GREATER SANTA BARBARA ICE SKATING … - Form 990 Financial Data

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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

2003

Legal Domicile

Principal Officer

PHONG DO

Phone

8058791550

Tax Period

2024-07-01 to 2025-06-30

GREATER SANTA BARBARA ICE SKATING ASSOCIATION, founded in 2003, is a community nonprofit in the Recreation & Sports sector that reported $2.7M in total revenue in fiscal year 2024. Net assets of $8.4M represent 38 months of operating reserves.

Mission

OUR MISSION IS TO PROVIDE A WIDE VARIETY OF RECREATIONAL ICE-SKATING PROGRAMS FOR ALL MEMBERS OF OUR COMMUNITY TO ENJOY AT AFFORDABLE PRICES WITHIN A STATE-OF-THE-ART FACILITY. WE STRIVE TO DELIVER THIS WITHIN A SAFE, FRIENDLY AND FUN ENVIRONMENT WITH UNPARALLELED CUSTOMER SERVICE.

Program Service Accomplishments

Program 1

Expenses: $562,157 Revenue: $657,473

PUBLIC SESSIONS - ICE IN PARADISE OFFERS PUBLIC SKATING SEVEN DAYS A WEEK FOR ALL SKILL LEVELS. THE 46,500 SQUARE FOOT ARENA INCLUDES TWO RINKS, AN NHL SIZE RINK AND A SMALLER STUDIO RINK.

Program 2

Expenses: $1,086,934 Revenue: $1,271,226

HOCKEY LEAGUE - ICE IN PARADISE OFFERS BOTH YOUTH AND ADULT HOCKEY LEAGUES FOR ALL LEVELS. THE BEGINNERS LEAGUES PROVIDE NOVICE PLAYERS AN ENVIRONMENT TO LEARN THE BASICS OF ICE HOCKEY, SUCH AS...

HOCKEY LEAGUE - ICE IN PARADISE OFFERS BOTH YOUTH AND ADULT HOCKEY LEAGUES FOR ALL LEVELS. THE BEGINNERS LEAGUES PROVIDE NOVICE PLAYERS AN ENVIRONMENT TO LEARN THE BASICS OF ICE HOCKEY, SUCH AS STICKHANDLING, PASSING, SHOOTING AND MANEUVERING ON THE ICE. ADVANCED YOUTH LEAGUE PROVIDES PLAYERS AN OPPORTUNITY TO FOCUS ON TEAM PLAY AND INDIVIDUAL SKILLS. ADVANCED ADULT LEAGUE ALLOWS PLAYERS WHO HAVE PREVIOUSLY PARTICIPATED IN COMPETITIVE HOCKEY LEAGUES TO CONTINUE PLAYING THE SPORT RECREATIONALLY.

Program 3

Expenses: $417,578 Revenue: $488,380

SKATING SCHOOL - ICE IN PARADISE LEARN TO SKATE AND SKATING SCHOOLS ARE AVAILABLE TO ANYONE EITHER WANTING TO LEARN TO SKATE OR ADVANCE THEIR SKATING SKILLS. ICE IN PARADISE OFFERS SKATING CLASSES...

SKATING SCHOOL - ICE IN PARADISE LEARN TO SKATE AND SKATING SCHOOLS ARE AVAILABLE TO ANYONE EITHER WANTING TO LEARN TO SKATE OR ADVANCE THEIR SKATING SKILLS. ICE IN PARADISE OFFERS SKATING CLASSES FOR ALL LEVELS FROM BEGINNER TO SPECIALIZED.

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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 $219,701

Program Service Revenue $2,192,324

Investment Income $607

Other Revenue $245,726

TOTAL REVENUE $2,658,358

Expense Breakdown

Grants Paid $31,875

Salaries & Benefits $905,756

Fundraising Expenses $91,376

Program Expenses $2,066,669

Other Expenses $1,760,514

TOTAL EXPENSES $2,705,495

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,658,358	$2,631,536	+0.0%
Expenses	$2,705,495	$2,433,365	+0.1%
Net Income	$-47,137	$198,171	-1.2%

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

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

$76,025

Total Directors

$764

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN EWASIUK	CO PRESIDENT	1.00	Officer Director	$0	$0	$0
BRYCE WENDEL	CO PRESIDENT	5.00	Officer Director	$0	$0	$0
PHONG DO	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
ANDREW KATSEV	SECRETARY	0.50	Officer Director	$764	$0	$764
ANDREW MESSICK	TREASURER	1.00	Officer Director	$0	$0	$0
HOD DUNBAR	DIRECTOR	0.50	Director	$0	$0	$0
ALISON JURICEK	DIRECTOR	0.50	Director	$0	$0	$0
MIKE YURCHO	DIRECTOR	2.00	Director	$0	$0	$0
PHILIPP POSCH	DIRECTOR	0.50	Director	$0	$0	$0
WENDY ALTMAN	DIRECTOR	1.00	Director	$0	$0	$0
JAMES VACCARO	DIRECTOR	0.50	Director	$0	$0	$0
BREANNE BONILLA WALSH	GENERAL MANAGER	40.00	Officer	$75,261	$0	$75,261

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	$2,658,358	$2,705,495	$12,655,652	$-47,137
2024	$2,631,536	$2,433,365	$12,767,221	$198,171
2023	$2,493,634	$2,183,992	$12,916,864	$309,642
2022	$2,411,477	$2,054,562	$13,248,494	$356,915
2021	$1,024,865	$1,407,205	$13,267,140	$-382,340
2020	$1,532,119	$1,894,725	$13,464,047	$-362,606
2019	$1,898,250	$2,006,016	$13,829,677	$-107,766
2018	$1,753,686	$2,066,398	$14,265,259	$-312,712

GREATER SANTA BARBARA ICE SKATING ASSOCIATION