SKOKIE VALLEY 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

1948

Legal Domicile

Principal Officer

ELAINE PAQUE

Phone

2242317036

Tax Period

2023-06-01 to 2024-05-31

SKOKIE VALLEY SKATING CLUB, founded in 1948, is a micro nonprofit in the Recreation & Sports sector that reported $76K in total revenue in fiscal year 2023. Net assets of $174K represent 28 months of operating reserves.

Mission

SUPPORT RECREATIONAL AND COMPETITIVE ICE SKATING

Program Service Accomplishments

Program 1

RECREATIONAL ICE SKATING, ICE DANCING, FIGURE SKATING AND TESTING FOR 550 RECREATIONAL AND COMPETITIVE FIGURE SKATERS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $20,745

Program Service Revenue $55,102

Investment Income $0

Other Revenue $0

TOTAL REVENUE $75,847

Expense Breakdown

Grants Paid $12,405

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $61,771

TOTAL EXPENSES $74,176

Year-over-Year Comparison

	2023	2022	Change
Revenue	$75,847	$77,195	0.0%
Expenses	$74,176	$79,728	-0.1%
Net Income	$1,671	$-2,533	-1.7%

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
PHOEBE BINDIGER	GOVERNOR	1.00	Director	$0	$0	$0
BARBARA LYLE	GOVENOR	1.00	Director	$0	$0	$0
RICHARD ROSSMAN	GOVERNOR	1.00	Director	$0	$0	$0
LOIS TODD	SECRETARY	1.00	Director	$0	$0	$0
PAUL SCHEUER	GOVERNOR	1.00	Director	$0	$0	$0
ANGIE SOPRANOS	GOVERNOR	1.00	Director	$0	$0	$0
SCOTT BRODY	GOVERNOR	1.00	Director	$0	$0	$0
PRISCILLA MAYER	GOVERNOR	1.00	Director	$0	$0	$0
ELAINE PAQUE	President	3.00	Officer	$0	$0	$0
BLAIR KLEIN	Vice President	3.00	Officer	$0	$0	$0
COURTNEY WALLACE	Treasurer	8.00	Officer	$0	$0	$0
COURTNEY FECSKE	GOVERNOR	3.00	Officer	$0	$0	$0
LISA KAPLAN	Governor	1.00	Officer	$0	$0	$0
NICOLE MAGUIRE	SECRETARY	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	$75,847	$74,176	$174,169	$1,671
2023	$77,195	$79,728	$172,498	$-2,533
2022	$81,570	$87,720	$175,031	$-6,150
2021	$95,741	$89,779	$181,181	$5,962