COMMUNITY SKATING INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: COMMUNITY SKATING INC (EIN 77-0089303)
Tax period: 2020-05-01 to 2021-04-30
Filed: 2022-03-15
IRS object ID: 202210749349302456
Schema version: 2020v4.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-03-15T19:30:42-05:00	ReturnTs
Tax Period End	2021-04-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	770483462	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MORTON & ASSOCIATES INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	260 SHERIDAN AVENUE 216	AddressLine1Txt
City	PALO ALTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94306	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-05-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	770089303	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COMMUNITY SKATING INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COMM	BusinessNameControlTxt
Phone	6504934566	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3009 MIDDLEFIELD ROAD	AddressLine1Txt
City	PALO ALTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94306	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LINDA S JENSEN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6504934566	PhoneNum
Signature	2022-03-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	LINDA	PersonFirstNm
Person Last	JENSEN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOHN MORTON	PreparerPersonNm
PTIN	P00097139	PTIN
Phone	6503236665	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LINDA S JENSEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3009 MIDDLEFIELD ROAD	AddressLine1Txt
City	PALO ALTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94306	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$942,113	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WINTERLODGE.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1985	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE A COMMUNITY ICE SKATING PROGRAM	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$110,420	PYContributionsGrantsAmt
CY Contributions Grants	$623,621	CYContributionsGrantsAmt
PY Program Service Revenue	$1,453,178	PYProgramServiceRevenueAmt
CY Program Service Revenue	$279,295	CYProgramServiceRevenueAmt
PY Investment Income	$13,959	PYInvestmentIncomeAmt
CY Investment Income	$197	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$39,000	CYOtherRevenueAmt
PY Total Revenue	$1,577,557	PYTotalRevenueAmt
CY Total Revenue	$942,113	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$930,718	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$671,890	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$13,121	CYTotalFundraisingExpenseAmt
PY Other Expenses	$805,884	PYOtherExpensesAmt
CY Other Expenses	$504,114	CYOtherExpensesAmt
PY Total Expenses	$1,736,602	PYTotalExpensesAmt
CY Total Expenses	$1,176,004	CYTotalExpensesAmt
PY Revenues Less Expenses	-$159,045	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$233,891	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,933,437	TotalAssetsBOYAmt
Total Assets EOY	$1,888,438	TotalAssetsEOYAmt
Total Liabilities BOY	$106,555	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$295,447	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,826,882	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,592,991	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	COMMUNITY SKATING, INC. WAS FOUNDED TO OPERATE THE WINTER LODGE, A POPULAR MID-PENINSULA RECREATION FACILITY AND THE ONLY PERMANENT OUTDOOR ICE SKATING RINK WEST OF THE SIERRAS WHICH WAS ACQUIRED BY THE CITY OF PALO ALTO AS A RESULT OF A 1985 VOTER APPROVED MANDATE. THOUSANDS OF PRE-SCHOOLERS THROUGH SENIORS FROM SAN JOSE TO REDWOOD CITY AND THOSE WHO ENROLL IN A WIDE RANGE OF CLASSES FROM BEGINNING TO ADVANCED ARE SERVED BY THE WINTER LODGE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$972,175	ExpenseAmt
Revenue	$318,295	RevenueAmt
Desc	COMMUNITY SKATING, INC. OFFERS BEGINNING TO ADVANCED ICE SKATING LESSONS TO PRE-SCHOOLERS, YOUTH AND ADULTS IN ONE OF THE LARGEST ICE SKATING SKILL DEVELOPMENT PROGRAMS IN THE NATION. IN ADDITION, MORE THAN 15,000 DEDICATED ICE-TIME ADMISSIONS ARE PROVIDED ANNUALLY FOR SPECIAL NEEDS GROUPS, SCHOOL PHYSICAL EDUCATION CLASSES, SCOUTS, AND OTHER YOUTH AND CHURCH GROUPS. IN ACCORD WITH THE VOTER-APPROVED MANDATE, THE CITY OF PALO ALTO ACQUIRED THE LAND AND COMMUNITY SKATING, INC. ASSUMED SOLE RESPONSIBILITY FOR MAINTAINING AND IMPROVING THE WINTER LODGE FACILITY. IN ADDITION TO ITS SKATING LESSON PROGRAM, THE WINTER LODGE PROVIDES A SPECIAL PLACE FOR COMMUNITY RECREATION ON ICE. IN THE SUMMER MONTHS WHEN THE RINK IS CLOSED, COMMUNITY SKATING, INC. CONTRACTS WITH A TENNIS PROFESSIONAL TO PROVIDE A TENNIS SKILL DEVELOPMENT PROGRAM, CONCENTRATING ON YOUNGER, BEGINNING PLAYERS.	Desc
Total Program Service Expenses	$972,175	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6504934566	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3009 MIDDLEFIELD ROAD	AddressLine1Txt
