TWIN CITY FIGURE SKATING ASSN (EIN 237442086) - Form 990 Financial Analysis & Trantor Score

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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

1973

Legal Domicile

Principal Officer

GAY ANN LOUISELLE

Phone

7633607079

Tax Period

2024-07-01 to 2025-06-30

TWIN CITY FIGURE SKATING ASSN, founded in 1973, is a small nonprofit that reported $274K in total revenue in fiscal year 2024. Revenue surged 160% from the prior year, signaling strong growth momentum.

Mission

TO FOSTER, PROMOTE, IMPROVE AND ENCOURAGE THE SPORT OF FIGURE SKATING AMONG YOUTH UNDER 18 YEARS OF AGE IN THE STATE OF MINNESOTA. TO PROMOTE COOPERATION BETWEEN THE MEMBER CLUBS, AND TO ENCOURAGE AND FACILITATE PARTICIPATION IN REGIONAL, SECTIONAL, NATIONAL AND INTERNATIONAL FIGURE SKATING 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 $233,662

Investment Income $31,488

Other Revenue $8,700

TOTAL REVENUE $273,850

Expense Breakdown

Grants Paid $20,225

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $254,743

Other Expenses $248,539

TOTAL EXPENSES $268,764

Year-over-Year Comparison

	2024	2023	Change
Revenue	$273,850	$105,149	+1.6%
Expenses	$268,764	$98,651	+1.7%
Net Income	$5,086	$6,498	-0.2%

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

N/A

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	Role	Reportable Comp	Other Comp	Total
LISA ANNE VENNE	PRESIDENT	Officer	$0	$0	$0
ONIA GELECINSKJY	VICE PRESIDENT	Officer	$0	$0	$0
CHRISTINE HILLS	SECRETARY	Officer	$0	$0	$0
GAY ANN LOUISELLE	TREASURER	Officer	$0	$0	$0
AMY HUNT	ASST SECRETARY	Officer	$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	$273,850	$268,764	$511,080	$5,086
2024	$105,149	$98,651	$500,283	$6,498
2023	$66,154	$85,600	$500,685	$-19,446
2022	$61,635	$75,615	$458,649	$-13,980
2021	$60,095	$68,991	$513,457	$-8,896
2020	$72,554	$95,839	$461,829	$-23,285
2019	$78,184	$118,277	$498,165	$-40,093
2018	$46,416	$65,527	$513,972	$-19,111

TWIN CITY FIGURE SKATING ASSN