NORTH PITTSBURGH YOUTH HOCKEY ASSOC

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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

1995

Legal Domicile

Principal Officer

THOMAS DIMOND

Phone

4129774147

Tax Period

2025-04-01 to 2026-03-31

NORTH PITTSBURGH YOUTH HOCKEY ASSOC, founded in 1995, is a community nonprofit in the Recreation & Sports sector that reported $1.5M in total revenue in fiscal year 2025.

Mission

NPYHA PROMOTES YOUTH HOCKEY LEAGUES TO TEACH TEAMWORK, DISCIPLINE,LEADERSHIP AND SPORTSMANSHIP.

Program Service Accomplishments

Program 1

Expenses: $1,265,703 Revenue: $978,667

TRAVEL AMATEUR HOCKEY. APPROXIMATELY 300 YOUTHS PARTICIPATING.

Program 2

Expenses: $99,244 Revenue: $366,063

HOCKEY DEVELOPMENT PROGRAMS. APPROXIMATELY 200 YOUTHS PARTICIPATING.

Program 3

Expenses: $7,376 Revenue: $106,544

ANNUAL TOURNAMENT. APPROXIMATELY 700 YOUTH PARTICIPATING.

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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 $4,288

Program Service Revenue $1,451,274

Investment Income $1,649

Other Revenue $4,639

TOTAL REVENUE $1,461,850

Expense Breakdown

Grants Paid $0

Salaries & Benefits $36,386

Fundraising Expenses $0

Program Expenses $1,372,323

Other Expenses $1,389,388

TOTAL EXPENSES $1,425,774

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,461,850	$1,433,099	+0.0%
Expenses	$1,425,774	$1,324,235	+0.1%
Net Income	$36,076	$108,864	-0.7%

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

200250

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

$5,198

Total Directors

$31,188

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRIAN HORNYAK	PRESIDENT	15.00	Officer Director	$2,599	$0	$2,599
MIRANDA MEYERS	SECRETARY	15.00	Officer Director	$2,599	$0	$2,599
TOM TRZCINSKI	DIRECTOR	15.00	Director	$2,599	$0	$2,599
BRENDAN BURKE	DIRECTOR	15.00	Director	$2,599	$0	$2,599
GEORGE RAY	DIRECTOR	15.00	Director	$2,599	$0	$2,599
TODD GIBSON	DIRECTOR	15.00	Director	$2,599	$0	$2,599
BRANDI HEICHEL	DIRECTOR	15.00	Director	$2,599	$0	$2,599
KELLY NELSON	DIRECTOR	15.00	Director	$2,599	$0	$2,599
ERICA PIZZICA	DIRECTOR	15.00	Director	$2,599	$0	$2,599
ERIKA WATSON	DIRECTOR	15.00	Director	$2,599	$0	$2,599
EMILEE BEDILLION	DIRECTOR	15.00	Director	$2,599	$0	$2,599
TIM ADAMOSKY	PAHL REPRESE	15.00	Director	$2,599	$0	$2,599

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	$1,461,850	$1,425,774	$880,014	$36,076
2025	$1,433,099	$1,324,235	$843,938	$108,864
2024	$1,544,355	$1,289,533	$735,074	$254,822
2023	$1,276,488	$1,233,628	$480,252	$42,860
2022	$1,288,322	$1,310,932	$437,392	$-22,610
2021	$1,107,111	$1,104,692	$460,002	$2,419
2020	$1,254,644	$1,115,467	$457,583	$139,177
2019	$1,024,806	$1,117,197	$318,406	$-92,391