The Fox Valley Figure Skating Club offers freestyle, testing and competitions at TWO different rinks (one seasonal, one year-round), which is probably why they have multiple accounts.
I learned (as a club board member) that rinks require a deposit to hold ice for rentals, and the club must pay the ice bill even if the members haven't paid their full shares yet. Some rinks won't let you be choosy about sessions, so "Sunday nights for the season" means the club buys that ice time, even if everyone goes away for Easter and the session's empty or cancelled.
Clubs that rent ice time have to keep some cash assets on reserve, even at the end of the season. Some clubs have lost their longstanding ice sessions because they didn't have the cash in the bank to pay the rink's deposit or payment in July when the bill came due.
Not all clubs have substantial assets - it really depends on how much the club does for the skaters. A name-only club that doesn't host any seminars, competitions, tests or freestyle sessions, they have low overhead.
A club like Fox Valley is very active and has a lot of members, so they would have more assets in the bank. I remember one very happy year where a competition at my first skating club brought in so much revenue that the club was able to pay their August ice bill in full and get a discount rather than scraping month-to-month and reminding members about overdue payments.
Then there are the really full-service skating clubs that own the facility, like Ann Arbor. Obviously, having property in the Club's name means they have assets. I wonder how many of them exist today?