MAPLEWOOD FIGURE SKATING CLUB INC

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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

1971

Legal Domicile

Principal Officer

NANCY PACKER

Phone

6516864682

Tax Period

2024-06-01 to 2025-05-31

MAPLEWOOD FIGURE SKATING CLUB INC, founded in 1971, is a small nonprofit in the Recreation & Sports sector that reported $350K in total revenue in fiscal year 2024. Expenses of $315K left a modest 10% surplus.

Mission

TO PROMOTE THE SPORT OF FIGURE SKATING AND LEARNING TO SKATE PROGRAMS FOR YOUTH AND ADULTS. THE CLUB IS DEVOTED TO DEVELOPING THE POTENTIAL OF EACH SKATER.

Program Service Accomplishments

Program 1

Expenses: $253,703 Revenue: $238,494

PROVIDE ICE TIME FOR SKATERS. THIS INCLUDES THE CLUB MEMBERS ICE FOR MORE COMPLEX SKATERS, SPRING SHOW ICE, TESTING ICE, AND SYNCHRONIZED SKATING ICE PURCHASED.

Program 2

Expenses: $54,094 Revenue: $96,459

TO PROVIDE QUALIFIED COACHES TO OUR SKATING MEMBERS, WE PAY OUR BASIC SKILLS COACHES AS SALARIED EMPLOYEES OF MAPLEWOOD FIGURE SKATING CLUB.

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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 $2,936

Program Service Revenue $334,953

Investment Income $2,875

Other Revenue $9,154

TOTAL REVENUE $349,918

Expense Breakdown

Grants Paid $0

Salaries & Benefits $47,655

Fundraising Expenses $0

Program Expenses $307,797

Other Expenses $267,341

TOTAL EXPENSES $314,996

Year-over-Year Comparison

	2024	2023	Change
Revenue	$349,918	$329,807	+0.1%
Expenses	$314,996	$298,701	+0.1%
Net Income	$34,922	$31,106	+0.1%

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
NANCY PACKER	PRESIDENT	5.00	Officer Director	$0	$0	$0
MESERET BAYE	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
EDWARD PACKER	TREASURER	1.00	Officer Director	$0	$0	$0
LISA KIRKPATRICK GILL	SECRETARY	1.00	Officer Director	$0	$0	$0
DANIELLE SEMLER	BOARD MEMBER	1.00	Director	$0	$0	$0
TRACY DEXHEIMER	BOARD MEMBER	1.00	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	$349,918	$314,996	$187,242	$34,922
2024	$329,807	$298,701	$143,035	$31,106
2023	$286,095	$254,735	$102,532	$31,360
2022	$276,658	$239,314	$64,571	$37,344
2020	$199,962	$217,862	$-605	$-17,900
2019	$263,625	$273,070	$11,265	$-9,445