KALKASKA AREA 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

2009

Legal Domicile

Principal Officer

KRAIG VISSER

Phone

2312585913

Tax Period

2024-07-01 to 2025-06-30

KALKASKA AREA HOCKEY ASSOCIATION, founded in 2009, is a small nonprofit in the Recreation & Sports sector that reported $120K in total revenue in fiscal year 2024. Revenue fell 49% from the prior year — a significant decline worth monitoring.

Mission

TO ENCOURAGE, PROMOTE AND TEACH THE GAME AND STANDARDS OF ICE HOCKEY WHILE BUILDING CHARACTER AND FOSTERING GOOD SPORTSMANSHIP.

Program Service Accomplishments

Program 1

Expenses: $128,745 Revenue: $120,111

THE ASSOCIATION PROVIDES ICE TIME, REFEREES, COACHING, SUPPLIES AND SMALL EQUIPMENT ITEMS FOR JUNIOR HOCKEY PARTICIPANTS. 162 CHILDREN PARTICIPATED THIS FISCAL YEAR.

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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 $1,000

Program Service Revenue $115,385

Investment Income $5

Other Revenue $3,721

TOTAL REVENUE $120,111

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $128,745

Other Expenses $129,445

TOTAL EXPENSES $129,445

Year-over-Year Comparison

	2024	2023	Change
Revenue	$120,111	$237,727	-0.5%
Expenses	$129,445	$212,003	-0.4%
Net Income	$-9,334	$25,724	-1.4%

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
EMILY HAWKINS	REGISTRAR	3.00	Director	$0	$0	$0
BRYAN FLORY	ICE SCHEDULER	3.00	Director	$0	$0	$0
ROCK DUDEK	MITE DIRECTOR	3.00	Director	$0	$0	$0
RHONDA ADAMS	ICE SCHEDULER	3.00	Director	$0	$0	$0
JOHN STARR	REFEREE SCHEDULING	3.00	Director	$0	$0	$0
JESS ANKNEY	FUNDRAISING DIRECTOR	3.00	Director	$0	$0	$0
DON LANCE	PRESIDENT	3.00	Officer	$0	$0	$0
MATT HAWKINS	TREASURER	3.00	Officer	$0	$0	$0
ASHLEY MOEGGENBERG	SECRETARY	3.00	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	$120,111	$129,445	$68,932	$-9,334
2024	No data	No data	No data	No data
2023	$236,648	$242,353	$52,542	$-5,705
2022	$249,563	$209,786	$58,247	$39,777