Frozen Ice Sports (EIN 923295512) - 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

Legal Domicile

Phone

5418523724

Tax Period

2025-01-01 to 2025-12-31

Frozen Ice Sports is a micro nonprofit in the Recreation & Sports sector that reported $42K in total revenue in fiscal year 2025. Revenue fell 91% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $15K, a strong 36% operating margin.

Mission

Frozen Ice Sports is a 501(c)(3) non-profit organization founded to provide support and sustainability for ice sports in Lane County.FIS supports local government develop, improve, and maintain public facilities that provide opportunities for youth sports, nonprofit organizations, and for people of all ages, to come together and learn the importance of fitness, teamwork, and good citizenship through ice sports. Thereby allowing the community entities to have infrastructure to continue their successful operations to the benefit of all users and user groups.

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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 $40,615

Program Service Revenue $0

Investment Income $967

Other Revenue $0

TOTAL REVENUE $41,582

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $9,413

Program Expenses $13,679

Other Expenses $17,205

TOTAL EXPENSES $26,618

Year-over-Year Comparison

	2025	2024	Change
Revenue	$41,582	$455,419	-0.9%
Expenses	$26,618	$16,530	+0.6%
Net Income	$14,964	$438,889	-1.0%

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

N/A

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
Kenneth Evans	President	6.00	Director	$0	$0	$0
Daniel Vishny	Treasurer	6.00	Director	$0	$0	$0
Vaden Francisco	Secretary	1.00	Director	$0	$0	$0
Stephen Smith	Director	1.00	Director	$0	$0	$0
Flint Doungchak	Director	6.00	Director	$0	$0	$0
Mitchell Boriskin	Director	1.00	Director	$0	$0	$0
Daniel Gomez	Director	6.00	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	$41,582	$26,618	$530,124	$14,964
2024	$455,419	$16,530	$571,282	$438,889

Frozen Ice Sports