LAKEVILLE 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

1986

Legal Domicile

Principal Officer

DAN KLOCKE

Phone

2168326755

Tax Period

2024-07-01 to 2025-06-30

LAKEVILLE HOCKEY ASSOCIATION, founded in 1986, is a community nonprofit in the Philanthropy & Grantmaking sector that reported $2.1M in total revenue in fiscal year 2024.

Mission

PROVISION OF ICE TIME, EQUIPMENT AND FACILITIES TO FOSTER YOUTH HOCKEY IN THE COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $1,988,840 Revenue: $1,261,414

PROVISION OF ICE TIME, EQUIPMENT AND FACILITIES TO FOSTER YOUTH HOCKEY IN THE COMMUNITY.

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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 $96,447

Program Service Revenue $1,261,414

Investment Income $33,743

Other Revenue $741,979

TOTAL REVENUE $2,133,583

Expense Breakdown

Grants Paid $21,744

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,988,840

Other Expenses $2,064,139

TOTAL EXPENSES $2,085,883

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,133,583	$2,208,405	0.0%
Expenses	$2,085,883	$1,875,293	+0.1%
Net Income	$47,700	$333,112	-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

Volunteers

900

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

$126,566

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CANDACE OKENSON	FUNDRAISING DIRECTOR	40.00	Director	$76,851	$0	$76,851
BRIAN PETERSON	GAMBLING MANAGER	40.00	Director	$46,468	$0	$46,468
JIM CONDON	JR GOLD DIRECTOR	4.00	Director	$3,247	$0	$3,247
DAN KLOCKE	PRESIDENT	4.00	Officer Director	$0	$0	$0
TYLER MALLERY	TREASURER	10.00	Officer Director	$0	$0	$0
KATIE NEU	D8 REPRESENTATIVE	4.00	Officer Director	$0	$0	$0
KENT DETLEFSEN	VP OF OPERATIONS	4.00	Officer Director	$0	$0	$0
MACKENZIE HIRSCHI	SECRETARY	4.00	Officer Director	$0	$0	$0
WILLIE RADL	NORTH PLAYER DEVELOPMENT COORDINATOR	4.00	Director	$0	$0	$0
MARK WILCOX	NORTH ASSOCIATION HEAD COACH	4.00	Director	$0	$0	$0
JOHN SCHUMANN	MITE/MITE PREP DEVELOPMENT COORDINATOR	4.00	Director	$0	$0	$0
SHANE TREGO	SOUTH PLAYER DEVELOPMENT COORDINATOR	4.00	Director	$0	$0	$0
NATE KOLLE	GOALIE DEVELOPMENT COORDINATOR	4.00	Director	$0	$0	$0
STEVE FREY	EQUIPMENT DIRECTOR	4.00	Director	$0	$0	$0
MICHELLE ROBERTS	ICECATS PLAYER DEVELOPMENT COORDINATOR	4.00	Director	$0	$0	$0
KELLY OETTINGER	NORTH TRAVEL COORDINATOR	4.00	Director	$0	$0	$0
BRANDON SMIEJA	SOUTH ASSOCIATION HEAD COACH	4.00	Director	$0	$0	$0
NICK OSLUND	SOUTH TRAVEL COORDINATOR	4.00	Director	$0	$0	$0
CORY KOPEL	MITE/MITE PREP DIRECTOR	4.00	Director	$0	$0	$0
SARAH ROBBINS	ICECATS HEAD COACH	4.00	Director	$0	$0	$0
BRIAN ARNESON	ICECATS TRAVEL COORDINATOR	4.00	Director	$0	$0	$0
MADDIE KLINGBERG	U8 DIRECTOR	4.00	Director	$0	$0	$0
RACHEL SCHLUKEBIER	U15 DIRECTOR	4.00	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	$2,133,583	$2,085,883	$1,642,963	$47,700
2024	No data	No data	No data	No data
2023	$1,835,021	$1,863,334	$1,251,616	$-28,313
2022	$1,705,202	$1,666,858	$1,105,686	$38,344
2021	$1,212,601	$894,812	$1,015,508	$317,789
2020	$1,024,516	$958,257	$721,113	$66,259
2019	$1,047,196	$830,559	$671,660	$216,637
2018	$805,428	$774,528	$408,126	$30,900