City	PALO ALTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94306	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JACK MORTON
BOARD MEMBER	2.00	Yes (X)	Yes (X)	$0	$0	$0
SHERYL KELLER
BOARD MEMBER	2.00	Yes (X)	Yes (X)	$0	$0	$0
MARIANNE LIPANOVICH
CO-PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JENNIFER LANG
BOARD MEMBER	1.00	Yes (X)	Yes (X)	$0	$0	$0
ROBIN YOUNG AMES
SECRETARY	2.00	Yes (X)		$0	$0	$0
CAROLINE BLISS
TREASURER	2.00	Yes (X)		$0	$0	$0
DORETTA BONNER
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
LINDA STEBBINS JENSEN
EXECUTIVE DIRECTOR	35.00	Yes (X)	Yes (X)	$189,380	$0	$0
LOREN BROWN
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
PAT CONGRESS
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
VINCE FOECKE
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
ROBBIE GROVES
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
SUE KELSO
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JAN VAN DER LAAN
CO-PRESIDENT	2.00	Yes (X)		$0	$0	$0
JANET BROWN
SECRETARY	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$189,380	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$623,621	AllOtherContributionsAmt
Total Contributions	$623,621	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADMISSIONS & LESSONS	713990	$250,738	$250,738
PARTY FEES	713990	$18,430	$18,430
SKATE RENTALS/SHOP FEE	532000	$5,208	$5,208
COSTUME FEES	541610	$4,919	$4,919

Field	Value	IRS element (for citing)
Total Program Service Revenue	$279,295	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$197	TotalRevenueColumnAmt
Exclusion	$197	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$39,000	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$39,000	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$39,000	TotalRevenueColumnAmt
Related Or Exempt Func Income	$39,000	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$942,113	TotalRevenueColumnAmt
Related Or Exempt Func Income	$318,295	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$197	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$189,380	TotalAmt
Program Services	$142,785	ProgramServicesAmt
Management And General	$40,595	ManagementAndGeneralAmt
Fundraising	$6,000	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$396,624	TotalAmt
Program Services	$296,624	ProgramServicesAmt
Management And General	$94,000	ManagementAndGeneralAmt
Fundraising	$6,000	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$15,500	TotalAmt
Program Services	$10,500	ProgramServicesAmt
Management And General	$5,000	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$27,149	TotalAmt
Program Services	$21,149	ProgramServicesAmt
Management And General	$6,000	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$43,237	TotalAmt
Program Services	$40,290	ProgramServicesAmt
Management And General	$2,947	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$6,725	TotalAmt
Program Services	$5,225	ProgramServicesAmt
Management And General	$1,500	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$20,617	TotalAmt
Program Services	$18,597	ProgramServicesAmt
Management And General	$2,020	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,215	TotalAmt
Program Services	$10,015	ProgramServicesAmt
Management And General	$4,200	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$14,442	TotalAmt
Program Services	$10,242	ProgramServicesAmt
Management And General	$4,200	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,380	TotalAmt
Program Services	$2,380	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,503	TotalAmt
Program Services	$4,053	ProgramServicesAmt
Management And General	$450	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$112,139	TotalAmt
Program Services	$100,925	ProgramServicesAmt
Management And General	$10,093	ManagementAndGeneralAmt
Fundraising	$1,121	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$27,281	TotalAmt
Program Services	$25,281	ProgramServicesAmt
Management And General	$2,000	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
UTILITIES	$147,693	$132,993	$14,700
EQUIPMENT COSTS	$91,289	$91,289
BUILDING COSTS	$37,073	$34,070	$3,003
PROGRAM EXPENSES	$23,167	$23,167

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,590	TotalAmt
Program Services	$2,590	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,176,004	TotalAmt
Program Services	$972,175	ProgramServicesAmt
Management And General	$190,708	ManagementAndGeneralAmt
Fundraising	$13,121	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$6,004	BOYAmt
EOY	$6,004	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$916,876	BOYAmt
EOY	$978,312	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$45,000	BOYAmt
EOY	$45,000	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,621,018	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,771,901	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$955,552	BOYAmt
EOY	$849,117	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$10,005	BOYAmt
