Nonprofit · EIN 41-0640044
ROCHESTER FIGURE SKATING CLUB INCORPORATED
Tax-exempt · ROCHESTER, MN 55901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $975,380 | $914,672 | $60,708 | $846,391 | $92,443 | $753,948 |
| August 31, 2024 | 990 | $947,873 | $886,568 | $61,305 | $782,126 | $88,886 | $693,240 |
| August 31, 2023 | 990 | $898,951 | $854,579 | $44,372 | $700,954 | $69,019 | $631,935 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $48,488
- Membership dues
- $48,488
- Program service revenue
- $886,308
- Investment income
- $8,734
- Net income from fundraising events
- $17,979
- Other revenue
- $31,850
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $57,111
- Other salaries and wages
- $352,347
- Salaries, compensation and benefits (total)
- $441,425
- Professional fundraising fees
- $0
- Accounting fees
- $18,540
- Occupancy
- $7,162
- Depreciation
- $12,935
- Program services (functional)
- $723,102
- Management and general (functional)
- $191,570
Balance sheet and other
- Total assets, start of year
- $782,126
- Total assets, end of year
- $846,391
- Total liabilities, end of year
- $92,443
- Net assets, end of year
- $753,948
- Land, buildings and equipment
- $30,256
- Net assets without donor restrictions
- $753,948
- Gross receipts
- $981,877
- Employees
- 16
- Volunteers
- 150
- Year formed
- 1940
- State of legal domicile
- MN
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 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAUREEN WISMAYER UNTIL MARCH '25 | FORMER CLUB DIRECTOR Trustee or director, Officer | 40 | $57,111 |
| ELIZABETH RICE SERVED UNTIL MAY '25 | FORMER PRESIDENT Trustee or director, Officer | 2 | $0 |
| DAVID COOPER | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| BETHANY LARSON | SECRETARY Trustee or director, Officer | 4 | $0 |
| FAWN HANGGE SERVED UNTIL MAY '25 | FORMER TREASURER Trustee or director, Officer | 4 | $0 |
| NATALIE CASPER | DIRECTOR Trustee or director | 2 | $0 |
| MOLISSA HAGER | DIRECTOR Trustee or director | 2 | $0 |
| MARK O'BYRNE | DIRECTOR Trustee or director | 2 | $0 |
| JESSICA VANDERMARK | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SARAH GIESE | TREASURER Trustee or director, Officer | 4 | $0 |
| DEBBIE MOYNAGH UNTIL MAY '25 | FORMER DIRECTOR Trustee or director | 2 | $0 |
| VALERIE PRESE UNTIL MAY '25 | FORMER DIRECTOR Trustee or director | 2 | $0 |
| JENNIFER REYNOLDS | DIRECTOR Trustee or director | 2 | $0 |
| CALLIE BISHOP | DIRECTOR Trustee or director | 2 | $0 |
| JENNY SHULA | DIRECTOR Trustee or director | 2 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES STEIN | DIRECTOR Trustee or director | 2 | $0 |
| KATELYNN DEGROOT | CLUB DIRECTOR Officer | 40 | $0 |
990 for the year ended August 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAUREEN SCHEMBRI WISMAYER | FORMER CLUB DIRECTOR Officer | 32 | $57,111 |
| ELIZABETH RICE | PRESIDENT Trustee or director, Officer | 2 | $0 |
| DAVID COOPER | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| FAWN HANGGE | TREASURER Trustee or director, Officer | 4 | $0 |
| MARK O'BYRNE | DIRECTOR (FORMER PRESIDENT) Trustee or director | 2 | $0 |
| BETHANY LARSEN | SECRETARY Trustee or director, Officer | 4 | $0 |
| DEBBIE MOYNAGH | DIRECTOR Trustee or director | 2 | $0 |
| MOLISSA HAGER | DIRECTOR Trustee or director | 2 | $0 |
| VALERIE PRESA | DIRECTOR Trustee or director | 2 | $0 |
| JESSICA VANDERMARK | DIRECTOR Trustee or director | 2 | $0 |
| JENNIFER REYNOLDS | DIRECTOR Trustee or director | 2 | $0 |
| NATALIE CASPER | DIRECTOR Trustee or director | 2 | $0 |
| KYLE SHROPSHIRE | INTERIM CLUB DIRECTOR Officer | 40 | $0 |
