New York State Public High School Athletic Association Section V (EIN 160798774) - Form 990 Financial Analysis & Trantor Score

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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

1921

Legal Domicile

Principal Officer

Kathy Hoyt

Phone

3153327324

Tax Period

2024-07-01 to 2025-06-30

New York State Public High School Athletic Association Section V, founded in 1921, is a community nonprofit that reported $2.3M in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion.

Mission

Educational & Administrative Services. Provide support and administration for post-season athletic tournaments in 27 sports (boys/girls) involving 114 school districts. Support and participation in programs for drug prevention, coaching and officiating.

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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 $1,000

Program Service Revenue $2,277,277

Investment Income $8,236

Other Revenue $0

TOTAL REVENUE $2,286,513

Expense Breakdown

Grants Paid $0

Salaries & Benefits $73,901

Fundraising Expenses $0

Program Expenses $1,726,509

Other Expenses $2,219,979

TOTAL EXPENSES $2,293,880

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,286,513	$2,022,438	+0.1%
Expenses	$2,293,880	$1,892,892	+0.2%
Net Income	$-7,367	$129,546	-1.1%

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

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

$254,519

Total Directors

$339,750

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kathy Hoyt	Executive Dir.	40.00	Officer Director	$0	$0	$131,500
Jen Lapinski	Girls Cent Comm	1.00	Director	$0	$0	$89,000
Shaun Jeffers	Com. Director	40.00	Officer Director	$0	$0	$73,000
Carrie Vierhile	Treasurer	30.00	Officer Director	$46,250	$0	$46,250
Randy Abrams	Treasurer	24.00	Officer	$3,769	$0	$3,769
Patrick Irving	President	1.00	Director	$0	$0	$0
Jim Zumbo	Pres Appt.	1.00	Director	$0	$0	$0
Dave Pullen	Principals' Rep	1.00	Director	$0	$0	$0
Jon Beardsley	Allegany Lg Rep	1.00	Director	$0	$0	$0
Chris Corey	Past President	1.00	Director	$0	$0	$0
Greg Parzych	FingerLakes Rep	1.00	Director	$0	$0	$0
Rich Hannan	Genessee Rep	1.00	Director	$0	$0	$0
Merritt Holly	Superint. Rep	1.00	Director	$0	$0	$0
Anthony Carusone	Boys Cent Comm	1.00	Director	$0	$0	$0
Phil Wyant	Livingston Rep	1.00	Director	$0	$0	$0
Scott Barker	League Rep	1.00	Director	$0	$0	$0
Joe Marchand	League Rep	1.00	Director	$0	$0	$0
Donna Enright	League Rep	1.00	Director	$0	$0	$0
Greg Cook	League Rep	1.00	Director	$0	$0	$0
Mike Magin	League Rep	1.00	Director	$0	$0	$0
Dave Hennessey	Sport Coord	1.00	Director	$0	$0	$0
Tim Lincoln	Sport Coord	1.00	Director	$0	$0	$0
Pete McCabe	Pres Appt.	1.00	Director	$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	$2,286,513	$2,293,880	$771,783	$-7,367
2024	$2,022,438	$1,892,892	$730,110	$129,546
2023	$1,979,451	$1,889,147	$507,595	$90,304
2022	$1,437,977	$1,505,001	$380,922	$-67,024
2021	$371,972	$563,177	$461,863	$-191,205
2019	$1,495,065	$1,481,993	$615,910	$13,072

New York State Public High School Athletic Association Section V