Fire Lake Arena Management 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

1984

Legal Domicile

Phone

9076960051

Tax Period

2025-01-01 to 2025-12-31

Fire Lake Arena Management Inc, founded in 1984, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2025. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $1.1M left a modest 3% surplus.

Mission

The mission of the organization is to promote the participant in ice skating related sport activities.

Program Service Accomplishments

Program 1

Expenses: $909,214 Revenue: $1,143,930

To promote ice skating through activities as leisure skating, competitions, ice shows, indoor turf activities, and special events.

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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 $6,056

Program Service Revenue $1,135,144

Investment Income $179

Other Revenue $8,783

TOTAL REVENUE $1,150,162

Expense Breakdown

Grants Paid $0

Salaries & Benefits $563,377

Fundraising Expenses $3,457

Program Expenses $909,214

Other Expenses $550,368

TOTAL EXPENSES $1,113,745

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,150,162	$954,326	+0.2%
Expenses	$1,113,745	$1,103,882	+0.0%
Net Income	$36,417	$-149,556	-1.2%

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
Kirby Senden	Secretary	4.00	Director	$0	$0	$0
Christopher Canterbury	President	4.00	Director	$0	$0	$0
Giovanni DeCaro	Vice President	4.00	Director	$0	$0	$0
Debbie Hahn	Treasurer	4.00	Director	$0	$0	$0
Catherine Ruesch	Director	4.00	Director	$0	$0	$0
Aaron Peterson	Director	4.00	Director	$0	$0	$0
Yoshiko Flanagan	General Manager	40.00	Key Emp	$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	$1,150,162	$1,113,745	$207,957	$36,417
2024	$954,326	$1,103,882	$176,778	$-149,556
2023	$851,578	$980,039	$269,077	$-128,461
2022	$1,053,514	$1,009,706	$269,676	$43,808
2021	$971,322	$868,306	$243,778	$103,016
2020	$707,067	$798,540	$224,172	$-91,473
2019	$929,991	$849,231	$253,396	$80,760
2018	$801,360	$810,104	$199,086	$-8,744