SOUTHERN CT YOUTH HOCKEY 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

Legal Domicile

Principal Officer

JAMES PETRINO

Phone

2032163555

Tax Period

2025-04-01 to 2026-03-31

SOUTHERN CT YOUTH HOCKEY INC is a micro nonprofit in the Recreation & Sports sector that reported $11 in total revenue in fiscal year 2025. Revenue fell 100% from the prior year — a significant decline worth monitoring. Expenses of $17K exceeded revenue, resulting in a 157355% operating deficit.

Mission

INSTRUCTION IN THE SPORT OF YOUTH ICE HOCKEY AND PROMOTION OF GOOD SPORTSMANSHIP THROUGH COMPETITIVE GAMES.

Program Service Accomplishments

Program 1

Expenses: $17,319 Revenue: $11

YOUTH INSTRUCTIONAL ICE HOCKEY

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $11

Other Revenue $0

TOTAL REVENUE $11

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $17,319

Other Expenses $17,320

TOTAL EXPENSES $17,320

Year-over-Year Comparison

	2025	2024	Change
Revenue	$11	$11,561	-1.0%
Expenses	$17,320	$42,118	-0.6%
Net Income	$-17,309	$-30,557	-0.4%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES PETRINO	President	5.00	Officer	$0	$0	$0
ANDREW SEPERACK	Treasurer	1.00	Officer	$0	$0	$0
ERIC HACKET	Vice President	5.00	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
2026	$11	$17,320	$353,805	$-17,309
2025	$11,561	$42,118	$349,250	$-30,557
2024	$583,818	$636,951	$363,663	$-53,133
2023	$546,823	$566,803	$425,919	$-19,980
2021	$400,001	$385,849	$493,656	$14,152
2020	$625,604	$596,496	$317,992	$29,108
2019	$400,879	$385,047	$336,538	$15,832