SOUTHERN TIER HOCKEY ASSOCIATION L… - Form 990 Financial Data

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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

1971

Legal Domicile

Principal Officer

MICHAEL KING

Phone

6077988274

Tax Period

2023-01-01 to 2023-12-31

SOUTHERN TIER HOCKEY ASSOCIATION LTDRICA-NATIONAL CAPITAL CHAPTER, founded in 1971, is a small nonprofit in the Recreation & Sports sector that reported $308K in total revenue in fiscal year 2023. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $383K exceeded revenue, resulting in a 24% operating deficit.

Mission

YOUTH HOCKEY INSTRUCTION

Program Service Accomplishments

Program 1

Expenses: $375,775 Revenue: $275,455

TO PROMOTE AND IMPROVE AMATEUR ICE HOCKEY IN THE SOUTHERN TIER OF NY. TO CONDUCT TOURNAMENTS AND SELECT TEAMS FOR OTHER TOURNAMENTS. TO DEVELOP AND ENCOURAGE SPORTSMANSHIP.

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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 (2023)

Revenue Breakdown

Contributions & Grants $3,350

Program Service Revenue $275,455

Investment Income $399

Other Revenue $29,011

TOTAL REVENUE $308,215

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $375,775

Other Expenses $382,615

TOTAL EXPENSES $382,615

Year-over-Year Comparison

	2023	2022	Change
Revenue	$308,215	$403,138	-0.2%
Expenses	$382,615	$343,022	+0.1%
Net Income	$-74,400	$60,116	-2.2%

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

N/A

Volunteers

100

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
SCOTT BEATTIE	VP OF TRAVEL OPERATIONS	0.00	Director	$0	$0	$0
MATT CURRY	VP HOUSE OPERATIONS	0.00	Director	$0	$0	$0
BOB CHICOURKA	HOUSE DIRECTOR	0.00	Director	$0	$0	$0
VINNIE POLECEK	DIRECTOR	0.00	Director	$0	$0	$0
AMY ADAMS	DIRECTOR	0.00	Director	$0	$0	$0
ALLAN CATALDI	DIRECTOR	0.00	Director	$0	$0	$0
LISA SCHAPPERT	DIRECTOR	0.00	Director	$0	$0	$0
PAT MCMANUS	DIRECTOR	0.00	Director	$0	$0	$0
MICHAEL KING	TREASURER	2.00	Officer	$0	$0	$0
JOYCE NORTHUP	VICE PRESIDENT	0.00	Officer	$0	$0	$0
MINDI DONAHUE	SECRETARY	0.00	Officer	$0	$0	$0
GREG LAUBISCH	PRESIDENT	0.00	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
2024	No data	No data	No data	No data
2023	$308,215	$382,615	$83,132	$-74,400
2022	$403,138	$343,022	$157,532	$60,116
2021	$272,022	$300,780	$97,416	$-28,758
2020	$165,608	$225,043	$126,174	$-59,435
2019	$301,681	$319,428	$185,609	$-17,747
2018	$306,744	$249,663	$203,356	$57,081

SOUTHERN TIER HOCKEY ASSOCIATION LTDRICA-NATIONAL CAPITAL CHAPTER