BRAINERD AMATEUR 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

1972

Legal Domicile

Principal Officer

JUSTIN JERVE

Phone

2188512244

Tax Period

2024-04-01 to 2025-03-31

BRAINERD AMATEUR HOCKEY ASSOCIATION, founded in 1972, is a small nonprofit in the Recreation & Sports sector that reported $670K in total revenue in fiscal year 2024.

Mission

THE ORGANIZATION'S MISSION IS TO ENCOURAGE, PROMOTE AND TEACH HOCKEY TO ALL YOUTH IN BRAINERD AND SURROUNDING AREAS.

Program Service Accomplishments

Program 1

Expenses: $623,459 Revenue: $384,910

TO ENCOURAGE, PROMOTE AND TEACH HOCKEY TO ALL YOUTH IN BRAINERD AND SURROUNDING AREAS, AND TO RECRUIT YOUTH TO PLAY BY COVERING ALL COSTS INVOLVED SO ALL YOUTH CAN BE INVOLVED REGARDLESS OF RACE...

TO ENCOURAGE, PROMOTE AND TEACH HOCKEY TO ALL YOUTH IN BRAINERD AND SURROUNDING AREAS, AND TO RECRUIT YOUTH TO PLAY BY COVERING ALL COSTS INVOLVED SO ALL YOUTH CAN BE INVOLVED REGARDLESS OF RACE, RELIGION, OR ECONOMIC BACKGROUND.

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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 $66,906

Program Service Revenue $384,910

Investment Income $4,071

Other Revenue $214,267

TOTAL REVENUE $670,154

Expense Breakdown

Grants Paid $37,154

Salaries & Benefits $50,588

Fundraising Expenses $0

Program Expenses $623,459

Other Expenses $588,304

TOTAL EXPENSES $676,046

Year-over-Year Comparison

	2024	2023	Change
Revenue	$670,154	$643,675	+0.0%
Expenses	$676,046	$587,421	+0.2%
Net Income	$-5,892	$56,254	-1.1%

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

370

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
GRANT VANWYNGEEREN	PRESIDENT	2.00	Officer Director	$0	$0	$0
JOE WINEGAR	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
ALICIA PRAHM	SECRETARY	2.00	Officer Director	$0	$0	$0
JUSTIN JERVE	TREASURER	2.00	Officer Director	$0	$0	$0
ANDREW MURRAY	RECRUITMENT	2.00	Officer Director	$0	$0	$0
STEVE LEARY	DIRECTOR	2.00	Director	$0	$0	$0
SAM BLUM	DIRECTOR	2.00	Director	$0	$0	$0
AMANDA CIESINSKI-CHAN	DIRECTOR	2.00	Director	$0	$0	$0
SCOTT BENDER	DIRECTOR	2.00	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	$670,154	$676,046	$340,529	$-5,892
2024	$643,675	$587,421	$315,973	$56,254
2023	$552,688	$527,301	$262,199	$25,387
2022	$559,179	$527,211	$238,759	$31,968
2021	$396,769	$351,205	$203,722	$45,564
2019	$464,127	$455,303	$226,985	$8,824