COLORADO AMATEUR HOCKEY ASSOCIATION

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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

1972

Legal Domicile

Principal Officer

TOM MCGANN

Phone

3173071207

Tax Period

2023-09-01 to 2024-08-31

COLORADO AMATEUR HOCKEY ASSOCIATION, founded in 1972, is a community nonprofit that reported $1.7M in total revenue in fiscal year 2023. Revenue grew 17% year-over-year, indicating healthy expansion.

Mission

COLORADO AMATEUR HOCKEY ASSOCIATION (CAHA) IS THE GOVERNING BODY FOR THE SPORT OF ICE HOCKEY IN THE STATE OF COLORADO. OUR MISSION IS TO PROMOTE THE GROWTH OF HOCKEY IN COLORADO AND PROVIDE THE BEST POSSIBLE EXPERIENCE FOR ALL PARTICIPANTS BY ENCOURAGING, DEVELOPING AND ADVANCING AND ADMINISTRATING THE SPORT. CAHA PROMOTES A "FUN AND LEARNING" ENVIRONMENT FOR AN INNOVATIVE GRASSROOTS FOUNDATION FOR THE GROWTH AND DEVELOPMENT OF COLORADO PLAYERS BY DESIGNING PROGRAM AIMED AT INCREASED PARTICIPATION, IMPROVED SKILLS AND A RESPONSIBLE ENVIRONMENT FOR THE CONDUCT OF YOUTH HOCKEY.

Program Service Accomplishments

Program 1

Expenses: $458,097 Revenue: $524,155

MEMBERSHIP SERVICES CAHA PROVIDES AN ANNUAL GUIDE, EDUCATION, TOURNAMENTS, DEVELOPMENT CAMPS, AND SCREENING OF COACHES FOR USA HOCKEY MEMBERS.

Program 2

Expenses: $1,105,845 Revenue: $1,008,922

TEAM COLORADO TIER I GIRLS PROGRAM MEMBERSHIP SERVICES CAHA PROVIDES ADMINISTRATIVE SUPPORT FOR TIER I GIRLS USA HOCKEY MEMBERS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $163,998

Program Service Revenue $1,533,077

Investment Income $0

Other Revenue $7,411

TOTAL REVENUE $1,704,486

Expense Breakdown

Grants Paid $11,500

Salaries & Benefits $0

Fundraising Expenses $122

Program Expenses $1,563,942

Other Expenses $1,717,781

TOTAL EXPENSES $1,729,281

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,704,486	$1,458,414	+0.2%
Expenses	$1,729,281	$1,601,446	+0.1%
Net Income	$-24,795	$-143,032	-0.8%

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
BRIAN SMITH	PRESIDENT	5.00	Officer Director	$0	$0	$0
BILL BRIERLY	EXECUTIVEVP	5.00	Officer Director	$0	$0	$0
TOM MCGANN	VP DISCIPLIN	10.00	Officer Director	$0	$0	$0
NICK FARBER	VP ADAPTIVE	5.00	Officer Director	$0	$0	$0
MIKE MARSHALL	VP ADAPTIVE	10.00	Officer Director	$0	$0	$0
ALAN MCLEAN	VP ADULT THR	10.00	Officer Director	$0	$0	$0
GRANT BAESMAN	VP ADULT FRO	10.00	Officer Director	$0	$0	$0
JEFF WALKER	VP GIRLS FRO	10.00	Officer Director	$0	$0	$0
KERRY SHEA	VP GROW THRU	5.00	Officer Director	$0	$0	$0
LARRY OLETSKI	VP GROW FROM	10.00	Officer Director	$0	$0	$0
RALPH BAMMERT	VP HIGH THRU	5.00	Officer Director	$0	$0	$0
GARRETT BUZAN	VP TIER THRU	5.00	Officer Director	$0	$0	$0
JEN BOSIER	VP TIER FROM	10.00	Officer Director	$0	$0	$0
CODY AIDALA	VP YOUTH THR	5.00	Officer Director	$0	$0	$0
TK KWIALKOWSKI	VP YOUTH FRO	10.00	Officer Director	$0	$0	$0
KRISTY JOHNSON	TREASURER TH	10.00	Officer	$0	$0	$0
SHAWN TANAKA	TREASURER TH	5.00	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	No data	No data	No data	No data
2024	$1,704,486	$1,729,281	$1,024,188	$-24,795
2022	$572,261	$479,012	$1,366,020	$93,249
2021	$1,015,977	$1,013,226	$521,513	$2,751
2020	$539,908	$624,573	$593,786	$-84,665
2019	$685,601	$672,924	$580,183	$12,677
2018	$695,170	$788,352	$327,375	$-93,182