Community Skating INC FY2021 filing

Tax-deductible

Palo Alto, CA501(c)(3)Recreation & SportsEIN 77-0089303Revenue $942K in FY2021

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.
83¢ of each $1 spent went to programs.
$189K 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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FY2021 · 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
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$189K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.0 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
$295K
16% of total assets
Looks good: liabilities are 16% 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
$942K
-40% vs prior year
Spent
$1.2M
To programs
83%
Net assets
$1.6M
By yearFY2020–FY2025
Revenue
$942K
FY2021▼ -40%
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
$1.2M
FY2021▼ -32%
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
$1.6M
FY2021▼ -14%
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 FY2021 Form 990 (year ending April 2021) · 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

83 cents of each dollar spent went to programs.

Program services 83% · $972K Management & general 16% · $191K Fundraising 1% · $13K

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; $189K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$189,380Pt 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 · $972K · in their own filed words · FY2020
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…

$972Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$942K
Ln 12
Gifts and grantsLn 1h$624K
Fees for servicesLn 2g$279K
Other incomeLn 4–11$39K
Money outPt IX
$1.2M
Ln 25
Programscol B$972K
Managementcol C$191K
Fundraisingcol D$13K
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$984K
Total assetsLn 16$1.9M
LiabilitiesLn 26$295K
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$624K
Fees for servicesLn 2g$279K
Investment incomeLn 3$197
Other incomeLn 4–11$39K
Total revenueLn 12$942K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$978K
Cash and savings togetherLn 1–2$984K
InvestmentsLn 11–13$10K
Land, buildings, equipmentLn 10c$849K
Total assetsLn 16$1.9M
LiabilitiesLn 26$295K
Net assetsLn 32$1.6M
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 FY21End FY21
Cash and savingsLn 1–2$923K$984K
InvestmentsLn 11–13$10K$10K
Land, buildings, equipmentLn 10c$956K$849K
Total assetsLn 16$1.9M$1.9M
LiabilitiesLn 26$107K$295K
Net assetsLn 32$1.8M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$189K$143K$41K$6K
Other salaries and wagesLn 7$397K$297K$94K$6K
Pension plan contributionsLn 8$16K$10K$5K
Other employee benefitsLn 9$27K$21K$6K
Payroll taxesLn 10$43K$40K$3K
Accounting feesLn 11c$7K$5K$2K
Other fees for servicesLn 11g$21K$19K$2K
Office expensesLn 13$14K$10K$4K
Information technologyLn 14$14K$10K$4K
OccupancyLn 16$2K$2K
InterestLn 20$5K$4K$450
Depreciation, depletion and amortizationLn 22$112K$101K$10K$1K
InsuranceLn 23$27K$25K$2K
Other expenses (24a–d)Ln 24$299K$282K$18K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$1.2M$972K$191K$13K

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 Viewing $942K$1.2M−$234K$1.6M 990 PDF
FY2020 $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 FY2021 990 (6 parts)
Part I · Summary $942,113 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $110,420$623,621
I-9 Program service revenuePrior year $1,453,178$279,295
I-10 Investment incomePrior year $13,959$197
I-11 Other revenuePrior year $0$39,000
I-12 Total revenuePrior year $1,577,557$942,113
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 $930,718$671,890
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $805,884$504,114
I-18 Total expensesPrior year $1,736,602$1,176,004
I-19 Revenue less expensesPrior year −$159,045−$233,891
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 $942,113 across 6 lines filed
VIII-1f All other contributions, gifts and grants$623,621
VIII-1h Total contributions, gifts and grants$623,621
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $279,295$279,295
VIII-3 Investment incomeExcluded from tax $197$197
VIII-6 Net rental income or lossRelated to mission $39,000$39,000
VIII-12 Total revenueRelated to mission $318,295 · Unrelated business $0 · Excluded from tax $197$942,113
Part IX · Statement of functional expenses $1,176,004 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $142,785 · Management $40,595 · Fundraising $6,000$189,380
IX-7 Other salaries and wagesPrograms $296,624 · Management $94,000 · Fundraising $6,000$396,624
IX-8 Pension plan contributionsPrograms $10,500 · Management $5,000$15,500
IX-9 Other employee benefitsPrograms $21,149 · Management $6,000$27,149
IX-10 Payroll taxesPrograms $40,290 · Management $2,947$43,237
IX-11c Accounting feesPrograms $5,225 · Management $1,500$6,725
IX-11g Other fees for servicesPrograms $18,597 · Management $2,020$20,617
IX-13 Office expensesPrograms $10,015 · Management $4,200$14,215
IX-14 Information technologyPrograms $10,242 · Management $4,200$14,442
IX-16 OccupancyPrograms $2,380$2,380
IX-20 InterestPrograms $4,053 · Management $450$4,503
IX-22 Depreciation, depletion and amortizationPrograms $100,925 · Management $10,093 · Fundraising $1,121$112,139
IX-23 InsurancePrograms $25,281 · Management $2,000$27,281
IX-24 Other expenses (24a–d)Programs $281,519 · Management $17,703$299,222
IX-24e All other expensesPrograms $2,590$2,590
IX-25 Total functional expensesPrograms $972,175 · Management $190,708 · Fundraising $13,121$1,176,004
Part X · Balance sheet $1,888,438 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 $916,876$978,312
X-8 Inventories for sale or useStart of year $45,000$45,000
X-10c Land, buildings and equipment, netStart of year $955,552$849,117
X-12 Other securitiesStart of year $10,005$10,005
X-16 Total assetsStart of year $1,933,437$1,888,438
X-17 Accounts payable and accrued expensesStart of year $6,555$6,382
X-25 Other liabilitiesStart of year $0$289,065
X-26 Total liabilitiesStart of year $106,555$295,447
X-32 Total net assets or fund balancesStart of year $1,826,882$1,592,991
X-33 Total liabilities and net assetsStart of year $1,933,437$1,888,438
Part XI · Reconciliation of net assets $1,592,991 net assets at year end
XI-1 Total revenue$942,113
XI-2 Total expenses$1,176,004
XI-3 Revenue less expenses−$233,891
XI-4 Net assets at start of year$1,826,882
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,592,991

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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