CENTENNIAL YOUTH HOCKEY ASSOCIATION (EIN 411648083) - Form 990 Financial Analysis & Trantor Score

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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

1970

Legal Domicile

Principal Officer

TOM SCHOOLMEESTERS

Phone

6127504125

Tax Period

2024-04-01 to 2025-03-31

CENTENNIAL YOUTH HOCKEY ASSOCIATION, founded in 1970, is a community nonprofit in the Youth Development sector that reported $1.4M in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $1.9M exceeded revenue, resulting in a 30% operating deficit.

Mission

TO PROVIDE A YOUTH HOCKEY PROGRAM IN WHICH EVERY PLAYER CAN DEVELOP HOCKEY SKILLS, BE CHALLENGED, HAVE FUN, AND PARTICIPATE AT A LEVEL WHERE THESE OBJECTIVES CAN BE ACHIEVED.

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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 $12,561

Program Service Revenue $625,685

Investment Income $1,119

Other Revenue $807,728

TOTAL REVENUE $1,447,093

Expense Breakdown

Grants Paid $338,220

Salaries & Benefits $63,136

Fundraising Expenses $0

Program Expenses $1,819,054

Other Expenses $1,473,792

TOTAL EXPENSES $1,875,148

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,447,093	$1,304,160	+0.1%
Expenses	$1,875,148	$1,469,157	+0.3%
Net Income	$-428,055	$-164,997	+1.6%

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

N/A

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

$19,200

Total Directors

$36,700

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOM SCHOOLMEESTERS	PRESIDENT	12.00	Officer Director	$5,000	$0	$5,000
MICHELLE RICE	VP ADMIN	4.00	Officer Director	$3,350	$0	$3,350
RYAN CARDINAL	VP OF HOCKEY	10.00	Officer Director	$3,350	$0	$3,350
BARBARA SALCHOW	TREASURER	10.00	Officer Director	$5,000	$0	$5,000
KRISTI BRUSLETTO	SECRETARY	4.00	Officer Director	$2,500	$0	$2,500
NOELLE VALBERG	SECRETARY	4.00	Officer Director	$0	$0	$0
LOGAN NUGENT	BOYS DIRECTO	6.00	Director	$0	$0	$0
TIM MORTENSON	GIRLS DIRECT	6.00	Director	$2,500	$0	$2,500
JACOB SWANSON	MITE DIRECTO	6.00	Director	$2,500	$0	$2,500
ERIC RAKOW	TRYOUT DIREC	6.00	Director	$2,500	$0	$2,500
KAYLEE WISSINK	VOLUNTEER DI	6.00	Director	$2,500	$0	$2,500
GLEN JENKINS	TOURNAMENT D	4.00	Director	$2,500	$0	$2,500
MEG SAWYER	GOALIE DIREC	10.00	Director	$2,500	$0	$2,500
LINDSEY MARTIN	FUNDRAISING	4.00	Director	$2,500	$0	$2,500
JOHN OLMSCHENK	GAMBLING MAN	40.00	Highest	$121,500	$0	$121,500

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	$1,447,093	$1,875,148	$680,260	$-428,055
2024	$1,304,160	$1,469,157	$1,095,681	$-164,997
2023	$1,359,657	$1,204,076	$1,258,299	$155,581
2022	$1,404,035	$1,039,552	$1,100,221	$364,483
2021	$1,011,549	$835,466	$732,257	$176,083
2020	$721,428	$1,029,980	$553,921	$-308,552

CENTENNIAL YOUTH HOCKEY ASSOCIATION