SAN DIEGO HOCKEY REFEREE ASSOCIATION (EIN 352492026) - 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

2013

Legal Domicile

Principal Officer

SCOTT MORTON

Phone

6192369012

Tax Period

2024-01-01 to 2024-12-31

SAN DIEGO HOCKEY REFEREE ASSOCIATION, founded in 2013, is a small nonprofit in the Recreation & Sports sector that reported $532K in total revenue in fiscal year 2024. Revenue decreased 5% compared to the prior year.

Mission

To provide education and training as to the official rules of hockey, how to interpret the rules and officate the different levels of hockey play.

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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 $531,795

Investment Income $0

Other Revenue $0

TOTAL REVENUE $531,795

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $551,984

Other Expenses $559,644

TOTAL EXPENSES $559,644

Year-over-Year Comparison

	2024	2023	Change
Revenue	$531,795	$561,674	-0.1%
Expenses	$559,644	$539,940	+0.0%
Net Income	$-27,849	$21,734	-2.3%

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

N/A

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
SCOTT MORTON	President	2.00	Officer Director	$0	$0	$0
JESSICA JONES	Secretary	2.00	Officer Director	$0	$0	$0
MATTHEW BLISS	Treasurer	2.00	Officer Director	$0	$0	$0
BUZZY TWOMBLY	Vice President	2.00	Officer Director	$0	$0	$0
JEFF ELLERAAS	Director	1.00	Director	$0	$0	$0
RONE JONES	Director	1.00	Director	$0	$0	$0
KEVIN SHOTAS	Director	1.00	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	No data	No data	No data	No data
2024	$531,795	$559,644	$56,753	$-27,849
2023	$561,674	$539,940	$84,602	$21,734
2022	$505,384	$479,577	$62,868	$25,807
2019	$558,262	$568,843	$54,857	$-10,581
2018	$522,447	$514,723	$65,438	$7,724

SAN DIEGO HOCKEY REFEREE ASSOCIATION