Cleveland Metropolitan Ski Council (EIN 341474686) - 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

1965

Legal Domicile

Phone

3309901385

Tax Period

2018-05-01 to 2019-04-30

Cleveland Metropolitan Ski Council, founded in 1965, is a micro nonprofit in the Recreation & Sports sector that reported $82K in total revenue in fiscal year 2018. Revenue fell 56% from the prior year — a significant decline worth monitoring.

Mission

To promote the excitement and camaraderie of skiing and snowboarding to everyone- regardless of ability, age or economic background.

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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 (2018)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $80,387

Investment Income $18

Other Revenue $1,671

TOTAL REVENUE $82,076

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $84,975

Other Expenses $2,984

TOTAL EXPENSES $85,150

Year-over-Year Comparison

	2018	2017	Change
Revenue	$82,076	$187,169	-0.6%
Expenses	$85,150	$194,085	-0.6%
Net Income	$-3,074	$-6,916	-0.6%

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

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
Jerry Ricketts	President	5	Officer Director	$0	$0	$0
Krista Petrolla	Vice President	1	Officer Director	$0	$0	$0
Keri Kavanaugh	Secretary	1	Officer Director	$0	$0	$0
Jason Popik	Treasurer	3	Officer Director	$0	$0	$0
Cynthia Daniels	Trustee	1	Director	$0	$0	$0
Peter Keef	Trustee	1	Director	$0	$0	$0
Emily Paris	Trustee	1	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
2019	$82,076	$85,150	$79,533	$-3,074
2018	$187,169	$194,085	$82,607	$-6,916

Cleveland Metropolitan Ski Council