Centennial Ice Arena c/o ISD #12 Centennial Schools (EIN 411684456) - 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

1990

Legal Domicile

Principal Officer

Nick Droogsma

Phone

7637926001

Tax Period

2019-07-01 to 2020-06-30

Centennial Ice Arena c/o ISD #12 Centennial Schools, founded in 1990, is a small nonprofit that reported $112K in total revenue in fiscal year 2019. Revenue fell 66% from the prior year — a significant decline worth monitoring. Expenses of $303K exceeded revenue, resulting in a 171% operating deficit.

Mission

To promote educational and recreational resources to the community.

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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 (2019)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $105,592

Investment Income $0

Other Revenue $6,336

TOTAL REVENUE $111,928

Expense Breakdown

Grants Paid $0

Salaries & Benefits $111,571

Fundraising Expenses $0

Program Expenses $220,422

Other Expenses $191,664

TOTAL EXPENSES $303,235

Year-over-Year Comparison

	2019	2018	Change
Revenue	$111,928	$326,083	-0.7%
Expenses	$303,235	$281,167	+0.1%
Net Income	$-191,307	$44,916	-5.3%

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

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
Scott Little	Member	0.20	Director	$0	$0	$0
Suzy Guthmueller	Member	0.20	Director	$0	$0	$0
Brad Erickson	Member	0.20	Director	$0	$0	$0
Carlos Mostek	Member	0.20	Director	$0	$0	$0
Brian Hemr	Member	0.20	Director	$0	$0	$0
Dave Bertrand	Member	0.20	Director	$0	$0	$0
Kraig Stumo	Member	0.20	Director	$0	$0	$0
Corey Ball	Chairman	0.20	Officer 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
2020	$111,928	$303,235	No data	$-191,307
2019	$326,083	$281,167	$641,318	$44,916
2018	$466,773	$327,863	$611,713	$138,910

Centennial Ice Arena c/o ISD #12 Centennial Schools