NORTH AMERICAN HOCKEY LEAGUE (EIN 383203750) - 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

1975

Legal Domicile

Principal Officer

MARK FRANKENFELD

Phone

4692523800

Tax Period

2024-06-01 to 2025-05-31

NORTH AMERICAN HOCKEY LEAGUE, founded in 1975, is a community nonprofit in the Recreation & Sports sector that reported $4.3M in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $4.0M left a modest 8% surplus.

Mission

TO PROVIDE YOUTH AMATEUR ICE HOCKEY COMPETITION.

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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 $2,049,430

Program Service Revenue $1,117,427

Investment Income $27,821

Other Revenue $1,134,500

TOTAL REVENUE $4,329,178

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,505,315

Fundraising Expenses $0

Program Expenses $2,962,878

Other Expenses $2,479,743

TOTAL EXPENSES $3,985,058

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,329,178	$6,233,186	-0.3%
Expenses	$3,985,058	$6,899,993	-0.4%
Net Income	$344,120	$-666,807	-1.5%

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

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

$532,792

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BILL MCCOSHEN	CHARIMAN OF	1.00	Director	$0	$0	$0
DON STONE	VICE CHAIRMA	1.00	Director	$0	$0	$0
BRYAN ERIKSON	EXECUTIVE CO	1.00	Director	$0	$0	$0
GREG ODDE	EXECUTIVE CO	1.00	Director	$0	$0	$0
GEORGE HAVILAND	MEMBER AT LA	1.00	Director	$0	$0	$0
STAN HUBBARD	MEMBER AT LA	1.00	Director	$0	$0	$0
RICHARD ODOWD	MEMBER AT LA	1.00	Director	$0	$0	$0
ALBERTO FERNANDEZ	MEMBER AT LA	1.00	Director	$0	$0	$0
GEORGE CHALOS	MEMBER AT LA	1.00	Director	$0	$0	$0
JAMES MACKEY	MEMBER AT LA	1.00	Director	$0	$0	$0
CHRIS ODONNELL	MEMBER AT LA	1.00	Director	$0	$0	$0
TOMMY SCOTT	MEMBER AT LA	1.00	Director	$0	$0	$0
DAN FERGUSON	MEMBER AT LA	1.00	Director	$0	$0	$0
CHRIS CANAVATI	MEMBER AT LA	1.00	Director	$0	$0	$0
VINCE FOLEY	MEMBER AT LA	1.00	Director	$0	$0	$0
DAVID ROWE	MEMBER AT LA	1.00	Director	$0	$0	$0
AUSTIN SUTTER	MEMBER AT LA	1.00	Director	$0	$0	$0
AARON SCHUTT	MEMBER AT LA	1.00	Director	$0	$0	$0
BRIAN RADUENZ	MEMBER AT LA	1.00	Director	$0	$0	$0
THOM BRIGL	MEMBER AT LA	1.00	Director	$0	$0	$0
KELLY KASIK	MEMBER AT LA	1.00	Director	$0	$0	$0
BOB BOWDEN	MEMBER AT LA	1.00	Director	$0	$0	$0
TIM LANGE	MEMBER AT LA	1.00	Director	$0	$0	$0
JIM DIAMOND	MEMBER AT LA	1.00	Director	$0	$0	$0
CORY HERMAN	MEMBER AT LA	1.00	Director	$0	$0	$0
MARC STEMERMEN	MEMBER AT LA	1.00	Director	$0	$0	$0
ROB PROFFITT	MEMBER AT LA	1.00	Director	$0	$0	$0
JOHN KOUFIS	MEMBER AT LA	1.00	Director	$0	$0	$0
BARRY SCHOENLY	MEMBER AT LA	1.00	Director	$0	$0	$0
FRANK TRAZARRA	MEMBER AT LA	1.00	Director	$0	$0	$0
DARREN ANDERSON	MEMBER AT LA	1.00	Director	$0	$0	$0
ROBERT WEISS	MEMBER AT LA	1.00	Director	$0	$0	$0
CHARLES BAILEY	MEMBER AT LA	1.00	Director	$0	$0	$0
BARRY BOHMAN	MEMBER AT LA	1.00	Director	$0	$0	$0
BRAD PORTER	MEMBER AT LA	1.00	Director	$0	$0	$0
CHRIS BROWN	MEMBER AT LA	1.00	Director	$0	$0	$0
MARK FRANKENFELD	COMMISSIONER	40.00	Officer	$290,217	$0	$290,217
DENNIS SCANLON	DEPUTY COMMI	40.00	Officer	$138,500	$0	$138,500
KEITH KAVEL	OFFICIATING	40.00	Officer	$104,075	$0	$104,075

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	$4,329,178	$3,985,058	$1,996,521	$344,120
2024	$6,233,186	$6,899,993	$1,347,672	$-666,807
2023	$6,168,528	$6,454,751	$1,940,975	$-286,223
2022	$3,513,718	$3,854,747	$2,110,435	$-341,029
2021	$4,378,307	$3,048,417	$2,634,495	$1,329,890
2020	$2,828,071	$3,152,403	$1,212,968	$-324,332
2019	$3,234,015	$3,436,208	$1,439,369	$-202,193
2018	$2,369,557	$2,201,939	$1,482,440	$167,618

NORTH AMERICAN HOCKEY LEAGUE