ST PAUL FIGURE SKATING CLUB INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ST PAUL FIGURE SKATING CLUB INC (EIN 41-6039062)
- Tax period
- 2022-10-01 to 2023-09-30
- Filed
- 2024-02-15
- IRS object ID
- 202410469349300601
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-15T10:58:16Z | ReturnTs |
| Tax Period End | 2023-09-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 416039062 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST PAUL FIGURE SKATING CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STPA | BusinessNameControlTxt |
| Phone | 6514420363 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 506 GRAND HL | AddressLine1Txt |
| City | SAINT PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 551022613 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Karen Hartje | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 6514420363 | PhoneNum |
| Signature | 2024-02-14 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | David Miller | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 730 Marie Ave W | AddressLine1Txt |
| City | Mendota Heights | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55118 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $507,641 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.stpaulfsc.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | St. Paul Figure Skating Club promotes and encourages participation in the sport of figure skating. The club offers daily practice sessions, seminars, shows, and competitions for figure skaters. Member skaters are encouraged to achieve the highest test levels and participate in qualifying competitions leading to national and international competitions. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $36,259 | PYContributionsGrantsAmt |
| CY Contributions Grants | $35,650 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $481,501 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $471,991 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $517,760 | PYTotalRevenueAmt |
| CY Total Revenue | $507,641 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $28,001 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25,704 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $368,164 | PYOtherExpensesAmt |
| CY Other Expenses | $429,114 | CYOtherExpensesAmt |
| PY Total Expenses | $396,165 | PYTotalExpensesAmt |
| CY Total Expenses | $458,318 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $121,595 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $49,323 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $334,399 | TotalAssetsBOYAmt |
| Total Assets EOY | $399,334 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $65,963 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $81,575 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $268,436 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $317,759 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | St. Paul Figure Skating Club promotes and encourages participation in the sport of figure skating. The club offers daily practice sessions, seminars, shows, and competitions for figure skaters. Member skaters are encouraged to achieve the highest test levels and participate in qualifying competitions leading to national and international competitions. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $309,957 | ExpenseAmt |
| Grant | $3,500 | GrantAmt |
| Revenue | $384,695 | RevenueAmt |
| Desc | Ice and Programs: Ice is purchased for daily training sessions during which private and group lessons are given. Daily sessions allow skaters to work on mastering the skating skills needed to progress in the sport of figure skating. This year skaters competed in qualifying sectional competitions. The grants are travel stipends awarded to St. Paul FSC skaters who train with SPFSC and qualify and travel to Sectionals (or equivalent qualifying events). Stipend costs are partially offset by the awards included in Part VIII, line 1f. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $35,037 | ExpenseAmt |
| Revenue | $37,917 | RevenueAmt |
| Desc | Competitions: St. Paul FSC held the Basic Skills competition in May 2023 and the Annual Skate St. Paul competition in July 2023. Both were sanctioned events by US Figure Skating. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $13,007 | ExpenseAmt |
| Revenue | $19,700 | RevenueAmt |
| Desc | Shows and Activities: Skaters participate in the St. Paul FSC Annual Spring Skating Show and the Annual Holiday Skating Show. These shows provide the skaters with an opportunity to perform or participate in choreographed individual and/or group programs for families, friends, and the community. St. Paul FSC also hosts skater events such as Halloween Skate, Skate with Santa, and Family Skate nights. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $14,389 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $29,679 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $372,390 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Karen Hartje | PersonNm |
| Phone | 6514420363 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 506 Grand Hill | AddressLine1Txt |
| City | Saint Paul | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55102 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| David Miller | |||||
| President | 10.00 | Yes (X) | $0 | $0 | $0 |
| Carolyn Marker | |||||
| Vice President | 35.00 | Yes (X) | $0 | $0 | $0 |
| Karen Hartje | |||||
| Treasurer | 10.00 | Yes (X) | $0 | $0 | $0 |
| Pam Carlson | |||||
| Secretary | 20.00 | Yes (X) | $12,000 | $0 | $0 |
| Lori Rothmund | |||||
| Board Member | 10.00 | $0 | $0 | $0 | |
| Lee Gardner | |||||
| Board Member | 10.00 | $0 | $0 | $0 | |
| Karen Meck | |||||
| Board Member | 15.00 | $13,704 | $0 | $0 | |
| Jason Klapste | |||||
| Board Member | 10.00 | $0 | $0 | $0 | |
| Jennifer Kelly | |||||
| Board Member | 10.00 | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $25,704 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $31,355 | MembershipDuesAmt |
| Fundraising | $1,468 | FundraisingAmt |
| All Other Contributions | $2,827 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $35,650 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Shows and Activities | 900099 | $19,700 | $19,700 |
| Programs and Ice | 900099 | $384,695 | $384,695 |
| Competitions | 900099 | $37,917 | $37,917 |
| Seminars and Camps | 900099 | $24,414 | $24,414 |
