MINNESOTA SPECIAL HOCKEY ASSOC

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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

2007

Legal Domicile

Principal Officer

LINDA ROGENTINE

Phone

2183491493

Tax Period

2023-07-01 to 2024-06-30

MINNESOTA SPECIAL HOCKEY ASSOC, founded in 2007, is a small nonprofit in the Human Services sector that reported $194K in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum. The organization ran a surplus of $59K, a strong 31% operating margin.

Mission

TO PROVIDE AN OPPORTUNITY FOR CHILDREN AND ADULTS WITH SPECIAL NEEDS TO PLAY HOCKEY.

Program Service Accomplishments

Program 1

Expenses: $129,263 Revenue: $52,203

PROVIDE THE OPPORTUNITY FOR CHILDREN AND ADULTS WITH SPECIAL NEEDS TO LEARN TO PLAY HOCKEY, TO PROVIDE A FORUM TO TEACH SPORTSMANSHIP, TEAM PLAY AND COMPETITION AND PROVIDE SCHOLARSHIPS.

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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 $125,653

Program Service Revenue $52,203

Investment Income $0

Other Revenue $16,278

TOTAL REVENUE $194,134

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $129,263

Other Expenses $134,774

TOTAL EXPENSES $134,774

Year-over-Year Comparison

	2023	2022	Change
Revenue	$194,134	$155,440	+0.2%
Expenses	$134,774	$108,144	+0.2%
Net Income	$59,360	$47,296	+0.3%

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

Employees

N/A

Volunteers

198

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

$10,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOM SCHUNEMAN	CHAIRPERSON	1.00	Officer Director	$0	$0	$0
JANE CASHIN	REGISTRATION	6.00	Director	$0	$0	$0
HOLLY TCHIDA	PROGRAM COOR	10.00	Director	$10,000	$0	$10,000
AMANDA REED	COACHES COOR	1.00	Director	$0	$0	$0
TIA GRAVES	TRAVEL COORD	2.00	Director	$0	$0	$0
CATHY CARTER	MANAGER COOR	2.00	Director	$0	$0	$0
LINDA ROGENTINE	TREASURER	5.00	Officer Director	$0	$0	$0
KAY MORRIS	SECRETARY	1.00	Officer Director	$0	$0	$0
SCOTT FOLEY	FUNDRAISING	1.00	Director	$0	$0	$0
JARED WIESLER	WEBSITE COOR	1.00	Director	$0	$0	$0
KEITH KLOUBEC	NEW FAMILY C	1.00	Director	$0	$0	$0
BROCK BUCKELLEW	EQUIPMENT CO	1.00	Director	$0	$0	$0
JENNIFER LYNCH	MARKETING CO	1.00	Director	$0	$0	$0
ALICIA ACKEN	ICE SCHEDULE	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	$194,134	$134,774	$228,320	$59,360
2023	$155,440	$108,144	$168,960	$47,296
2022	$150,418	$111,030	$121,664	$39,388
2021	$71,061	$42,247	$82,276	$28,814
2020	$55,397	$74,390	$53,462	$-18,993
2019	$85,859	$92,556	$74,450	$-6,697