SERVING THE AMERICAN RINKS DBA UNITED STATES ICE RINK ASSOCIATION (EIN 841537531) - 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

2000

Legal Domicile

Principal Officer

JEFF THEILER

Phone

7195381149

Tax Period

2023-01-01 to 2023-12-31

SERVING THE AMERICAN RINKS DBA UNITED STATES ICE RINK ASSOCIATION, founded in 2000, is a small nonprofit in the Community Improvement sector that reported $914K in total revenue in fiscal year 2023. Revenue grew 15% year-over-year, indicating healthy expansion.

Mission

SERVING THE AMERICAN RINKS PROVIDES EDUCATION AND RESOURCES TO HELP INCREASE OPERATIONAL EFFICIENCIES, SAFETY PROCEDURES AND THE SUSTAINABILITY OF ICE FACILITIES IN THE UNITED STATES.

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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 $0

Program Service Revenue $777,663

Investment Income $0

Other Revenue $136,455

TOTAL REVENUE $914,118

Expense Breakdown

Grants Paid $0

Salaries & Benefits $270,931

Fundraising Expenses $0

Program Expenses $735,448

Other Expenses $638,000

TOTAL EXPENSES $908,931

Year-over-Year Comparison

	2023	2022	Change
Revenue	$914,118	$791,928	+0.2%
Expenses	$908,931	$883,497	+0.0%
Net Income	$5,187	$-91,569	-1.1%

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

$141,509

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TC LEWIS	PRESIDENT	1.00	Officer Director	$0	$0	$0
JON JEPSON	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
PAT FERRILL	TREASURER	1.00	Officer Director	$0	$0	$0
ELISE PRESTON	SECRETARY	1.00	Officer Director	$0	$0	$0
ALAN WOLF	DIRECTOR	1.00	Director	$0	$0	$0
ALEC HINES	DIRECTOR	1.00	Director	$0	$0	$0
ALEX CHANG	DIRECTOR	1.00	Director	$0	$0	$0
BARBARA BOGNER	DIRECTOR	1.00	Director	$0	$0	$0
BRUCE URBAN	DIRECTOR	1.00	Director	$0	$0	$0
CORY PORTNER	DIRECTOR	1.00	Director	$0	$0	$0
DON BRAUSEN	DIRECTOR	1.00	Director	$0	$0	$0
DONNA KAUFMAN	DIRECTOR	1.00	Director	$0	$0	$0
ERIC EDHLUND	DIRECTOR	1.00	Director	$0	$0	$0
ERIC GUZDEK	DIRECTOR	1.00	Director	$0	$0	$0
GREG ANZELC	DIRECTOR	1.00	Director	$0	$0	$0
ISABELLA CANNUSCIO	DIRECTOR	1.00	Director	$0	$0	$0
JENN SCHAFFENER	DIRECTOR	1.00	Director	$0	$0	$0
ROCKNE BRUBAKER	DIRECTOR	1.00	Director	$0	$0	$0
RORY MUSHLIN	DIRECTOR	1.00	Director	$0	$0	$0
MIKE MULHALL	DIRECTOR	1.00	Director	$0	$0	$0
LARRY REID	DIRECTOR THRU OCT 2023	1.00	Director	$0	$0	$0
JEFF THEILER	CHIEF OPERATING OFFICER	40.00	Officer	$126,451	$15,058	$141,509

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	$914,118	$908,931	$1,101,132	$5,187
2022	$791,928	$883,497	$880,776	$-91,569
2021	$431,008	$600,323	$768,721	$-169,315
2020	$342,181	$533,650	$717,370	$-191,469
2019	$766,289	$836,156	$570,660	$-69,867
2018	$688,367	$810,149	$364,875	$-121,782

SERVING THE AMERICAN RINKS DBA UNITED STATES ICE RINK ASSOCIATION