WISSAHICKON 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

1954

Legal Domicile

Principal Officer

KEVIN R HAMEL

Phone

2152471759

Tax Period

2024-06-01 to 2025-05-31

WISSAHICKON SKATING CLUB, founded in 1954, is a community nonprofit in the Recreation & Sports sector that reported $1.9M in total revenue in fiscal year 2024. Expenses of $1.9M left a modest 4% surplus.

Mission

WISSAHICKON SKATING CLUB, A NONPROFIT CORPORATION THAT OPERATES AN ICE SKATING RINK IN THE CHESTNUT HILL SECTION OF PHILADELPHIA, PENNSYLVANIA, WAS FORMED FOR CHARITABLE AND EDUCATIONAL ACTIVITIES FOR ITS MEMBERS AND THE SURROUNDING COMMUNITIES. THESE ACTIVITIES INCLUDE BUT ARE NOT LIMITED TO FOSTERING NATIONAL AND INTERNATIONAL AMATEUR COMPETITION IN ALL TYPES OF FIGURE SKATING AND ICE HOCKEY AND SUPPORTING DEVELOPING AMATEUR ATHLETES FOR NATIONAL OR INTERNATIONAL COMPETITION IN FIGURE SKATING AND ICE HOCKEY.

Program Service Accomplishments

Program 1

Expenses: $1,553,130 Revenue: $1,738,175

To promote amateur sports through programs in figure, hockey and recreational skating, equipment rental and sale of supplies.

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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 $132,976

Program Service Revenue $1,725,945

Investment Income $25,892

Other Revenue $47,871

TOTAL REVENUE $1,932,684

Expense Breakdown

Grants Paid $0

Salaries & Benefits $706,603

Fundraising Expenses $46,864

Program Expenses $1,553,130

Other Expenses $1,154,924

TOTAL EXPENSES $1,861,527

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,932,684	$1,912,999	+0.0%
Expenses	$1,861,527	$1,745,005	+0.1%
Net Income	$71,157	$167,994	-0.6%

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

140

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

$106,250

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jon Buehler	Business Manager	40.0	Officer	$106,250	$0	$106,250
Kevin R Hamel	President	4.0	Officer Director	$0	$0	$0
Mike Budd	Vice President, Membership	3.0	Officer Director	$0	$0	$0
Kathryn E Larkin	Vice President, Ice Committee	3.0	Officer Director	$0	$0	$0
Richard J Podulka	Vice President, House Committe	3.0	Officer Director	$0	$0	$0
Shawn Connaghan	Secretary	3.0	Officer Director	$0	$0	$0
Michael Wolf	Treasurer	3.0	Officer Director	$0	$0	$0
Sean M Waters	Board Member	2.0	Director	$0	$0	$0
Ross Cowan	Board Member	2.0	Director	$0	$0	$0
Vince Chiaramonte	Board Member	2.0	Director	$0	$0	$0
Josh Maciolek	Board Member	2.0	Director	$0	$0	$0
Michael McMullen	Board Member	2.0	Director	$0	$0	$0
Amanda Zavodnick	Board Member	2.0	Director	$0	$0	$0
Jeff Rexford	Board Member	2.0	Director	$0	$0	$0
Jay Llewelyn	Board Member	2.0	Director	$0	$0	$0
Raquel Carbonari	Board Member	2.0	Director	$0	$0	$0
Tom Badali	Board Member	2.0	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	$1,932,684	$1,861,527	$4,507,385	$71,157
2024	$1,912,999	$1,745,005	$4,411,433	$167,994
2023	$1,981,479	$1,651,261	$4,271,397	$330,218
2022	$1,850,289	$1,471,406	$3,982,053	$378,883
2021	$1,338,532	$1,166,170	$4,115,326	$172,362
2020	$1,404,629	$1,367,528	$3,993,854	$37,101
2019	$3,249,348	$1,387,729	$3,458,213	$1,861,619