ORANGE COUNTY CURLING 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

2010

Legal Domicile

Principal Officer

KYRA MANAYAN

Phone

7149029198

Tax Period

2024-01-01 to 2024-12-31

ORANGE COUNTY CURLING CLUB, founded in 2010, is a small nonprofit in the Recreation & Sports sector that reported $367K in total revenue in fiscal year 2024. Revenue surged 972% from the prior year, signaling strong growth momentum. The organization ran a surplus of $327K, a strong 89% operating margin.

Mission

As a club, it is our goal to grow the sport of curling and to promote the values that curling embraces: honor, integrity, fellowship, and teamwork.

Program Service Accomplishments

Program 1

Expenses: $23,031 Revenue: $11,996

THE EXEMPT PURPOSE OF THE ORANGE COUNTY CURLING CLUB IS TO PROMOTE THE SPORT OF CULRLING IN SOUTHERN CALIFORNIA BY PROVIDING EDUCATION, ACCESS, AND OPPORTUNITIES FOR INDIVIDUALS OF ALL AGES AND SKILL LEVELS TO PARTICIPATE IN AND ENJOY THE SPORT IN A WELCOMING AND INCLUSIVE ENVIRONMENT. OUR SIGNIFICANT PROGRAM SERVICES ARE: 1. LEARN TO CURL CLASSES WHICH ARE INTRODUCTORY SESSIONS DESIGNED TO EDUCATE THE PUBLIC ABOUT THE RULES, TECHNIQUES, AND HISTORY OF CURLING. 2. LEAGUES HELP RETAIN MEMBERS AND VOLUNTEERS, ENCOURAGE REGULAR PARTICIPATION IN THE SPORT IN ORANGE COUNTY, AND BUILD COMMUNITY AROUND CURLING.

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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 $353,487

Program Service Revenue $11,996

Investment Income $389

Other Revenue $1,540

TOTAL REVENUE $367,412

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $8,528

Program Expenses $23,031

Other Expenses $39,931

TOTAL EXPENSES $39,931

Year-over-Year Comparison

	2024	2023	Change
Revenue	$367,412	$34,265	+9.7%
Expenses	$39,931	$31,811	+0.3%
Net Income	$327,481	$2,454	+132.4%

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

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
WILLIAM WADDINGTON	PRESIDENT	5.00	Officer	$0	$0	$0
ANDREW RING	VICE PRESIDENT	3.00	Officer	$0	$0	$0
QUEENA MEWERS	SECRETARY	5.00	Officer	$0	$0	$0
KYRA MANAYAN	TREASURER	5.00	Officer	$0	$0	$0
KENNETH CREDE	MEMBER AT LARGE	3.00	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
2024	$367,412	$39,931	$500,093	$327,481