Oregon Skating Council Inc

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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

1986

Legal Domicile

Phone

5035469955

Tax Period

2023-07-01 to 2024-06-30

Oregon Skating Council Inc, founded in 1986, is a micro nonprofit in the Recreation & Sports sector that reported $58K in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $76K exceeded revenue, resulting in a 32% operating deficit.

Mission

To promote amateur figure skating.

Program Service Accomplishments

Program 1

Expenses: $72,788 Revenue: $41,033

The Oregon Skating Council acts as a forum for sharing information and concerns of its member clubs, all of whom exist to promote the sport of amateur figure skating and to encourage and cultivate a spirit of fraternal feeling among amateur figure skaters. The Council cooperates in the produce of seminars, training for officials and member clubs and Council officers, test sessions, amateur competitions, and other events that support 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 (2023)

Revenue Breakdown

Contributions & Grants $3,926

Program Service Revenue $41,033

Investment Income $13,042

Other Revenue $0

TOTAL REVENUE $58,001

Expense Breakdown

Grants Paid $18,254

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $72,788

Other Expenses $58,173

TOTAL EXPENSES $76,427

Year-over-Year Comparison

	2023	2022	Change
Revenue	$58,001	$48,066	+0.2%
Expenses	$76,427	$59,132	+0.3%
Net Income	$-18,426	$-11,066	+0.7%

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

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
Summer Browner	Board Member	0.25	Director	$0	$0	$0
Rusty Merritt	Board Member	0.25	Director	$0	$0	$0
Wendy Roe	Board Member	0.25	Director	$0	$0	$0
Anne Marie Daggett	Board Member	0.25	Director	$0	$0	$0
Barbara Stone	Board Member	0.25	Director	$0	$0	$0
Dianna Fisher	Board Member	0.25	Director	$0	$0	$0
Susan Belanger	Board Member	0.25	Director	$0	$0	$0
Susan Kiplinger	Board Member	0.25	Director	$0	$0	$0
Barbara Linn	Board Member	0.25	Director	$0	$0	$0
Alec Schmitt	Board Member	0.25	Director	$0	$0	$0
Jenny Betcher	Board Member	0.25	Director	$0	$0	$0
Natalie Lindbloom	Board Member	0.25	Director	$0	$0	$0
Denise Beban	Board Member	0.25	Director	$0	$0	$0
Kathy Bosworth	Board Member	0.25	Director	$0	$0	$0
Kristin Velasco	Board Member	0.25	Director	$0	$0	$0
Brittney Shiue	Board Member	0.25	Director	$0	$0	$0
Bill Anderson	Board Member	0.25	Director	$0	$0	$0
Nancy Artoff	Board Member	0.25	Director	$0	$0	$0
Marla Peters	Board Member	0.25	Director	$0	$0	$0
Fan Jiang	Board Member	0.25	Director	$0	$0	$0
Michaela Dorf	Board Member	0.25	Director	$0	$0	$0
Alexis Mann	Board Member	0.25	Director	$0	$0	$0
Jim Williams	Treasurer	3.00	Officer	$0	$0	$0
Malia Geary	President	3.00	Officer	$0	$0	$0
Carolyn Brown	Secretary	3.00	Officer	$0	$0	$0
Bill Cloran	Vice President	3.00	Officer	$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	$58,001	$76,427	$195,437	$-18,426
2023	$48,066	$59,132	$213,864	$-11,066
2022	$-5,912	$45,732	$224,929	$-51,644
2021	$57,050	$20,717	$276,573	$36,333
2020	$15,152	$36,863	$240,243	$-21,711