BLUE LINE HOCKEY CLUB INCORPORATED

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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

DOUG CARLSON

Tax Period

2023-06-01 to 2024-05-31

BLUE LINE HOCKEY CLUB INCORPORATED, founded in 1971, is a community nonprofit in the Recreation & Sports sector that reported $1.2M in total revenue in fiscal year 2023. Expenses of $1.1M left a modest 6% surplus.

Mission

FOND DU LAC BLUE LINE, INC PROVIDES A SKATING FACILITY AND PROGRAMS THAT SUPPORTS THE DEVELOPMENT OF SKATING AMONG PEOPLE OF ALL AGES AND ABILITIES. THE CORPORATION, THROUGH EDUCATION AND TRAINING, IT ACTIVELY PROMOTES THE MENTAL, PHYSICAL, EMOTIONAL AND SOCIAL NEEDS OF OUR YOUTH WHO PARTICIPATE IN ICE HOCKEY, FIGURE SKATING AND OTHER VARIOUS ICE SPORTS. ADDITIONALLY IT HELPS DEVELOP AMATEUR ATHLETES FOR LOCAL, REGIONAL, NATIONAL AND INTERNATIONAL COMPETITION IN SKATING SPORTS.

Program Service Accomplishments

Program 1

Expenses: $1,106,701 Revenue: $973,714

BLUE LINE HOCKEY CLUB'S PURPOSE IS TO SUPPORT THE DEVELOPMENT OF SKATING AMONG PEOPLE OF ALL AGES AND ABILITIES. THEY OFFER HOCKEY, FIGURE SKATING AND GENRAL SKATING CLASSES TO ALL AGE GROUPS. THEY ALSO SUPPORT HOCKEY LEAGUES FROM THE UNDER 8 YEARS LEVEL, ALL THE WAY UP TO ADULT LEAGUES.

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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 $45,000

Program Service Revenue $973,714

Investment Income $798

Other Revenue $196,237

TOTAL REVENUE $1,215,749

Expense Breakdown

Grants Paid $0

Salaries & Benefits $162,729

Fundraising Expenses $34,994

Program Expenses $1,106,701

Other Expenses $981,171

TOTAL EXPENSES $1,143,900

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,215,749	$1,226,747	0.0%
Expenses	$1,143,900	$1,088,746	+0.1%
Net Income	$71,849	$138,001	-0.5%

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

150

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
PETER BELLENDIR	DIRECTOR	N/A	Director	$0	$0	$0
DOUG CARLSON	PRESIDENT	N/A	Officer Director	$0	$0	$0
ROBBIE COLEMAN	DIRECTOR	N/A	Director	$0	$0	$0
AMOD DAMLE	DIRECTOR	N/A	Director	$0	$0	$0
MARK DONOVAN	DIRECTOR	N/A	Director	$0	$0	$0
TYLER GROSS	DIRECTOR	N/A	Director	$0	$0	$0
MIKE KORB	DIRECTOR	N/A	Director	$0	$0	$0
LUCAS MAUS	DIRECTOR	N/A	Director	$0	$0	$0
TIM PICKART	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
KEVIN RISTAU	DIRECTOR	N/A	Director	$0	$0	$0
CHRIS SABEL	DIRECTOR	N/A	Director	$0	$0	$0
EVIE SCHAEFER	SECRETARY	N/A	Officer Director	$0	$0	$0
TRACY SCHARF	DIRECTOR	N/A	Director	$0	$0	$0
AARON SCHNEIDER	TREASURER	N/A	Officer Director	$0	$0	$0
MATT SMITH	DIRECTOR	N/A	Director	$0	$0	$0
ADAM SPIES	DIRECTOR	N/A	Director	$0	$0	$0
JEFF WILLS	DIRECTOR	N/A	Director	$0	$0	$0
JOSH ZIEBERT	DIRECTOR	N/A	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	No data	No data	No data	No data
2024	$1,215,749	$1,143,900	$1,953,042	$71,849
2023	$1,226,747	$1,088,746	$1,992,871	$138,001
2022	$1,058,083	$893,523	$2,404,555	$164,560
2021	$925,558	$690,712	$1,942,777	$234,846
2020	$759,029	$708,809	$1,924,834	$50,220