Mentor Figure Skating Club
Nonprofit profile at a glance
- EIN
- 341528404
- IRS 990 coverage
- 2010–2021
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2021, Form 990-T 2021
- Location
- Mentor, OH, US
- Phone
- 4402278754
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Amateur Sports Competitions
Reported finances
- Revenue
- $287,948
- Expenses
- $280,639
- Assets
- $320,397
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- MALIA HARWOOD (PRESIDENT)
- HEATHER SANDRY (VICE PRESIDENT)
People named in this filing
- MALIA HARWOOD (PRESIDENT)
- HEATHER SANDRY (VICE PRESIDENT)
- CHARLOTTE HOLT (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. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Figure skating club for youths. Support and develop amateur athletes for local and regional competition in figure skating. Prepare members for the us figure skating association test structure.
What it reported doing in 2021
Support and develop amateur athletes for local and regional competition in figure skating (90-100 members).
Operating model
- Revenue model
- Earned-program. 93% 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
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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 82
- Accountability: 64
- Sustainability: 46
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.8%; rating input score 94
- Program expense ratio: 96.3%; rating input score 96
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- 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: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 2.5%; rating input score 36; 36th percentile among comparable filings
- Total-asset coverage ratio: 1.14; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: -0.2% per year; rating input score 0; 42nd percentile among comparable filings
- Revenue growth: 0.9% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 6.3% per year; rating input score 100; 53rd percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 93.8% of revenue deployed · 96.3% of spending went to programs
- Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $270K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 15 of 16 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 7 filing years from 2010 to 2021
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 36/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.