WINNIPESAUKEE SKATING CLUB

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

DAVID CARON

Phone

6035280789

Tax Period

2024-05-01 to 2025-04-30

WINNIPESAUKEE SKATING CLUB, founded in 1993, is a small nonprofit that reported $494K in total revenue in fiscal year 2024. Expenses of $545K exceeded revenue, resulting in a 10% operating deficit.

Mission

COMMUNITY ICE ARENA

Program Service Accomplishments

Program 1

Expenses: $531,864 Revenue: $307,008

THE ORGANIZATION CONSTRUCTED AND NOW OPERATES AN ICE SKATING ARENA FOR THE COMMUNITY. ICE TIME IS AVAILABLE FOR PUBLIC SKATING AS WELL AS FOR RENTAL BY HOCKEY TEAMS AND OTHER SKATING ORGANIZATIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $21,350

Program Service Revenue $307,008

Investment Income $17,180

Other Revenue $148,586

TOTAL REVENUE $494,124

Expense Breakdown

Grants Paid $0

Salaries & Benefits $168,254

Fundraising Expenses $0

Program Expenses $531,864

Other Expenses $376,863

TOTAL EXPENSES $545,117

Year-over-Year Comparison

	2024	2023	Change
Revenue	$494,124	$468,798	+0.1%
Expenses	$545,117	$484,730	+0.1%
Net Income	$-50,993	$-15,932	+2.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

$63,506

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RYAN QUIGLEY	DIRECTOR	40.00	Director	$63,506	$0	$63,506
DAVID CARON	TREASURER	2.00	Officer Director	$0	$0	$0
JENNIFER MCGREEVY	BOARD MEMBER	2.00	Director	$0	$0	$0
JOSEPH MEEGAN	PRESIDENT	2.00	Officer Director	$0	$0	$0
PAUL POIRIER	BOARD MEMBER	2.00	Director	$0	$0	$0
RAY VIGUE	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
CHARLES YEAGER	BOARD MEMBER	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$494,124	$545,117	$1,177,666	$-50,993
2024	$468,798	$484,730	$1,228,659	$-15,932
2023	$464,475	$483,346	$1,242,892	$-18,871
2022	$427,335	$402,859	$1,261,394	$24,476
2021	$362,508	$334,222	$1,237,103	$28,286
2020	$387,615	$381,795	$1,208,463	$5,820
2019	$393,322	$399,927	$1,202,585	$-6,605