MOUNTAINEER HOCKEY INC

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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

1996

Legal Domicile

Principal Officer

TODD GOOKIN

Phone

3042880125

Tax Period

2024-07-01 to 2025-06-30

MOUNTAINEER HOCKEY INC, founded in 1996, is a small nonprofit in the Recreation & Sports sector that reported $370K in total revenue in fiscal year 2024. Revenue decreased 20% compared to the prior year.

Mission

PROVIDE AND SUPPORT OPPORTUNITIES FOR WEST VIRGINIA UNIVERSITY STUDENTS TO PARTICIPATE IN ICE HOCKEY AND INTERCOLLEGIAT HOCKEY PROGRAMS.

Program Service Accomplishments

Program 1

TOO PROVIDE ACCESS TO HOCKEY CLUB

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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 $365,238

Program Service Revenue $0

Investment Income $4,336

Other Revenue $0

TOTAL REVENUE $369,574

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $275,561

Other Expenses $395,482

TOTAL EXPENSES $395,482

Year-over-Year Comparison

	2024	2023	Change
Revenue	$369,574	$459,366	-0.2%
Expenses	$395,482	$428,204	-0.1%
Net Income	$-25,908	$31,162	-1.8%

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

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
TODD GOOKIN	PRESIDENT	N/A	Director	$0	$0	$0
OWEN AMBROZY	CLUB PRESIDE	N/A	Officer	$0	$0	$0
JULIANNA BAIBOS	WOMEN CLUB R	N/A	Officer	$0	$0	$0
ADAM BROWN	D1 COACH	N/A	Officer	$0	$0	$0
LISA DIVARTALEMEO	ACADEMIC ADV	N/A	Officer	$0	$0	$0
PAYTON DONICA	CLUB TREASUR	N/A	Officer	$0	$0	$0
TYLER KUTEK	D2 COACH	N/A	Officer	$0	$0	$0
WYATT MURPHY	CLUB VICE PR	N/A	Officer	$0	$0	$0
JYNEEN WHEELER	SUPPORT STAF	N/A	Officer	$0	$0	$0
STEVEN WHEELER	BOARD MEMBER	N/A	Officer	$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	$369,574	$395,482	$91,397	$-25,908
2024	$459,366	$428,204	$117,305	$31,162
2023	$360,471	$330,029	$86,143	$30,442
2022	$264,099	$257,464	$55,701	$6,635