{
 "about": "One profile of the Alleviate Index: a US public charity as IRS public records show it.",
 "url": "https://index.alleviate.org/org/philadelphia-skating-club-and-humane-society-230973445",
 "source": {
  "name": "IRS public records",
  "as_of": "2026-10-13",
  "files": {
   "master_file": {
    "posted": "2026-10-13"
   },
   "filing_index": {
    "posted": "2026-09-16"
   },
   "pub78": {
    "posted": "2026-10-13"
   },
   "revocations": {
    "posted": "2026-10-13"
   }
  }
 },
 "method": "https://index.alleviate.org/method",
 "organization": {
  "ein": "230973445",
  "name": "Philadelphia Skating Club & Humane Society",
  "city": "Ardmore",
  "state": "PA",
  "name_irs": "PHILADELPHIA SKATING CLUB & HUMANE SOCIETY",
  "status": "exempt_current",
  "irs": {
   "foundation_code": "16",
   "ruling_month": "2001-11",
   "deductibility_code": "1",
   "status_code": "01",
   "filing_req_code": "01",
   "affiliation_code": "3",
   "organization_code": "1",
   "group_exemption": false
  },
  "focus": {
   "ntee": "N60",
   "group": "N",
   "label": "Amateur sports",
   "group_label": "Recreation and sports"
  },
  "fiscal_year_end_month": 8,
  "latest_return": {
   "period": "2025-08",
   "fy": 2025,
   "revenue": 2164127,
   "assets": 3474081,
   "income": 2232481,
   "revenue_band": "1m_2500k"
  },
  "required_form": {
   "form": "990",
   "basis": "receipts"
  },
  "clock": {
   "basis": "latest_return",
   "through": {
    "period": "2025-08",
    "source": "master_file"
   },
   "returns": [
    {
     "fy": 2026,
     "fy_end": "2026-08",
     "due": "2027-01-15",
     "due_moved": null,
     "extended": "2027-07-15",
     "extended_moved": null
    },
    {
     "fy": 2027,
     "fy_end": "2027-08",
     "due": "2028-01-18",
     "due_moved": {
      "from": "2028-01-15",
      "weekday": "saturday",
      "holiday": "Martin Luther King Jr. Day"
     },
     "extended": "2028-07-17",
     "extended_moved": {
      "from": "2028-07-15",
      "weekday": "saturday",
      "holiday": null
     }
    }
   ],
   "revocation": {
    "state": "none",
    "years_not_on_file": 0
   }
  },
  "peers": {
   "group": "PA:N:500k_5m",
   "level": "state",
   "size_class": "500k_5m",
   "position": "ranked",
   "percentile": 85,
   "assets_weeks": 83.5,
   "age": "typical"
  },
  "filings": [
   {
    "period": "2025-08",
    "fy": 2025,
    "form": "990",
    "record_date": "2025-12-04",
    "due": "2026-01-15",
    "extended": "2026-07-15",
    "timing": "by_due",
    "object_id": "202503389349300815",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2024-08",
    "fy": 2024,
    "form": "990",
    "record_date": "2024-12-19",
    "due": "2025-01-15",
    "extended": "2025-07-15",
    "timing": "by_due",
    "object_id": "202423549349300347",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2023-08",
    "fy": 2023,
    "form": "990",
    "record_date": "2024-01-16",
    "due": "2024-01-16",
    "extended": "2024-07-15",
    "timing": "by_due",
    "object_id": "202430169349301508",
    "versions": 2,
    "later_version": {
     "record_date": "2024-07-24",
     "object_id": "202402069349300905"
    }
   },
   {
    "period": "2022-08",
    "fy": 2022,
    "form": "990",
    "record_date": "2023-04-27",
    "due": "2023-01-17",
    "extended": "2023-07-17",
    "timing": "after_due_in_window",
    "object_id": "202341179349301854",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2021-08",
    "fy": 2021,
    "form": "990",
    "record_date": "2022-03-11",
    "due": "2022-01-18",
    "extended": "2022-07-15",
    "timing": "after_due_in_window",
    "object_id": "202230709349300008",
    "versions": 1,
    "later_version": null
   }
  ],
  "status_check": {
   "pub78": {
    "listed": true,
    "codes": [
     "PC"
    ]
   },
   "revocation": {
    "listed": false
   }
  },
  "presence": "on_file"
 },
 "peer_group": {
  "key": "PA:N:500k_5m",
  "level": "state",
  "size_class": "500k_5m",
  "n": 174,
  "revenue": {
   "p10": 557037,
   "p25": 644680,
   "p50": 1033843,
   "p75": 1495472,
   "p90": 2518711,
   "min": 506838,
   "max": 4804413
  },
  "ruling_year": {
   "p25": 1991,
   "p50": 2001,
   "p75": 2014
  },
  "assets_weeks": {
   "p25": 26,
   "p50": 47.1,
   "p75": 85.3
  }
 },
 "state_rule": {
  "registration": "required",
  "agency": "Bureau of Corporations and Charitable Organizations, Pennsylvania Department of State",
  "url": "https://www.pa.gov/agencies/dos/programs/charities.html",
  "renewal": {
   "cadence": "annual",
   "kind": "renewal",
   "basis": "fiscal_year_end",
   "month": 11,
   "day": 15,
   "days": null
  },
  "extension": null,
  "note": "This date already includes the extension that the Bureau grants automatically.",
  "confidence": "high"
 },
 "claimed": null
}