Cambridge Skating Club

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

9 people listed

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

To provide recreational family skating and well-groomed natural ice for the Cambridge community.

The organization provides ice skating facilities and related services and social activities to it's members and, to a limited degree, member guests.

Revenue model: Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: -6.5%; rating input score 21; 21st percentile among comparable filings
Total-asset coverage ratio: 2.57; rating input score 71; 71st percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Program expense growth: Limited
Revenue growth: 2.5% per year; rating input score 100; 28th percentile among comparable filings
Asset growth: 5.3% per year; rating input score 100; 40th percentile among comparable filings

What they do: 5 programs and campaigns described on the official site · 1 operating location identified
Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
Programs: 2 filed program accomplishments
Leadership: top reported pay $0 · 9 people listed
Highest-paid contractors: 1 contractor listed · $113K reported
Consistency: 12 of 12 current checks pass
Schedules: 2 filed schedules
Filing history: 11 filing years from 2014 to 2024
Contacts: How to reach this organization
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Signals prioritize questions for review. They are not findings of misconduct.

High — Sustainability: Operating margin scored 21/100.
Review — Accountability: Governance controls: Independent financial-statement audit not reported.