WESTFIELD YOUTH HOCKEY ASSOCIATION

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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

1988

Legal Domicile

Principal Officer

PAUL BRACCIALARGHE

Phone

4135686349

Tax Period

2024-06-01 to 2025-05-31

WESTFIELD YOUTH HOCKEY ASSOCIATION, founded in 1988, is a small nonprofit in the Recreation & Sports sector that reported $342K in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $296K left a modest 13% surplus.

Mission

PROVIDING AN OPPORTUNITY FOR CHILDREN UP TO AGE 18 TO PLAY ORGANIZED HOCKEY BY SPONSORING AMATEUR HOCKEY TEAMS IN LEAGUES IN THE GREATER SPRINGFIELD AREA

Program Service Accomplishments

Program 1

Expenses: $287,928

TO PROVIDE AN OPPORTUNITY FOR CHILDREN UP TO AGE 18 TO PLAY ORGANIZED HOCKEY BY SPONSORING AMATEUR HOCKEY TEAMS IN LEAGUES IN THE GREATER SPRINGFIELD AREA

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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 $5,172

Program Service Revenue $318,639

Investment Income $40

Other Revenue $18,109

TOTAL REVENUE $341,960

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $287,928

Other Expenses $295,911

TOTAL EXPENSES $295,911

Year-over-Year Comparison

	2024	2023	Change
Revenue	$341,960	$307,378	+0.1%
Expenses	$295,911	$307,840	0.0%
Net Income	$46,049	$-462	-100.7%

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
LAUREN NAWORSKI	DIR. OF COMM.	1.00	Officer Director	$0	$0	$0
KEITH RICHARDS	PRESIDENT	1.00	Officer Director	$0	$0	$0
CAITLIN SADOWSKI	SECRETARY	1.00	Officer Director	$0	$0	$0
PAUL BRACCIALARGHE	DIR. OF FINANCE	1.00	Officer Director	$0	$0	$0
DAVE ST LAWRENCE	2ND VP	1.00	Officer Director	$0	$0	$0
JOHN RAYMAAKERS	GSL Hockey Rep	1.00	Director	$0	$0	$0
KERRIE MANCINO	Fund. Coordin.	1.00	Director	$0	$0	$0
SCOTT SCHUSTER	1ST VP	1.00	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	$341,960	$295,911	$72,849	$46,049
2024	$307,378	$307,840	$26,800	$-462
2023	$294,441	$307,969	$27,262	$-13,528
2022	$311,412	$302,822	$40,790	$8,590
2021	$305,341	$311,354	$32,200	$-6,013
2020	$296,609	$346,977	$38,213	$-50,368
2019	$280,124	$291,686	$88,581	$-11,562
2018	$241,785	$263,189	$100,143	$-21,404