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Southwest Michigan Skating Club

EIN 38-2881145 · Kalamazoo, MI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceWeak42 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO ESTABLISH, ADMINISTER, AND PROMOTE AN EDUCATION PROGRAM DEVOTED TO THE PROMOTION OF AMATEUR FIGURE SKATING AND PHYSICAL FITNESS WITHIN THE COMMUNITY IN ACCORDANCE WITH THE GENERAL POLICIES OF UNITED STATES FIGURE SKATING. OFFERING VARIOUS OPPORTUNITIES FOR PEOPLE OF ALL AGES, ABILITIES, AND INTERESTS, FROM THE RECREATIONAL SKATERS TO THOSE INTERESTED IN GAINING SOLID SKATING SKILLS.

Income
$1.4 million
Spending
$1.1 million
Spent on programs
86%
Reserves
7.7 months of spending
Largest source of income
fees for its services, 96%
Employees
0
Volunteers
250

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 79% of charities in its peer group (recreation and sports, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.7 months of spending.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 15% of income.

  • Income trend

    15 of 15

    Income rose 73% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 42 out of 100. Higher than 12% of charities in its peer group (recreation and sports, $1m to $10m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $153,216 spent. SYNCHRONIZED SKATING TEAMS - THE CLUB FACILITATES TRYOUTS, COACHING, PRACTICE AND COMPETITION OPPORTUNITIES FOR SKATERS WISHING TO PARTICIPATE IN SYNCHRONIZED SKATING.
  2. $233,697 spent. FIGURE SKATING INSTRUCTION AND SUPERVISED PRACTICE ICE - THE CLUB PURCHASES ICE TIME FROM OUR LOCAL FACILITY TO PROVIDE THE OPPORTUNITY FOR FIGURE SKATERS TO LEARN AND DEVELOP SKATING SKILLS.
  3. $190,295 spent. LEARN TO SKATE PROGRAM - THE CLUB FACILITATES GROUP LESSON INSTRUCTION FOR INTERESTED SKATERS OF ALL LEVELS IN SIX WEEK SESSIONS TO INTRODUCE THEM TO THE SPORT, BUILD THEIR SKILLS AND POTENTIALLY JOIN THE CLUB TO FURTHER DEVELOP THEIR SKILLS.
  4. $410,840 spent. SYNCHRONIZED SKATING TEAMS - THE CLUB FACILITATES TRYOUTS, COACHING
  5. SYNCHRONIZED SKATING TEAMS - THE CLUB FACILITATES TRYOUTS, COACHING

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 1990.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.