CANTON VICTORY 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

1999

Legal Domicile

Principal Officer

MATT ROSOCHACKI

Phone

7344877777

Tax Period

2024-08-01 to 2025-07-31

CANTON VICTORY HOCKEY ASSOCIATION, founded in 1999, is a small nonprofit in the Recreation & Sports sector that reported $534K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year.

Mission

FOSTER, PROMOTE, AND TEACH AMATEUR HOCKEY AND PROVIDE THE MAXIMUM OPPORTUNITY FOR ALL ELIGIBLE INDIVIDUALS TO PARTICIPATE IN YOUTH HOCKEY GAMES IN A SAFE AND HEALTHY ENVIRONMENT.

Program Service Accomplishments

Program 1

Expenses: $491,203 Revenue: $531,882

PROVIDE YOUTH HOCKEY MEMBERS WITH THE PROPER FACILITIES TO CONDUCT AMATEUR HOCKEY GAMES IN A SAFE AND HEALTHY ENVIRONMENT THAT PROMOTES THE SPORT OF HOCKEY.

Program 2

Expenses: $44,596

PROVIDE THE NECESSARY EQUIPMENT TO ENSURE THE SAFETY AND PROPER PROTECTION OF ALL YOUTH MEMBERS WHILE PARTICIPATING IN THE SPORT OF AMATEUR HOCKEY.

Program 3

Expenses: $2,277

CONTRIBUTIONS THAT PROVIDE FINANCIAL SUPPORT TO MEMBER TEAMS TO ENABLE EXPANDED PARTICIPATION AND EQUALITY.

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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 $2,517

Program Service Revenue $531,882

Investment Income $7

Other Revenue $0

TOTAL REVENUE $534,406

Expense Breakdown

Grants Paid $2,277

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $538,076

Other Expenses $537,199

TOTAL EXPENSES $539,476

Year-over-Year Comparison

	2024	2023	Change
Revenue	$534,406	$567,856	-0.1%
Expenses	$539,476	$563,641	0.0%
Net Income	$-5,070	$4,215	-2.2%

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
MATT ROSOCHACKI	PRESIDENT	5.00	Officer Director	$0	$0	$0
LOU LOMBARDO	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
JESSICA BATTAH	TREASURER	5.00	Officer Director	$0	$0	$0
MICHELLE LEONARD	SECRETARY	1.00	Officer Director	$0	$0	$0
BRENDA BRAUN	SAFE SPORT R	1.00	Officer Director	$0	$0	$0
ELIZABETH EL-ASSADI	GROWTH & DEV	1.00	Director	$0	$0	$0
ASHLEIGH RESTUM	REGISTRAR	1.00	Director	$0	$0	$0
JUSTIN BREWER	COACHING DIR	1.00	Director	$0	$0	$0
ANN-MARIE CARRAVALLAH	TOWNSHIP REP	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	$534,406	$539,476	$84,951	$-5,070
2024	$567,856	$563,641	$90,021	$4,215
2023	$477,667	$466,615	$85,806	$11,052
2022	$342,190	$324,838	$74,754	$17,352
2021	$260,330	$238,831	$57,402	$21,499