PARK COUNTY ARENA BOARD (EIN 830328124) - Form 990 Financial Analysis & Trantor Score

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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

SIERRA KONDASH

Phone

3075871681

Tax Period

2023-07-01 to 2024-06-30

PARK COUNTY ARENA BOARD, founded in 1999, is a small nonprofit in the Recreation & Sports sector that reported $720K in total revenue in fiscal year 2023. Revenue surged 64% from the prior year, signaling strong growth momentum. The organization ran a surplus of $165K, a strong 23% operating margin.

Mission

EDUCATE THE GENERAL PUBLIC AND THE YOUTH IN THE PARK COUNTY, WYOMING AREA OF THE BENEFITS OF RECREATION, SPECIFICALLY ICE SPORTS SUCH AS FIGURE SKATING AND ICE HOCKEY.

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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 $538,959

Program Service Revenue $170,877

Investment Income $1,376

Other Revenue $9,150

TOTAL REVENUE $720,362

Expense Breakdown

Grants Paid $0

Salaries & Benefits $180,871

Fundraising Expenses $0

Program Expenses $491,889

Other Expenses $374,906

TOTAL EXPENSES $555,777

Year-over-Year Comparison

	2023	2022	Change
Revenue	$720,362	$439,804	+0.6%
Expenses	$555,777	$521,595	+0.1%
Net Income	$164,585	$-81,791	-3.0%

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

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
STEVE CORSO	PRESIDENT	5.00	Officer Director	$0	$0	$0
BRYAN LOZIER	BOARD MEMBER	1.00	Director	$0	$0	$0
JON RILEY	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
BRAD THOMPSON	BOARD MEMBER	1.00	Director	$0	$0	$0
SIERRA KONDASH	SECRETARY/TR	5.00	Officer Director	$0	$0	$0
BRIAN MCGONAGLE	BOARD MEMBER	1.00	Director	$0	$0	$0
LORI LORD	BOARD MEMBER	1.00	Director	$0	$0	$0
LISA BOWDEN	BOARD MEMBER	1.00	Director	$0	$0	$0
DARRIN WHALEN	BOARD MEMBER	1.00	Director	$0	$0	$0
NICK HARRIS	BOARD MEMBER	1.00	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	No data	No data	No data	No data
2024	$720,362	$555,777	$1,416,950	$164,585
2023	$439,804	$521,595	$1,328,291	$-81,791
2022	$441,045	$524,099	$1,504,858	$-83,054
2021	$514,143	$474,305	$1,643,183	$39,838
2020	$485,226	$493,443	$1,717,696	$-8,217
2019	$406,193	$432,087	$1,734,456	$-25,894

PARK COUNTY ARENA BOARD