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        <BusinessNameLine1Txt>ST PAUL FIGURE SKATING CLUB INC</BusinessNameLine1Txt>
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      <MissionDesc>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 skating competitions.</MissionDesc>
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      <Desc>Ice and Programs: Ice is purchased for daily training sessions in 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, because of Covid, a series of eight competitions replaced the traditional US qualifying season competitions. No grants were made this year because no skaters training with St. Paul FSC advanced to USFS Nationals which was limited to Senior, Junior, and select novices due to Covid.</Desc>
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        <Desc>Competitions: St. Paul FSC held the June Bug Basic Skills competition in May and the Annual Skate St. Paul competition in July. These competitions were both canceled in the prior year due to Covid 19.</Desc>
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        <Desc>Seminars and Camps: St. Paul FSC offers seminars to concentrate on specific aspects of the sport. This year, St. Paul FSC hosted two skating camps in the summer and special skills seminars throughout the year in addition to the daily training program.</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Testing Program: Expenses $3,549 Revenue: $8,818 St. Paul FSC offers a testing program providing monthly test sessions to allow skaters to test their program through the United States Figure Skating (USFS) Test Program. The revenue from the testing program also covers the cost of the test medals included in the St. Paul FSC Annual Awards Banquet cost in Part IX, line 24 (b) and (c). Shows and Activities: Expenses $5,129 Revenue: $8,373 Skaters participate in the St. Paul FSC Annual Spring Skating Show and the Annual Holiday Skating Show. St. Paul FSC also holds skater events such as Family Skate nights. These shows provide an opportunity for the skaters to perform or participate in choreographed individual and/or group programs for families, friends, and the community at large. In addition to the preceding, the St. Paul FSC hosts an Annual Awards Banquet where skaters are recognized for their testing and competition achievements and receive medals. Officials and volunteers are recognized for their contributions of time and talent to the sport of figure skating. As previously mentioned with the description of the testing program, the revenue from the testing program also covers the cost of the test medals awarded at the Annual Banquet. The general expenses associated with the Banquet totaled $3,360 as reflected in Part IX, line 24 (b) and (c) and were partially offset by revenues of $1,860 Part VIII 2(f) (a) and (b).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Financials per the Tax Return agree with the financial statements presented and reviewed by the board of directors at Board meetings and Form 990 was emailed to all Board members.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>St. Paul figure skating club governance, policies, and financial statements are available to members either through the club website or upon request. The organization does not make its governing documents and financial statements available to the public.</ExplanationTxt>
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    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>Our form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return, was approved by the IRS, with a new due date of August 15, 2022.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>