2026-07-07T13:01:26-05:00 2025-08-31 390912608 HAWKINS ASH CPAS LLP 3720 NOTTINGHAM DR NW SUITE 100 ROCHESTER MN 55901 990 2024-09-01 410640044 ROCHESTER FIGURE SKATING CLUB INC ROCH 5072887536 21 ELTON HILLS DR NW ROCHESTER MN 55901 KATELYNN DEGROOT EXECUTIVE DIRECTOR 5072887536 2026-05-21 1 0 DAVID FOCHS P01418849 5074241233 2026-05-21 2024 2025-03-06 01:10:19Z KATELYNN DEGROOT 21 ELTON HILLS DR NW ROCHESTER MN 55901 981877 0 X ROCHESTERFSC.ORG X 1940 MN THE PURPOSE OF THE ROCHESTER FIGURE SKATING CLUB (RFSC) IS TO FOSTER, PROMOTE, IMPROVE, AND ENCOURAGE THE SPORT OF FIGURE SKATING AMONG YOUTH UNDER 18 YEARS OF AGE IN THE STATE OF MINNESOTA. THE RFSC WILL ENCOURAGE AND FACILIATATE YOUTH PARTICIPATION IN REGIONAL, SECTIONAL, NATIONAL AND INTERNATIONAL FIGURE SKATING COMPETITIONS. THE RFSC DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGION, SEX, AGE, GENDER OR NATIONAL ORIGIN. 9 9 16 150 0 0 49365 48488 872507 886308 4336 8734 21665 31850 947873 975380 0 0 0 0 421579 441425 0 0 0 464989 473247 886568 914672 61305 60708 782126 846391 88886 92443 693240 753948 X THE PURPOSE OF THE ROCHESTER FIGURE SKATING CLUB (RFSC) IS TO FOSTER, PROMOTE, IMPROVE, AND ENCOURAGE THE SPORT OF FIGURE SKATING AMONG YOUTH UNDER 18 YEARS OF AGE IN THE STATE OF MINNESOTA. THE RFSC WILL ENCOURAGE AND FACILIATATE YOUTH PARTICIPATION IN REGIONAL, SECTIONAL, NATIONAL AND INTERNATIONAL FIGURE SKATING COMPETITIONS. THE RFSC DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGION, SEX, AGE, GENDER OR NATIONAL ORIGIN. 0 0 640542 785117 INSTRUCTION AND GROUP SKATING - TO PROMOTE AND FOSTER INTEREST IN THE ART OF FIGURE SKATING (APPROXIMATELY 350 SKATERS PARTICIPATING). 74087 107212 ICE AND SHOW COMPETITION - THE CLUB SPONSORS AN ANNUAL ICE SHOW (APPROX 200 SKATERS) AND SPECIAL COMPETITIONS (APPROXIMATELY 240 SKATERS). 8473 7850 TESTING - THE CLUB SPONSORED U S FIGURE SKATING ASSOCIATION SANCTIONED TESTING DURING THE YEAR (APPROXIMATELY 150 SKATERS) 723102 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 16 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 1 1 0 MN X KATELYNN DEGROOT 5072887536 21 ELTON HILLS DR NW ROCHESTER MN 55901 ELIZABETH RICE SERVED UNTIL MAY '25 FORMER PRESIDENT 2.00 X X 0 0 0 DAVID COOPER VICE PRESIDENT 2.00 X X 0 0 0 BETHANY LARSON SECRETARY 4.00 X X 0 0 0 FAWN HANGGE SERVED UNTIL MAY '25 FORMER TREASURER 4.00 X X 0 0 0 NATALIE CASPER DIRECTOR 2.00 X 0 0 0 MOLISSA HAGER DIRECTOR 2.00 X 0 0 0 MARK O'BYRNE DIRECTOR 2.00 X 0 0 0 JESSICA VANDERMARK PRESIDENT 2.00 X X 0 0 0 SARAH GIESE TREASURER 4.00 X X 0 0 0 DEBBIE MOYNAGH UNTIL MAY '25 FORMER DIRECTOR 2.00 X 0 0 0 VALERIE PRESE UNTIL MAY '25 FORMER DIRECTOR 2.00 X 0 0 0 JENNIFER REYNOLDS DIRECTOR 2.00 X 0 0 0 CALLIE BISHOP DIRECTOR 2.00 X 0 0 0 JENNY SHULA DIRECTOR 2.00 X 0 0 0 JAMES STEIN DIRECTOR 2.00 X 0 0 0 MAUREEN WISMAYER UNTIL MARCH '25 FORMER CLUB DIRECTOR 40.00 X X 57111 0 0 KATELYNN DEGROOT CLUB DIRECTOR 40.00 X 0 0 0 57111 0 0 0 0 0 0 0 48488 48488 SKATING CLUB INSTRUCT 711300 771246 771246 ICE SHOW & COMPETITION 711300 107212 107212 TESTING 711300 7850 7850 886308 8734 8734 24476 6497 17979 17979 MISCELLANEOUS 711300 13871 13871 13871 975380 900179 0 26713 57111 57111 352347 318507 33840 31967 24358 7609 12844 12844 18540 18540 1553 1265 288 4895 4895 7162 4162 3000 12896 7932 4964 12935 12935 7065 7065 ICE TIME 222619 222619 PROGRAM SUPPLIES EXPENS 52793 52595 198 COSTUMES & SHOW EXPENSE 42103 42103 MEMBERSHIP FEES 36822 14807 22015 41020 34754 6266 914672 723102 191570 0 523206 578809 177828 186035 46818 42706 2781 8585 137671 107415 31493 30256 782126 846391 74166 60106 14720 32337 88886 92443 X 693240 753948 693240 753948 782126 846391 60708 0 X X 0 1 X 1 0 X 47810 20665 24248 24394 24476 141593 589709 833105 834355 872507 886308 4015984 637519 853770 858603 896901 910784 4157577 0 0 0 4157577 168 176 2714 4336 8734 16128 168 176 2714 4336 8734 16128 2240 3431 2806 2910 13871 25258 639927 857377 864123 904147 933389 4198963 0.99010 0.99480 0.00380 0.00040 X 32415 25319 7096 105256 82096 23160 30256 X 981877 0 981877 -6497 -6497 975380 921169 0 921169 -6497 -6497 914672 PART X, LINE 2: U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZES A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF AUGUST 31, 2021 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE, IF INCURRED. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON FUNCTIONAL EXPENSE STATEMENT -6,497. PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REPORTED ON FUNCTIONAL EXPENSE STATEMENT -6,497. GENERAL FUNDRAISING 24476 24476 6497 24476 24476 6497 6497 17979 FORM 990, PART VI, SECTION A, LINE 6 THERE ARE NO STOCKHOLDERS. MEMEBERS PAY A FEE TO HAVE THEIR CHILD PARTICIPATE IN THE FIGURE SKATING PROGRAMS OF THE CLUB. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS VOLUNTEER TO BE ON THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURN IS REVIEWED BY THE EXECUTIVE COMMITTEE BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 15 EMPLOYEE AND COACH COMPENSATION REVIEWED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 IS AVAILABLE UPON REQUEST WITH THE BOARD TREASURER FORM 990, PART XII, LINE 2C: NEITHER THE OVERSIGHT PROCESS NOR THE SELECTION PROCESS HAS CHANGES FROM THE PRIOR YEAR. FROM AN AUDIT REVIEW OF PREVIOUS PERIOD AN ADJUSTMENT IS REQUIRED TO FUND BALANCE ACCOUNT RECEIVABLE INCOME. ADJUSTMENTS WERE MADE.