To promote amateur figure skating.

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

Before you give

FY2025 · 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
1 of 5
filings with a surplus
Average deficit $10K a year · 23% of revenue · last 5 filings
Concern: a surplus in 1 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
3 mo
of spending, in cash
Plus $177K in investments, Pt X · Ln 11–13
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
26
of 26 voting members
Looks good: 26 of 26 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$52K
-11% vs prior year
Spent
$56K
To programs
93%
Net assets
$191K
By yearFY2021–FY2025
Revenue
$52K
FY2025▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2021$57K
FY2022−$6K
FY2023$48K
FY2024$58K
FY2025$52K
Expenses
$56K
FY2025▼ -27%
Tap a bar for its year
Expenses by fiscal year
FY2021$21K
FY2022$46K
FY2023$59K
FY2024$76K
FY2025$56K
Net assets
$191K
FY2025▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2021$277K
FY2022$225K
FY2023$214K
FY2024$195K
FY2025$191K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2005.

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% · $52K Management & general 7% · $4K

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

26 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Oregon Skating Council INC 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

Promotes amateur figure skating for all ages and skill levels.

Questions for Oregon Skating Council INC

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Provided by the organization

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1 program · $52K · in their own filed words · FY2024
01

The Oregon Skating Council acts as a forum for sharing information and concerns of its member clubs, all of whom exist to promote the sport of amateur figure skating and to encourage and cultivate a spirit of fraternal feeling among amateur figure skaters.

$52Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $18K · 2023–2023
Oregon Skating CouncilFY2023$18,254

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$52K
Ln 12
Fees for servicesLn 2g$29K
Investment incomeLn 3$18K
Gifts and grantsLn 1h$5K
Money outPt IX
$56K
Ln 25
Programscol B$52K
Managementcol C$4K
Owns and owesPt X
$191K
net assets · Ln 32
Cash and savingsLn 1–2$15K
Total assetsLn 16$191K
LiabilitiesLn 26$0
PeoplePt VI, VII
26
listed · VII A
PaidVII A0
Voting boardVI 1a26
IndependentVI 1b26
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$29K
Investment incomeLn 3$18K
Gains on assetsLn 7$11K
Total revenueLn 12$52K
Assets in detailPt X, end of year
CashLn 1$9K
SavingsLn 2$5K
Cash and savings togetherLn 1–2$15K
InvestmentsLn 11–13$177K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$191K
LiabilitiesLn 26$0
Net assetsLn 32$191K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$22K$15K
InvestmentsLn 11–13$174K$177K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$195K$191K
LiabilitiesLn 26$0$0
Net assetsLn 32$195K$191K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$744$744
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$2K$2K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$600$600
Other expenses (24a–d)Ln 24$50K$50K
All other expensesLn 24e$335$175$160
Total functional expensesLn 25$56K$52K$4K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $52K$56K−$4K$191K 990 PDF
FY2024 $58K$76K−$18K$195K 990 PDF
FY2023 $48K$59K−$11K$214K 990 PDF
FY2022 −$6K$46K−$52K$225K 990 PDF
FY2021 $57K$21K$36K$277K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $51,676 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,926$4,691
I-9 Program service revenuePrior year $41,033$28,508
I-10 Investment incomePrior year $13,042$18,477
I-11 Other revenue$0
I-12 Total revenuePrior year $58,001$51,676
I-13 Grants and similar amounts paidPrior year $18,254$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $58,173$55,650
I-18 Total expensesPrior year $76,427$55,650
I-19 Revenue less expensesPrior year −$18,426−$3,974
Part VI · Governance 26 of 26 board members independent, 3 to look at
VI-1a Voting members of the governing body26
VI-1b Independent voting members26
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $51,676 across 10 lines filed
VIII-1b Membership dues$1,750
VIII-1f All other contributions, gifts and grants$2,941
VIII-1h Total contributions, gifts and grants$4,691
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $28,508$28,508
VIII-3 Investment incomeRelated to mission $7,562$7,562
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $10,915$10,915
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $46,985$51,676
Part IX · Statement of functional expenses $55,650 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,207$2,207
IX-11d Lobbying fees$0
IX-11f Investment management feesManagement $744$744
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $2,108$2,108
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $600$600
IX-24 Other expenses (24a–d)Programs $49,656$49,656
IX-24e All other expensesPrograms $175 · Management $160$335
IX-25 Total functional expensesPrograms $51,939 · Management $3,711 · Fundraising $0$55,650
Part X · Balance sheet $191,463 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $15,946$9,240
X-2 Savings and temporary cash investmentsStart of year $5,844$5,294
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securitiesStart of year $173,646$176,929
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1$0
X-16 Total assetsStart of year $195,437$191,463
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $195,437$191,463
X-32 Total net assets or fund balancesStart of year $195,437$191,463
X-33 Total liabilities and net assetsStart of year $195,437$191,463
Part XI · Reconciliation of net assets $191,463 net assets at year end
XI-1 Total revenue$51,676
XI-2 Total expenses$55,650
XI-3 Revenue less expenses−$3,974
XI-4 Net assets at start of year$195,437
XI-10 Net assets at end of year$191,463

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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