WAHPETON HOCKEY ASSOCIATION (EIN 450414187) - 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

1990

Legal Domicile

Tax Period

2024-10-01 to 2025-09-30

WAHPETON HOCKEY ASSOCIATION, founded in 1990, is a small nonprofit in the Recreation & Sports sector that reported $521K in total revenue in fiscal year 2024. Revenue fell 27% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $420K, a strong 81% operating margin.

Mission

Fund a youth hockey program for the Wahpeton, ND area

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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 $0

Program Service Revenue $0

Investment Income $39,610

Other Revenue $480,944

TOTAL REVENUE $520,554

Expense Breakdown

Grants Paid $98,073

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $100,267

Other Expenses $2,194

TOTAL EXPENSES $100,267

Year-over-Year Comparison

	2024	2023	Change
Revenue	$520,554	$717,211	-0.3%
Expenses	$100,267	$148,851	-0.3%
Net Income	$420,287	$568,360	-0.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Harvey Roland	President	1.00	Director	$0	$0	$0
Dale Formaneck	Vice President	1.00	Director	$0	$0	$0
Brent Muehlberg	Treasurer	1.00	Director	$0	$0	$0
Ted Pietron	Director	1.00	Director	$0	$0	$0
James Erdahl	Director	1.00	Director	$0	$0	$0
Adam Barton	Director	1.00	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	$520,554	$100,267	$3,307,166	$420,287
2024	$717,211	$148,851	$2,886,897	$568,360
2023	$473,819	$47,869	$2,319,071	$425,950
2022	$526,893	$18,760	$1,893,336	$508,133
2021	$505,928	$30,548	$1,385,435	$475,380
2020	$341,400	$85,575	$909,898	$255,825
2019	$192,763	$32,986	$654,062	$159,777

WAHPETON HOCKEY ASSOCIATION