MCCALL WINTER SPORTS CLUB 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

1999

Legal Domicile

Principal Officer

KATY JONES

Phone

2089180234

Tax Period

2023-08-01 to 2024-07-31

MCCALL WINTER SPORTS CLUB INC, founded in 1999, is a small nonprofit in the Recreation & Sports sector that reported $561K in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year.

Mission

THE MCCALL WINTER SPORTS CLUB IS DEDICATED TO PROVIDING A PERSONALIZED SNOW SPORTS EXPERIENCE FOR EVERY ATHELETE. WE OFFER A SUPPORTIVE ENVIRONMENT, WHERE ARE KIDS WILL BUILD CHARACTER, DEVELOP CONFIDENCE ON AND OFF THE SNOW AND CAN CHALLENGE THEMSELVES TO REACH THEIR HIGHEST POTENTIAL.

Program Service Accomplishments

Program 1

Expenses: $453,811

MSRT PROVIDES COACHING FOR SKI RACING FOR AREA YOUTHS IN A REMOTE AREA OF IDAHO. MSRT HOSTS AND PARTICIPATES IN SNOW SKI RACES IN VARIOUS STATES. APROXIMATELY 150 YOUTHS PARTICIPATE IN THE PROGRAM.

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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 $90,884

Program Service Revenue $318,954

Investment Income $131

Other Revenue $150,870

TOTAL REVENUE $560,839

Expense Breakdown

Grants Paid $0

Salaries & Benefits $286,264

Fundraising Expenses $0

Program Expenses $453,811

Other Expenses $268,433

TOTAL EXPENSES $554,697

Year-over-Year Comparison

	2023	2022	Change
Revenue	$560,839	$604,639	-0.1%
Expenses	$554,697	$540,262	+0.0%
Net Income	$6,142	$64,377	-0.9%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
JULIA KUKURUDA	Director	Director	$0	$0	$0
KIMBERLY BROWN	Treasurer	Director	$0	$0	$0
SAGE KENDALL	President & CEO	Director	$0	$0	$0
DUSTY BITTON	President & CEO	Director	$0	$0	$0
FRED CORIELL	Director	Director	$0	$0	$0
BOB KRAHN	Director	Director	$0	$0	$0
NATHAN SMITH	STRATEGIC PARTN	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	$560,839	$554,697	$184,084	$6,142
2023	$604,639	$540,262	$178,988	$64,377
2022	$447,478	$456,909	$141,684	$-9,431
2021	$380,022	$376,227	$122,996	$3,795
2020	$241,190	$276,343	$136,459	$-35,153
2019	$159,468	$205,470	$170,854	$-46,002
2018	$253,634	$230,857	$203,364	$22,777