STEEL CITY SELECTS GIRLS HOCKEY ASSOCIATION (EIN 264815868) - 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

2009

Legal Domicile

Principal Officer

JIM SULLIVAN

Phone

4126002774

Tax Period

2024-05-01 to 2025-04-30

STEEL CITY SELECTS GIRLS HOCKEY ASSOCIATION, founded in 2009, is a small nonprofit in the Recreation & Sports sector that reported $393K in total revenue in fiscal year 2024. Revenue surged 30% from the prior year, signaling strong growth momentum.

Mission

STEEL CITY SELECTS GIRLS HOCKEY ASSOCIATION HAS BEEN FORMED TO PROMOTE YOUNG WOMEN'S ICE HOCKEY IN THE WESTERN PENNSYLVANIA AREA. ALTHOUGH YOUNG WOMEN CAN, AND DO PLAY ICE HOCKEY IN CO-ED LEAGUES, YOUNG MEN'S LEAGUES AND HIGH SCHOOL LEAGUE, THERE ARE OPPORTUNITIES FOR THE YOUNG WOMEN TO ENHANCE THEIR SKILLS BY COMPETING IN WOMEN'S ONLY LEAGUES AND TOURNAMENTS BOTH NATIONALLY AND INTERNATIONALLY.

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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 $11,195

Program Service Revenue $378,091

Investment Income $1,726

Other Revenue $1,798

TOTAL REVENUE $392,810

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,000

Fundraising Expenses $0

Program Expenses $405,532

Other Expenses $410,358

TOTAL EXPENSES $416,358

Year-over-Year Comparison

	2024	2023	Change
Revenue	$392,810	$302,645	+0.3%
Expenses	$416,358	$271,400	+0.5%
Net Income	$-23,548	$31,245	-1.8%

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

$2,000

Total Directors

$5,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL CLOUGHERTY	BOARD MEMBER	3.00	Director	$1,000	$0	$1,000
MARY ALICE DOLAN	VICE PRESIDE	3.00	Officer Director	$1,000	$0	$1,000
MICHELLE STEVENS	BOARD MEMBER	3.00	Director	$1,000	$0	$1,000
SCOTT THURSTON	TREASURER	4.00	Officer Director	$1,000	$0	$1,000
JASON ZIVKOVIC	BOARD MEMBER	3.00	Director	$1,000	$0	$1,000
JIM SULLIVAN	PRESIDENT	4.00	Officer 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	$392,810	$416,358	$83,539	$-23,548
2024	$302,645	$271,400	$107,443	$31,245
2023	$284,188	$261,991	$76,198	$22,197
2022	$278,642	$270,597	$54,001	$8,045

STEEL CITY SELECTS GIRLS HOCKEY ASSOCIATION