COMMUNITY SKATING INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY SKATING INC (EIN 77-0089303)
- Tax period
- 2014-05-01 to 2015-04-30
- Filed
- 2015-10-23
- IRS object ID
- 201542969349301019
- Schema version
- 2014v5.0
- 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 | 2015-10-23T16:00:08-05:00 | ReturnTs |
| Tax Period End | 2015-04-30 | 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 | 2479 EAST BAYSHORE ROAD SUITE 285 | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94303 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-05-01 | 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 | 2015-10-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JACK MORTON | PreparerPersonNm |
| PTIN | P00097139 | PTIN |
| Phone | 6503236665 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | 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 | $1,409,717 | 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 | 69 | TotalEmployeeCnt |
| Total Volunteers | 13 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,100 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,500 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,405,804 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,386,272 | CYProgramServiceRevenueAmt |
| PY Investment Income | $348 | PYInvestmentIncomeAmt |
| CY Investment Income | $153 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$4,454 | PYOtherRevenueAmt |
| CY Other Revenue | $1,027 | CYOtherRevenueAmt |
| PY Total Revenue | $1,407,798 | PYTotalRevenueAmt |
| CY Total Revenue | $1,393,952 | 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 | $794,049 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $824,402 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $12,997 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $445,462 | PYOtherExpensesAmt |
| CY Other Expenses | $562,526 | CYOtherExpensesAmt |
| PY Total Expenses | $1,239,511 | PYTotalExpensesAmt |
| CY Total Expenses | $1,386,928 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $168,287 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,024 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,055,388 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,062,412 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,055,388 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,062,412 | 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 | $997,178 | ExpenseAmt |
| Revenue | $1,386,272 | RevenueAmt |
| Desc | COMMUNITY SKATING, INC. OFFERS BEGINNING TO ADVANCED ICE SKATING LESSONS TO PRE-SCHOOLERS, YOUTH AND ADULTS IN ONE OF THE LARGEST SKILLED DEVELOPMENT PROGRAMS IN THE NATION. UNDER THE AUSPICES OF THE ICE SKATING INSTITUTE (ISI),CSI PROVIDES ADVANCED LEVEL LESSONS TO THOSE WISHING TO OBTAIN NATIONALLY ACCREDITED SKATING JUDGING. 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. PROVIDES A TENNIS SKILL DEVELOPMENT PROGRAM, CONCENTRATING ON YOUNGER, BEGINNING PLAYERS. | Desc |
| Total Program Service Expenses | $997,178 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 0 | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| 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 | 69 | 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 |
| 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 (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| SHERYL KELLER | ||||||
| CO-PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JACK MORTON | ||||||
| CO-PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARIANNE LIPANOVICH | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENNIFER LANG | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBIN YOUNG AMES | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAROLINE BOWKER BLISS | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DORETA BONNER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA STEBBINS JENSEN | ||||||
| EXECUTIVE DIRECTOR | 35.00 | Yes (X) | $134,931 | $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 VANDER LAAN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $134,931 | 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 | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $6,500 | AllOtherContributionsAmt |
| Total Contributions | $6,500 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ADMISSIONS & LESSONS | 713990 | $1,284,441 | $1,284,441 |
| SKATE RENTALS/SHOP WOR | 532000 | $83,591 | $83,591 |
| COSTUME FEES | 713990 | $18,240 | $18,240 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,386,272 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $153 | TotalRevenueColumnAmt |
| Exclusion | $153 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $16,792 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $15,765 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,027 | TotalRevenueColumnAmt |
| Exclusion | $1,027 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,393,952 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,386,272 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,180 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,000 | TotalAmt |
| Program Services | $88,900 | ProgramServicesAmt |
| Management And General | $36,830 | ManagementAndGeneralAmt |
| Fundraising | $1,270 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $533,637 | TotalAmt |
| Program Services | $373,546 | ProgramServicesAmt |
| Management And General | $154,755 | ManagementAndGeneralAmt |
| Fundraising | $5,336 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,673 | TotalAmt |
| Program Services | $60,671 | ProgramServicesAmt |
| Management And General | $25,135 | ManagementAndGeneralAmt |
| Fundraising | $867 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,092 | TotalAmt |
| Program Services | $53,964 | ProgramServicesAmt |
| Management And General | $22,357 | ManagementAndGeneralAmt |
| Fundraising | $771 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,250 | TotalAmt |
| Program Services | $8,325 | ProgramServicesAmt |
| Management And General | $925 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185 | TotalAmt |
| Program Services | $185 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $600 | TotalAmt |
