Pittsburgh Figure 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

1923

Legal Domicile

Principal Officer

Emily Broadbent

Phone

4123165535

Tax Period

2024-05-01 to 2025-04-30

Pittsburgh Figure Skating Club, founded in 1923, is a small nonprofit in the Recreation & Sports sector that reported $137K in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year. The organization ran a surplus of $48K, a strong 35% operating margin.

Mission

Athletic training and competition

Program Service Accomplishments

Program 1

Expenses: $86,575

Make ice time available approximately 60 hours per year and promote evvironment to encourage instruction, practice and advancement 265 tests and ccompetition approximately 157 skaters. The Learn to...

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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 $40,088

Program Service Revenue $53,926

Investment Income $42,109

Other Revenue $1,129

TOTAL REVENUE $137,252

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $86,575

Other Expenses $89,448

TOTAL EXPENSES $89,448

Year-over-Year Comparison

	2024	2023	Change
Revenue	$137,252	$169,195	-0.2%
Expenses	$89,448	$161,188	-0.4%
Net Income	$47,804	$8,007	+5.0%

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

N/A

Employees

N/A

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Emily Broadbent	President	010.00	Officer Director	$0	$0	$0
Laurel Kerr	Vice President	010.00	Officer Director	$0	$0	$0
Shu Liu	Treasurer	010.00	Officer Director	$0	$0	$0
Anne Marie Miller	Secretary	010.00	Officer Director	$0	$0	$0
Michelle McCann	Director	005.00	Director	$0	$0	$0
Lauren Godfrey	Director	005.00	Director	$0	$0	$0
Kate Ledger	Director	005.00	Director	$0	$0	$0
Danielle Zieger	Director	005.00	Director	$0	$0	$0
Patti Kuzma	Director	005.00	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	$137,252	$89,448	$436,585	$47,804