2026-08-03T11:42:16-04:00 2026-04-30 381977929 ANDERSON TACKMAN & COMPANY PLC 102 W WASHINGTON ST SUITE 109 MARQUETTE MI 49855 990 2025-05-01 382397272 MARQUETTE FIGURE SKATING CLUB MARQ 6513155880 401 E FAIR AVE MARQUETTE MI 49855 ERICA NOE TREASURER 6513155880 2026-07-29 true WILLIAM C SHELTROW CPA P00281691 9062251166 2026-07-29 2025 2025-03-06 01:10:19Z JORDAN GRAWIEN 254622 false X WWW.MARQUETTEFIGURESKATING.ORG X 1971 MI THE MARQUETTE FIGURE SKATING CLUB (MFSC) IS A NON-PROFIT ORGANIZATION FOUNDED IN 1971. IT IS BASED AT THE LAKEVIEW ARENA, MARQUETTE, MICHIGAN. THE CLUB IS ADMINISTERED BY A BOARD OF DIRECTORS ELECTED BY THE MEMBERSHIP MADE UP OF SKATING AND NON-SKATING MEMBERS. MFSC IS AFFILIATED WITH U.S. FIGURE SKATING (USFS), WHICH IS THE NATIONAL GOVERNING BODY OF ELIGIBLE FIGURE SKATING IN THE UNITED STATES. THE USFS SETS THE STANDARDS AND RULES UNDER WHICH ALL MEMBER CLUBS OPERATE. CLUB ACTIVITIES THE MFSC OFFERS VARIOUS ACTIVITIES DURING THE SKATING SEASON, INCLUDING: ICE SHOW: AT THE END OF THE WINTER SKATING SEASON, THE CLUB'S PRODUCTION OF "MELODY ON ICE" ENTERTAINS THOUSANDS OF SPECTATORS. CLUB MEMBERS APPEAR IN GROUP NUMBERS AND, AS THEIR SKATING PROGRESSES, IN FEATURED ROLES. TO MINIMIZE DISRUPTION OF REGULARLY SCHEDULED SKATING, REHEARSALS ARE CONCENTRATED INTO JUST THE FEW WEEKS PRIOR TO THE PERFORMANCE. AWARDS BANQUET: AT THE END OF THE WINTER SKATING SEASON, CLUB MEMBERS AND THEIR FRIE 5 5 0 0 6500 4491 174089 201573 22560 38888 5356 7707 208505 252659 0 0 6330 6357 0 0 186921 234120 193251 240477 15254 12182 321673 367530 0 321673 367530 X THE MARQUETTE FIGURE SKATING CLUB (MFSC) IS A NON-PROFIT ORGANIZATION FOUNDED IN 1971. IT IS BASED AT THE LAKEVIEW ARENA, MARQUETTE, MICHIGAN. THE CLUB IS ADMINISTERED BY A BOARD OF DIRECTORS ELECTED BY THE MEMBERSHIP MADE UP OF SKATING AND NON-SKATING MEMBERS. MFSC IS AFFILIATED WITH U.S. FIGURE SKATING (USFS), WHICH IS THE NATIONAL GOVERNING BODY OF ELIGIBLE FIGURE SKATING IN THE UNITED STATES. THE USFS SETS THE STANDARDS AND RULES UNDER WHICH ALL MEMBER CLUBS OPERATE. CLUB ACTIVITIES THE MFSC OFFERS VARIOUS ACTIVITIES DURING THE SKATING SEASON, INCLUDING: ICE SHOW: AT THE END OF THE WINTER SKATING SEASON, THE CLUB'S PRODUCTION OF "MELODY ON ICE" ENTERTAINS THOUSANDS OF SPECTATORS. CLUB MEMBERS APPEAR IN GROUP NUMBERS AND, AS THEIR SKATING PROGRESSES, IN FEATURED ROLES. TO MINIMIZE DISRUPTION OF REGULARLY SCHEDULED SKATING, REHEARSALS ARE CONCENTRATED INTO JUST THE FEW WEEKS PRIOR TO THE PERFORMANCE. AWARDS BANQUET: AT THE END OF THE WINTER SKATING SEASON, CLUB MEMBERS AND THEIR FRIE false false 170903 168690 ICE COSTS, COACHING, BASIC SKILL SKATING COSTS, AND OTHER RELATED COSTS TO PROVIDE ICE TIME AND INSTRUCTION. 