CENTRAL PENNSYLVANIA INTERSCHOLASTIC HOCKEY LEAGUE (EIN 251810566) - Form 990 Financial Analysis & Trantor Score

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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

1994

Legal Domicile

Principal Officer

FRANK NEMSHICK

Phone

7175548614

Tax Period

2023-06-01 to 2024-05-31

CENTRAL PENNSYLVANIA INTERSCHOLASTIC HOCKEY LEAGUE, founded in 1994, is a small nonprofit in the Recreation & Sports sector that reported $365K in total revenue in fiscal year 2023. Revenue surged 20% from the prior year, signaling strong growth momentum. Expenses of $341K left a modest 7% surplus.

Mission

THE ORGANIZATION'S MISSION IS TO PROVIDE THE ORGANIZATION AND ADMINISTRATION OF A HIGH SCHOOL AND MIDDLE SCHOOL HOCKEY LEAGUE, THEREBY SERVING MALE AND FEMALE STUDENT ATHLETES.

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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 $0

Program Service Revenue $364,794

Investment Income $23

Other Revenue $0

TOTAL REVENUE $364,817

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $317,454

Other Expenses $340,739

TOTAL EXPENSES $340,739

Year-over-Year Comparison

	2023	2022	Change
Revenue	$364,817	$303,535	+0.2%
Expenses	$340,739	$351,852	0.0%
Net Income	$24,078	$-48,317	-1.5%

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

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TIM EMENHEISER	DIRECTOR	20.00	Director	$0	$0	$0
WENDY MYERS	DIRECTOR	20.00	Director	$0	$0	$0
KEVIN WHITE	COMMISSIONER	20.00	Director	$0	$0	$0
MICHELLE SHANAHAN	1ST VICE PRESIDENT	20.00	Officer	$0	$0	$0
KRIS RICCI	3RD VICE PRESIDENT	20.00	Officer	$0	$0	$0
KRIS BENEDICT	SECRETARY	20.00	Officer	$0	$0	$0
JES WEST	4TH VICE PRESIDENT	20.00	Officer	$0	$0	$0
CHRIS SICHER	TREASURER	20.00	Officer	$0	$0	$0
FRANK NEMSHICK	PRESIDENT	20.00	Officer	$0	$0	$0
CHRIS MOORE	2ND VICE PRESIDENT	20.00	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
2025	No data	No data	No data	No data
2024	$364,817	$340,739	$75,969	$24,078
2023	$303,535	$351,852	$51,891	$-48,317
2022	$308,067	$300,668	$100,208	$7,399
2021	$6,292	$14,964	$92,809	$-8,672
2020	$287,229	$279,116	$101,481	$8,113
2019	$250,950	$283,259	$93,368	$-32,309

CENTRAL PENNSYLVANIA INTERSCHOLASTIC HOCKEY LEAGUE