EOY	$10,005	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,933,437	BOYAmt
EOY	$1,888,438	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$6,555	BOYAmt
EOY	$6,382	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$100,000	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$289,065	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$106,555	BOYAmt
EOY	$295,447	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$871,331	BOYAmt
EOY	$743,875	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$955,551	BOYAmt
EOY	$849,116	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,826,882	BOYAmt
EOY	$1,592,991	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,933,437	BOYAmt
EOY	$1,888,438	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$233,891	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,015	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$112,804	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,296	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$115,540	CurrentTaxYearMinus1YearAmt
Current Tax Year	$623,621	CurrentTaxYearAmt
Total	$883,276	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,461,801	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,515,775	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,574,578	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,431,279	CurrentTaxYearMinus1YearAmt
Current Tax Year	$318,395	CurrentTaxYearAmt
Total	$6,301,828	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,475,816	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,628,579	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,591,874	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,546,819	CurrentTaxYearMinus1YearAmt
Current Tax Year	$942,016	CurrentTaxYearAmt
Total	$7,185,104	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	$7,185,104	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$615	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$707	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$713	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$541	CurrentTaxYearMinus1YearAmt
Current Tax Year	$197	CurrentTaxYearAmt
Total	$2,773	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$615	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$707	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$713	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$541	CurrentTaxYearMinus1YearAmt
Current Tax Year	$197	CurrentTaxYearAmt
Total	$2,773	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,476,431	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,629,286	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,592,587	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,547,360	CurrentTaxYearMinus1YearAmt
Current Tax Year	$942,213	CurrentTaxYearAmt
Total	$7,187,877	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99960	PublicSupportCY509Pct
Public Support PY509	0.99790	PublicSupportPY509Pct
Investment Income CY	0.00040	InvestmentIncomeCYPct
Investment Income PY	0.00210	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$813,611	OtherCostOrOtherBasisAmt
Depreciation	$599,848	DepreciationAmt
Book Value	$213,763	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,807,407	OtherCostOrOtherBasisAmt
Depreciation	$1,172,053	DepreciationAmt
Book Value	$635,354	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$849,117	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	PPP LOAN	Desc
Amt	$289,065	Amt

Field	Value	IRS element (for citing)
Total Liability	$289,065	TotalLiabilityAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	LINDA STEBBINS JENSEN	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$189,380	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$189,380	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	THE BOARD ANNUALLY REVIEWS THE COMPENSATION OF ITS EXECUTIVE DIRECTOR.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	JACK MORTON	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	BOARD MEMBER'S FIRM PROVIDED ACCOUTING SERVICES TO CSI	RelationshipDescriptionTxt
Transaction	MONTHLY ACCOUNTING SERVICES AND ANNUAL TAX SERVICES WERE PROVIDED BY MORTON & ASSOCIATES, INC. THEFULL COST OF $13,350 WAS REDUCED BY AN IN-KIND DONATION OF $5,175.	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	ONE OF THE BOARD MEMEBERS IS THE PRINCIPAL IN THE CPA FIRM THAT COMPILES CSI'S MONTHLY FINANCIAL STATEMENTS AND PREPARES THE ANNUAL TAX RETURN.
FORM 990, PART VI, SECTION B, LINE 11B	EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES A COPY OF FORM 990 TO REVIEW AND ANY QUESTIONS ARE ANSWERED AT THE NEXT BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS POLICY BY HOLDING MONTHLY BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 15	THE GOVERNING BOARD ANNUALLY REVIEWS STAFF COMPENSATION AND SALARIES.
FORM 990, PART VI, SECTION C, LINE 19	COMMUNITY SKATING,INC PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ON REQUEST.