30759 MARQUETTE INTERNATIONAL OPEN COMPETITION (MIO) IS A REGIONAL COMPETITION SPONSORED BY THE MARQUETTE FIGURE SKATING CLUB THAT PROVIDES SKATERS THE OPPORTUNITY TO COMPETE IN THEIR SPORT. 38815 MELODY ON ICE IS A REGIONAL COMPETITION SPONSORED BY THE MARQUETTE FIGURE SKATING CLUB THAT PROVIDES SKATERS THE OPPORTUNITY TO COMPETE IN THEIR SPORT. 240477 true false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false 14 0 true 0 false false false false false false false false 5 5 false false false false false false false true true false false false false false false false false false ERICA NOE 6513155880 401 E FAIR AVE MARQUETTE MI 49855 ERICA NOE TREASURER 8.00 X X 4410 0 0 LINNEA GUSTAFSON DIRECTOR 3.00 X 1281 0 0 KIMBER ANDERSON SECRETARY 2.00 X X 333 0 0 JORDAN GRAWIEN PRESIDENT 2.00 X X 333 0 0 WILLIAM CUSTARD VICE PRESIDE 2.00 X X 0 0 0 6357 false false false 2245 2246 4491 ICE, TEST, REGISTRATION FEES 168690 168690 EVENT REGISTRATION 32883 32883 201573 38888 38888 9670 1963 7707 252659 201573 38888 X 6357 6357 3877 3877 44862 44862 221 221 1359 1359 2085 2085 4421 4421 5045 5045 300 300 OTHER - ICE 94724 94724 MELODY ON ICE - ICE 12985 12985 DONATED FACILITIES 12600 12600 COSTUMES 8417 8417 43224 43224 240477 240477 0 0 7147 18429 314526 349101 5045 5045 321673 367530 0 0 X 321673 367530 321673 367530 321673 367530 X 12182 33675 X false false X 5110 6200 5817 6500 4491 28118 117726 141410 179309 181061 211243 830749 122836 147610 185126 187561 215734 858867 858867 7244 1019 8022 22560 38888 77733 7244 1019 8022 22560 38888 77733 130080 148629 193148 210121 254622 936600 0.91700 0.94700 0.08000 0.05000 X 5045 5045 FORM 990 - ORGANIZATION'S MISSION THE MARQUETTE FIGURE SKATING CLUB (MFSC) IS A NON-PROFIT ORGANIZATION FOUNDED IN 1971. IT IS BASED AT THE LAKEVIEW ARENA, MARQUETTE, MICHIGAN. THE CLUB IS ADMINISTERED BY A BOARD OF DIRECTORS ELECTED BY THE MEMBERSHIP MADE UP OF SKATING AND NON-SKATING MEMBERS. MFSC IS AFFILIATED WITH U.S. FIGURE SKATING (USFS), WHICH IS THE NATIONAL GOVERNING BODY OF ELIGIBLE FIGURE SKATING IN THE UNITED STATES. THE USFS SETS THE STANDARDS AND RULES UNDER WHICH ALL MEMBER CLUBS