Hiawatha Skating Club
Nonprofit profile at a glance
- EIN
- 381305835
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990 2023, Form 990-EZ 2024
- Location
- Sault Sainte Marie, MI, USA
- Phone
- 9066303945
- Rating
- 53
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $75,393
- Expenses
- $73,095
- Assets
- $84,048
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Starr Gallagos (President)
- Emily TenEyck (Vice President)
People named in this filing
- Starr Gallagos (President)
- Emily TenEyck (Vice President)
- Catherine Agar (Treasurer & Membership Chair)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promotes sportsmanship and athletic competitiveness through figure skating. Provides ice skating instruction and the means for improving skills for its members.
What it reported doing in 2024
$34, 098 - Seasonal Ice Rental - Payments to the Pullar Stadium & Big Bear Arena. Allows 84 skaters to practice their skills, test, perform at hockey games, Christmas Gala and the annual ice revue.
Operating model
- Revenue model
- Earned-program. 84% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% 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
MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 30
- Transparency & Controls: 82
- Sustainability: 45
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 29.7%; rating input score 30
- Program expense ratio: 30.6%; rating input score 31
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 3%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 1.15; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.8% per year; rating input score 100; 70th percentile among comparable filings
- Asset growth: 6.1% per year; rating input score 100; 61st percentile among comparable filings
Details
- Where the money goes: 29.7% of revenue deployed · 30.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 13 filed program accomplishments · $22K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- Schedules: 1 filed schedules
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 30/100.
- Moderate — Financial Efficiency: Program expense ratio scored 31/100.
- Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
- Review — Sustainability: Operating margin scored 51/100.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.