- Revenue 2024
- $62,062
- Expenses 2024
- $53,021
Program services were 94.9% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.
As filed
- Subsection
- 04
- NTEE code
- N68
- Classification
- 1000
- Street
- PO BOX 158
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Primary exempt purpose
THE PURPOSE OF THIS ORGANIZATION SHALL BE TO ENCOURAGE INSTRUCTION, PRACTICE ANDADVANCEMENT OF THE MEMBERS IN FIGURES, FREE SKATING, DANCING AND OF FAMILYSKATING; TO SPONSOR AND PRODUCE ANNUAL EXHIBITIONS AND ICE SHOWS AND TO CARRY OUT THE GENERAL POLICIES OF UNITED STATES FIGURE SKATING ASSOCIATION.
-
INSTRUCTION, PRACTICE, AND ADVANCEMENT OF MEMBERS IN FIGURE SKATING, FREE SKATING, DANCING, AND FAMILY SKATING AND PRODUCTUION OF ANNUAL EXHIBITIONS AND ICE SHOWS. THE SEASON RUNS FROM OCTOBER THROUGH MARCH EACH YEAR WITH APPROXIMATELY 90 SKATERS.
Expenses $50,324
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Fields OlsonFIELDS OLSON
PRESIDENT
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 2
-
Jessica BrekkeJESSICA BREKKE
VICE PRESIDE
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 2
-
Rachel DevoogdtRACHEL DEVOOGDT
SECRETARY
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 2
-
Vanessa McLaughlinVANESSA MCLAUGHLIN
TREASURER
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 2
-
Ashley LiebfriedASHLEY LIEBFRIED
DIRECTOR
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 2
-
Bobbi MertensBOBBI MERTENS
DIRECTOR
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 2
-
Heather MacDonaldHEATHER MACDONALD
DIRECTOR
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 2
-
Nikki PaulsonNIKKI PAULSON
DIRECTOR
- Total calculated
- $0
- Compensation
- $0
- Benefit plans
- not reported
- Expense account
- not reported
- Hours/week
- 2
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $62,062
- Expenses
- $53,021
- Contributions
- $6,963
- Grants paid
- not reported
-
2023
- Revenue
- $53,072
- Expenses
- $45,693
- Contributions
- $1,500
- Grants paid
- not reported
-
2022
- Revenue
- $53,797
- Expenses
- $47,873
- Contributions
- $120
- Grants paid
- not reported
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990-EZ
- Revenue
- $47,683
- Expenses
- $38,555
- Assets (EOY)
- $75,712
-
2020 · 990-EZ
- Revenue
- $44,741
- Expenses
- $40,628
- Assets (EOY)
- $66,583
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Form 990-N e-Postcard, tax year 2012
- Tax period
- 1 January 2012 to 31 December 2012
- Principal officer
-
Mark Estenson
- Mailing address
- PO Box 158Devils Lake ND 58301
- Website
- www.lrskating.com
As filed, from the IRS e-Postcard file of 9 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$6,963
2024 COACHING
-
$5,169
2023 COACHING
Other IRS files
Auto-Revocation List
- Exemption revoked 15 May 2010, reinstated 15 November 2011.
Publication 78
Not present in the most recent drop.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.