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Smooth Surfaces Ltd

Not tax-deductible

Mt Pleasant, MI501(c)(4)Since 1996EIN 38-3320529Revenue $1.8M in FY2024

On file with the IRSmpicearena.org5175 E Remus Rd, 48858-8992 · Mt Pleasant, MITax-exempt since Dec 1998

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Provide youth and adult skating programing activities.

92¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average deficit $8K a year · 2% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$40K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.8M
+302% vs prior year
Spent
$1.5M
To programs
92%
Net assets
$219K
By yearFY2021–FY2024
Revenue
$1.8M
FY2024▲ +302%
Tap a bar for its year
Revenue by fiscal year
FY2021$331K
FY2022$412K
FY2023$465K
FY2024$440K
FY2024$1.8M
Expenses
$1.5M
FY2024▲ +217%
Tap a bar for its year
Expenses by fiscal year
FY2021$275K
FY2022$465K
FY2023$452K
FY2024$485K
FY2024$1.5M
Net assets
$219K
FY2024▲ ×26
Tap a bar for its year
Net assets by fiscal year
FY2021$76K
FY2022$23K
FY2023$37K
FY2024−$9K
FY2024$219K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1998.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $1.4M Management & general 8% · $126K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation
Shannon French
Board Member
$0Pt VII · Sec A
Adam House
Board Member
$0Pt VII · Sec A
Tim Maness
Board Member
$0Pt VII · Sec A
Bill Quakenbush
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Brian Ross
Treasurer
$0Pt VII · Sec A
Erik Spindler
President
$0Pt VII · Sec A
See Smooth Surfaces Ltd 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 15aNo

Programs and updates

Offers skating programs for youth and adults.

Questions for Smooth Surfaces Ltd

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2024
01

Provided youth and adult skating programing activities.

$1.4Mprogram expense

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.8M
Ln 12
Fees for servicesLn 2g$1.6M
Gifts and grantsLn 1h$107K
Other incomeLn 4–11$10K
Money outPt IX
$1.5M
Ln 25
Programscol B$1.4M
Managementcol C$126K
Owns and owesPt X
$219K
net assets · Ln 32
Cash and savingsLn 1–2$94K
Total assetsLn 16$259K
LiabilitiesLn 26$40K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$107K
Fees for servicesLn 2g$1.6M
Other incomeLn 4–11$10K
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$94K
Cash and savings togetherLn 1–2$94K
Land, buildings, equipmentLn 10c$120K
Total assetsLn 16$259K
LiabilitiesLn 26$40K
Net assetsLn 32$219K
OperationsPt I, VI
EmployeesI 535
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2−$456$94K
Land, buildings, equipmentLn 10c$41K$120K
Total assetsLn 16$42K$259K
LiabilitiesLn 26$51K$40K
Net assetsLn 32−$9K$219K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$531K$531K
Other employee benefitsLn 9$429$429
Payroll taxesLn 10$45K$45K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$30K$30K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$32K$29K$2K
OccupancyLn 16$447K$378K$69K
TravelLn 17$182$182
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$22K$22K
InsuranceLn 23$77K$77K
Other expenses (24a–d)Ln 24$303K$303K
All other expensesLn 24e$39K$39K
Total functional expensesLn 25$1.5M$1.4M$126K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $440K$485K−$46K−$9K 990 PDF
FY2023 $465K$452K$13K$37K 990 PDF
FY2022 $412K$465K−$53K$23K 990 PDF
FY2021 $331K$275K$55K$76K 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 FY2024 990 (6 parts)
Part I · Summary $1,765,031 revenue, 12 lines filed
I-8 Contributions and grants$106,577
I-9 Program service revenuePrior year $449,095$1,648,272
I-10 Investment income$0
I-11 Other revenuePrior year −$9,576$10,182
I-12 Total revenuePrior year $439,519$1,765,031
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $143,774$576,263
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $341,525$960,287
I-18 Total expensesPrior year $485,299$1,536,550
I-19 Revenue less expensesPrior year −$45,780$228,481
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,765,031 across 5 lines filed
Lines not itemized here account for $321,811 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$106,577
VIII-1h Total contributions, gifts and grants$106,577
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,326,461$1,326,461
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,182$10,182
VIII-12 Total revenueRelated to mission $1,658,454$1,765,031
Part IX · Statement of functional expenses $1,536,550 across 14 lines filed
IX-7 Other salaries and wagesPrograms $531,114$531,114
IX-9 Other employee benefitsPrograms $429$429
IX-10 Payroll taxesPrograms $44,720$44,720
IX-11b Legal feesManagement $2,086$2,086
IX-11c Accounting feesManagement $29,665$29,665
IX-12 Advertising and promotionPrograms $5,580$5,580
IX-13 Office expensesPrograms $29,456 · Management $2,240$31,696
IX-16 OccupancyPrograms $378,088 · Management $69,355$447,443
IX-17 TravelPrograms $182$182
IX-20 InterestPrograms $2,430$2,430
IX-22 Depreciation, depletion and amortizationManagement $22,436$22,436
IX-23 InsurancePrograms $77,375$77,375
IX-24 Other expenses (24a–d)Programs $302,646$302,646
IX-24e All other expensesPrograms $38,748$38,748
IX-25 Total functional expensesPrograms $1,410,768 · Management $125,782 · Fundraising $0$1,536,550
Part X · Balance sheet $259,351 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year −$456$93,518
X-4 Accounts receivable$43,646
X-8 Inventories for sale or useStart of year $1,300$2,448
X-10c Land, buildings and equipment, netStart of year $40,662$119,739
X-16 Total assetsStart of year $41,506$259,351
X-17 Accounts payable and accrued expensesStart of year $6,211$7,147
X-25 Other liabilitiesStart of year $44,497$32,925
X-26 Total liabilitiesStart of year $50,708$40,072
X-27 Net assets without donor restrictionsStart of year −$9,202$219,279
X-32 Total net assets or fund balancesStart of year −$9,202$219,279
X-33 Total liabilities and net assetsStart of year $41,506$259,351
Part XI · Reconciliation of net assets $219,279 net assets at year end
XI-1 Total revenue$1,765,031
XI-2 Total expenses$1,536,550
XI-3 Revenue less expenses$228,481
XI-4 Net assets at start of year−$9,202
XI-10 Net assets at end of year$219,279

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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