DETROIT METRO SKATING COUNCIL (EIN 383325768) - 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

Principal Officer

CALVIN CARSON

Tax Period

2018-07-01 to 2019-06-30

DETROIT METRO SKATING COUNCIL is a small nonprofit in the Recreation & Sports sector that reported $425K in total revenue in fiscal year 2018. Revenue surged 525% from the prior year, signaling strong growth momentum. The organization ran a surplus of $154K, a strong 36% operating margin.

Mission

TO PROMOTE FIGURE SKATING.

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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 $425,308

Investment Income $60

Other Revenue $0

TOTAL REVENUE $425,368

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $271,785

Other Expenses $271,785

TOTAL EXPENSES $271,785

Year-over-Year Comparison

	2018	2017	Change
Revenue	$425,368	$68,022	+5.3%
Expenses	$271,785	$67,130	+3.0%
Net Income	$153,583	$892	+171.2%

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

224

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
ANN DOUGHERTY	DIRECTOR	N/A	Director	$0	$0	$0
CALVIN CARSON	CHAIRMAN	N/A	Officer Director	$0	$0	$0
JOANN EASTMAN	DIRECTOR	N/A	Director	$0	$0	$0
BILL ZIEGLER	DIRECTOR	N/A	Director	$0	$0	$0
BILL GOEN	VICE - CHAIR	N/A	Officer Director	$0	$0	$0
KATHY MACMILLAN	TREASURER	N/A	Officer Director	$0	$0	$0
KAREN BOSWELL	DIRECTOR	N/A	Director	$0	$0	$0
LORI PUDDUCK	DIRECTOR	N/A	Director	$0	$0	$0
MARGIE BANNER	DIRECTOR	N/A	Director	$0	$0	$0
MARY MOSS	SECRETARY	N/A	Officer Director	$0	$0	$0
JEANETTE DASKAS	DIRECTOR	N/A	Director	$0	$0	$0
ADRIENNE GALLAGHER	DIRECTOR	N/A	Director	$0	$0	$0
JULIE GODDARD	DIRECTOR	N/A	Director	$0	$0	$0
LAURENT MASSE	DIRECTOR	N/A	Director	$0	$0	$0
GINNI PHILLIPS	DIRECTOR	N/A	Director	$0	$0	$0
JEFF CURLEY	DIRECTOR	N/A	Director	$0	$0	$0
CAROL SCHENTEN	DIRECTOR	N/A	Director	$0	$0	$0
ELIZABETH TAYLOR	DIRECTOR	N/A	Director	$0	$0	$0
MEGAN SALAMON	DIRECTOR	N/A	Director	$0	$0	$0
DOREEN YOUNG	DIRECTOR	N/A	Director	$0	$0	$0
JEROD SWALLOW	DIRECTOR	N/A	Director	$0	$0	$0
CHRIS WOJNO	DIRECTOR	N/A	Director	$0	$0	$0
CHRISTINE SHIN	DIRECTOR	N/A	Director	$0	$0	$0
DEB LANDMAN	DIRECTOR	N/A	Director	$0	$0	$0
KRISTEN CRANDLE	DIRECTOR	N/A	Director	$0	$0	$0
HEATHER OLSON	DIRECTOR	N/A	Director	$0	$0	$0
JULIE LUSTIG	DIRECTOR	N/A	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	$425,368	$271,785	$274,684	$153,583

DETROIT METRO SKATING COUNCIL