OPERATE. CLUB ACTIVITIES THE MFSC OFFERS VARIOUS ACTIVITIES DURING THE SKATING SEASON, INCLUDING: ICE SHOW: AT THE END OF THE WINTER SKATING SEASON, THE CLUB'S PRODUCTION OF "MELODY ON ICE" ENTERTAINS THOUSANDS OF SPECTATORS. CLUB MEMBERS APPEAR IN GROUP NUMBERS AND, AS THEIR SKATING PROGRESSES, IN FEATURED ROLES. TO MINIMIZE DISRUPTION OF REGULARLY SCHEDULED SKATING, REHEARSALS ARE CONCENTRATED INTO JUST THE FEW WEEKS PRIOR TO THE PERFORMANCE. AWARDS BANQUET: AT THE END OF THE WINTER SKATING SEASON, CLUB MEMBERS AND THEIR FRIENDS AND FAMILIES HAVE AN OPPORTUNITY TO SOCIALIZE. RECOGNITION IS GIVEN TO ALL SKATERS FOR THEIR TEST AND COMPETITION ACCOMPLISHMENTS THROUGHOUT THE YEAR (INCLUDING BASIC SKILLS MEMBERS). SUMMER SCHOOL: EACH SUMMER THE MFSC HOLDS A SUMMER SKATING SCHOOL. THE DURATION OF SUMMER SCHOOL AND SESSIONS OFFERED VARY FROM YEAR TO YEAR. THIS IS AN OPPORTUNITY FOR A CONCENTRATED STUDY OF SKATING LEADING TO RAPID ADVANCEMENT. OFF-ICE CLASSES ARE ALSO OFFERED TO ENHANCE THE SKATER'S DEVELOPMENT. BRANCHES OF SKATING THE MFSC OFFERS PRACTICE IN EACH OF THE FOLLOWING AREAS OF FIGURE SKATING: FREE SKATING: SKATERS LEARN JUMPS AND SPINS, WHICH ARE LINKED WITH CONNECTING STEPS AND MOVEMENTS AND SKATED TO MUSIC, FORMING A "PROGRAM". AS THEIR ABILITIES IMPROVE, THEY WILL INCORPORATE MORE COMPLEX MOVES INTO A LONGER PROGRAM. A SKATER'S PROGRAM IS PERFORMED AT EXHIBITIONS, TESTING, AND COMPETITIONS. ICE TIME ONLY IS PURCHASED FOR A FREE SKATING SESSION. MOVES IN THE FIELD: AS OF OCTOBER 1, 1994, A NEW FREE SKATE TEST STRUCTURE WAS IMPLEMENTED. THERE ARE TWO COMPONENTS OF THE TEST STRUCTURE; 1) MOVES IN THE FIELD 2) FREE SKATING PROGRAM WITH MUSIC. THE MOVES IN THE FIELD PORTION OF THE TEST IS A PREREQUISITE TO THE PROGRAM WITH MUSIC PORTION. IF THE MOVES IN THE FIELD PORTION ARE NOT SUCCESSFULLY COMPLETED, THE FREE SKATE PROGRAM WITH MUSIC MAY NOT BE TAKEN. MOVES IN THE FIELD ARE A COMBINATION OF STROKING, EDGE WORK, VARIETY OF TURNS, FOOTWORK AND SPIRALS INCORPORATED IN SET PATTERNS. EVERY MOVE IN THE FIELD IS DONE IN BOTH DIRECTIONS SO THAT THE BODY IS TRAINED SYMMETRICALLY. THEREFORE, THIS PORTION OF THE TEST IS NOT JUST FOR FREE SKATERS BUT IS ENCOURAGED FOR ICE DANCERS ALSO. DANCERS MAY TEST THE MOVES IN THE FIELD PORTION OF THE TEST WITHOUT HAVING TO TEST THE FREE SKATE PORTION. COMPETITIVE PAIR SKATERS AND DANCE COUPLE MUST HAVE PASSED THE CORRESPONDING TEST LEVELS FOR MOVES IN THE FIELD IN ORDER