FORESTWOOD SKATING CLUB INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
FORESTWOOD SKATING CLUB INC (EIN 27-2362736)
Tax period
2022-09-01 to 2023-08-31
Filed
2024-02-14
IRS object ID
202420459349301847
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

FieldValueIRS element (for citing)
Return2024-02-14T14:50:00-05:00ReturnTs
Tax Period End2023-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN988409350PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Franklin Tax & Accounting ServiceBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line111533 Reserve WayAddressLine1Txt
CityColumbia StationCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44028ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN272362736EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FORESTWOOD SKATING CLUB INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFOREBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 FORESTWOOD DRAddressLine1Txt
CityClevelandCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44134ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCOREY GRAYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2166476185PhoneNum
Signature2024-02-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCOREYPersonFirstNm
Person LastGRAYPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonF Franklin CPAPreparerPersonNm
PTINP01273234PTIN
Phone4402365423PhoneNum
Preparation2024-02-14PreparationDt
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$339,105GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation2017FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionSKATING LESSONS PROVIDED INCLUDING COMPETITION OPPORTUNITIESActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers65TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$547,478PYContributionsGrantsAmt
CY Contributions Grants$339,105CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$547,478PYTotalRevenueAmt
CY Total Revenue$339,105CYTotalRevenueAmt
PY Grants And Similar Paid$332,131PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$301,191CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$71,127PYOtherExpensesAmt
CY Other Expenses$85,519CYOtherExpensesAmt
PY Total Expenses$403,258PYTotalExpensesAmt
CY Total Expenses$386,710CYTotalExpensesAmt
PY Revenues Less Expenses$144,220PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$47,605CYRevenuesLessExpensesAmt
Total Assets BOY$299,938TotalAssetsBOYAmt
Total Assets EOY$263,247TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$299,938NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$263,247NetAssetsOrFundBalancesEOYAmt
MissionSKATING LESSONS PROVIDED INCLUDING COMPETITION OPPORTUNITIESMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$386,710ExpenseAmt
Revenue$339,234RevenueAmt
DescSKATING LESSONS PROVIDED INCLUDING COMPETITION OPPORTUNITIES. MONEY RAISING ACTIVITIES TO DONATE TO OTHER TAX EXEMPT ORGINATIONS SUCH AS SCHOOLS, COLLEGE AND CHURCHES.Desc
Total Program Service Expenses$386,710TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonEdward KiralyPersonNm
Phone2166476185PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 FORESTWOOD DRAddressLine1Txt
CityClevelandCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44134ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Jackie Gray
Secretary30.000.00Yes (X)$0$0$0
Edward Kiraly
Treasurer10.000.00Yes (X)$0$0$0
COREY GRAY
PRESIDENT20.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$221,281FederatedCampaignsAmt
Membership Dues$80,934MembershipDuesAmt
Fundraising$33,917FundraisingAmt
All Other Contributions$2,973AllOtherContributionsAmt
Total Contributions$339,105TotalContributionsAmt
Contri Rpt Fundraising Event$33,917ContriRptFundraisingEventAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$339,105TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$301,191TotalAmt
Program Services$301,191ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$500TotalAmt
Program Services$500ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$614TotalAmt
Program Services$614ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
RENT$50,778$50,778
USFSA FEE AND MEMBERSHIP FEE$11,007$11,007
TO BALANCE-$129-$129

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$22,749TotalAmt
Program Services$22,749ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$386,710TotalAmt
Program Services$386,710ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt
FieldValueIRS element (for citing)
Joint CostsYes (X)JointCostsInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$263,247EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$299,938BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$299,938BOYAmt
EOY$263,247EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$299,938BOYAmt
EOY$263,247EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$299,938BOYAmt
EOY$263,247EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$299,938BOYAmt
EOY$263,247EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$47,605ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$10,914OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$46,578CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$35,568CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$46,265CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$55,152CurrentTaxYearMinus1YearAmt
Current Tax Year$80,934CurrentTaxYearAmt
Total$264,497TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$496,250CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$366,705CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$175,344CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$492,321CurrentTaxYearMinus1YearAmt
Current Tax Year$258,171CurrentTaxYearAmt
Total$1,788,791TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$542,828CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$402,273CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$221,609CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$547,473CurrentTaxYearMinus1YearAmt
Current Tax Year$339,105CurrentTaxYearAmt
Total$2,053,288TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,053,288PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$180CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5CurrentTaxYearMinus1YearAmt
Current Tax Year$8CurrentTaxYearAmt
Total$220TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$180CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5CurrentTaxYearMinus1YearAmt
Current Tax Year$8CurrentTaxYearAmt
Total$220TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$542,851CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$402,453CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$221,613CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$547,478CurrentTaxYearMinus1YearAmt
Current Tax Year$339,113CurrentTaxYearAmt
Total$2,053,508TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99990PublicSupportCY509Pct
Public Support PY5090.99990PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Euclid FundEvent1Nm
Event2miscEvent2Nm

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1SEE ATTACHED SCHEDULE ISBusinessNameLine1Txt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2OFFICERS COREY GRAY AND JACKIE GRAY ARE HUSBAND AND WIFE.DIRECTORS DANNY LAMBERT AND AMANDA LAMBERT ARE MARRIED.
Members or stockholder classes and rights Part VI line 6MEMBERS ARE VOLUNTEERS WHO RECEIVE NO FEES OR WAGES. THEY ARE PARENTS WHO HAVE ORGANIZED A CLUB SO THEIR CHILDREN CAN LEARN HOW TO ICE SKATE BY PROVIDING PEOPLE WHO CAN TEACH SKATING.
Form 990 governing body review Part VI line 11THE DIRECTORS REVIEWED THE FORM 990 BEFORE IT WAS FILED.
Governing documents etc available to public Part VI line 19Public can go on our website to see the governing documents
Explanation of other changes in net assets or fund balances Part XI line 94. Money Market Amount at end of the year. $10,913.92
List of other expenses Part IX line 24e1. Contributions to Organizations over $5,000.00. $203,615.60.002. Contributions to other Organizations and other Misc. expenses.3. Prior year income distributed this year.

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