Los Angeles Figure Skating Club Inc (EIN 956060174) - 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

1938

Legal Domicile

Phone

8183942080

Tax Period

2024-07-01 to 2025-06-30

Los Angeles Figure Skating Club Inc, founded in 1938, is a small nonprofit that reported $368K in total revenue in fiscal year 2024. Revenue surged 33% from the prior year, signaling strong growth momentum. The organization ran a surplus of $56K, a strong 15% operating margin.

Mission

To provide resources and opportunities for figure skaters training, testing and competing in United States Figure Skating Association programs and competitions.

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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 (2024)

Revenue Breakdown

Contributions & Grants $77,241

Program Service Revenue $287,121

Investment Income $3,556

Other Revenue $0

TOTAL REVENUE $367,918

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $309,677

Other Expenses $278,205

TOTAL EXPENSES $311,855

Year-over-Year Comparison

	2024	2023	Change
Revenue	$367,918	$276,058	+0.3%
Expenses	$311,855	$346,964	-0.1%
Net Income	$56,063	$-70,906	-1.8%

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
Miranda Young	Secretary	4.00	Officer	$0	$0	$0
Kim Borzilleri	President	4.00	Officer	$0	$0	$0
Sebastien Payannet	Director	4.00	Officer	$0	$0	$0
Anna Barham	Coach Liason	4.00	Officer	$0	$0	$0
Lauren Day	Treasurer	4.00	Officer	$0	$0	$0
Kimberly Pollack	Director	4.00	Officer	$0	$0	$0
Dawn Eyerly	Vice President	4.00	Officer	$0	$0	$0
Natanya Gunn	Director	4.00	Officer	$0	$0	$0
Carla Golbuski	Director	4.00	Officer	$0	$0	$0
Heather Correa	Director	4.00	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	$367,918	$311,855	$313,515	$56,063
2024	$276,058	$346,964	$253,768	$-70,906
2023	$338,961	$290,138	$324,674	$48,823

Los Angeles Figure Skating Club Inc