LINCOLN ICE 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

1997

Legal Domicile

Principal Officer

Dave Shpperbottom

Phone

4024053395

Tax Period

2024-05-01 to 2025-04-30

LINCOLN ICE HOCKEY ASSOCIATION, founded in 1997, is a small nonprofit in the Recreation & Sports sector that reported $609K in total revenue in fiscal year 2024. Expenses of $578K left a modest 5% surplus.

Mission

Promote develop and finance the sport of Ice Hockey for Children and Adults in Lincoln Nebraska and surrounding areas.

Program Service Accomplishments

Program 1

Expenses: $555,431 Revenue: $601,066

LIHA hockey leagues and Learn to Play programs served 589 youth and adults during the year

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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 $12,420

Program Service Revenue $555,313

Investment Income $7,757

Other Revenue $33,334

TOTAL REVENUE $608,824

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $555,431

Other Expenses $577,775

TOTAL EXPENSES $577,775

Year-over-Year Comparison

	2024	2023	Change
Revenue	$608,824	$570,451	+0.1%
Expenses	$577,775	$527,524	+0.1%
Net Income	$31,049	$42,927	-0.3%

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

100

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
Dave Shipperbottm	President	15.00	Officer Director	$0	$0	$0
Kate Holman	Vice President	15.00	Officer Director	$0	$0	$0
Nate Henke	Secretary	15.00	Officer Director	$0	$0	$0
Griffin Gale	Treasurer	15.00	Officer Director	$0	$0	$0
Dane Todd	Director	3.00	Director	$0	$0	$0
Mike Todd	Director	3.00	Director	$0	$0	$0
Shelly Tyser	Director	3.00	Director	$0	$0	$0
Matti Roinila	Director	3.00	Director	$0	$0	$0
Open Position	Director	3.00	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
2026	No data	No data	No data	No data
2025	$608,824	$577,775	$213,198	$31,049
2024	$570,451	$527,524	$202,774	$42,927
2023	$503,744	$485,646	$142,969	$18,098
2022	$475,652	$476,549	$122,140	$-897
2021	$365,828	$362,709	$123,962	$3,119