Rochester Ice Hockey Officials Assn

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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

2008

Legal Domicile

Phone

5857377074

Tax Period

2024-08-01 to 2025-07-31

Rochester Ice Hockey Officials Assn, founded in 2008, is a small nonprofit in the Recreation & Sports sector that reported $952K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion.

Mission

Rochester Ice Hockey Officials Association, Inc., promotes and organizes officials locally for the sport of amateur ice hockey.

Program Service Accomplishments

Program 1

Expenses: $880,791 Revenue: $952,338

Rochester Ice Hockey Officials Association, Inc., promotes and organizes officials locally for the sport of amateur ice hockey. The Corporation works with local youth and adult ice hockey...

Rochester Ice Hockey Officials Association, Inc., promotes and organizes officials locally for the sport of amateur ice hockey. The Corporation works with local youth and adult ice hockey associations to provide qualified officials to officiate games.

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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 $0

Program Service Revenue $952,338

Investment Income $0

Other Revenue $0

TOTAL REVENUE $952,338

Expense Breakdown

Grants Paid $0

Salaries & Benefits $73,835

Fundraising Expenses $0

Program Expenses $880,791

Other Expenses $886,668

TOTAL EXPENSES $960,503

Year-over-Year Comparison

	2024	2023	Change
Revenue	$952,338	$852,566	+0.1%
Expenses	$960,503	$825,996	+0.2%
Net Income	$-8,165	$26,570	-1.3%

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

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

$24,584

Total Directors

$118,643

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Nick Tochelli	Director	2.00	Director	$38,251	$0	$38,251
Todd Plouffe	Director	2.00	Director	$24,226	$0	$24,226
David Basamania	Director	2.00	Director	$14,118	$0	$14,118
Mike Carroll	Director	2.00	Director	$13,030	$0	$13,030
Mike Mahaney	VP	5.00	Officer Director	$9,466	$0	$9,466
Joe DiMaria	President	10.00	Officer Director	$7,789	$0	$7,789
Sean Corcoran	Secretary	5.00	Officer Director	$6,523	$0	$6,523
Mark Bestram	Director	2.00	Director	$2,296	$0	$2,296
John Rivera	Director	2.00	Director	$2,138	$0	$2,138
Tom DAmbrosia	Treasurer	5.00	Officer Director	$806	$0	$806

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	$952,338	$960,503	$127,539	$-8,165
2024	$852,566	$825,996	$135,704	$26,570
2023	$729,178	$729,910	$109,134	$-732
2022	$523,946	$520,765	$109,866	$3,181
2021	$200,485	$186,605	$106,685	$13,880
2020	$443,480	$435,959	$92,805	$7,521
2019	$507,642	$511,254	$85,284	$-3,612