GLIDING STARSINC

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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

1994

Legal Domicile

Principal Officer

ARTHUR P THOMAS PHD

Tax Period

2024-07-01 to 2025-06-30

GLIDING STARSINC, founded in 1994, is a small nonprofit in the Human Services sector that reported $508K in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year.

Mission

GLIDING STARS, INC. PROVIDES ADAPTIVE ICE SKATING PROGRAMS TO INDIVIDUALS WITH DISABILITIES AND OPPORTUNITIES TO REACH THEIR FULLEST POTENTIAL AND ENHANCED SELF-ESTEEM THROUGH DEVELOPMENT OF ICE SKATING SKILLS AND PERFORMANCE IN AN ANNUAL ICE SKATING SHOW. THE ORGANIZATION DEVELOPS CHAPTERS IN NEW LOCATIONS, PROVIDES INSTRUCTIONAL EXPERTISE, ACTS AS A RESOURCE TO INTERESTED INDIVIDUALS, AND PROMOTES MAKING ICE SKATING ACCESSIBLE TO ALL.

Program Service Accomplishments

Program 1

Expenses: $486,161

GLIDING STARS, INC. PROVIDES DIRECT TRAINING AND SUPPORT TO CHAPTER PROGRAMS TEACHING PEOPLE WITH DISABILITIES TO SKATE IN WEEKLY PARTICIPATION IN ON ICE PROGRAMS AND AN END OF SEASON ICE SHOW.

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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 $461,770

Program Service Revenue $40,434

Investment Income $3,615

Other Revenue $1,969

TOTAL REVENUE $507,788

Expense Breakdown

Grants Paid $0

Salaries & Benefits $97,172

Fundraising Expenses $21,114

Program Expenses $490,276

Other Expenses $425,737

TOTAL EXPENSES $522,909

Year-over-Year Comparison

	2024	2023	Change
Revenue	$507,788	$623,958	-0.2%
Expenses	$522,909	$615,330	-0.2%
Net Income	$-15,121	$8,628	-2.8%

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

$62,480

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CRISTIE MOKHIBER	EXECUTIVE DI	40.00	Officer	$62,480	$0	$62,480
SHERYL LITTLE	DIRECTOR	N/A	Director	$0	$0	$0
ERNEST MATHEWS	DIRECTOR	N/A	Director	$0	$0	$0
NICHOLAS NOTARO	DIRECTOR	N/A	Director	$0	$0	$0
ARTHUR P THOMAS PHD	CHAIR	N/A	Director	$0	$0	$0
JENNIFER ROSEN	DIRECTOR	N/A	Director	$0	$0	$0
GALE SANDER	TREASURER	N/A	Director	$0	$0	$0
THERESA SCHOSEK	DIRECTOR	N/A	Director	$0	$0	$0
JEFFREY WILSON	SECRETARY	N/A	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	$507,788	$522,909	$351,587	$-15,121
2024	$623,958	$615,330	$366,735	$8,628
2023	$1,114,352	$1,183,177	$620,669	$-68,825
2022	$1,412,946	$1,273,210	$691,941	$139,736
2021	$243,381	$280,432	$576,779	$-37,051
2020	$1,376,969	$1,308,374	$607,509	$68,595
2019	$1,683,805	$1,607,285	$537,356	$76,520