SAN DIEGO 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

1940

Legal Domicile

Principal Officer

ERICA LUND

Phone

8584724210

Tax Period

2023-05-01 to 2024-04-30

SAN DIEGO FIGURE SKATING CLUB, founded in 1940, is a small nonprofit that reported $346K in total revenue in fiscal year 2023. Revenue surged 194% from the prior year, signaling strong growth momentum. The organization ran a surplus of $72K, a strong 21% operating margin.

Mission

TO FOSTER,PROMOTE,ENCOURAGE,ADVANCE AND IMPROVE THE ART OF AND INTEREST IN ICE SKATING; AND TO ENCOURAGE AND TO CULTIVATE A SPIRIT OF HARMONY AND FRIENDSHIP AMONG ICE SKATERS BY SUCH MEANS AS MAY BE PROPOSED FROM TIME TO TIME BY OUR MEMBERSHIP.

Program Service Accomplishments

Program 1

Expenses: $202,088 Revenue: $259,659

SYNCHRONIZED SKATING - TEAM DEL SOLPROGRAM INCLUDES SKILLS PRACTICES, CHOREOGRAPHY, TRAINING MULTIPLE TIMES PER WEEK, TRAVEL TO MULTIPLE COMPETITIONS INCLUDING PACIFIC COAST SECTIONALS AND U.S...

SYNCHRONIZED SKATING - TEAM DEL SOLPROGRAM INCLUDES SKILLS PRACTICES, CHOREOGRAPHY, TRAINING MULTIPLE TIMES PER WEEK, TRAVEL TO MULTIPLE COMPETITIONS INCLUDING PACIFIC COAST SECTIONALS AND U.S. SYNCHRONIZED SKATING CHAMPIONSHIPS.

Program 2

Expenses: $23,039 Revenue: $22,461

TESTINGCONDUCTS OFFICIAL U.S. FIGURE SKATING TEST SESSIONS TO CERTIFY SKILLS NECESSARY TO COMPETE AT DIFFERENT LEVELS IN BOTH NON-QUALIFYING AND QUALIFYING FIGURE SKATING COMPETITIONS.

Program 3

Expenses: $22,390 Revenue: $37,355

MEMBERSHIPPROVIDES MEMBERSHIP IN U.S. FIGURE SKATING AS WELL AS ACCESS TO ALL CLUB PROGRAMS INCLUDING TESTING, CRITIQUES, EXHIBITIONS, AND WORKSHOPS.

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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 $38,102

Program Service Revenue $299,234

Investment Income $8,759

Other Revenue $115

TOTAL REVENUE $346,210

Expense Breakdown

Grants Paid $3,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $269,887

Other Expenses $271,654

TOTAL EXPENSES $274,654

Year-over-Year Comparison

	2023	2022	Change
Revenue	$346,210	$117,958	+1.9%
Expenses	$274,654	$148,588	+0.8%
Net Income	$71,556	$-30,630	-3.3%

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

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
KEVIN PONCEAU	Director	1.00	Director	$0	$0	$0
MARIE NELSON	Director	15.00	Director	$0	$0	$0
NICOLE POLETTO	Secretary	4.00	Officer Director	$0	$0	$0
CLARA NGUYEN	Director	1.00	Director	$0	$0	$0
ERICA LUND	Treasurer	15.00	Officer Director	$0	$0	$0
KATY HEWITT	Vice President	1.00	Officer Director	$0	$0	$0
JIHANE HOUMMADY	Director	5.00	Director	$0	$0	$0
KAREN WIESMEIER	President	5.00	Officer Director	$0	$0	$0
SAMANTHA JANSEN	Director	1.00	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	No data	No data	No data	No data
2024	$346,210	$274,654	$361,005	$71,556
2020	$256,308	$266,484	$323,222	$-10,176
2019	$433,078	$354,667	$352,143	$78,411
2018	$319,824	$292,854	$273,641	$26,970