INDIANAPOLIS HOCKEY OFFICIALS ASSOCIATION INC (EIN 810962992) - 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

2015

Legal Domicile

Principal Officer

WILL MULVIHILL

Phone

8455489044

Tax Period

2024-01-01 to 2024-12-31

INDIANAPOLIS HOCKEY OFFICIALS ASSOCIATION INC, founded in 2015, is a small nonprofit in the Recreation & Sports sector that reported $425K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE A STRUCTURE TO FACILITATE THE EDUCATION, TRAINING, SCHEDULING, ADVANCEMENT AND OVERSIGHT OF HOCKEY OFFICIALS IN CENTRAL INDIANA.

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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 $424,765

Investment Income $0

Other Revenue $0

TOTAL REVENUE $424,765

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $444,244

Other Expenses $450,208

TOTAL EXPENSES $450,208

Year-over-Year Comparison

	2024	2023	Change
Revenue	$424,765	$378,357	+0.1%
Expenses	$450,208	$381,240	+0.2%
Net Income	$-25,443	$-2,883	+7.8%

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
DAVID CUFFLE	DIRECTOR	2.00	Director	$0	$0	$0
DAVID LEHMANN	DIRECTOR	2.00	Director	$0	$0	$0
BOBBY VAN HORN	DIRECTOR	2.00	Director	$0	$0	$0
WILL MULVIHILL	PRESIDENT	2.00	Officer Director	$0	$0	$0
DOMINIC IEROVANTE	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
SCOTT GILLESPIE	SECRETARY	2.00	Officer Director	$0	$0	$0
JOHN ERICKSON	TREASURER	2.00	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
2024	$424,765	$450,208	$22,986	$-25,443
2023	$378,357	$381,240	$94,828	$-2,883
2022	$351,132	$341,411	$92,981	$9,721
2021	$309,273	$308,695	$73,745	$578
2020	$264,614	$251,841	$76,146	$12,773
2019	$286,600	$296,893	$60,523	$-10,293
2018	$280,188	$279,625	$73,846	$563

INDIANAPOLIS HOCKEY OFFICIALS ASSOCIATION INC