MINNESOTA HOCKEY DISTRICT 2

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1972

Legal Domicile

Principal Officer

DAVID HURSH

Phone

6512606070

Tax Period

2024-07-01 to 2025-06-30

MINNESOTA HOCKEY DISTRICT 2, founded in 1972, is a small nonprofit in the Human Services sector that reported $853K in total revenue in fiscal year 2024.

Mission

MINNESOTA HOCKEY DISTRICT 2 IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE AND EDUCATION PURPOSES. THE PURPOSE OF THE DISTRICT SHALL BE TO PROMOTE, SPONSOR, PROVIDE FACILITIES FOR, AND CONDUCT A SUPERVISED PROGRAM OF HOCKEY TRAINING AND COMPETITION FOR BOYS AND GIRLS IN MINNESOTA HOCKEY FOR THE AREA DEFINED AS DISTRICT TWO OF MINNESOTA HOCKEY, FOR THE PURPOSE OF MAKING THEM BETTER CITIZENS, DEVELOPING SPORTSMANSHIP AND AIDING IN THEIR PHYSICAL AND MENTAL DEVELOPMENT.

Program Service Accomplishments

Program 1

Expenses: $896,123 Revenue: $850,894

DURING THE COURSE OF THE HOCKEY SEASON, MINNESOTA HOCKEY DISTRICT 2 HELD THE ANNUAL COACHES AND MANAGERS MEETING IN THE FALL, HIGHLIGHTING ANY UPDATED RULE CHANGES FROM THE PREVIOUS SEASON. DISTRICT 2 THEN OVERSAW THE ENGAGEMENT OF TEAM PLAY WITH OVER 2,400 GAMES PLAYED BETWEEN OVER 170 TEAMS AND APPROXIMATELY 2,900 PLAYERS. AT THE END OF LEAGUE PLAY IN FEBRUARY DISTRICT 2 HOSTED THE YEAR END PLAYOFFS WITH APPROXIMATELY 190 GAMES PLAYED TO DETERMINE WHICH TEAMS WILL GET TO MOVE ON TO REGIONAL AND THEN STATE TOURNAMENTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $850,894

Investment Income $410

Other Revenue $1,625

TOTAL REVENUE $852,929

Expense Breakdown

Grants Paid $250

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $896,123

Other Expenses $903,031

TOTAL EXPENSES $903,281

Year-over-Year Comparison

	2024	2023	Change
Revenue	$852,929	$811,208	+0.1%
Expenses	$903,281	$836,177	+0.1%
Net Income	$-50,352	$-24,969	+1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID HURSH	PRESIDENT	5.00	Officer Director	$0	$0	$0
DOUG BIEVER	VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
BILL HEADRICK	TREASURER	4.00	Officer Director	$0	$0	$0
ALIYA TAUBE	SECRETARY	4.00	Officer Director	$0	$0	$0
DENNIS ANGRIMSON	DIRECTOR - FOREST LAKE	2.00	Director	$0	$0	$0
MIKE BERRES	DIRECTOR - NEW RICHMOND	2.00	Director	$0	$0	$0
JOSH DOCKEN	DIRECTOR - WHITE BEAR LAKE	2.00	Director	$0	$0	$0
BRIAN DUCKLOW	DIRECTOR - SOMERSET	2.00	Director	$0	$0	$0
ELYSE FARNSWORTH	DIRECTOR - MVI	2.00	Director	$0	$0	$0
RACHEL FLATTUM	DIRECTOR - HUDSON	2.00	Director	$0	$0	$0
AARON FREER	DIRECTOR - MAHTOMEDI	2.00	Director	$0	$0	$0
DUSTIN HOWARD	DIRECTOR - CHISAGO	2.00	Director	$0	$0	$0
JOE KAUFMAN	DIRECTOR - STILLWATER	2.00	Director	$0	$0	$0
JOEL MILLARD	DIRECTOR - ROSEVILLE	2.00	Director	$0	$0	$0
CHRIS MORRISSETTE	DIRECTOR - ST. PAUL	2.00	Director	$0	$0	$0
ADAM NELSON	DIRECTOR - BALDWIN	2.00	Director	$0	$0	$0
AMANDA NIEBUR	DIRECTOR - RIVER FALLS	2.00	Director	$0	$0	$0
HEATHER WICKLANDER	DIRECTOR - EAST METRO	2.00	Director	$0	$0	$0
KEVIN SOUJA	MN HOCKEY DISTRICT DIRECTOR	8.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$852,929	$903,281	$344,158	$-50,352
2024	$811,208	$836,177	$394,510	$-24,969
2023	$759,932	$806,254	$419,479	$-46,322
2022	$642,584	$631,665	$465,800	$10,919
2021	$678,205	$513,897	$470,578	$164,308
2020	$541,024	$542,270	$306,270	$-1,246
2019	$581,819	$597,857	$307,516	$-16,038