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    <ReturnTs>2026-09-03T01:43:05Z</ReturnTs>
    <TaxPeriodEndDt>2026-08-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-09-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>SMITHFIELD FIGURE SKATING CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SMIT</BusinessNameControlTxt>
      <PhoneNum>4016447573</PhoneNum>
      <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>
      <PhoneNum>4016447573</PhoneNum>
      <SignatureDt>2026-09-02</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>http://smithfieldfsc.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>Figure Skating Club</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>145330</GrossReceiptsAmt>
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      <MembershipDuesAmt>50</MembershipDuesAmt>
      <InvestmentIncomeAmt>4</InvestmentIncomeAmt>
      <TotalRevenueAmt>145330</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>9495</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>10480</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>97885</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>16890</OtherExpensesTotalAmt>
      <TotalExpensesAmt>134750</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>10580</ExcessOrDeficitForYearAmt>
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      <NetAssetsOrFundBalancesEOYAmt>210320</NetAssetsOrFundBalancesEOYAmt>
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      <PrimaryExemptPurposeTxt>We provided a venue for local skaters to learn figure skating and compete in local and national competitions</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>We provided over 300 hours of ice time for skaters to learn and practice figure skating</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>134750</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>We offered a show that allowed parents and the public to see the skills that the skaters had learned.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>We held a competition that allowed lour skaters to acclimate to the rigors of future higher level competitions in the sport</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Heather Almeida</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dianne LaMontagne</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Robert LaMontagne</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kristen Snow</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>RI</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Robert LaMontagne</PersonNm>
        <USAddress>
          <AddressLine1Txt>18 Sharon Street</AddressLine1Txt>
          <CityNm>Providence</CityNm>
          <StateAbbreviationCd>RI</StateAbbreviationCd>
          <ZIPCd>02908</ZIPCd>
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        <PhoneNum>4016447573</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part 1, Line 21</FormAndLineReferenceDesc>
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