MICHIANA HIGH SCHOOL HOCKEY LEAGUE… - Form 990 Financial Data

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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

2003

Legal Domicile

Principal Officer

JOHN COCQUYT

Phone

5745322100

Tax Period

2025-05-01 to 2026-04-30

MICHIANA HIGH SCHOOL HOCKEY LEAGUE INC, founded in 2003, is a small nonprofit in the Recreation & Sports sector that reported $183K in total revenue in fiscal year 2025. Revenue fell 21% from the prior year — a significant decline worth monitoring.

Mission

TO PROVIDE FINANCIAL, ORGANIZATIONAL, AND ADMINISTRATIVE ASSISTANCE FOR HOCKEY PROGRAMS OPERATED UNDER THE AUSPICES OF INDIANA HIGH SCHOOLS, PARTICULARLY IN NORTHERN INDIANA. TO PROMOTE THE DEVELOPMENT OF SUCH HOCKEY PROGRAMS IN FULFILLMENT OF THOSE HIGH SCHOOLS' EDUCATIONAL PURPOSE OF DEVELOPING THE CAPABILITIES OF HIGH SCHOOL STUDENTS.

Program Service Accomplishments

Program 1

Expenses: $187,836

THE OPERATION OF A HIGH SCHOOL HOCKEY LEAGUE. THE LEAGUE CONSISTS OF SEVEN TEAMS AND THE MAJORITY OF THE EXPENSE IS RELATED TO ICE RENTAL.

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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 (2025)

Revenue Breakdown

Contributions & Grants $183,157

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $183,157

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $187,836

Other Expenses $187,836

TOTAL EXPENSES $187,836

Year-over-Year Comparison

	2025	2024	Change
Revenue	$183,157	$231,201	-0.2%
Expenses	$187,836	$242,133	-0.2%
Net Income	$-4,679	$-10,932	-0.6%

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
JOHN COCQUYT	TREASURER	N/A	Officer Director	$0	$0	$0
DAVID HORNBACK	COMMISSIONER	N/A	Director	$0	$0	$0
AMIE PETRIE	SECRETARY	N/A	Officer Director	$0	$0	$0
ANDY PHILIPSON	PRESIDENT	N/A	Officer Director	$0	$0	$0
STACY PORTER	COMMISSIONER	N/A	Director	$0	$0	$0
PAT STOCKRAHM	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
REGGIE WENSEL	COMMISSIONER	N/A	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
2026	$183,157	$187,836	$35,500	$-4,679
2025	$231,201	$242,133	$40,179	$-10,932
2024	$209,131	$218,526	$51,111	$-9,395

MICHIANA HIGH SCHOOL HOCKEY LEAGUE INC