TO BE ELIGIBLE FOR QUALIFYING COMPETITIONS. ICE TIME ONLY IS PURCHASED FOR A MOVES SESSION. GROUP TECHNIQUE AND POWER: A GROUP LESSON WHERE THE MAIN EMPHASIS IS ON PROPER STROKING TECHNIQUE AND ENDURANCE. TO MAXIMIZE THE BENEFITS, IT IS SUGGESTED THAT A SKATER PARTICIPATE IN AT LEAST THREE SESSIONS PER WEEK. ICE TIME AND COACHING ARE PURCHASED FOR A POWER SESSION. ICE DANCE: COMPULSORY DANCING CONSISTS OF SKATING SET PATTERNS TO MUSIC WITH A SPECIFIC TEMPO. ACTUALLY BALLROOM DANCING ON ICE, THESE ARE ADAPTATIONS OF DANCES SUCH AS WALTZ, TANGO AND FOXTROT. ICE DANCING IS DESIGNED TO BE SKATED BY A COUPLE, BUT A PARTNER IS NOT A REQUIREMENT, AND MOST SKATERS IN THE MFSC LEARN THE DANCES AS SOLOS. THIS BRANCH OF SKATING IS IDEAL FOR ALL AGES. THERE IS NOT AS MUCH IMPACT TO THE BODY AS THE JUMPS AND SPINS OF FREE SKATE; INSTEAD, IT STRESSES TIMING AND PRECISION FOOTWORK. ICE TIME ONLY IS PURCHASED FOR A DANCE SESSION. GENERAL SESSION: ALL DISCIPLINES OF SKATING MAY BE PRACTICED ON THIS SESSION, WHICH INCLUDE; FREE SKATE, ICE DANCE, AND MOVES IN THE FIELD. COMPETITIONS MARQUETTE FIGURE SKATING CLUB HOSTS THE "RON CARLSON MARQUETTE INTERNATIONAL OPEN COMPETITION" (NON-QUALIFYING), EACH YEAR IN FEBRUARY AT MARQUETTE'S LAKEVIEW ARENA. THE ARENA IS LOCATED AT 401 E. FAIR AVE; IT IS A 2 RINK FACILITY, WITH EACH ICE SURFACE MEASURING 85' X 200'. U.S. FIGURE SKATING AND CANADIAN FIGURE SKATING SANCTION THE COMPETITION. THE COMPETITION IS OPEN TO ALL ELIGIBLE, REINSTATED ELIGIBLE OR READMITTED PERSONS WHO ARE MEMBERS OF THE U.S. FIGURE SKATING ASSOCIATION. COMPETITORS COME FROM ALL OVER MICHIGAN, WISCONSIN, MINNESOTA, AND ONTARIO-CANADA TO PARTICIPATE. VARIOUS EVENTS ARE OFFERED SUCH AS; FREESTYLE, COMPULSORY/SHORT PROGRAM, ARTISTIC, ARTISTIC RECALL, SPINS, AND SOLO DANCE. (BASIC SKILLS SKATERS FROM BASIC 1 THROUGH BASIC 8 ARE OFFERED EVENTS IN COMPULSORY AND FREE SKATE.) SKATERS ARE PLACED INTO GROUPS OF NO MORE THAN 8 SKATERS TO A GROUP AND ARE GROUPED BY LEVEL AND AGE. MEDALS AND RIBBONS ARE AWARDED TO THE COMPETITORS. A PROFESSIONAL PHOTOGRAPHER AND VIDEOAGRAPHER ARE AVAILABLE FOR ORDERS. LOCKER ROOM FACILITIES, CONCESSION WITH SEATING AREA, AND SKATING VENDOR SALES AREA ARE ALL AVAILABLE. TWO COMPETITIVE TRACKS ARE AVAILABLE TO SKATERS: THE NEW COMPETITIVE TEST TRACK AND THE WELL-BALANCED FREE SKATE TRACK. THE COMPETITIVE TEST TRACK ALIGNS TESTING REQUIREMENTS WITH COMPETITION LEVELS. MORE INFORMATION ABOUT