Skating Club of Jackson Hole

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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

2013

Legal Domicile

Principal Officer

Henley West

Phone

3074133951

Tax Period

2024-07-01 to 2025-06-30

Skating Club of Jackson Hole, founded in 2013, is a small nonprofit in the Recreation & Sports sector that reported $349K in total revenue in fiscal year 2024. Expenses of $317K left a modest 9% surplus.

Mission

The Skating Club of Jackson Hole (SCJH) is a 501(c)(3) non-profit organization committed to providing opportunities that promote the enjoyment of ice skating and athletic achievement for skaters of every age and ability.

Program Service Accomplishments

Program 1

Expenses: $99,300 Revenue: $102,842

Learn to Skate, Basic Skills ProgramSkating Club of Jackson Hole provides lessons to approximately 130 children ages 3 and up. Our after-school program provides a safe and healthy environment for...

Learn to Skate, Basic Skills ProgramSkating Club of Jackson Hole provides lessons to approximately 130 children ages 3 and up. Our after-school program provides a safe and healthy environment for students during the critical after-school hours. Our coaches lead classes and promote goal setting for recreational and competitive skating. SCJH promotes health, physical fitness and teamwork. In addition to regular classes SCJH provides club ice on a weekly basis throughout the skate season for skaters to practice their newly learned skills.

Program 2

Expenses: $100,185 Revenue: $100,691

Holiday on IceSkating Club of Jackson Hole hosts an annual Holiday On Ice show. The show is one of the most highly attended holiday programs in the area. The skaters from SCJH perform in two sold-out performances that are attended by community members, visiting family members, residents and guests to Teton County. Participating skaters ages 3 years old through adult showcase skating skills ranging from Basic Skills to Advanced.

Program 3

Expenses: $80,887 Revenue: $84,373

Aspire Academy and Advanced Academy Skating Club of Jackson Hole provides lessons and instruction to upper-level skaters who choose to fine tune their skating skills. Our coaches promote goal setting for recreational and competitive skaters alike. The coaches help prepare skaters who are ready test through the ranks of figure skating set by USFSA. They also assist with choreography and skills the skaters will need for participating in competitions and shows. SCJH promotes health, physical fitness, and teamwork. In addition to regular classes SCJH provides club ice on a weekly basis throughout the skate season so skaters can fine tune their skills.

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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 $50,439

Program Service Revenue $287,906

Investment Income $11,048

Other Revenue $0

TOTAL REVENUE $349,393

Expense Breakdown

Grants Paid $500

Salaries & Benefits $32,849

Fundraising Expenses $0

Program Expenses $280,372

Other Expenses $283,803

TOTAL EXPENSES $317,152

Year-over-Year Comparison

	2024	2023	Change
Revenue	$349,393	$332,459	+0.1%
Expenses	$317,152	$276,900	+0.1%
Net Income	$32,241	$55,559	-0.4%

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

$29,250

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Dorothy Stout	Vice-President	2.00	Officer Director	$0	$0	$0
Christy Gillespie	President	2.00	Officer Director	$0	$0	$0
Henley West	Treasurer	3.00	Officer Director	$0	$0	$0
Lilly Parsons	Secretary	2.00	Officer Director	$0	$0	$0
Sandra Sandberg	Program Coordinator	40.00	Officer	$29,250	$0	$29,250

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	$349,393	$317,152	$309,280	$32,241
2024	No data	No data	No data	No data
2023	$289,962	$251,601	$226,484	$38,361
2022	$212,750	$190,954	$184,067	$21,796