NEW PRAGUE 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

Principal Officer

BEN JONES

Phone

6127302499

Tax Period

2023-01-01 to 2023-12-31

NEW PRAGUE HOCKEY ASSOCIATION is a small nonprofit in the Recreation & Sports sector that reported $430K in total revenue in fiscal year 2023. Revenue decreased 15% compared to the prior year. Expenses of $552K exceeded revenue, resulting in a 28% operating deficit.

Mission

PROMOTE YOUTH HOCKEY

Program Service Accomplishments

Program 1

Expenses: $541,454 Revenue: $320,844

PROMOTION OF YOUTH PARTICIPATION IN HOCKEY ACTIVITIES BY ESTABLISHING A YOUTH HOCKEY PROGRAM ARID PROVIDING OPPORTUNITIES TO LEARN HOCKEY AND PLAY IN TOURNAMENTS . THERE WERE PARTICIPANTS FROM AGES 3-16 IN THE CURRENT YEAR, OVER 800 HOURS OF ICE TIME FOR THE ASSOCIATION. PROVIDED HARDSHIP SCHOLARSHIPS FOR FAMILIES THAT INCLUDED REDUCED REGISTRATION FEES AND GEAR TO PLAY. WE PAID FOR PROFESSIONAL ON/OFF ICE TRAINING FOR OUR KIDS. WE SPONSOR, FREE TO ATTENDEES, EVENTS TO RETAIN AND RECRUIT HOCKEY PLAYERS AT EVERY AGE. EVENTS INCLUDED: SEASON TEAM TOURNAMENTS, SEASON KICK-OFF EVENT, AND FIRST YEAR OF MITES IS FREE. THESE PROGRAMS HAVE UNITED THE COMMUNITY IN ITS YOUTH HOCKEY EFFORTS.

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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 $111,885

Program Service Revenue $320,844

Investment Income $16

Other Revenue $-2,564

TOTAL REVENUE $430,181

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $541,454

Other Expenses $552,052

TOTAL EXPENSES $552,052

Year-over-Year Comparison

	2023	2022	Change
Revenue	$430,181	$507,388	-0.2%
Expenses	$552,052	$368,145	+0.5%
Net Income	$-121,871	$139,243	-1.9%

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

208

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
DANIEL SACCO	MEMBER AT LA	2.00	Director	$0	$0	$0
AMANDA WILL	COMMUNICATI	2.00	Director	$0	$0	$0
KIRK CRABB	BOARD MEMBER	2.00	Officer	$0	$0	$0
BEN JONES	TREASURER	2.00	Officer	$0	$0	$0
KRISTI NELSON	SECRETARY	2.00	Officer	$0	$0	$0
JASON OLSON	VICE PRESIDE	2.00	Officer	$0	$0	$0
BRANDY RIFE	MANAGER DIRE	2.00	Officer	$0	$0	$0
TONY ROBLES	PRESIDENT	2.00	Officer	$0	$0	$0
MIKE WESTILING	DIRECTOR OF	2.00	Officer	$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
2024	No data	No data	No data	No data
2023	$430,181	$552,052	$275,993	$-121,871
2022	$507,388	$368,145	$384,400	$139,243
2021	$229,622	$319,235	$302,885	$-89,613
2020	$442,451	$318,331	$323,042	$124,120
2019	$317,653	$361,457	$185,628	$-43,804
2018	$346,517	$326,066	$224,784	$20,451