Community Skating INC FY2020 filing

Tax-deductible

Palo Alto, CA501(c)(3)Recreation & SportsEIN 77-0089303Revenue $1.6M in FY2020

On file with the IRSwinterlodge.com3009 Middlefield Rd, 94306-2529 · Palo Alto, CATax-exempt since Mar 1987Publicly supported — 509(a)(2)

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To provide a Community ice Skating program

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$183K 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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FY2020 · 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 6
filings with a surplus
Average surplus $67K a year · 4% of revenue · last 6 filings
Worth a look: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$183K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $75K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$107K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 13 voting members
Looks good: 12 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
Spent
$1.7M
To programs
81%
Net assets
$1.9M
By yearFY2020–FY2025
Revenue
$1.6M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$942K
FY2022$1.8M
FY2023$2.4M
FY2024$2.0M
FY2025$2.2M
Expenses
$1.7M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.7M
FY2021$1.2M
FY2022$1.4M
FY2023$1.8M
FY2024$2.2M
FY2025$2.3M
Net assets
$1.9M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.9M
FY2021$1.6M
FY2022$2.0M
FY2023$2.6M
FY2024$2.5M
FY2025$2.4M

From the FY2020 Form 990 (year ending April 2020) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1987.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $1.4M Management & general 17% · $288K Fundraising 2% · $41K

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

15 people listed on the 990; $183K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director
$183,002Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Linda Stebbins Jensen’s $223K as Executive Director is at the 88th percentile of top reported officer pay among 1842 $1–10M recreation & sports 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Linda Stebbins Jensen$222,907$215,481$208,020$187,637$189,380$183,002

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.

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers a community ice skating program for all ages.

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2019
01

Community skating, inc. Offers beginning to advanced ice skating lessons to pre-schoolers, youth and adults in one of the largest ice skating skill development programs in the nation. In addition, more than 15,000 dedicated ice-time admissions are provided annually for special needs groups, school physical education classes, scouts, and…

$1.4Mprogram 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
Total grants receivedfrom 2 funders$75K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$110K
Investment incomeLn 3$14K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.4M
Managementcol C$288K
Fundraisingcol D$41K
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$948K
Total assetsLn 16$2.0M
LiabilitiesLn 26$107K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$110K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$14K
Gains on assetsLn 7$13K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$942K
Cash and savings togetherLn 1–2$948K
Land, buildings, equipmentLn 10c$956K
Other assetsLn 15$10K
Total assetsLn 16$2.0M
LiabilitiesLn 26$107K
Net assetsLn 32$1.9M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderApril
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 FY20End FY20
Cash and savingsLn 1–2$1.0M$948K
Land, buildings, equipmentLn 10c$1.1M$956K
Total assetsLn 16$2.1M$2.0M
LiabilitiesLn 26$108K$107K
Net assetsLn 32$2.0M$1.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$782K$469K$274K$39K
Other employee benefitsLn 9$65K$65K
Payroll taxesLn 10$84K$84K
Other fees for servicesLn 11g$93K$93K
Advertising and promotionLn 12$425$425
Information technologyLn 14$13K$8K$5K$664
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$109K$98K$10K$1K
InsuranceLn 23$23K$23K
Other expenses (24a–d)Ln 24$509K$509K
All other expensesLn 24e$53K$53K
Total functional expensesLn 25$1.7M$1.4M$288K$41K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.2M$2.3M−$119K$2.4M 990 PDF
FY2024 $2.0M$2.2M−$112K$2.5M 990 PDF
FY2023 $2.4M$1.8M$626K$2.6M 990 PDF
FY2022 $1.8M$1.4M$402K$2.0M 990 PDF
FY2021 $942K$1.2M−$234K$1.6M 990 PDF
FY2020 Viewing $1.6M$1.7M−$159K$1.9M 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 FY2020 990 (6 parts)
Part I · Summary $1,577,557 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $17,296$110,420
I-9 Program service revenuePrior year $1,574,576$1,453,178
I-10 Investment incomePrior year $713$13,959
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,592,585$1,577,557
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $924,881$930,718
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $746,451$805,884
I-18 Total expensesPrior year $1,671,332$1,736,602
I-19 Revenue less expensesPrior year −$78,747−$159,045
Part VI · Governance 12 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsYes
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 $1,577,557 across 6 lines filed
VIII-1f All other contributions, gifts and grants$110,420
VIII-1h Total contributions, gifts and grants$110,420
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,453,178$1,453,178
VIII-3 Investment incomeExcluded from tax $541$541
VIII-7 Net gain or loss on sales of assetsRelated to mission $13,418$13,418
VIII-12 Total revenueRelated to mission $1,466,596 · Unrelated business $0 · Excluded from tax $541$1,577,557
Part IX · Statement of functional expenses $1,736,602 across 11 lines filed
IX-7 Other salaries and wagesPrograms $468,914 · Management $273,533 · Fundraising $39,077$781,524
IX-9 Other employee benefitsPrograms $65,190$65,190
IX-10 Payroll taxesPrograms $84,004$84,004
IX-11g Other fees for servicesPrograms $92,784$92,784
IX-12 Advertising and promotionPrograms $425$425
IX-14 Information technologyPrograms $7,958 · Management $4,643 · Fundraising $664$13,265
IX-20 InterestPrograms $5,080$5,080
IX-22 Depreciation, depletion and amortizationPrograms $98,124 · Management $9,812 · Fundraising $1,090$109,026
IX-23 InsurancePrograms $23,479$23,479
IX-24 Other expenses (24a–d)Programs $508,672$508,672
IX-24e All other expensesPrograms $53,153$53,153
IX-25 Total functional expensesPrograms $1,407,783 · Management $287,988 · Fundraising $40,831$1,736,602
Part X · Balance sheet $1,958,211 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $6,004$6,004
X-2 Savings and temporary cash investmentsStart of year $1,002,857$941,650
X-8 Inventories for sale or useStart of year $45,000$45,000
X-10c Land, buildings and equipment, netStart of year $1,055,333$955,552
X-15 Other assetsStart of year $10,005$10,005
X-16 Total assetsStart of year $2,119,199$1,958,211
X-17 Accounts payable and accrued expensesStart of year $107,828$106,555
X-26 Total liabilitiesStart of year $107,828$106,555
X-27 Net assets without donor restrictionsStart of year $2,011,371$1,851,656
X-32 Total net assets or fund balancesStart of year $2,011,371$1,851,656
X-33 Total liabilities and net assetsStart of year $2,119,199$1,958,211
Part XI · Reconciliation of net assets $1,851,656 net assets at year end
XI-1 Total revenue$1,577,557
XI-2 Total expenses$1,736,602
XI-3 Revenue less expenses−$159,045
XI-4 Net assets at start of year$2,011,371
XI-8 Prior period adjustments−$670
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,851,656

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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