Gliding Stars FY2021 filing

Tax-deductible

Buffalo, NY501(c)(3)Human ServicesEIN 16-1467439Revenue $243K in FY2021

On file with the IRS1307 Military Rd, 14217-1532 · Buffalo, NYTax-exempt since Sep 1997Publicly supported charity — 170(b)(1)(A)(vi)

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Gliding Stars, INC. Provides adaptive ice skating programs to individuals with disabilities and opportunities to reach their fullest potential and enhanced self-esteem through development of ice skating skills and performance in an annual ice skating show. The organization develops chapters in new locations, provides instructional expertise, acts as a resource to interested individuals, and promotes making ice skating accessible to all.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$80K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $5K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 28% of spending
Worth a look: pay to officers and key staff is 28% of spending; over 20%.
Pt VII · Sec A
Cash reserves
18 mo
of spending, in cash
Looks good: 17.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $41K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$25K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$243K
Spent
$280K
To programs
93%
Net assets
$552K
By yearFY2021–FY2025
Revenue
$243K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$243K
FY2022$1.4M
FY2023$1.1M
FY2024$624K
FY2025$508K
Expenses
$280K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$280K
FY2022$1.3M
FY2023$1.2M
FY2024$615K
FY2025$523K
Net assets
$552K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$552K
FY2022$692K
FY2023$621K
FY2024$367K
FY2025$352K

From the FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $260K Management & general 4% · $10K Fundraising 4% · $10K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $80K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$79,600Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Cristie Mokhiber’s $62K as Executive Di is at the 52nd percentile of top reported officer pay among 2167 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Elizabeth O'Donnell———$79,601$79,600
Cristie Mokhiber$62,480$57,273$44,484——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Gliding Stars executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers adaptive ice skating programs and opportunities for individuals with disabilities to build skills and confidence.

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Provided by the organization

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1 program · $256K · in their own filed words · FY2020
01

Gliding stars, inc. Provides direct training and support to chapter programs teaching people with disabilities to skate in weekly participation in on ice programs and an end of season ice show.

$256Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 7 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$243K
Ln 12
Gifts and grantsLn 1h$239K
Other incomeLn 4–11$2K
Fees for servicesLn 2g$2K
Money outPt IX
$280K
Ln 25
Programscol B$260K
Managementcol C$10K
Fundraisingcol D$10K
Owns and owesPt X
$552K
net assets · Ln 32
Cash and savingsLn 1–2$410K
Total assetsLn 16$577K
LiabilitiesLn 26$25K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$239K
Government grantsLn 1e$14K
Noncash giftsLn 1g$96K
Fundraising eventsLn 1c$20K
Fees for servicesLn 2g$2K
Investment incomeLn 3$236
Other incomeLn 4–11$2K
Total revenueLn 12$243K
Assets in detailPt X, end of year
CashLn 1$76K
SavingsLn 2$335K
Cash and savings togetherLn 1–2$410K
Land, buildings, equipmentLn 10c$112K
Total assetsLn 16$577K
LiabilitiesLn 26$25K
Net assetsLn 32$552K
OperationsPt I, VI
EmployeesI 512
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$436K$410K
Land, buildings, equipmentLn 10c$116K$112K
Total assetsLn 16$608K$577K
LiabilitiesLn 26$18K$25K
Net assetsLn 32$589K$552K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$137K$127K$5K$5K
Accounting feesLn 11c$5K$2K$1K$940
Other fees for servicesLn 11g$97K$97K$65$65
Office expensesLn 13$2K$1K$709$473
OccupancyLn 16$3K$3K
TravelLn 17$661$167$359$135
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$6K$4K$622$1K
Other expenses (24a–d)Ln 24$21K$18K$2K$2K
All other expensesLn 24e$4K$4K$251$528
Total functional expensesLn 25$280K$260K$10K$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $508K$523K−$15K$352K 990 PDF
FY2024 $624K$615K$9K$367K 990 PDF
FY2023 $1.1M$1.2M−$69K$621K 990 PDF
FY2022 $1.4M$1.3M$140K$692K 990 PDF
FY2021 Viewing $243K$280K−$37K$552K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $243,381 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,302,508$239,175
I-9 Program service revenuePrior year $67,053$1,849
I-10 Investment incomePrior year $2,334$236
I-11 Other revenuePrior year $5,074$2,121
I-12 Total revenuePrior year $1,376,969$243,381
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $142,323$136,859
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,166,051$143,573
I-18 Total expensesPrior year $1,308,374$280,432
I-19 Revenue less expensesPrior year $68,595−$37,051
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $243,381 across 8 lines filed
Lines not itemized here account for $2,121 of total revenue; see the IRS return.
VIII-1c Fundraising events$19,523
VIII-1e Government grants$14,351
VIII-1f All other contributions, gifts and grants$205,301
VIII-1g Noncash contributions (included above)$95,992
VIII-1h Total contributions, gifts and grants$239,175
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,849$1,849
VIII-3 Investment incomeRelated to mission $236$236
VIII-12 Total revenueRelated to mission $4,206$243,381
Part IX · Statement of functional expenses $280,432 across 10 lines filed
IX-7 Other salaries and wagesPrograms $126,679 · Management $4,947 · Fundraising $5,233$136,859
IX-11c Accounting feesPrograms $2,350 · Management $1,410 · Fundraising $940$4,700
IX-11g Other fees for servicesPrograms $97,157 · Management $65 · Fundraising $65$97,287
IX-13 Office expensesPrograms $1,142 · Management $709 · Fundraising $473$2,324
IX-16 OccupancyPrograms $2,861$2,861
IX-17 TravelPrograms $167 · Management $359 · Fundraising $135$661
IX-22 Depreciation, depletion and amortizationPrograms $4,156$4,156
IX-23 InsurancePrograms $4,351 · Management $622 · Fundraising $1,243$6,216
IX-24 Other expenses (24a–d)Programs $17,539 · Management $1,767 · Fundraising $1,685$20,991
IX-24e All other expensesPrograms $3,598 · Management $251 · Fundraising $528$4,377
IX-25 Total functional expensesPrograms $260,000 · Management $10,130 · Fundraising $10,302$280,432
Part X · Balance sheet $576,779 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $93,240$75,530
X-2 Savings and temporary cash investmentsStart of year $342,689$334,914
X-8 Inventories for sale or useStart of year $55,658$54,569
X-10c Land, buildings and equipment, netStart of year $115,922$111,766
X-16 Total assetsStart of year $607,509$576,779
X-17 Accounts payable and accrued expensesStart of year $121$140
X-19 Deferred revenueStart of year $18,288$24,590
X-26 Total liabilitiesStart of year $18,409$24,730
X-27 Net assets without donor restrictionsStart of year $589,100$552,049
X-32 Total net assets or fund balancesStart of year $589,100$552,049
X-33 Total liabilities and net assetsStart of year $607,509$576,779
Part XI · Reconciliation of net assets $552,049 net assets at year end
XI-1 Total revenue$243,381
XI-2 Total expenses$280,432
XI-3 Revenue less expenses−$37,051
XI-4 Net assets at start of year$589,100
XI-10 Net assets at end of year$552,049

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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