RICE LAKE HOCKEY 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

1954

Legal Domicile

Principal Officer

JON CUSKEY

Phone

7152341486

Tax Period

2025-05-01 to 2026-04-30

RICE LAKE HOCKEY ASSOCIATION INC, founded in 1954, is a small nonprofit that reported $406K in total revenue in fiscal year 2025. Revenue surged 38% from the prior year, signaling strong growth momentum. The organization ran a surplus of $146K, a strong 36% operating margin.

Mission

PROVIDE HOCKEY FOR THE COMMUNITY

Program Service Accomplishments

Program 1

Expenses: $33,667 Revenue: $132,507

ARENA OPERATION

Program 2

Expenses: $225,303 Revenue: $88,502

YOUTH PROGRAMS

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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 $123,445

Program Service Revenue $201,231

Investment Income $77

Other Revenue $81,081

TOTAL REVENUE $405,834

Expense Breakdown

Grants Paid $0

Salaries & Benefits $55,019

Fundraising Expenses $0

Program Expenses $258,970

Other Expenses $204,501

TOTAL EXPENSES $259,520

Year-over-Year Comparison

	2025	2024	Change
Revenue	$405,834	$293,918	+0.4%
Expenses	$259,520	$226,125	+0.1%
Net Income	$146,314	$67,793	+1.2%

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

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
JON CUSKEY	PRESIDENT	1.00	Officer Director	$0	$0	$0
RACHEL ENGEL	SECRETARY	1.00	Officer Director	$0	$0	$0
WENDY MARKGREN	TREASURER	3.00	Officer Director	$0	$0	$0
JEFF FRISCHMANN	PAST PRESIDENT	5.00	Officer Director	$0	$0	$0
ERIC STOYKIVOCH	DIRECTOR	1.00	Director	$0	$0	$0
KRISTI BARCLAY	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER DALSBO	DIRECTOR	1.00	Director	$0	$0	$0
JESSE STUMPH	DIRECTOR	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
2026	$405,834	$259,520	$1,941,614	$146,314
2025	$293,918	$226,125	$1,394,159	$67,793
2024	$272,322	$194,294	$1,344,721	$78,028
2023	$239,022	$244,266	$1,283,881	$-5,244
2022	$224,453	$203,397	$1,286,746	$21,056
2021	$187,156	$170,164	$1,272,421	$16,992
2020	$479,286	$198,178	$1,214,713	$281,108
2019	$179,118	$187,349	$934,171	$-8,231