Shaker 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

1971

Legal Domicile

Principal Officer

Jeffrey Gibbon

Tax Period

2024-07-01 to 2025-06-30

Shaker Figure Skating Club, founded in 1971, is a small nonprofit that reported $253K in total revenue in fiscal year 2024. Revenue surged 36% from the prior year, signaling strong growth momentum. The organization ran a surplus of $65K, a strong 26% operating margin.

Mission

The purpose of the Shaker Figure Skating Club is to foster the instruction, practice and advancement of its members in the sport of figure skating to encourage and cultivate a spirit of fraternal feeling among ice skaters and to carry out the general policies and objectives of the United States Figure Skating Association as a member club

Program Service Accomplishments

Program 1

Expenses: $148,463 Revenue: $167,799

The Shaker Figure Skating Club hosts a variety of prorams including our private club and ice training clinics. We host approximately 45 regular sessions each week during our Fall and Spring seasons, as well as growing number of sessions during the summer. SFSC Members contract with our club to take part in these training and practice sessions.

Program 2

Expenses: $16,320 Revenue: $29,369

The Ohio High School Team Figure Skating Championships are produly hosted by SFSC. This weekend long annual team figure skating competition has been in a fun and unique highlight of the year for many...

Program 3

Expenses: $20,239 Revenue: $25,783

Since 2023, the SFSC has hoseed our annual weekend-long figure skating Spring Seminar led e a nationally and internationally recoginized team of coaches and athletes. The popular seminar is designed for competitive figure skaters and their coaches, providing programs and opportunities for accelerated learning, skill development, and training with elite level coaches focusing on emotional, intellectual and physical engagement

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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 $17,380

Program Service Revenue $227,101

Investment Income $6,090

Other Revenue $2,297

TOTAL REVENUE $252,868

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $187,672

Other Expenses $187,672

TOTAL EXPENSES $187,672

Year-over-Year Comparison

	2024	2023	Change
Revenue	$252,868	$185,525	+0.4%
Expenses	$187,672	$100,903	+0.9%
Net Income	$65,196	$84,622	-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

Independent Members

Employees

N/A

Volunteers

100

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
Brad Karfeid	President	001.00	Officer Director	$0	$0	$0
Kate Bulek	Vice President	001.00	Officer Director	$0	$0	$0
Angie Robinson	Secretary	001.00	Officer Director	$0	$0	$0
Jeff Gibbon	Treasurer	001.00	Officer Director	$0	$0	$0
Martha Baldwin	Trustee	000.50	Director	$0	$0	$0
Ryan Zeltner	Trustee	000.50	Director	$0	$0	$0
Jay Geiller	Trustee	000.50	Director	$0	$0	$0
Ksenia Tonyushkina	Trustee	000.50	Director	$0	$0	$0
Patricia Tovanche	Trustee	000.50	Director	$0	$0	$0
Nadia Greenhaigh-Stanley	Trustee	000.50	Director	$0	$0	$0
Jamie Herbert	Trustee	000.50	Director	$0	$0	$0
Libby Treu	Pro Trustee	000.50	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	$252,868	$187,672	$324,832	$65,196