Skating Club of Jackson Hole

Nonprofit profile at a glance

EIN
463255715
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Jackson, WY, USA
Phone
3074133951
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Official website

Reported finances

Revenue
$349,393
Expenses
$317,152
Assets
$309,280
Liabilities
$5,929

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Dorothy Stout (Vice-President)
  • Christy Gillespie (President)

Highest reported compensation

  • Sandra Sandberg (Program Coordinator): $29,250 total reported compensation

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

Overview

Mission

The Skating Club of Jackson Hole (SCJH) is a 501(c)(3) non-profit organization committed to providing opportunities that promote the enjoyment of ice skating and athletic achievement for skaters of every age and ability.

What it reported doing in 2024

Aspire Academy and Advanced Academy Skating Club of Jackson Hole provides lessons and instruction to upper-level skaters who choose to fine tune their skating skills. Our coaches promote goal setting for recreational and competitive skaters alike. The coaches help prepare skaters who are ready test through the ranks of figure skating set by USFSA. They also assist with choreography and skills the skaters will need for participating in competitions and shows. SCJH promotes health, physical fitness, and teamwork. In addition to regular classes SCJH provides club ice on a weekly basis throughout the skate season so skaters can fine tune their skills.

Operating model

Revenue model
Earned-program. 82% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.7%; rating input score 78
  • Program expense ratio: 88.4%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.2%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 16% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 13.4% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 77.7% of revenue deployed · 88.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $280K in reported program spending
  • Leadership: top reported pay $29K · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.