990 for the year ended August 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAUREEN SCHEMBRI WISMAYER | CLUB DIRECTOR Officer | 40 | $54,500 |
| AMANDA ROE | DIRECTOR Trustee or director | 2 | $0 |
| ELIZABETH RICE | PREISDENT Trustee or director, Officer | 2 | $0 |
| DAVID COOPER | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| TERRI UFKIN | DIRECTOR Trustee or director | 2 | $0 |
| JENNIFER BREHM | SECRETARY Trustee or director, Officer | 4 | $0 |
| FAWN HANGGE | TREASURER Trustee or director, Officer | 4 | $0 |
| MARK O'BYRNE | DIRECTOR (FORMER PRESIDENT) Trustee or director | 2 | $0 |
| NATALIE CASPER | DIRECTOR Trustee or director | 2 | $0 |
| BETHANY LARSON | DIRECTOR Trustee or director | 2 | $0 |
| DEBBIE MOYNAGH | DIRECTOR Trustee or director | 2 | $0 |
| JENNIFER REYNOLDS | DIRECTOR Trustee or director | 2 | $0 |
| JESSICA VANDERMARK | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 21 ELTON HILLS DR NW, ROCHESTER, MN 55901-3528
- Principal officer (990 for 2024)
- KATELYNN DEGROOT, 21 ELTON HILLS DR NW, ROCHESTER, MN 55901
- Signed the 990
- KATELYNN DEGROOT, EXECUTIVE DIRECTOR
- Phone
- (507) 288-7536
- Website
- ROCHESTERFSC.ORG
- Return prepared by
- HAWKINS ASH CPAS LLP
Mission
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.
Program accomplishments
- INSTRUCTION AND GROUP SKATING - TO PROMOTE AND FOSTER INTEREST IN THE ART OF FIGURE SKATING (APPROXIMATELY 350 SKATERS PARTICIPATING).Expenses $640,542 · revenue $785,117
- ICE AND SHOW COMPETITION - THE CLUB SPONSORS AN ANNUAL ICE SHOW (APPROX 200 SKATERS) AND SPECIAL COMPETITIONS (APPROXIMATELY 240 SKATERS).Expenses $74,087 · revenue $107,212
- TESTING - THE CLUB SPONSORED U S FIGURE SKATING ASSOCIATION SANCTIONED TESTING DURING THE YEAR (APPROXIMATELY 150 SKATERS)Expenses $8,473 · revenue $7,850
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 41-0640044
- 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
- 1979
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $846,391
- Income (IRS master file)
- $981,877
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $975,380 | $914,672 | $846,391 | XML |
| 990 | August 2024 | $947,873 | $886,568 | $782,126 | XML |
| 990 | August 2023 | $898,951 | $854,579 | $700,954 | XML |
| 990 | August 2022 | $931,298 | $819,676 | $657,611 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
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 41-0640044).
Questions about ROCHESTER FIGURE SKATING CLUB INCORPORATED
- What is the EIN of ROCHESTER FIGURE SKATING CLUB INCORPORATED?
- The employer identification number (EIN) of ROCHESTER FIGURE SKATING CLUB INCORPORATED is 41-0640044.
- Is ROCHESTER FIGURE SKATING CLUB INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to ROCHESTER FIGURE SKATING CLUB INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROCHESTER FIGURE SKATING CLUB INCORPORATED 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 ROCHESTER FIGURE SKATING CLUB INCORPORATED due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROCHESTER FIGURE SKATING CLUB INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of ROCHESTER FIGURE SKATING CLUB INCORPORATED?
- The 990 for the year ended August 31, 2025 names KATELYNN DEGROOT.
- Who are the officers and directors of ROCHESTER FIGURE SKATING CLUB INCORPORATED?
- The 990 for the year ended August 31, 2025 lists 17 people; 1 received compensation from the organization, the highest $57,111 (MAUREEN WISMAYER UNTIL MARCH '25, FORMER CLUB DIRECTOR).
- How much revenue does ROCHESTER FIGURE SKATING CLUB INCORPORATED have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $975,380, expenses of $914,672 and total assets of $846,391 at year end.
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