Great Bay Figure Skating Club

Nonprofit profile at a glance

EIN
237430844
IRS 990-EZ coverage
2020–2023
Forms available
Form 990-EZ 2023
Location
Dover, NH, USA
Phone
6035166060
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Reported finances

Revenue
$128,299
Expenses
$99,483
Assets
$88,971

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Mercy Marchuk (President)

People named in this filing

  • Mercy Marchuk (President)
  • Alice Sneary (Board Member)
  • Karen Benedetti (VP and Co-Secretary)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Public Charity 508(a)(2) - Provide Ice Skating Lesson

What it reported doing in 2023

Flex: Ice time to perfect the more advanced skills of moves in the field, freeskate, and ice dance. 36 flex skaters were registered this year. Club expense is ice rental as skaters contract with private coaches directly if they so choose.

Operating model

Revenue model
Earned-program. 83% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 88% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 82
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.2%; rating input score 64
  • Program expense ratio: 83.4%; rating input score 83

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 22.5%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 4.1%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 18% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 34.7% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 38.8% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 64.2% of revenue deployed · 83.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $83K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2023
  • 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.

Key Signals

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

  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.