COLUMBUS 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

2002

Legal Domicile

Principal Officer

LAURA DRURY

Phone

9544712579

Tax Period

2023-05-01 to 2024-04-30

COLUMBUS HOCKEY ASSOCIATION, founded in 2002, is a small nonprofit in the Recreation & Sports sector that reported $290K in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $275K left a modest 5% surplus.

Mission

TRAINING YOUTH TO PLAY HOCKEY AND PROVIDING OPPORTUNITIES FOR THEM TO PARTICIPATE IN LEAGUE PLAY.

Program Service Accomplishments

Program 1

TO TEACH AND TRAIN YOUTH TO PLAY THE SPORT OF ICE HOCKEY AND TO PROVIDE OPPORTUNITIES FOR THEM TO PLAY IN LEAGUE TOURNAMENTS.

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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 $33,868

Program Service Revenue $256,161

Investment Income $0

Other Revenue $0

TOTAL REVENUE $290,029

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $266,990

Other Expenses $274,824

TOTAL EXPENSES $274,824

Year-over-Year Comparison

	2023	2022	Change
Revenue	$290,029	$265,968	+0.1%
Expenses	$274,824	$265,332	+0.0%
Net Income	$15,205	$636	+22.9%

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

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
JESSICA HERGOTT	PRESIDENT	2.00	Officer	$0	$0	$0
ANGELEE GARDNER	VICE PRESIDE	2.00	Officer	$0	$0	$0
ANICA WATTS	SECRETARY	2.00	Officer	$0	$0	$0
LAURA DRURY	TREASURER	5.00	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	$290,029	$274,824	$102,109	$15,205
2023	$265,968	$265,332	$87,928	$636
2022	$196,075	$177,191	$86,579	$18,884
2021	$130,082	$121,903	$64,521	$8,179
2020	$185,646	$209,571	$56,377	$-23,925
2019	$180,728	$191,981	$82,062	$-11,253