YANKTON AREA ICE ASSOCIATION

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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

2001

Legal Domicile

Principal Officer

RYAN RUSHER

Phone

6056619714

Tax Period

2024-07-01 to 2025-06-30

YANKTON AREA ICE ASSOCIATION, founded in 2001, is a small nonprofit in the Recreation & Sports sector that reported $263K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. Expenses of $410K exceeded revenue, resulting in a 56% operating deficit.

Mission

THE PURPOSE OF THE CLUB SHALL BE TO PROVIDE THE YOUTH OF YANKTON AREA OPPORTUNITIES, BOTH RECREATIONAL AND COMPETITIEVE. OUR VISION IS TO PROVIE A FACILITY THAT WILL FACILITATE LIFETIME LESSONS IN RESONSIBILITY, PHYSICAL FITNESS, DICIPLINE COOPERATION SPORTSMANSHIP, AND TEAMWORK.

Program Service Accomplishments

Program 1

YAIA HAS SUCESSFULLY PROVIDED FOR CHILDREN, A SAFE LOCATION TO ENGAGE IN HOCKEY AND FIGURE SKATING, BOTH RECREATIONAL AND COMPETATIVE. YAIA HAS ALSO PROVIDED ICE SKATING INSTUCTION TO THE YOUTH OF...

YAIA HAS SUCESSFULLY PROVIDED FOR CHILDREN, A SAFE LOCATION TO ENGAGE IN HOCKEY AND FIGURE SKATING, BOTH RECREATIONAL AND COMPETATIVE. YAIA HAS ALSO PROVIDED ICE SKATING INSTUCTION TO THE YOUTH OF THE YANKTON AREA, AS WELL AS SUPERVISED TIMES TO PARTICIPATE IN ICE SKATING ACTIVITIES OUTSIDE OF THE HOCKEY AND FIGURE SKATING PROGRAMS.

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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 $96,050

Program Service Revenue $166,654

Investment Income $114

Other Revenue $0

TOTAL REVENUE $262,818

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $40,250

Other Expenses $410,004

TOTAL EXPENSES $410,004

Year-over-Year Comparison

	2024	2023	Change
Revenue	$262,818	$294,810	-0.1%
Expenses	$410,004	$392,704	+0.0%
Net Income	$-147,186	$-97,894	+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

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
JEN BRUNICK	TREASURER	30.00	Officer Director	$0	$0	$0
BRIAN WENSICH	BOARD MEMBER	20.00	Director	$0	$0	$0
RYAN RUSHER	PRESIDENT	20.00	Director	$0	$0	$0
ERIC SHOEMAKER	VICE PRESIDENT	20.00	Director	$0	$0	$0
DAN BENTLEY	BOARD MEMBER	20.00	Director	$0	$0	$0
ABBY SPRECHER	BOARD MEMBER	20.00	Director	$0	$0	$0
BARRIE LARSEN	SECRETARY	20.00	Director	$0	$0	$0
SHAWN WEBER	BOARD MEMEBER	20.00	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	$262,818	$410,004	$635,656	$-147,186
2024	$294,810	$392,704	$701,865	$-97,894
2023	$409,262	$301,836	$658,753	$107,426
2022	$350,075	$258,760	$650,224	$91,315
2021	$126,384	$179,652	$505,085	$-53,268