HOCKEY EAST ASSOCIATION INC

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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

1984

Legal Domicile

Principal Officer

STEVE METCALF

Phone

6036827262

Tax Period

2024-07-01 to 2025-06-30

HOCKEY EAST ASSOCIATION INC, founded in 1984, is a community nonprofit in the Recreation & Sports sector that reported $2.2M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

SUPERVISION AND CONTROL OF INTERCOLLEGIATE MEN'S ICE HOCKEY AMONG MEMBER EDUCATIONAL INSTITUTIONS TO ENCOURAGE, DEVELOP AND SUPPORT CHARITABLE AND EDUCATIONAL ACTIVITIES.

Program Service Accomplishments

Program 1

Expenses: $155,899 Revenue: $841,421

TOURNAMENT

Program 2

Expenses: $1,262,463 Revenue: $680,939

OFFICIATING PROGRAM, TOURNAMENT, AND OPERATIONAL EXPENSES

Program 3

Expenses: $138,625 Revenue: $138,625

SPECIFIC REIMBURSED EXPENSES

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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 $2,123,879

Investment Income $37,731

Other Revenue $18,020

TOTAL REVENUE $2,179,630

Expense Breakdown

Grants Paid $0

Salaries & Benefits $592,732

Fundraising Expenses $30,042

Program Expenses $1,754,737

Other Expenses $1,581,151

TOTAL EXPENSES $2,173,883

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,179,630	$1,982,310	+0.1%
Expenses	$2,173,883	$1,961,922	+0.1%
Net Income	$5,747	$20,388	-0.7%

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

N/A

Employees

Volunteers

N/A

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

$368,912

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANDREW MARROCHELLO	DIRECTOR	2.00	Director	$0	$0	$0
JUDE KILLY	DIRECTOR	2.00	Director	$0	$0	$0
RYAN BAMFORD	DIRECTOR	2.00	Director	$0	$0	$0
LYNN CLOUTTS	DIRECTOR	2.00	Director	$0	$0	$0
JEFFREY SCHULMAN	DIRECTOR	2.00	Director	$0	$0	$0
JOE FOLEY	DIRECTOR	2.00	Officer Director	$0	$0	$0
DAVID BENEDICT	DIRECTOR	2.00	Director	$0	$0	$0
JAMES MADIGAN	PRESIDENT/DIRECTOR	2.00	Officer Director	$0	$0	$0
BLAKE JAMES	DIRECTOR	2.00	Director	$0	$0	$0
ALLISON RICH	DIRECTOR	2.00	Director	$0	$0	$0
STEVE NAPOLILLO	DIRECTOR	2.00	Director	$0	$0	$0
STEVE METCALF	COMMISSIONER	35.00	Officer	$245,531	$16,599	$262,130
KATE E MCAFEE	TREASURER	35.00	Officer	$83,000	$23,782	$106,782

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	$2,179,630	$2,173,883	$1,390,658	$5,747
2024	$1,982,310	$1,961,922	$1,354,989	$20,388
2023	$2,298,442	$2,130,929	$1,323,199	$167,513
2022	$1,841,620	$1,413,503	$1,083,202	$428,117
2021	$1,190,321	$1,166,344	$689,740	$23,977
2020	$1,263,645	$1,411,656	$685,219	$-148,011
2019	$1,855,098	$1,488,223	$785,514	$366,875