| Program Services | $420 | ProgramServicesAmt |
| Management And General | $174 | ManagementAndGeneralAmt |
| Fundraising | $6 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,065 | TotalAmt |
| Program Services | $41,345 | ProgramServicesAmt |
| Management And General | $17,129 | ManagementAndGeneralAmt |
| Fundraising | $591 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,809 | TotalAmt |
| Program Services | $79,809 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,314 | TotalAmt |
| Program Services | $17,020 | ProgramServicesAmt |
| Management And General | $7,051 | ManagementAndGeneralAmt |
| Fundraising | $243 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| UTILITIES | $125,343 | $87,740 | $36,350 | $1,253 |
| EQUIPMENT COSTS | $105,562 | $73,893 | $30,613 | $1,056 |
| BUILDING COSTS | $85,321 | $59,725 | $24,743 | $853 |
| BANK CHARGES | $35,842 | $25,090 | $10,394 | $358 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,235 | TotalAmt |
| Program Services | $26,545 | ProgramServicesAmt |
| Management And General | $10,297 | ManagementAndGeneralAmt |
| Fundraising | $393 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,386,928 | TotalAmt |
| Program Services | $997,178 | ProgramServicesAmt |
| Management And General | $376,753 | ManagementAndGeneralAmt |
| Fundraising | $12,997 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,888 | BOYAmt |
| EOY | $5,888 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,306,952 | BOYAmt |
| EOY | $1,310,653 | 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 | $1,939,229 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,248,363 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $687,539 | BOYAmt |
| EOY | $690,866 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,009 | BOYAmt |
| EOY | $10,005 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,055,388 | BOYAmt |
| EOY | $2,062,412 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,055,388 | BOYAmt |
| EOY | $2,062,412 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,055,388 | BOYAmt |
| EOY | $2,062,412 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,055,388 | BOYAmt |
| EOY | $2,062,412 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $7,024 | 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 | $10,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,795 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,595 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,100 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,500 | CurrentTaxYearAmt |
| Total | $49,990 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,199,983 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,281,592 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,318,047 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,401,350 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,387,299 | CurrentTaxYearAmt |
| Total | $6,588,271 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,209,983 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,298,387 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,328,642 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,407,450 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,393,799 | CurrentTaxYearAmt |
| Total | $6,638,261 | 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 | $6,638,261 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,795 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $330 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $626 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $348 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $153 | CurrentTaxYearAmt |
| Total | $3,252 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,795 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $330 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $626 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $348 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $153 | CurrentTaxYearAmt |
| Total | $3,252 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,839 | CurrentTaxYearMinus4YearsAmt |
| Total | $15,839 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,227,617 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,298,717 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,329,268 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,407,798 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,393,952 | CurrentTaxYearAmt |
| Total | $6,657,352 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99710 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99430 | PublicSupportPY509Pct |
| Investment Income CY | 0.00050 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00090 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $813,609 | OtherCostOrOtherBasisAmt |
| Depreciation | $447,122 | DepreciationAmt |
| Book Value | $366,487 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,125,620 | OtherCostOrOtherBasisAmt |
| Depreciation | $801,241 | DepreciationAmt |
| Book Value | $324,379 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $690,866 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SHOW REVENUE | Event1Nm |
| Gross Receipts Event1 | $16,792 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $16,792 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $15,765 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $16,792 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $16,792 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $15,765 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $15,765 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $1,027 | NetIncomeSummaryAmt |
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 PROVIDES DISCOUNTED TAX & ACCOUNTING SERVICES TO CSI. | RelationshipDescriptionTxt |
| Transaction | $9,250 | TransactionAmt |
| Transaction | TOTAL FEE FOR ANNUAL TAX RETURN AND ACCOUNTING SERVICES OF $15,775 LESS CONTRIBUTED SERVICES OF $6,525 FOR NET PAID OF $9,250. | 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 11 | 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. |
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