AMHERST 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

1964

Legal Domicile

Phone

7162580132

Tax Period

2024-05-01 to 2025-04-30

AMHERST SKATING CLUB, founded in 1964, is a small nonprofit in the Recreation & Sports sector that reported $311K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Expenses of $354K exceeded revenue, resulting in a 14% operating deficit.

Mission

PROVIDE BASIC SKILL SKATING INSTRUCTION, PROVIDE AMPLE ICE TIME FOR THE MEMBERSHIP TO DEVELOP FIGURE SKATING SKILLS.

Program Service Accomplishments

Program 1

Expenses: $354,212

PROVIDE BASIC SKILL SKATING INSTRUCTION GIVEN TO CHEILDREN PROVIDE AMPLE ICE TIME FOR THE MEMBERSHIP TO DEVELOPE FIGURE SKATING SKILLSPROVIDE OPPORTUNITIES FOR THE CLUB'SSKATERS TO PARTICIPATE IN...

PROVIDE BASIC SKILL SKATING INSTRUCTION GIVEN TO CHEILDREN PROVIDE AMPLE ICE TIME FOR THE MEMBERSHIP TO DEVELOPE FIGURE SKATING SKILLSPROVIDE OPPORTUNITIES FOR THE CLUB'SSKATERS TO PARTICIPATE IN COMPETITIONS

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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 $0

Program Service Revenue $311,172

Investment Income $0

Other Revenue $0

TOTAL REVENUE $311,172

Expense Breakdown

Grants Paid $0

Salaries & Benefits $61,906

Fundraising Expenses $0

Program Expenses $354,212

Other Expenses $292,306

TOTAL EXPENSES $354,212

Year-over-Year Comparison

	2024	2023	Change
Revenue	$311,172	$330,347	-0.1%
Expenses	$354,212	$298,332	+0.2%
Net Income	$-43,040	$32,015	-2.3%

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

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

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
BARBARA GYASI	President	Director	$0	$0	$0
LYNN BIRKMAN	Vice President	Director	$0	$0	$0
STACEY MOAR	Secretary	Director	$0	$0	$0
CATHRYN BRAY	Treasurer	Director	$0	$0	$0
LYNN ERRINGTON	Director	Director	$0	$0	$0
KIM MCPARTLAND	Director	Director	$0	$0	$0
BRIAN RAMBARRON	Director	Director	$0	$0	$0
ROBERT MUZZIO	Director	Director	$0	$0	$0
RILEY STEPNICK	Director	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	$311,172	$354,212	$233,414	$-43,040
2024	$330,347	$298,332	$573,701	$32,015
2023	$322,225	$301,558	$261,474	$20,667
2022	$285,327	$248,935	$168,630	$36,392
2021	$165,464	$168,890	$132,493	$-3,426
2020	$210,993	$192,253	$139,351	$18,740
2019	$257,030	$249,883	$116,924	$7,147