THE COMPETITIVE TEST TRACK CAN BE FOUND AT HTTP://WWW.USFIGURESKATING.ORG/PROGRAMS.ASP?ID=79. MARQUETTE FIGURE SKATING CLUB IN CONJUNCTION WITH THE MARQUETTE SENIOR HIGH SCHOOL FIGURE SKATING CLUB HOSTS THE "U.P. OF MICHIGAN HIGH SCHOOL FIGURE SKATING COMPETITION SERIES" ON SUNDAY MORNING OF THE RON CARLSON MARQUETTE INTERNATIONAL OPEN IN FEBRUARY. THIS IS A 2-PART COMPETITION SERIES WITH HOUGHTON HIGH SCHOOL AND THE COPPER COUNTRY SKATING ACADEMY HOSTING THE OTHER HALF IN NOVEMBER. A HIGH SCHOOL TEAM MAY PARTICIPATE IN 1 OR BOTH COMPETITIONS. TEAM EVENTS ARE OFFERED IN MARQUETTE AND HOUGHTON. MICHIGAN TEAMS PLACING IN THE TOP TWO PLACES IN EACH EVENT OVERALL BETWEEN BOTH COMPETITIONS WILL QUALIFY FOR PARTICIPATION AT THE STATE OF MICHIGAN HIGH SCHOOL FIGURE SKATING CHAMPIONSHIPS. TEAMS FROM MICHIGAN AND SURROUNDING STATES ARE WELCOME TO PARTICIPATE. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G MELODY ON ICE COACHING 2,125 0 0 OTHER COACHING 21,878 0 0 MELODY ON ICE JUDGING 425 0 0 MARQ INVITATIONAL JUDGING 10,476 0 0 JUDGE EXPENSE 3,835 0 0 USFS 6,123 0 0 TOTAL 44,862 0 0 FORM 990, PART IX, LINE 24E MELODI COSTUMES 6,455 0 0 STIPENDS 5,595 0 0 MARQ INVITATIONAL - ICE 4,730 0 0 MARQ INVITATIONAL VIDEO 4,500 0 0 MARQ INVITATIONAL MEALS 1,901 0 0 COMPETITION ENTRY FEES 1,640 0 0 MEMBERSHIPS 1,474 0 0 MARQ INVITATIONAL GIFTS 1,425 0 0 MARQ INVITATIONAL AWARDS 1,181 0 0 MEALS 1,138 0 0 MELODY ON IDE VIDEO 1,125 0 0 MELODY ON ICE STIPENDS 1,000 0 0 COMMISSIONS PAID 1,000 0 0 MARQ INVITATIONAL STIPEND 1,000 0 0 PHONE AND INTERNET 968 0 0 TRAINING 897 0 0 REFUNDS 715 0 0 GIFTS 600 0 0 MELODY ON ICE MUSIC BOX 576 0 0 AWARDS 501 0 0 COMPUTER EXPENSES 400 0 0 PURCHASES 399 0 0 DUES AND SUBSCRIPTIONS 393 0 0 MELODY ON ICE DECOR 363 0 0 MARQ INVITATIONALS REFUND 301 0 0 SELLING EXP 300 0 0 SUPPLIES 280 0 0 MARQ INVITATIONAL DECOR 275 0 0 REIMBURSEMENTS 267 0 0 MARQ INVITATIONAL MUSIC B 250 0 0 DANCE PARTNER LODGING 205 0 0 MELODY ON ICE FLOWERS 172 0 0 BUSINESS LICENSES AND FEE 164 0 0 REPAIRS AND MAINTENANCE 163 0 0 GUESTS 156 0 0 MARQ INVITATIONAL FLOWERS 145 0 0 DECOR 140 0 0 MELODY ON ICE REIMBURS 104 0 0 MELODY ON ICE PROPS 87 0 0 FOOD 62 0 0 MERCHANT FEES 39 0 0 MARQ INVITATIONAL FOOD 35 0 0 WEBSITE 35 0 0 DEBT EXP 27 0 0 OTHER TAX EXP 24 0 0 PROPS 13 0 0 BANK CHARGES 4 0 0 TOTAL 43,224 0 0 FORM 990, PART XI, LINE 9 UNREALIZED GAIN ON INVESTEMENT 33,675 UNREALIZED LOSS ON INVESTMENTS 0 TOTAL 33,675