Nonprofit · EIN 27-1987782
FOCO ROLLER DERBY NON-PROFIT
Tax-exempt (reinstated) · FORT COLLINS, CO 80527
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $64,106 | $63,203 | $903 | $36,700 | $110 | $36,590 |
| December 31, 2024 | 990-EZ | $65,876 | $67,758 | -$1,882 | $35,857 | $170 | $35,687 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $20,518
- Membership dues
- $28,730
- Program service revenue
- $12,373
- Investment income
- $0
- Net income from sales of inventory
- $1,413
- Other revenue
- $1,072
Expenses
- Grants and similar amounts paid
- $1,074
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $3,995
- Occupancy
- $35,499
- Printing, publications and postage
- $625
- Other expenses
- $22,010
- Program services (functional)
- $58,003
Balance sheet and other
- Total assets, start of year
- $35,857
- Total assets, end of year
- $36,700
- Total liabilities, end of year
- $110
- Net assets, end of year
- $36,590
- Cash, savings and investments
- $31,824
- Gross receipts
- $65,098
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jayne Niemann | President | 4 | $0 |
| Jordin Frey | Vice President / Treasurer | 10 | $0 |
| Caitlyn Thomas | Secretary / Director | 4 | $0 |
| Whitney McMillian | Director | 15 | $0 |
| Evanne Winograd | Director | 2 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jayne Niemann | President | 4 | $0 |
| Jordin Frey | Vice President / Treasurer | 4 | $0 |
| Caitlyn Thomas | Secretary / Director | 0 | $0 |
| Whitney McMillian | Director | 6 | $0 |
| Evanne Winograd | Director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 271523, FORT COLLINS, CO 80527-1523
- Mailing address (990-N for 2023)
- PO Box 271523, Fort Collins CO 80527
- Principal officer (990-N for 2023)
- Jayne Niemann, 725 W 11th St, Loveland CO 80537
- Signed the 990-EZ
- Jayne Niemann, President
- Phone
- (970) 694-6365
- Website
- www.focorollerderby.org
Mission
This Organization is organized exclusively for the purposes of a qualified amateur sports organization under Section 501(c) 3 of the Internal Revenue Code, or the corresponding section of any future federal tax code. The specific objectives and purposes of this Organization shall be: (a) to promote the sport of roller derby by fostering local, state, national and international amateur sports competition; and (b) provide the skills training necessary for participation in local, state, national and interleague competition.
Program accomplishments
- Athletic Training. Our mission statement is born from our ability to provide athletic training to our members. Practice facilities and training are provided as a service to our members in the sport of roller derby. Both on-skates and off-skates athletic training is provided. In 2025, 112 league members benefited from FoCo Roller Derby athletic training services. There are four practices per week on average; It is estimated that there are 160 opportunities for practice per year from January through December. All of our members benefit by gaining exposure to the sport and our roller derby community.Expenses $27,742
- Event Production. FoCo Roller Derby holds events open to the public called games. These games provide opportunity for our members to exhibit skills gained during member practice, allows our volunteers to gain valuable event production experience, and allows spectators to watch athletic roller derby competition. On average, 54 members participate in each event and 182 spectators purchase tickets for a game. In 2025, 910 spectators attended five (5) games from February through November. Holding these events is key to our mission statement and allows us to generate funds necessary to pay for venue rental used for practices.Expenses $14,908
- Travel for Tournaments. Tournaments provide an opportunity for our most competitive players to travel and compete with other teams in our Division. In 2025, 40 skaters, coaches, and volunteers benefited from paid travel expenses for two (2) tournaments.Expenses $8,088
- Strategic Planning Retreat. The annual strategic planning event is a weekend-long member gathering and focus group. Our members participate in goal-focused sessions that include organization-wide goal setting, defining committee objectives, assigning member roles and responsibilities, selecting non-profit partners, drafting teams, planning event schedules, and team building exercises. This planning meeting and its results drive the focus of our upcoming year and athletic season. 47 members attended in 2025.Expenses $6,222
- Other Program Services. Other program services include events and incentives to recognize members.Expenses $1,043
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 27-1987782
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $36,700
- Income (IRS master file)
- $65,098
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- April 10, 2017
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $64,106 | $63,203 | $36,700 | IRS |
| 990-EZ | December 2024 | $65,876 | $67,758 | $35,857 | IRS |
| 990-N for 2023 Officer: Jayne Niemann | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Emily Zaynard | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-1987782).
Questions about FOCO ROLLER DERBY NON-PROFIT
- What is the EIN of FOCO ROLLER DERBY NON-PROFIT?
- The employer identification number (EIN) of FOCO ROLLER DERBY NON-PROFIT is 27-1987782.
- Is FOCO ROLLER DERBY NON-PROFIT tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to FOCO ROLLER DERBY NON-PROFIT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOCO ROLLER DERBY NON-PROFIT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FOCO ROLLER DERBY NON-PROFIT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOCO ROLLER DERBY NON-PROFIT last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FOCO ROLLER DERBY NON-PROFIT?
- The 990-N for 2023 names Jayne Niemann.
- Who are the officers and directors of FOCO ROLLER DERBY NON-PROFIT?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FOCO ROLLER DERBY NON-PROFIT have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $64,106, expenses of $63,203 and total assets of $36,700 at year end.
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