BREEZY POINT JUNIOR HOCKEY CLUB INC (EIN 454576755) - 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

2012

Legal Domicile

Principal Officer

DAVE SPIZZO

Phone

2185627585

Tax Period

2022-04-01 to 2023-03-31

BREEZY POINT JUNIOR HOCKEY CLUB INC, founded in 2012, is a micro nonprofit in the Recreation & Sports sector that reported $2K in total revenue in fiscal year 2022. Revenue fell 92% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $2K, a strong 64% operating margin.

Mission

TO PERPETUATE THE SPORT OF ICE HOCKEY AS A HEALTHY, COMPETITIVE OPPORTUNITY FOR JUNIOR-AGE PLAYERS.

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $2,400

TOTAL REVENUE $2,400

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $875

TOTAL EXPENSES $875

Year-over-Year Comparison

	2022	2021	Change
Revenue	$2,400	$30,418	-0.9%
Expenses	$875	$3,430	-0.7%
Net Income	$1,525	$26,988	-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

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
JOYCE BZOSKIE	SECY/TREASURER	1.00	Officer Director	$0	$0	$0
DAVE SPIZZO	PRESIDENT	1.00	Officer Director	$0	$0	$0
ROBERT SPIZZO	VICE PRESIDENT	1.00	Officer 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
2023	$2,400	$875	$96,341	$1,525
2022	$30,418	$3,430	$94,816	$26,988
2021	$211,591	$20,996	$67,828	$190,595
2020	$482,165	$278,401	$81,191	$203,764
2019	$423,623	$234,825	$79,449	$188,798

BREEZY POINT JUNIOR HOCKEY CLUB INC