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    <ReturnTs>2025-10-09T21:29:48Z</ReturnTs>
    <TaxPeriodEndDt>2025-08-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-09-01</TaxPeriodBeginDt>
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      <EIN>061487297</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SMITHFIELD FIGURE SKATING CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SMIT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>18 SHARON ST</AddressLine1Txt>
        <CityNm>PROVIDENCE</CityNm>
        <StateAbbreviationCd>RI</StateAbbreviationCd>
        <ZIPCd>02908</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Robert LaMontagne</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-10-09</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <GroupExemptionNum>2138</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>http://smithfieldfsc.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>Figure Skating Club</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>125881</GrossReceiptsAmt>
      <ProgramServiceRevenueAmt>125466</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>1653</MembershipDuesAmt>
      <InvestmentIncomeAmt>35</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>215</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>215</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>127369</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>10326</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>0</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>11627</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>91590</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>1581</OtherExpensesTotalAmt>
      <TotalExpensesAmt>115124</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12245</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>187495</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>199740</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
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      <PrimaryExemptPurposeTxt>We provide a venue for skaters to learn figure skating and compete in local and national competitions.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>We provided over 360 hours of ice time for skater to learn and practice ice skating. We offered a show that allowed parents and the public to see the skills that the skaters learned. We held a competition that allowed our skaters to acclimate to the rigors of future higher level competitions in the sport</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>115063</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>115063</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dianne LaMontagne</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
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      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>RI</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Robert LaMontagne</PersonNm>
        <USAddress>
          <AddressLine1Txt>18 SHARON ST</AddressLine1Txt>
          <CityNm>PROVIDENCE</CityNm>
          <StateAbbreviationCd>RI</StateAbbreviationCd>
          <ZIPCd>02908</ZIPCd>
        </USAddress>
        <PhoneNum>4018315384</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>false</FiledScheduleAInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part 1, Line 21</FormAndLineReferenceDesc>
        <ExplanationTxt>Board Insurance, Organization Dues, Refunds</ExplanationTxt>
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