MARYLAND FIGURE SKATING 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

2004

Legal Domicile

Principal Officer

JUDY CARRIG

Phone

4104353824

Tax Period

2025-01-01 to 2025-12-31

MARYLAND FIGURE SKATING INC, founded in 2004, is a small nonprofit in the Recreation & Sports sector that reported $231K in total revenue in fiscal year 2025. Expenses of $218K left a modest 5% surplus.

Mission

ICE TIME FOR TRAINING AND PRACTICE OF FIGURE SKATING.

Program Service Accomplishments

Program 1

Expenses: $77,472 Revenue: $32,090

ICE TIME FOR TRAINING AND PRACTICE OF FIGURE SKATING.

Program 2

Expenses: $101,787 Revenue: $119,398

SPONSOR CHESAPEAKE OPEN-FIGURE SKATING REGIONAL FIGURE SKATING COMPETITION.

Program 3

Expenses: $36,553 Revenue: $57,926

SKATE ACADEMY IS A LOW LEVEL TRAINING SESSION

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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 (2025)

Revenue Breakdown

Contributions & Grants $19,003

Program Service Revenue $209,414

Investment Income $2,186

Other Revenue $0

TOTAL REVENUE $230,603

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $1,274

Program Expenses $215,812

Other Expenses $218,386

TOTAL EXPENSES $218,386

Year-over-Year Comparison

	2025	2024	Change
Revenue	$230,603	$236,593	0.0%
Expenses	$218,386	$196,408	+0.1%
Net Income	$12,217	$40,185	-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
JUDY CARRIG	PRESIDENT/TR	1.00	Officer Director	$0	$0	$0
JULIE SHAPIRO	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
TRACEY STAAB	RECORDING SE	1.00	Officer Director	$0	$0	$0
DANA CERNIGLIA	BOARD MEMBER	1.00	Director	$0	$0	$0
REBECCA PRICE	BOARD MEMBER	1.00	Director	$0	$0	$0
BRIDGET CARRIG BRICKHOUSE	BOARD MEMBER	1.00	Director	$0	$0	$0
JULES HOWIE	BOARD MEMBER	1.00	Director	$0	$0	$0
IRISNELBA RIVERA-MARTINEZ	BOARD MEMBER	1.00	Director	$0	$0	$0
PERPIE LIWANAG	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	$230,603	$218,386	$175,283	$12,217
2024	$236,593	$196,408	$163,066	$40,185
2023	$223,214	$181,166	$122,881	$42,048
2022	$181,650	$175,441	$80,833	$6,209
2021	$160,177	$195,476	$74,624	$-35,299
2020	$112,919	$137,999	$77,638	$-25,080
2019	$228,230	$234,882	$102,718	$-6,652