SIOUX FALLS 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

1997

Legal Domicile

Principal Officer

RILEY BLOCK

Phone

6057593361

Tax Period

2023-07-01 to 2024-06-30

SIOUX FALLS FIGURE SKATING CLUB, founded in 1997, is a small nonprofit in the Recreation & Sports sector that reported $399K in total revenue in fiscal year 2023. Revenue surged 64% from the prior year, signaling strong growth momentum.

Mission

WE PROVIDE OPPORTUNITIES AND INSTRUCTION FOR SKATERS OF ALL AGES AND ABILITIES, ENCOURAGING THEIR PASSION FOR ICE SPORTS AND EMPOWERING THEM TO REACH THEIR GOALS.

Program Service Accomplishments

Program 1

Expenses: $266,012

MISSION

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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 $36,396

Program Service Revenue $355,214

Investment Income $100

Other Revenue $7,510

TOTAL REVENUE $399,220

Expense Breakdown

Grants Paid $0

Salaries & Benefits $140,747

Fundraising Expenses $0

Program Expenses $269,827

Other Expenses $251,610

TOTAL EXPENSES $392,357

Year-over-Year Comparison

	2023	2022	Change
Revenue	$399,220	$243,064	+0.6%
Expenses	$392,357	$338,882	+0.2%
Net Income	$6,863	$-95,818	-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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEN GINTVAINIS	PRESIDENT	N/A	Officer Director	$0	$0	$0
KENDRA KARSKY	SECRETARY	N/A	Director	$0	$0	$0
MACKENZIE MELSTAD	MEMBER	N/A	Director	$0	$0	$0
KATELYN CONOVER	TREASURER	N/A	Officer	$0	$0	$0
KRYSTAL PAULSON	VICE PRESIDE	N/A	Officer	$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	$399,220	$392,357	$81,276	$6,863
2023	$243,064	$338,882	$71,911	$-95,818
2022	$276,306	$256,113	$128,887	$20,193