HOMER HOCKEY ASSOCIATION (EIN 920143117) - 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

1996

Legal Domicile

Principal Officer

MIKE BARTH

Phone

9072352647

Tax Period

2024-05-01 to 2025-04-30

HOMER HOCKEY ASSOCIATION, founded in 1996, is a small nonprofit in the Recreation & Sports sector that reported $506K in total revenue in fiscal year 2024. Revenue decreased 5% compared to the prior year. Expenses of $559K exceeded revenue, resulting in a 11% operating deficit.

Mission

PROVIDE AMATUER HOCKEY TEAMS AND VENUE

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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 $138,529

Program Service Revenue $342,226

Investment Income $5,707

Other Revenue $19,468

TOTAL REVENUE $505,930

Expense Breakdown

Grants Paid $0

Salaries & Benefits $67,625

Fundraising Expenses $3,116

Program Expenses $475,532

Other Expenses $491,871

TOTAL EXPENSES $559,496

Year-over-Year Comparison

	2024	2023	Change
Revenue	$505,930	$532,762	-0.1%
Expenses	$559,496	$480,208	+0.2%
Net Income	$-53,566	$52,554	-2.0%

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

Volunteers

N/A

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
KARI ARNO	TREASURER	5.00	Officer Director	$0	$0	$0
MIKE BARTH	PRESIDENT	10.00	Officer Director	$0	$0	$0
KEITH BELL	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
MATT CLARKE	DIRECTOR	5.00	Director	$0	$0	$0
JAMIE CLOUD	DIRECTOR	5.00	Director	$0	$0	$0
MELANIE DUFOUR	DIRECTOR	5.00	Director	$0	$0	$0
BRITTA FRANK	DIRECTOR	5.00	Director	$0	$0	$0
EVA MULLINEAUX	SECRETARY	5.00	Officer Director	$0	$0	$0
SCOTT OWEN	DIRECTOR	5.00	Director	$0	$0	$0
KARL THOMAS	DIRECTOR	5.00	Director	$0	$0	$0
LACEY VELSKO	DIRECTOR	5.00	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	$505,930	$559,496	$2,167,395	$-53,566
2024	$532,762	$480,208	$2,274,131	$52,554
2023	$360,445	$407,926	$2,261,120	$-47,481
2022	$274,404	$355,069	$2,358,560	$-80,665
2021	$369,541	$362,292	$2,473,843	$7,249
2020	$352,708	$384,427	$2,518,173	$-31,719
2019	$352,444	$393,606	$2,582,252	$-41,162

HOMER HOCKEY ASSOCIATION