THE SKATING CLUB OF HOUSTON

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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

2009

Legal Domicile

Principal Officer

PAULA R MOORE

Phone

2817970528

Tax Period

2024-01-01 to 2024-12-31

THE SKATING CLUB OF HOUSTON, founded in 2009, is a small nonprofit in the Recreation & Sports sector that reported $143K in total revenue in fiscal year 2024. Revenue grew 17% year-over-year, indicating healthy expansion.

Mission

THE SKATING CLUB OF HOUSTON FIGURE SKATING CLUB IS DEDICATED TO PROMOTING AMATEUR FIGURE SKATING IN NORTHERN HOUSTON BY HOSTING TEST SESSIONS AND COMPETITIONS AS WELL AS PROVIDING SUPPORT FOR LOCAL COACHES AND OFFICIALS.

Program Service Accomplishments

Program 1

Expenses: $104,338

FIGURE SKATING IN THE U. S. CAN EITHER BE COMPETITIVE OR RECREATIONAL, AND THOSE LEARNING TO SKATE CAN CHOOSE EITHER ROUTE. WHILE COMPETITIVE SKATERS ARE REQUIRED TO PARTICIPATE IN THE U. S. TESTING STRUCTURE TO EVENTUALLY COMPETE IN QUALIFYING COMPETITIONS, RECREATIONAL SKATERS CAN ALSO OPT TO TAKE TESTS IN ORDER TO CONTINUALLY CHALLENGE THEMSELVES AND THEIR ABILITIES. TEST SESSIONS CAN ONLY BE HELD UNDER THE AUSPICES AND CONTROL OF A MEMBER CLUB. THE OFFICIAL TESTS OF U. S. FIGURE SKATING MAY BE TAKEN BY ALL FIGURE SKATERS WHO ARE MEMBERS OF A CLUB.

Program 2

Expenses: $26,185

OTHER EXPENSES INCLUDE TRAVEL AND EXPENSES RELATING TO GENERAL OPERATIONS, COMPETITIONS, AND TESTING PROGRAMS. THESE EXPENSES CONTRIBUTE TO SKATERS EXCELLING IN THEIR ABILITIES.

Program 3

Expenses: $11,487

OUR THEATRE ON ICE TEAM COMPETES BOTH NATIONALLY AND INTERNATIONALLY ON BEHALF OF UNITED STATES FIGURE SKATING AND IS COMPOSED OF SKATERES OF VARIOUS LEVELS. IT COMBINES THE GRACE OF FIGURE SKATING WITH THE EXCITEMENT OF THEATRE AND DANCE. TEAMS CONSIST OF BETWEEN 8 AND 30 SKATERS. SOLO SKATING IS DISCOURAGED, BUT IS PERMITTED IN LIMITED NUMBERS IF IT ENHANCES THE OVERALL TELLING OF THE PROGRAMS STORY. THE PROGRAMS ARE JUDGED BY REGULAR U. S. FIGURE SKATING JUDGES AND ARE EVALUATED ON TECHNICAL MERIT AND PRESENTATION WITH EMPHASIS ON ORIGINALITY, COSTUMING, ARTISTRY, AND MUSICALITY. THERE ARE SERVERAL TOI COMPETITIONS AROUND THE COUNTRY, AND U. S. FIGURE SKATING IS MAKING AN EFFORT TO STANDARDIZE AND PROMOTE THIS DISCIPLINE. SKATERS, BOTH COMPETITIVE AND NONCOMPETITIVE CAN LEARN AND GROW ON A THEATRE TEAM. BEST OF ALL, A TEAM CAN DRAW CLUB SKATERS TOGETHER AND INCREASE CLUB SPIRIT.

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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 $8,482

Program Service Revenue $134,424

Investment Income $0

Other Revenue $0

TOTAL REVENUE $142,906

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $142,010

Other Expenses $142,010

TOTAL EXPENSES $142,010

Year-over-Year Comparison

	2024	2023	Change
Revenue	$142,906	$122,197	+0.2%
Expenses	$142,010	$112,370	+0.3%
Net Income	$896	$9,827	-0.9%

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

N/A

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	Role	Reportable Comp	Other Comp	Total
SUSAN TALBOT	DIRECTOR	Director	$0	$0	$0
CHIEU FOO	DIRECTOR	Director	$0	$0	$0
TAYLOR GILMORE	DIRECTOR	Director	$0	$0	$0
BRITT JENKINS	DIRECTOR	Director	$0	$0	$0
LISA HAYES	PRESIDENT	Officer Director	$0	$0	$0
ERIN PARKS	VICE PRESIDENT	Officer Director	$0	$0	$0
PAULA R MOORE	TREASURER	Officer Director	$0	$0	$0
BRANDI HENRY	SECRETARY	Officer Director	$0	$0	$0
MARK PEAVY	VICE PRESIDENT	Officer 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
2024	$142,906	$142,010	$46,983	$896
2023	$122,197	$112,370	$43,975	$9,827
2022	$114,847	$107,001	$34,572	$7,846
2021	$92,956	$87,239	$26,871	$5,717
2020	$92,075	$86,462	$18,925	$5,613
2019	$119,095	$141,557	$14,049	$-22,462