OHIO VALLEY HOCKEY ASSOCIATION INC (EIN 831511024) - 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

2018

Legal Domicile

Principal Officer

STEFAN BRANNARE

Phone

3042340204

Tax Period

2024-07-01 to 2025-06-30

OHIO VALLEY HOCKEY ASSOCIATION INC, founded in 2018, is a micro nonprofit in the Recreation & Sports sector that reported $58K in total revenue in fiscal year 2024. Revenue surged 28% from the prior year, signaling strong growth momentum. Expenses of $243K exceeded revenue, resulting in a 316% operating deficit.

Mission

TO DEVELOP AND OPERATE YOUTH ICE HOCKEY PROGRAMS

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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 $41,693

Investment Income $16,694

Other Revenue $0

TOTAL REVENUE $58,387

Expense Breakdown

Grants Paid $200,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $233,828

Other Expenses $42,830

TOTAL EXPENSES $242,830

Year-over-Year Comparison

	2024	2023	Change
Revenue	$58,387	$45,471	+0.3%
Expenses	$242,830	$32,548	+6.5%
Net Income	$-184,443	$12,923	-15.3%

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

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

$1,944

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK MAGUIRE Jr	BOARD MEMBER	2.00	Director	$0	$0	$1,319
DAVE ECKMAN	DIRECTOR EMERITUS	1.00	Director	$50	$0	$625
KRISSY GRUBLER	BOARD MEMBER	1.00	Director	$0	$0	$0
BRENT ROBINSON	BOARD MEMBER	1.00	Director	$0	$0	$0
BECKY RODOCKER	SECRETARY	2.00	Officer Director	$0	$0	$0
CATHY GELLNER	BOARD MEMBER	1.00	Director	$0	$0	$0
RICH LUCAS	TREASURER	2.00	Officer Director	$0	$0	$0
GERALD LOFSTEAD	BOARD MEMBER	1.00	Director	$0	$0	$0
KEVIN SMITH	DIRECTOR EMERITUS	2.00	Director	$0	$0	$0
JON KLUG	BOARD MEMBER	1.00	Director	$0	$0	$0
GLENN MOORE	BOARD MEMBER	1.00	Director	$0	$0	$0
NED GEORGE	BOARD MEMBER	1.00	Director	$0	$0	$0
STEFAN BRANNARE	PRESIDENT	2.00	Officer Director	$0	$0	$0
STEVE PARSHALL	BOARD MEMBER	1.00	Director	$0	$0	$0
WALT HARTMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
RICHARD RILEY	DIRECTOR EMERITUS	1.00	Director	$0	$0	$0
TIM ROBERTS	DIRECTOR EMERITUS	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	$58,387	$242,830	$210,822	$-184,443
2024	$45,471	$32,548	$395,265	$12,923
2023	$87,351	$26,691	$382,342	$60,660
2022	$84,882	$132,963	$321,682	$-48,081
2021	$60,267	$26,927	$369,763	$33,340
2020	$531,204	$194,781	$336,423	$336,423

OHIO VALLEY HOCKEY ASSOCIATION INC