﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-31T17:56:08-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>994223188</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GRIGGS &amp; ZITO LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1144 GATEWAY LOOP STE 122</AddressLine1Txt>
        <CityNm>SPRINGFIELD</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>974777749</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>931022477</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>EUGENE FIGURE SKATING CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>EUGE</BusinessNameControlTxt>
      <PhoneNum>5412255123</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5572 WALES DR</AddressLine1Txt>
        <CityNm>EUGENE</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97402</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DENISE BEBAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5418687772</PhoneNum>
      <SignatureDt>2024-12-11</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KRIS ZITO</PreparerPersonNm>
      <PTIN>P00625630</PTIN>
      <PhoneNum>5416540850</PhoneNum>
      <PreparationDt>2025-01-31</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>EUGENEFSC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>93043</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1200</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>78448</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>3407</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>9988</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>4314</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>5674</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>88729</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>10000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8953</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>57771</OtherExpensesTotalAmt>
      <TotalExpensesAmt>76724</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12005</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>48406</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>60411</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>48406</BOYAmt>
        <EOYAmt>60411</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>48406</BOYAmt>
        <EOYAmt>60411</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>48406</BOYAmt>
        <EOYAmt>60411</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>COMMUNITY RECREATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>1.)PROVIDE 52 ICE SKATING LESSONS TO AN AVERAGE OF 50 STUDENTS PER CLASS 2.)RENTED PRACTICE ICE TIME FOR UPPER LEVEL SKATERS - AVERAGE OF 30 SKATERS AND CLUB MEMBERS 3.)HOSTED A HOLIDAY SHOW FOR ICE SKATERS TO PERFORM AND FUNDRAISE GIFTS FOR NEEDY CHILDREN 70 SKATERS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>10000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>60052</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>60052</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALEX MCCASLIN</PersonNm>
        <TitleTxt>AT LARGE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENISE BEBAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROLYN BROWN</PersonNm>
        <TitleTxt>INTERIM TREA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>16.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIANNA FISHER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTY MCCASLIN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUSTIN FILIP</PersonNm>
        <TitleTxt>AT LARGE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</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>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>CAROLYN BROWN</PersonNm>
        <USAddress>
          <AddressLine1Txt>796 W 13TH AVENUE</AddressLine1Txt>
          <CityNm>EUGENE</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97401</ZIPCd>
        </USAddress>
        <PhoneNum>5412255123</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>1288</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>600</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1200</CurrentTaxYearAmt>
        <TotalAmt>4588</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>47012</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17579</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>60275</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65137</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81855</CurrentTaxYearAmt>
        <TotalAmt>271858</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>2165</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5765</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6180</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5953</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9988</CurrentTaxYearAmt>
        <TotalAmt>30051</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>50465</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23344</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>67055</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72590</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>93043</CurrentTaxYearAmt>
        <TotalAmt>306497</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>306497</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>50465</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23344</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>67055</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72590</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>93043</CurrentTaxYearAmt>
        <TotalAmt>306497</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: FROZEN ICE SPORTS ADDRESS: 27091 BRIGGS HILL RD EUGENE, OR 97405 CASH CONTRIBUTION: 10,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES WEBSITE 871 INSURANCE 600 ICE RENTAL 41,544 PAYPAL FEES 4,029 USFS MEMBERSHIP FEE 2,196 LTS MEMBERSHIP FEES 2,942 OR SKATING COUNCIL FEE 175 CLASS EXPENSES 1,703 CLINIC &amp; SHOW EXPENSES 277 TESTING/USFS FEES 88 OFFICE EXPENSES 81 USFS TRANSACTION FEE 11 STORAGE UNIT 958 PAYPAL DEBITS 1,892 OTHER EXPENSES 404 TOTAL 57,771</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>1.)PROVIDE 52 ICE SKATING LESSONS TO AN AVERAGE OF 50 STUDENTS PER CLASS 2.)RENTED PRACTICE ICE TIME FOR UPPER LEVEL SKATERS - AVERAGE OF 30 SKATERS AND CLUB MEMBERS 3.)HOSTED A HOLIDAY SHOW FOR ICE SKATERS TO PERFORM AND FUNDRAISE GIFTS FOR NEEDY CHILDREN 70 SKATERS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>