▼ $96,118
Total Liabilities and Net Assets / Fund Balance$128,887$71,911▼ $56,976

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$17,553$17,553
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom StengrimPresident
Olivia McdowellDirector
Sarah HansonDirector
Allie AlvineSecretary
Carl CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,734
Program Service Revenue
$211,330
Investment Income
$0
Other Revenue
$0
All Other Contributions
$13,083
Change in Net Assets
$-95,818
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$195,019
Salaries, Compensation, and Employee Benefits$143,863
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$9,186$86,781-$95,967
Other Salaries and Wages$37,199--$37,199
All Other Expenses$15,019$42-$15,061
Payroll Taxes$4,182$6,515-$10,697
Advertising-$9,081-$9,081
Fees for Services Accounting-$8,464-$8,464
Other Expenses$6,755--$6,755
Office Expenses$515$3,268-$3,783
Insurance-$2,414-$2,414
Information Technology-$864-$864
Total Functional Expenses$221,453$117,429$0$338,882
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Payables$32,805
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
No
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

An electronic paper was provided to all board members. Board members invidually attested to having had reviewed the 990 as presented.

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

Salary and other compensation is carefully reviewed by the president and other board members. It is the belief of the board that much of the salary should comprise of imrpovments or activity the director does during the year. The compensation is voted on and approved by the entire board.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Sioux Falls Figure Skating Club
EIN
91-1755172
Phone
6057593361
Address
4300 N BABHALLA DRIVE, SIOUX FALLS, SD 57107

Signing Officer

Name
Riley Block
Title
Executive Director
Phone
6057593361
Signed
2023-10-07

Organization Details

Principal Officer
Riley Block
Formed
1997
Legal Domicile
Sd
Voting Board Members
5
Independent Board Members
5
Employees
34

Preparer

Firm
LUSH CPA'S
Address
208 W IRONWOOD ST, BRANDON, SD 57005-2173
Preparer
Beverly Lush CPA
Phone
6053596034
Supplemental Narrative

Additional Explanations

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

Approximately 250 skaters received skating time and instruction to practice and improve figure skating skills. Skaters are encouraged to advance andcultivate their skills

Form 990, Part XI, Line 9

Book / tax depreciation difference -300

Raw XML Appendix338 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/IRPDocumentCnt03
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IRS990/MembershipDuesAmt018651
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0183518
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0196243
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01120934
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017553
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017553
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032805
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER CURRENT PAYABLES
IRS990ScheduleD/TotalLiabilityAmt032805
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0APPROXIMATELY 250 SKATERS RECEIVED SKATING TIME AND INSTRUCTION TO PRACTICE AND IMPROVE FIGURE SKATING SKILLS. SKATERS ARE ENCOURAGED TO ADVANCE ANDCULTIVATE THEIR SKILLS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN ELECTRONIC PAPER WAS PROVIDED TO ALL BOARD MEMBERS. BOARD MEMBERS INVIDUALLY ATTESTED TO HAVING HAD REVIEWED THE 990 AS PRESENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARY AND OTHER COMPENSATION IS CAREFULLY REVIEWED BY THE PRESIDENT AND OTHER BOARD MEMBERS. IT IS THE BELIEF OF THE BOARD THAT MUCH OF THE SALARY SHOULD COMPRISE OF IMRPOVMENTS OR ACTIVITY THE DIRECTOR DOES DURING THE YEAR. THE COMPENSATION IS VOTED ON AND APPROVED BY THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -300
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalAssetsEOYAmt071911
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IRS990/TotalAssetsGrp/EOYAmt071911
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt031734
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0117429
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0221453
IRS990/TotalFunctionalExpensesGrp/TotalAmt0338882
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013476
IRS990/TotalLiabilitiesEOYAmt052618
IRS990/TotalLiabilitiesGrp/BOYAmt013476
IRS990/TotalLiabilitiesGrp/EOYAmt052618
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0115411
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019293
IRS990/TotalOtherProgSrvcExpenseAmt0221453
IRS990/TotalProgramServiceExpensesAmt0221453
IRS990/TotalProgramServiceRevenueAmt0211330
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0211330
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0243064
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0128887
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt071911
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
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IRS990/USAddress/AddressLine1Txt0301 W IRONWOOD ST
IRS990/USAddress/CityNm0BRANDON
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057005
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RILEY BLOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06057593361
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIOUX FALLS FIGURE SKATING CLUB
ReturnHeader/Filer/BusinessNameControlTxt0SIOU
ReturnHeader/Filer/EIN0911755172
ReturnHeader/Filer/PhoneNum06057593361
ReturnHeader/Filer/USAddress/AddressLine1Txt04300 N BABHALLA DRIVE
ReturnHeader/Filer/USAddress/CityNm0SIOUX FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057107
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LUSH CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0208 W IRONWOOD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRANDON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0570052173
ReturnHeader/PreparerPersonGrp/PhoneNum06053596034
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BEVERLY LUSH CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-14T17:05:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RILEY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BLOCK
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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