Charity Search / WESTERN PENNYLVANIA SPECIAL HOCKEY ASSOCIATION
Recreation & Sports (N72) IRS Verified DX Registered 990 on File

WESTERN PENNYLVANIA SPECIAL HOCKEY ASSOCIATION

EIN: 46-3303760 · PITTSBURGH, PA 15236-1902 · United States · FY 2025 Data
3 out of 5 59 / 100 Based on 2+ years of filings
Financial strength (30%) 90/100
Reliability (20%) 50/100
Effectiveness (25%) 90/100
Impact (25%) No data yet
Financial data: FY 2025 · Scored 9/13/2026
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CharityAI™ Score
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Mission Statement

The mission of this association is to organize, administer, and promote special ice hockey for the communities of Western Pennsylvania regardless of sex, race, creed, religion, and/or financial situation. WPSHA will try to provide the best possible experience for all involved by encouraging, developing and advancing the core values adopted from USA Hockey and/or American Special Hockey Association ASHA. WPSHA will also be bound by the operating rules of the disabled hockey leagues in which we decide to participate. To achieve this mission WPSHA will work: To educate and encourage all individuals with developmental and physical disabilities to participate in the sport of ice hockey within an environment that is adapted to the levels of the athletes participating. To use the game of ice hockey to assist individuals with disabilities in their development of dependability, self confidence, improve concentration and personal accountability which will help them become successful both on and off the ice. To encourage and educate the general public about how adapted sports for people with disabilities will promote social awareness and the development of physical disabilities.

Financial Overview — FY 2025
$35K
Total Revenue
$34K
Total Expenses
$110K
Net Assets
0
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 91.3%
Fundraising Efficiency 0.0%
Operating Reserve 38.61x
Liability-to-Asset 0.0%
Revenue Diversification 64.2%
Executive Compensation $0
Compared with Peers
FY 2025
Compared with 5,880 similar organizations (United States, Recreation & Sports, under $100K in expenses), FY 2025.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
91.3% 91.2%
P10P90
Above median
Admin expense ratio
Management and general / total expenses · lower is better
8.7% 2.9%
P10P90
Below median
Fundraising expense ratio
Fundraising expenses / total expenses · lower is better
0.0% 0.0%
P10P90
Top quarter
Fundraising efficiency
Fundraising expenses / gross fundraising income · lower is better
0.0% 39.3%
P10P90
Top quarter
Operating reserve
Months of expenses covered by net assets · higher is better
38.6 mo 9.6 mo
P10P90
Top quarter
Liabilities to assets
Total liabilities / total assets · lower is better
0.0% 0.0%
P10P90
Top quarter
Revenue concentration
Share of revenue from the largest source · lower is better
64.2% 83.6%
P10P90
Above median
Revenue growth
Year over year revenue growth
112.0% -0.1%
P10P90
Expense growth
Year over year expense growth
-29.8% -0.8%
P10P90
Surplus margin
Surplus as a share of revenue
2.2% 7.9%
P10P90
Financial History
Year Revenue Expenses Net Assets Program % Staff
2025 $35K $34K $110K 91.3% 0
2024 $17K $49K $103K 100.0% 0
2023 $44K $58K $127K 100.0% 0
2022 $38K $42K $138K 98.3% 0
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Organization Details
EIN
46-3303760
State
PA
City
PITTSBURGH
ZIP
15236-1902
Classification
N72
Category
Recreation & Sports
Rating
3★
Coverage
A
Last Updated
Aug 2026
IRS Ruling Year
2014
Foundation Code
16
Form 990
On File
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