CHIPPEWA YOUTH HOCKEY ASSOCIATION

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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

1974

Legal Domicile

Phone

7157231612

Tax Period

2024-05-01 to 2025-04-30

CHIPPEWA YOUTH HOCKEY ASSOCIATION, founded in 1974, is a community nonprofit that reported $1.4M in total revenue in fiscal year 2024. Revenue surged 95% from the prior year, signaling strong growth momentum. The organization ran a surplus of $685K, a strong 49% operating margin.

Mission

TO PROVIDE OPPORTUNITIES TO DEVELOP YOUTH HOCKEY, ICE SKATING, AND ICE-RELATED SPORTS IN THE CHIPPEWA AREA.

Program Service Accomplishments

Program 1

Expenses: $672,814 Revenue: $462,821

THE CHIPPEWA YOUTH HOCKEY ASSOCIATION HAD OVER 300 CHILDREN REGISTER FOR HOCKEY, FIGURE SKATING, AND FOR THE GOAL PROGRAM. THE ASSOCIATION ALSO OPENS UP THE ICE RINK ON SUNDAY EVENINGS FOR PEOPLE IN THE COMMUNITY TO SKATE. THIS PROGRAM HAD 40-60 PEOPLE SKATING PER SUNDAY NIGHT. THE COVERED OUTDOOR RINK IS OPEN TO THE PUBLIC FROM DAWN UNTIL 11 PM ALL WINTER LONG. ICE SKATING LESSONS ARE OFFERED TO THE LOCAL YMCA, BOYS & GIRLS CLUB, AND DAYCARES DURING THE SUMMER TO INTRODUCE CHILDREN TO SKATING.

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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 $702,322

Program Service Revenue $462,821

Investment Income $34,184

Other Revenue $190,063

TOTAL REVENUE $1,389,390

Expense Breakdown

Grants Paid $0

Salaries & Benefits $25,200

Fundraising Expenses $0

Program Expenses $672,814

Other Expenses $679,317

TOTAL EXPENSES $704,517

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,389,390	$712,070	+1.0%
Expenses	$704,517	$676,233	+0.0%
Net Income	$684,873	$35,837	+18.1%

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

N/A

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

Total Directors

$25,200

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT NORMAND	DIRECTOR	20.00	Director	$25,200	$0	$25,200
STEVE GIBBS	PRESIDENT	2.00	Officer Director	$0	$0	$0
DOM RYDER	TREASURER	2.00	Officer Director	$0	$0	$0
JENNIFER LINDSTROM	SECRETARY	2.00	Officer Director	$0	$0	$0
NICK HART	DIRECTOR	2.00	Director	$0	$0	$0
DEREK DARROW	DIRECTOR	2.00	Director	$0	$0	$0
ERIC MUELLER	DIRECTOR	2.00	Director	$0	$0	$0
ABBY REILLY	DIRECTOR	2.00	Director	$0	$0	$0
DOUG CUSTER	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
ERIK LEMAY	DIRECTOR	2.00	Director	$0	$0	$0
JASON DARLEY	DIRECTOR	2.00	Director	$0	$0	$0
MIKE PATTEN	DIRECTOR	2.00	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	$1,389,390	$704,517	$4,803,764	$684,873
2024	$696,047	$660,210	$4,335,730	$35,837
2023	$603,453	$668,427	$3,851,312	$-64,974
2022	$717,735	$690,497	$3,954,858	$27,238
2021	$862,002	$555,344	$4,009,842	$306,658
2020	$517,156	$575,334	$3,721,226	$-58,178
2019	$656,151	$575,456	$3,841,266	$80,695
2018	$609,209	$569,997	$3,100,017	$39,212