| Testing | 900099 | $3,530 | $3,530 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,735 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,735 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $471,991 | TotalProgramServiceRevenueAmt |
| Investment Income | InvestmentIncomeGrp | |
| Incm From Invest Bond Proceeds | IncmFromInvestBondProceedsGrp | |
| Royalties Revenue | RoyaltiesRevenueGrp | |
| Gross Rents | GrossRentsGrp | |
| Less Rental Expenses | LessRentalExpensesGrp | |
| Rental Income Or Loss | RentalIncomeOrLossGrp | |
| Net Rental Income Or Loss | NetRentalIncomeOrLossGrp | |
| Gross Amount Sales Assets | GrossAmountSalesAssetsGrp | |
| Less Cost Oth Basis Sales Expnss | LessCostOthBasisSalesExpnssGrp | |
| Gain Or Loss | GainOrLossGrp | |
| Net Gain Or Loss Investments | NetGainOrLossInvestmentsGrp |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $507,641 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $471,991 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,500 | TotalAmt |
| Program Services | $3,500 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,704 | TotalAmt |
| Program Services | $13,704 | ProgramServicesAmt |
| Management And General | $12,000 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,000 | TotalAmt |
| Management And General | $13,000 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,112 | TotalAmt |
| Management And General | $24,112 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,508 | TotalAmt |
| Management And General | $8,508 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,325 | TotalAmt |
| Management And General | $3,325 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $970 | TotalAmt |
| Management And General | $970 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,694 | TotalAmt |
| Management And General | $1,694 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Competitions and Awards Banquet | $39,260 | $35,037 | $4,223 |
| Ice and Program Expenses | $292,753 | $292,753 | |
| Tests and USFS Membership Dues | $22,933 | $4,837 | $18,096 |
| Shows and Activities | $13,007 | $13,007 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,552 | TotalAmt |
| Program Services | $9,552 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $458,318 | TotalAmt |
| Program Services | $372,390 | ProgramServicesAmt |
| Management And General | $85,928 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $322,196 | BOYAmt |
| EOY | $317,297 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,869 | BOYAmt |
| EOY | $4,302 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,364 | BOYAmt |
| EOY | $77,735 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,187 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,187 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $970 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $334,399 | BOYAmt |
| EOY | $399,334 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,368 | BOYAmt |
| EOY | $26,485 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,595 | BOYAmt |
| EOY | $55,090 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,963 | BOYAmt |
| EOY | $81,575 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,436 | BOYAmt |
| EOY | $317,759 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,436 | BOYAmt |
| EOY | $317,759 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $334,399 | BOYAmt |
| EOY | $399,334 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $49,323 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Supported Organizations | 0 | SupportedOrganizationsCnt |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $27,831 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,405 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,417 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,259 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35,650 | CurrentTaxYearAmt |
| Total | $141,562 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $566,485 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $459,647 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $341,172 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $481,501 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $471,991 | CurrentTaxYearAmt |
| Total | $2,320,796 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $594,316 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $478,052 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $364,589 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $517,760 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $507,641 | CurrentTaxYearAmt |
| Total | $2,462,358 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,462,358 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $594,316 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $478,052 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $364,589 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $517,760 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $507,641 | CurrentTaxYearAmt |
| Total | $2,462,358 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land | LandGrp | |
| Buildings | BuildingsGrp | |
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,187 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,187 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Land Buildings | OtherLandBuildingsGrp | |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 4d | Seminars and Camps: Expenses $9,552 and Revenue $24,414. St. Paul FSC offers seminars to skaters to concentrate on specific aspects of the sport. This year St. Paul FSC hosted three Rising Stars Camps during the summer and special skills seminars throughout the year in addition to the daily training programs. Testing Program: Expenses $4,837 and Revenues $3,530. Revenues from the testing program also help cover the costs of test sessions and test medals awarded at the St. Paul FSC Annual Awards Banquet. Annual Awards Banquet revenues of $1,735 reflect proceeds collected to offset the cost of the meal and venue rental. |
| Part VI, Line 11b | The financials per the Tax Return agree with the financial statements presented and reviewed by the Board of Directors at board meetings. FOrm 990 was uploaded to the Board Portal, accessible by all board members |
| Part VI, Line 19 | St. Paul Figure Skating Club governance, policies, and financial statements are available to members through the club website or upon request. The organization does not make its governing documents and financial statements available to the public. |
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