Cleveland Skating Club

Nonprofit profile at a glance

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

15 people listed

ALAN FEUERMAN (GENERAL MANAGER): $207,551 total reported compensation
ROBERT SILVER (DIRECTOR OF RACQUET SPORTS): $155,176 total reported compensation
ERIC TOTH (CONTROLLER): $83,512 total reported compensation

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

Our mission is to provide our members with the highest quality social, professional, and athletic opportunities in a safe and trusted environment.

Provide social and physical fitness activities for its members. The club facilities include skating, tennis, squash, swimming, and dining.

Revenue model: Earned-program. 99% of the money available for current operations came from fees and other program 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: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
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 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail

Operating margin: 4.9%; rating input score 50; 50th percentile among comparable filings
Total-asset coverage ratio: 2.06; rating input score 63; 63rd percentile among comparable filings
Liabilities to assets ratio: 0.34; rating input score 31; 31st percentile among comparable filings
Officer compensation ratio: 10%; rating input score 30; 30th percentile among comparable filings

Program expense growth: -5.6% per year; rating input score 0; 5th percentile among comparable filings
Revenue growth: 0.2% per year; rating input score 100; 12th percentile among comparable filings
Asset growth: 2.1% per year; rating input score 100; 20th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 12 of 12 board members independent · 5 of 8 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $208K · 15 people listed · 5 of 6 pay-setting controls reported
Consistency: 10 of 10 current checks pass
Schedules: 3 filed schedules · includes executive pay
Filing history: 16 filing years from 2009 to 2024
Contacts: How to reach this organization
Money network: 3 filed money-flow records
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.