Gliding Stars FY2023 filing

Tax-deductible

Buffalo, NY501(c)(3)Human ServicesEIN 16-1467439Revenue $1.1M in FY2023

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.
96¢ of each $1 spent went to programs.
$44K 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

FY2023 · 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
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$44K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 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
$29
<0.01% 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
$1.1M
-21% vs prior year
Spent
$1.2M
To programs
96%
Net assets
$621K
By yearFY2021–FY2025
Revenue
$1.1M
FY2023▼ -21%
Tap a bar for its year
Revenue by fiscal year
FY2021$243K
FY2022$1.4M
FY2023$1.1M
FY2024$624K
FY2025$508K
Expenses
$1.2M
FY2023▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2021$280K
FY2022$1.3M
FY2023$1.2M
FY2024$615K
FY2025$523K
Net assets
$621K
FY2023▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2021$552K
FY2022$692K
FY2023$621K
FY2024$367K
FY2025$352K

From the FY2023 Form 990 (year ending June 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 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

96 cents of each dollar spent went to programs.

Program services 96% · $1.1M Management & general 3% · $30K Fundraising 2% · $18K

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; $44K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Di
$44,484Pt 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 · $1.1M · in their own filed words · FY2022
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.

$1.1Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$1.1M
Fees for servicesLn 2g$44K
Investment incomeLn 3$3K
Money outPt IX
$1.2M
Ln 25
Programscol B$1.1M
Managementcol C$30K
Fundraisingcol D$18K
Owns and owesPt X
$621K
net assets · Ln 32
Cash and savingsLn 1–2$478K
Total assetsLn 16$621K
LiabilitiesLn 26$29
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$1.1M
Noncash giftsLn 1g$917K
Fundraising eventsLn 1c$9K
Fees for servicesLn 2g$44K
Investment incomeLn 3$3K
Other incomeLn 4–11$2K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$111K
SavingsLn 2$366K
Cash and savings togetherLn 1–2$478K
Land, buildings, equipmentLn 10c$103K
Total assetsLn 16$621K
LiabilitiesLn 26$29
Net assetsLn 32$621K
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 FY23End FY23
Cash and savingsLn 1–2$540K$478K
Land, buildings, equipmentLn 10c$108K$103K
Total assetsLn 16$737K$621K
LiabilitiesLn 26$156$29
Net assetsLn 32$736K$621K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$144K$116K$18K$9K
Legal feesLn 11b$7K$4K$2K$1K
Accounting feesLn 11c$5K$2K$1K$925
Other fees for servicesLn 11g$948K$948K$57$57
Office expensesLn 13$12K$6K$4K$2K
TravelLn 17$4K$4K$541$184
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$13K$9K$1K$3K
Other expenses (24a–d)Ln 24$38K$36K$2K$1K
All other expensesLn 24e$7K$6K$1K$468
Total functional expensesLn 25$1.2M$1.1M$30K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $508K$523K−$15K$352K 990 PDF
FY2024 $624K$615K$9K$367K 990 PDF
FY2023 Viewing $1.1M$1.2M−$69K$621K 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $1,114,352 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,308,769$1,064,453
I-9 Program service revenuePrior year $94,164$44,487
I-10 Investment incomePrior year $80$3,357
I-11 Other revenuePrior year $9,933$2,055
I-12 Total revenuePrior year $1,412,946$1,114,352
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $135,078$143,658
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,138,132$1,039,519
I-18 Total expensesPrior year $1,273,210$1,183,177
I-19 Revenue less expensesPrior year $139,736−$68,825
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 $1,114,352 across 7 lines filed
Lines not itemized here account for $2,055 of total revenue; see the IRS return.
VIII-1c Fundraising events$8,668
VIII-1f All other contributions, gifts and grants$1,055,785
VIII-1g Noncash contributions (included above)$917,356
VIII-1h Total contributions, gifts and grants$1,064,453
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $44,487$44,487
VIII-3 Investment incomeRelated to mission $3,357$3,357
VIII-12 Total revenueRelated to mission $49,899$1,114,352
Part IX · Statement of functional expenses $1,183,177 across 10 lines filed
IX-7 Other salaries and wagesPrograms $116,084 · Management $18,201 · Fundraising $9,373$143,658
IX-11b Legal feesPrograms $3,742 · Management $2,245 · Fundraising $1,497$7,484
IX-11c Accounting feesPrograms $2,312 · Management $1,388 · Fundraising $925$4,625
IX-11g Other fees for servicesPrograms $948,226 · Management $57 · Fundraising $57$948,340
IX-13 Office expensesPrograms $6,260 · Management $3,566 · Fundraising $2,361$12,187
IX-17 TravelPrograms $3,685 · Management $541 · Fundraising $184$4,410
IX-22 Depreciation, depletion and amortizationPrograms $4,155$4,155
IX-23 InsurancePrograms $8,827 · Management $1,261 · Fundraising $2,522$12,610
IX-24 Other expenses (24a–d)Programs $35,672 · Management $1,688 · Fundraising $1,040$38,400
IX-24e All other expensesPrograms $5,768 · Management $1,072 · Fundraising $468$7,308
IX-25 Total functional expensesPrograms $1,134,731 · Management $30,019 · Fundraising $18,427$1,183,177
Part X · Balance sheet $620,669 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $204,870$111,387
X-2 Savings and temporary cash investmentsStart of year $334,995$366,407
X-8 Inventories for sale or useStart of year $44,465$39,420
X-10c Land, buildings and equipment, netStart of year $107,610$103,455
X-16 Total assetsStart of year $736,566$620,669
X-17 Accounts payable and accrued expensesStart of year $156$29
X-26 Total liabilitiesStart of year $156$29
X-27 Net assets without donor restrictionsStart of year $736,410$620,640
X-32 Total net assets or fund balancesStart of year $736,410$620,640
X-33 Total liabilities and net assetsStart of year $736,566$620,669
Part XI · Reconciliation of net assets $620,640 net assets at year end
XI-1 Total revenue$1,114,352
XI-2 Total expenses$1,183,177
XI-3 Revenue less expenses−$68,825
XI-4 Net assets at start of year$736,410
XI-9 Other changes in net assets−$46,945
XI-10 Net assets at end of year$620,640

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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