Gliding Stars FY2022 filing

Tax-deductible

Buffalo, NY501(c)(3)Human ServicesEIN 16-1467439Revenue $1.4M in FY2022

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.
98¢ 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

Before you give

FY2022 · 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
98%
of spending
Looks good: 98% 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 · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.1 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
$156
0.02% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+481% vs prior year
Spent
$1.3M
To programs
98%
Net assets
$692K
By yearFY2021–FY2025
Revenue
$1.4M
FY2022▲ +481%
Tap a bar for its year
Revenue by fiscal year
FY2021$243K
FY2022$1.4M
FY2023$1.1M
FY2024$624K
FY2025$508K
Expenses
$1.3M
FY2022▲ +354%
Tap a bar for its year
Expenses by fiscal year
FY2021$280K
FY2022$1.3M
FY2023$1.2M
FY2024$615K
FY2025$523K
Net assets
$692K
FY2022▲ +25%
Tap a bar for its year
Net assets by fiscal year
FY2021$552K
FY2022$692K
FY2023$621K
FY2024$367K
FY2025$352K

From the FY2022 Form 990 (year ending June 2022) · see the original

990 PDF Claim
You’re viewing the FY2022 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

98 cents of each dollar spent went to programs.

Program services 98% · $1.2M Management & general 1% · $15K Fundraising 1% · $12K

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

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

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
$79,601Pt VII · Sec A
$0Pt 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 · $1.2M · in their own filed words · FY2021
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.

$1.2Mprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$94K
Other incomeLn 4–11$10K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.2M
Managementcol C$15K
Fundraisingcol D$12K
Owns and owesPt X
$692K
net assets · Ln 32
Cash and savingsLn 1–2$540K
Total assetsLn 16$692K
LiabilitiesLn 26$156
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$23K
Noncash giftsLn 1g$1.0M
Fundraising eventsLn 1c$30K
Fees for servicesLn 2g$94K
Investment incomeLn 3$80
Other incomeLn 4–11$10K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$205K
SavingsLn 2$335K
Cash and savings togetherLn 1–2$540K
Land, buildings, equipmentLn 10c$108K
Total assetsLn 16$692K
LiabilitiesLn 26$156
Net assetsLn 32$692K
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 FY22End FY22
Cash and savingsLn 1–2$410K$540K
Land, buildings, equipmentLn 10c$112K$108K
Total assetsLn 16$577K$692K
LiabilitiesLn 26$25K$156
Net assetsLn 32$552K$692K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$135K$119K$9K$7K
Accounting feesLn 11c$3K$1K$824$550
Other fees for servicesLn 11g$1.1M$1.1M$57$57
Advertising and promotionLn 12$175$175
Office expensesLn 13$3K$2K$1K$661
OccupancyLn 16$2K$2K
TravelLn 17$3K$3K$195$146
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$9K$6K$891$2K
Other expenses (24a–d)Ln 24$36K$31K$3K$2K
All other expensesLn 24e$19K$18K$511$297
Total functional expensesLn 25$1.3M$1.2M$15K$12K

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 Viewing $1.4M$1.3M$140K$692K 990 PDF
FY2021 $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 FY2022 990 (6 parts)
Part I · Summary $1,412,946 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $239,175$1,308,769
I-9 Program service revenuePrior year $1,849$94,164
I-10 Investment incomePrior year $236$80
I-11 Other revenuePrior year $2,121$9,933
I-12 Total revenuePrior year $243,381$1,412,946
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $136,859$135,078
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $143,573$1,138,132
I-18 Total expensesPrior year $280,432$1,273,210
I-19 Revenue less expensesPrior year −$37,051$139,736
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $1,412,946 across 8 lines filed
Lines not itemized here account for $9,933 of total revenue; see the IRS return.
VIII-1c Fundraising events$29,704
VIII-1e Government grants$22,990
VIII-1f All other contributions, gifts and grants$1,256,075
VIII-1g Noncash contributions (included above)$1,015,177
VIII-1h Total contributions, gifts and grants$1,308,769
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $94,164$94,164
VIII-3 Investment incomeRelated to mission $80$80
VIII-12 Total revenueRelated to mission $104,177$1,412,946
Part IX · Statement of functional expenses $1,273,210 across 11 lines filed
IX-7 Other salaries and wagesPrograms $119,302 · Management $9,078 · Fundraising $6,698$135,078
IX-11c Accounting feesPrograms $1,374 · Management $824 · Fundraising $550$2,748
IX-11g Other fees for servicesPrograms $1,058,366 · Management $57 · Fundraising $57$1,058,480
IX-12 Advertising and promotionPrograms $175$175
IX-13 Office expensesPrograms $1,652 · Management $1,032 · Fundraising $661$3,345
IX-16 OccupancyPrograms $1,964$1,964
IX-17 TravelPrograms $2,824 · Management $195 · Fundraising $146$3,165
IX-22 Depreciation, depletion and amortizationPrograms $4,156$4,156
IX-23 InsurancePrograms $6,234 · Management $891 · Fundraising $1,781$8,906
IX-24 Other expenses (24a–d)Programs $31,403 · Management $2,860 · Fundraising $1,831$36,094
IX-24e All other expensesPrograms $18,291 · Management $511 · Fundraising $297$19,099
IX-25 Total functional expensesPrograms $1,245,741 · Management $15,448 · Fundraising $12,021$1,273,210
Part X · Balance sheet $691,941 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $75,530$204,871
X-2 Savings and temporary cash investmentsStart of year $334,914$334,995
X-8 Inventories for sale or useStart of year $54,569$44,465
X-10c Land, buildings and equipment, netStart of year $111,766$107,610
X-16 Total assetsStart of year $576,779$691,941
X-17 Accounts payable and accrued expensesStart of year $140$156
X-26 Total liabilitiesStart of year $24,730$156
X-27 Net assets without donor restrictionsStart of year $552,049$691,785
X-32 Total net assets or fund balancesStart of year $552,049$691,785
X-33 Total liabilities and net assetsStart of year $576,779$691,941
Part XI · Reconciliation of net assets $691,785 net assets at year end
XI-1 Total revenue$1,412,946
XI-2 Total expenses$1,273,210
XI-3 Revenue less expenses$139,736
XI-4 Net assets at start of year$552,049
XI-10 Net assets at end of year$691,785

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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