Parkway 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

Formation Year

1971

Legal Domicile

Principal Officer

James Gallagher

Phone

6174358599

Tax Period

2024-07-01 to 2025-06-30

Parkway Youth Hockey Inc, founded in 1971, is a small nonprofit that reported $702K in total revenue in fiscal year 2024. Revenue surged 43% from the prior year, signaling strong growth momentum. Expenses of $621K left a modest 12% surplus.

Mission

To teach local youth to play Ice Hockey and compete against other local youth hockey Organizations.

Program Service Accomplishments

Program 1

Expenses: $605,969 Revenue: $683,380

Operation of Youth Hockey program open to and inclusive of all interested youth in the West Roxbury, Roslindale and Jamaica Plain, Massachusetts Areas.

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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 $16,650

Program Service Revenue $682,870

Investment Income $0

Other Revenue $2,636

TOTAL REVENUE $702,156

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,370

Fundraising Expenses $0

Program Expenses $605,969

Other Expenses $618,151

TOTAL EXPENSES $620,521

Year-over-Year Comparison

	2024	2023	Change
Revenue	$702,156	$492,350	+0.4%
Expenses	$620,521	$447,796	+0.4%
Net Income	$81,635	$44,554	+0.8%

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
Richard Berger	President	10.00	Officer Director	$0	$0	$0
Chris Boccuzzi	1st Vice President	10.00	Officer Director	$0	$0	$0
Brian Clougherty	2nd Vice President -	10.00	Officer Director	$0	$0	$0
Jim Gallagher	Treasurer	20.00	Officer Director	$0	$0	$0
Nicole Bernier	Secretary	10.00	Officer Director	$0	$0	$0
Keith Craig	Registrar	4.00	Director	$0	$0	$0
Chris Bishop	Ice Chairman	4.00	Director	$0	$0	$0
Julie Fitzpatrick	Director	4.00	Director	$0	$0	$0
Alex Misiaszek	Director	4.00	Director	$0	$0	$0
Dave Linso	Director	4.00	Director	$0	$0	$0
Steve Boccuzzi	Director	4.00	Director	$0	$0	$0
Patrick Sylvester	Director	4.00	Director	$0	$0	$0
Chris Rushton	Director	4.00	Director	$0	$0	$0
Sarah Parker	Director	4.00	Director	$0	$0	$0
Steve Nelson	Director	4.00	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	$702,156	$620,521	$320,591	$81,635
2024	$492,350	$447,796	$122,680	$44,554
2023	$476,797	$467,262	$78,126	$9,535
2022	$485,185	$514,868	$68,591	$-29,683
2021	$408,473	$385,661	$98,274	$22,812
2020	$360,394	$403,276	$75,462	$-42,882
2019	$480,568	$437,444	$118,344	$43,124