FORT COLLINS FIGURE SKATING CLUB

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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

1987

Legal Domicile

Principal Officer

MONICA J CRISTIANI

Phone

9704133190

Tax Period

2023-01-01 to 2023-12-31

FORT COLLINS FIGURE SKATING CLUB, founded in 1987, is a small nonprofit in the Recreation & Sports sector that reported $236K in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $228K left a modest 3% surplus.

Program Service Accomplishments

Program 1

AS A MEMBER OF US FIGURE SKATING, THE FCFSC SUPPORTS ITS MEMBERS IN ALL DISCIPLINES OF COMPETIVE FIGURE SKATING. THE CLUB SERVES OVER 200 MEMBERS FROM NORTHERN COLORADO AND SOUTHERN WYOMING AND IS...

AS A MEMBER OF US FIGURE SKATING, THE FCFSC SUPPORTS ITS MEMBERS IN ALL DISCIPLINES OF COMPETIVE FIGURE SKATING. THE CLUB SERVES OVER 200 MEMBERS FROM NORTHERN COLORADO AND SOUTHERN WYOMING AND IS HOSTING LOCAL COMPETITIONS, SUCH AS THE FORT COLLINS CLASSIC AND USFS SKATE COLORADO BASIC SKILLS SERIES.

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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 $29,848

Program Service Revenue $191,980

Investment Income $2,973

Other Revenue $11,489

TOTAL REVENUE $236,290

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $228,251

TOTAL EXPENSES $228,251

Year-over-Year Comparison

	2023	2022	Change
Revenue	$236,290	$211,316	+0.1%
Expenses	$228,251	$219,808	+0.0%
Net Income	$8,039	$-8,492	-1.9%

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

N/A

Volunteers

200

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
JULIANA SCHUMP	PRESIDENT	010.00	Officer Director	$0	$0	$0
STACEY KNUCKEY	VICE PRESIDENT	010.00	Officer Director	$0	$0	$0
MONICA CRISTIANI	TREASURER	010.00	Officer Director	$0	$0	$0
MEGAN GOODWIN	RECORDING SECRETARY	008.00	Officer Director	$0	$0	$0
HEIDI EARLY	ASST SECRETARY	008.00	Director	$0	$0	$0
KATIE HOLMES	DIRECTOR	008.00	Director	$0	$0	$0
SIERRA SMURLOLEE	DIRECTOR	008.00	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
2024	No data	No data	No data	No data
2023	$236,290	$228,251	$254,108	$8,039
2022	$211,316	$219,808	$263,635	$-8,492
2021	$395,923	$294,717	$231,471	$101,206