﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-30T11:02:51-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204028013</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HAGA KOMMER LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>221 MAIN ST NW STE C</AddressLine1Txt>
        <CityNm>ELK RIVER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55330</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>411969199</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ELK RIVER FIGURE SKATING CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ELKR</BusinessNameControlTxt>
      <PhoneNum>7632228635</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 639</AddressLine1Txt>
        <CityNm>ELK RIVER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55330</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DEANN GIVENS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6128403483</PhoneNum>
      <SignatureDt>2025-07-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAKE ASHWORTH CPA</PreparerPersonNm>
      <PTIN>P02316139</PTIN>
      <PhoneNum>7634412006</PhoneNum>
      <PreparationDt>2025-07-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.ELKRIVERFSC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>154263</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1512</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>151901</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>850</InvestmentIncomeAmt>
      <TotalRevenueAmt>154263</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>19736</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>66636</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>52078</OtherExpensesTotalAmt>
      <TotalExpensesAmt>138450</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>15813</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>84671</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-9142</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>91342</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>84671</BOYAmt>
        <EOYAmt>90272</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>9324</BOYAmt>
        <EOYAmt>1070</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>93995</BOYAmt>
        <EOYAmt>91342</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>9324</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>84671</BOYAmt>
        <EOYAmt>91342</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>FOSTER FIGURE SKATING ON ICE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ERFSC PAYS THE ELK RIVER ICE ARENA FOR ICE TIME WHICH BENEFITS ALL ERFSC MEMBERS ALONG WITH LEARN TO SKATE STUDENTS, TO IMPROVE THEIR SKATING SKILLS. THE CLUB HAD 53 MEMBERS IN 2023. THE CLUB PROVIDES CLASSES FOR SKATERS AND TESTING TO ALLOW SKATERS TO TRACK THE PROGRESS OF THEIR SKILLS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>136859</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>136859</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARMYN LARSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE BORUM</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY FOLEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEANN GIVENS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON LOCHELER</PersonNm>
        <TitleTxt>SAFE SPORT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANA FOSSUM</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY LARSON</PersonNm>
        <TitleTxt>COMMUNICATIO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELIZABETH KOEPP</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>DEANN GIVENS</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 639</AddressLine1Txt>
          <CityNm>ELK RIVER</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55330</ZIPCd>
        </USAddress>
        <PhoneNum>7632228635</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>520</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>797</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8436</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2060</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1512</CurrentTaxYearAmt>
        <TotalAmt>13325</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>48410</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74121</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95973</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>110283</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>151901</CurrentTaxYearAmt>
        <TotalAmt>480688</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>48930</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74918</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>104409</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>112343</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>153413</CurrentTaxYearAmt>
        <TotalAmt>494013</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>494013</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>355</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>206</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>101</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>516</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>850</CurrentTaxYearAmt>
        <TotalAmt>2028</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>355</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>206</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>101</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>516</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>850</CurrentTaxYearAmt>
        <TotalAmt>2028</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>49285</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>75124</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>104510</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>112859</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>154263</CurrentTaxYearAmt>
        <TotalAmt>496041</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99590</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99590</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 394 OFFICE EXPENSES 1,762 INSURANCE 600 BANQUET 1,648 PROGRAM EXPENSE 47,674 TOTAL 52,078</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>TO CORRECT PRIOR YEAR BALANCE -9,142</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 9,324 1,070 TOTAL 9,324 1,070</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED CREDITS 9,324 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ERFSC PAYS THE ELK RIVER ICE ARENA FOR ICE TIME WHICH BENEFITS ALL ERFSC MEMBERS ALONG WITH LEARN TO SKATE STUDENTS, TO IMPROVE THEIR SKATING SKILLS. THE CLUB HAD 53 MEMBERS IN 2023. THE CLUB PROVIDES CLASSES FOR SKATERS AND TESTING TO ALLOW SKATERS TO TRACK THE PROGRESS OF THEIR SKILLS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>