MOUND WESTONKA 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

1988

Legal Domicile

Principal Officer

CR CHILDERS

Phone

9379410472

Tax Period

2024-08-01 to 2025-07-31

MOUND WESTONKA HOCKEY ASSOCIATION, founded in 1988, is a small nonprofit in the Recreation & Sports sector that reported $605K in total revenue in fiscal year 2024.

Mission

PROVIDE A HOCKEY PROGRAM FOR THE YOUTH OF THE MOUND WESTONKA AREA WHICH TEACHES THOSE BETWEEN THE AGES OF 5 AND 15 THE GAME AND FURTHER DEVELOPS THEIR SKILLS AS WELL AS PROVIDING OTHER BENEFITS. THE PROGRAM SERVES ABOUT 250 PARTICIPANTS.

Program Service Accomplishments

Program 1

Expenses: $417,506 Revenue: $412,291

ICE TIME EXPENSES FOR TEAM PRACTICES, SKATING AND HOCKEY INSTRUCTIONAL CLINICS

Program 2

Expenses: $98,092 Revenue: $6,120

TOURNAMENT EXPENSES SUPPORTING THE MWHA'S PROGRAM SERVICES

Program 3

Expenses: $52,290 Revenue: $61,553

STP

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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 $25,837

Program Service Revenue $479,964

Investment Income $83

Other Revenue $99,531

TOTAL REVENUE $605,415

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $567,888

Other Expenses $604,762

TOTAL EXPENSES $604,762

Year-over-Year Comparison

	2024	2023	Change
Revenue	$605,415	$570,836	+0.1%
Expenses	$604,762	$562,309	+0.1%
Net Income	$653	$8,527	-0.9%

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

220

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
CR CHILDERS	PRESIDENT	N/A	Officer	$0	$0	$0
CHRIS DITTRICH	VICE PRESIDE	N/A	Officer	$0	$0	$0
BRIANNA BENNETT	SECRETARY	N/A	Director	$0	$0	$0
CRAIG O'HALLORAN	TREASURER	N/A	Officer Director	$0	$0	$0
TODD SCHMIDT	HOCKEY OPERA	N/A	Director	$0	$0	$0
KEN WITSCHORIK	GIRLS PROGRA	N/A	Director	$0	$0	$0
ERICA BERG	REGISTRAR	N/A	Director	$0	$0	$0
ANNA SCHMIDT	MARKETING DI	N/A	Director	$0	$0	$0
LYNDSAY GEYEN	FUNDRAISING	N/A	Director	$0	$0	$0
MIKE WALSH	D3 REPRESENT	N/A	Director	$0	$0	$0
CHARLES SCHUPP	ALTERNATE DI	N/A	Director	$0	$0	$0
AMANDA FIELD	ALTERNATE DI	N/A	Director	$0	$0	$0
RYAN VANBOCKEL	RECRUITMENT/	N/A	Director	$0	$0	$0
JAMIE GRANT	STRATEGY DIR	N/A	Director	$0	$0	$0
KENT LETNES	CHARITABLE G	N/A	Director	$0	$0	$0
PAM CARLSON	VOLUNTEER/DI	N/A	Director	$0	$0	$0
DAVE WEYER	SPONSORSHIP	N/A	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	$605,415	$604,762	$485,606	$653
2024	$570,836	$562,309	$440,795	$8,527
2023	$464,791	$474,242	$405,749	$-9,451
2022	$476,307	$497,345	$79,487	$-21,038
2021	$344,354	$382,131	$101,075	$-37,777
2020	$329,099	$353,908	$138,302	$-24,809
2018	$311,102	$256,544	$187,416	$54,558