DAKOTA CURLING

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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

2014

Legal Domicile

Principal Officer

JASON BOTTERILL

Phone

9524790322

Tax Period

2022-07-01 to 2023-06-30

DAKOTA CURLING, founded in 2014, is a small nonprofit in the Recreation & Sports sector that reported $363K in total revenue in fiscal year 2022. Revenue decreased 7% compared to the prior year. Expenses of $338K left a modest 7% surplus.

Mission

DEDICATED TO GROWING THE SPORT OF CURLING, INTRODUCING, DEVELOPING AND TEACHING PEOPLE THE SPORT OF CURLING, AND PREPARING MEMBERS FOR NATIONAL AND INTERNATIONAL COMPETITION.

Program Service Accomplishments

Program 1

Expenses: $135,291 Revenue: $154,888

PROMOTING THE SPORT OF CURLING

Program 2

Expenses: $162,773 Revenue: $154,888

DEVELOPING AND TEACHING PEOPLE THE SPORT OF CURLING

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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 (2022)

Revenue Breakdown

Contributions & Grants $35,311

Program Service Revenue $309,776

Investment Income $0

Other Revenue $18,138

TOTAL REVENUE $363,225

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $298,064

Other Expenses $337,638

TOTAL EXPENSES $337,638

Year-over-Year Comparison

	2022	2021	Change
Revenue	$363,225	$391,551	-0.1%
Expenses	$337,638	$335,874	+0.0%
Net Income	$25,587	$55,677	-0.5%

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
JASON BOTTERILL	PRESIDENT	6.50	Officer Director	$0	$0	$0
SARAH HARTUNG	VICE PRESIDE	6.50	Officer Director	$0	$0	$0
JEANINE PERERA	TREASURER	6.50	Officer Director	$0	$0	$0
ANITA SCOTT	SECRETARY	6.50	Officer Director	$0	$0	$0
CARRIE KOVACEVICH	DIRECTOR	6.50	Director	$0	$0	$0
ALLAN MCHUGH	DIRECTOR	6.50	Director	$0	$0	$0
JON SKYBERG	DIRECTOR	6.50	Director	$0	$0	$0
RANDY PETERSON	DIRECTOR	6.50	Director	$0	$0	$0
HEATHER GUSE	DIRECTOR	6.50	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$363,225	$337,638	$291,042	$25,587
2022	$391,551	$335,874	$242,355	$55,677
2021	$309,274	$267,792	$219,940	$41,482
2020	$312,501	$339,015	$218,048	$-26,514
2019	$433,554	$408,494	$254,162	$25,060