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        <BusinessNameLine1Txt>MARK E FRANKS CPA</BusinessNameLine1Txt>
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        <AddressLine1Txt>734 SUNNY LANE P O BOX 290</AddressLine1Txt>
        <CityNm>CORSICANA</CityNm>
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        <BusinessNameLine1Txt>THE SKATING CLUB OF HOUSTON</BusinessNameLine1Txt>
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      <ActivityOrMissionDesc>THE SKATING CLUB OF HOUSTON FIGURE SKATING CLUB IS DEDICATED TO PROMOTING AMATEUR FIGURE SKATING IN NORTHERN HOUSTON BY HOSTING TEST SESSIONS AND COMPETITIONS AS WELL AS PROVIDING SUPPORT FOR LOCAL COACHES AND OFFICIALS.</ActivityOrMissionDesc>
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      <Desc>FIGURE SKATING IN THE U. S. CAN EITHER BE COMPETITIVE OR RECREATIONAL, AND THOSE LEARNING TO SKATE CAN CHOOSE EITHER ROUTE. WHILE COMPETITIVE SKATERS ARE REQUIRED TO PARTICIPATE IN THE U. S. TESTING STRUCTURE TO EVENTUALLY COMPETE IN QUALIFYING COMPETITIONS, RECREATIONAL SKATERS CAN ALSO OPT TO TAKE TESTS IN ORDER TO CONTINUALLY CHALLENGE THEMSELVES AND THEIR ABILITIES. TEST SESSIONS CAN ONLY BE HELD UNDER THE AUSPICES AND CONTROL OF A MEMBER CLUB. THE OFFICIAL TESTS OF U. S. FIGURE SKATING MAY BE TAKEN BY ALL FIGURE SKATERS WHO ARE MEMBERS OF A CLUB.</Desc>
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        <ExpenseAmt>26185</ExpenseAmt>
        <Desc>OTHER EXPENSES INCLUDE TRAVEL AND EXPENSES RELATING TO GENERAL OPERATIONS, COMPETITIONS, AND TESTING PROGRAMS. THESE EXPENSES CONTRIBUTE TO SKATERS EXCELLING IN THEIR ABILITIES.</Desc>
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        <Desc>OUR THEATRE ON ICE TEAM COMPETES BOTH NATIONALLY AND INTERNATIONALLY ON BEHALF OF UNITED STATES FIGURE SKATING AND IS COMPOSED OF SKATERES OF VARIOUS LEVELS. IT COMBINES THE GRACE OF FIGURE SKATING WITH THE EXCITEMENT OF THEATRE AND DANCE. TEAMS CONSIST OF BETWEEN 8 AND 30 SKATERS. SOLO SKATING IS DISCOURAGED, BUT IS PERMITTED IN LIMITED NUMBERS IF IT ENHANCES THE OVERALL TELLING OF THE PROGRAMS STORY. THE PROGRAMS ARE JUDGED BY REGULAR U. S. FIGURE SKATING JUDGES AND ARE EVALUATED ON TECHNICAL MERIT AND PRESENTATION WITH EMPHASIS ON ORIGINALITY, COSTUMING, ARTISTRY, AND MUSICALITY. THERE ARE SERVERAL TOI COMPETITIONS AROUND THE COUNTRY, AND U. S. FIGURE SKATING IS MAKING AN EFFORT TO STANDARDIZE AND PROMOTE THIS DISCIPLINE. SKATERS, BOTH COMPETITIVE AND NONCOMPETITIVE CAN LEARN AND GROW ON A THEATRE TEAM. BEST OF ALL, A TEAM CAN DRAW CLUB SKATERS TOGETHER AND INCREASE CLUB SPIRIT.</Desc>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DRAFT FORM 990 ONCE PREPARED BY OUR ACCOUNTANT IS MADE AVAILABLE TO AND REVIEWED BY THE CLUB TREASURER, PRESIDENT, AND SECRETARY PRIOR TO FILING. THE FILED FORM 990 IS AVAILABLE TO ANY MEMBER UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>BYLAWS ARE PUBLISHED ON THE CLUBS WEBSITE. THE CONFLICT OF INTEREST POLICY IS FOUND IN ARTICLE VII. WE HAVE NOT YET HAD TO VOID OR SET ASIDE ANY CONFLICTING INTEREST TRANSACTION AS A REAL CONFLICT BY A DIRECTOR. IN THE PAST, BOARD MEMBERS HAVE COMPLETED AND SIGNED CONFLICT OF INTEREST FORMS WHICH THE CLUB WILL REQUIRE ON AN ANNUAL BASIS GOING FORWARD INCLUDING A NEW ADDITIONAL REQUIREMENT NOW IN EFFECT ON OUR ANNUAL ONLINE CLUB MEMBERSHIP APPLICATION WHERE THE PROSPECTIVE MEMBER AGREES TO COMPLY WITH ALL PROVISIONS OF THE BYLAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION FORMATION DOCUMENTS AND BYLAWS ARE AVAILABLE ON THE CLUB WEBSITE. THE CLUB TREASURER PROVIDES FINANCIAL UPDATES TO THE BOARD AT ITS MONTHLY MEETINGS AND PREPARES AN ANNUAL FINANCIAL REPORT WHICH IS AVAILABLE FOR INSPECTION AND COPYING BY THE PUBLIC.</ExplanationTxt>
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