THE PANTHERS 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

2008

Legal Domicile

Principal Officer

BETTY STARK

Phone

9542611569

Tax Period

2025-01-01 to 2025-12-31

THE PANTHERS FIGURE SKATING CLUB, founded in 2008, is a micro nonprofit in the Recreation & Sports sector that reported $45K in total revenue in fiscal year 2025. Revenue surged 36% from the prior year, signaling strong growth momentum. Net assets of $111K represent 29 months of operating reserves.

Mission

SUPPORTING SKATING PROGRAMS AIMED AT DEVELOPING SKATERS AT ALL AGES AND ALL LEVELS.

Program Service Accomplishments

Program 1

SKATING PROGRAMS SUPPORT THROUGH FUNDRAISING AND ADMINISTRATIVE EXPENSES

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $45,435

Investment Income $0

Other Revenue $0

TOTAL REVENUE $45,435

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $43,762

Other Expenses $46,469

TOTAL EXPENSES $46,469

Year-over-Year Comparison

	2025	2024	Change
Revenue	$45,435	$33,398	+0.4%
Expenses	$46,469	$35,055	+0.3%
Net Income	$-1,034	$-1,657	-0.4%

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
BETTY STARK	PRESIDENT	N/A	Officer	$0	$0	$0
DAVID THOMPSON	VP	N/A	Officer	$0	$0	$0
MARIELA ARROYO	TREASURER	N/A	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	$45,435	$46,469	$111,101	$-1,034
2024	$33,398	$35,055	$112,135	$-1,657
2023	$31,309	$38,150	$113,792	$-6,841
2022	$31,750	$19,273	$120,637	$12,477
2021	$24,680	$19,621	$108,160	$5,059
2020	$40,309	$34,453	$103,101	$5,856
2019	$61,317	$55,702	$97,245	$5,615
2018	$32,349	$30,683	No data	$1,666