Whitefish Figure Skating Club

Nonprofit profile at a glance

EIN
810482459
IRS 990-EZ coverage
2013–2014
Forms available
Form 990-EZ 2014, Form 990-N 2012
Location
Whitefish, MT, USA
Phone
4068627699
Rating
96
Verdict
STRONG
Rating confidence
Moderate
Sector
Winter Sports

Reported finances

Revenue
$151,097
Expenses
$149,254
Assets
$24,014
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • JENNIFER BURROUGH (PRESIDENT)
  • PAULA MERCER (VICE PRESIDENT)

People named in this filing

  • JENNIFER BURROUGH (PRESIDENT)
  • PAULA MERCER (VICE PRESIDENT)
  • ANDREA CORB (TREASURER)

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 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to provide recreational and competitive skating programs while creating an environment suitable for developing skills and good sportsmanship.

What it reported doing in 2014

Provided recreational and competitive skating programs and instruction to individuals from the flathead valley and canada.

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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 100
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.9%; rating input score 98
  • Program expense ratio: 99.1%; rating input score 99

Transparency & Controls

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

Sustainability

  • Operating margin: 1.2%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: 30.4% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 28.2% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 97.9% of revenue deployed · 99.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $148K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2013 to 2014
  • 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.

  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.