﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-16T16:28:41-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>821778601</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CALLAGHAN PUBLIC ACCOUNTING INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1909 W MAIN ST SUITE A</AddressLine1Txt>
        <CityNm>KALAMAZOO</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>490063041</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>200980571</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WESTERN MICHIGAN UNIVERSITY</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>SKATING CLUB</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>6305287423</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1903 WEST MICHIGAN AVENUE</AddressLine1Txt>
        <CityNm>KALAMAZOO</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>490085335</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AMY SMITH</PersonNm>
      <PersonTitleTxt>PROGRAM DIRECTOR</PersonTitleTxt>
      <PhoneNum>5712300065</PhoneNum>
      <SignatureDt>2025-09-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANIEL CALLAGHAN CPA</PreparerPersonNm>
      <PTIN>P01994182</PTIN>
      <PhoneNum>2692163283</PhoneNum>
      <PreparationDt>2025-09-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <PrincipalOfficerNm>AMY SMITH</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>145 SELKIRK CT</AddressLine1Txt>
        <CityNm>KALAMAZOO</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49006</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>321662</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1995</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>OUR MISSION IS TO ENCOURAGE NATIONAL AMATEUR COMPETITIONS IN FIGURE SKATING; AND TO DEVELOP COMPETITIVE SKATERS AND TEAMS IN A SPORTSMANLIKE MANNER. THE PURPOSE OF THIS ORGANIZATION SHALL BE: 1. TO PROMOTE AND ENHANCE THE SPORT OF FIGURE SKATING, INCLUDING SINGLES, DANCE, PAIRS AND TEAM SKATING. 2. TO DEVELOP COMPETITIVE SKATERS AND TEAMS. 3. TO DEVELOP SKATING ABILITY AND SPORTSMANSHIP AMONGST TEAM MEMBERS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>0</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>380865</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>34278</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>287384</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>380865</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>321662</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>49559</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>53217</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>294130</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>269237</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>343689</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>322454</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>37176</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-792</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>52151</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>51359</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>52151</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>51359</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO FOSTER NATIONAL AMATEUR COMPETITIONS IN FIGURE SKATING WITHOUT PROVIDING ATHLETIC FACILITIES AND EQUIPMENT TO MEMBERS; AND TOWARDS THE DEVELOPMENT OF COMPETITIVE SKATERS AND TEAMS IN A SPORTSMANSHIP ATMOSPHERE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>309992</ExpenseAmt>
      <RevenueAmt>287384</RevenueAmt>
      <Desc>COLLEGIATE - 2025 US PEWTER MEDALISTS OPEN COLLEGIATE TEAM - 2025 MIDWEST SECTIONAL BRONZE MEDALIST INTERCOLLEGIATE - 16TH PLACE, US NATIONAL FINALS</Desc>
      <TotalProgramServiceExpensesAmt>309992</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc3">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>4</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>0</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <PersonNm>HANNAH WARDIN</PersonNm>
        <PhoneNum>6305287423</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1903 W MICHIGAN AVE</AddressLine1Txt>
          <CityNm>KALAMAZOO</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49008</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>EMMA CADDIS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HANNAH WARDIN</PersonNm>
        <TitleTxt>VP OF FINANC</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANA PRINCIPE</PersonNm>
        <TitleTxt>FUNDRAISING</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NATALIA TORRES</PersonNm>
        <TitleTxt>VP OF EVENTS</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PHOEBE REINEKING</PersonNm>
        <TitleTxt>VP OF PURCHA</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CLARIE WILCOX</PersonNm>
        <TitleTxt>VP OF MARKET</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>COLLEEN PAISELY</PersonNm>
        <TitleTxt>EVENTS DIREC</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AMY SMITH</PersonNm>
        <TitleTxt>PROGRAM DIRE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>34278</AllOtherContributionsAmt>
      <TotalContributionsAmt>34278</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>COLLEGIATE</Desc>
        <TotalRevenueColumnAmt>131859</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>131859</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SUMMER CAMP AND RECRUITMENT</Desc>
        <TotalRevenueColumnAmt>40807</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>40807</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>OPEN COLLEGIATE</Desc>
        <TotalRevenueColumnAmt>36765</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>36765</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>INTERCOLLEGIATE</Desc>
        <TotalRevenueColumnAmt>33341</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>33341</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>BRONCO CUP</Desc>
        <TotalRevenueColumnAmt>33300</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>33300</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>11312</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>11312</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>287384</TotalProgramServiceRevenueAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>321662</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>287384</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>53217</TotalAmt>
        <ProgramServicesAmt>53217</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1000</TotalAmt>
        <ManagementAndGeneralAmt>1000</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>221326</TotalAmt>
        <ProgramServicesAmt>210462</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10864</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>18322</TotalAmt>
        <ProgramServicesAmt>17724</ProgramServicesAmt>
        <ManagementAndGeneralAmt>598</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <TravelGrp>
        <TotalAmt>28589</TotalAmt>
        <ProgramServicesAmt>28589</ProgramServicesAmt>
      </TravelGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>322454</TotalAmt>
        <ProgramServicesAmt>309992</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12462</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>50981</BOYAmt>
        <EOYAmt>51359</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>2335</BOYAmt>
      </AccountsReceivableGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>-1165</BOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>52151</BOYAmt>
        <EOYAmt>51359</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>52151</BOYAmt>
        <EOYAmt>51359</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>52151</BOYAmt>
        <EOYAmt>51359</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>52151</BOYAmt>
        <EOYAmt>51359</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-792</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>80722</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>211803</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>301243</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>380865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>34278</CurrentTaxYearAmt>
        <TotalAmt>1008911</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>80722</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>211803</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>301243</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>380865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>34278</CurrentTaxYearAmt>
        <TotalAmt>1008911</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1008911</PublicSupportTotal170Amt>
      <TotalSupportAmt>1008911</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>287384</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>80722</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>211803</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>301243</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>380865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>34278</CurrentTaxYearAmt>
        <TotalAmt>1008911</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>287384</CurrentTaxYearAmt>
        <TotalAmt>287384</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>80722</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>211803</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>301243</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>380865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>321662</CurrentTaxYearAmt>
        <TotalAmt>1296295</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>1296295</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>80722</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>211803</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>301243</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>380865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>321662</CurrentTaxYearAmt>
        <TotalAmt>1296295</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES/COMPETITION FEES 76,974 0 0 ICE 72,773 0 0 APPAREL COST 16,618 0 0 RECRUITMENT/SUMMER CAMP 14,813 0 0 DRESSES &amp; SUPPLIES 10,432 0 0 SKATER DISCOUNTS 7,786 0 0 SPORT MASSAGES 2,860 0 0 PHOTOS/PROGRAMS/VIDEOS 2,174 0 0 TEAM BUILDING/ACTIVITIES 2,149 0 0 FORMAL 2,010 0 0 SKATE SHARPENING 1,492 0 0 MAKEUP &amp; JEWELRY 311 0 0 COACHES COLLEGE 70 0 0 MEALS - NON COMPETITION 0 6,375 0 MISCELLANEOUS EXPENSE 0 1,873 0 REIMBURSEMENT 0 1,332 0 DUES &amp; SUBSCRIPTIONS 0 1,216 0 QUICKBOOKS PAYMENTS FEES 0 68 0 TOTAL 210,462 10,864 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>