Line Creek Figure Skating Club Inc

Nonprofit profile at a glance

EIN
431841434
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Kansas City, MO, USA
Phone
8165849819
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Winter Sports

Reported finances

Revenue
$289,700
Expenses
$280,776
Assets
$27,850
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • SARAH MILLER (PRESIDENT)

Highest reported compensation

  • CRYSTAL RICHARDSON (CLUB SKATE DIRECTOR): $4,087 total reported compensation
  • KAMERYN FURMAN (SYNCHRONIZED SKATING DIRECTOR): $1,367 total reported compensation

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

Overview

Mission

To provide figure skating education, training and resources to the young figure skaters and promote and recognize excellence in young figure skaters

What it reported doing in 2024

We are members of the various ice skating organizations that both test our skaters and then allow them to compete in their competitions that our recognized in the ice skating world of competitions to advance in the sport to the highest levels we also host various testing opprotunities for the skaters to advance and are required to have the proper credentials an as well as being a member in these recognized organizations

Operating model

Revenue model
Earned-program. 82% 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 verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 70
  • Accountability: 0
  • Sustainability: 37
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • Program expense ratio: 98.2%; rating input score 98
  • Fundraising efficiency: $42.6 raised per $1 spent on fundraising; rating input score 74; 74th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 77.8%; rating input score 78; 0th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.1%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 98.2% of spending went to programs
  • Governance: 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $269K in reported program spending
  • Leadership: top reported pay $4K · 13 people listed
  • Consistency: 12 of 14 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.