Alaska Allstar Hockey Association

Nonprofit profile at a glance

EIN
920091322
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Anchorage, AK, USA
Phone
9072403690
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Winter Sports

Reported finances

Revenue
$539,513
Expenses
$551,260
Assets
$79,167
Liabilities
$3,235

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • JUSTIN MARCUM (PRESIDENT)
  • STEVE MACSWAIN (VICE PRESIDENT)

Highest reported compensation

  • JUSTIN MARCUM (PRESIDENT): $23,600 total reported compensation
  • BOB WALKER (TREASURER): $11,600 total reported compensation
  • JAKE JOHNSON (DIRECTOR): $6,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide and to encourage the sport of amateur hockey.

What it reported doing in 2024

The Alaska all star hockey association (aasha) is committed to providing elite hockey development opportunities to youth athletes across Alaska. Our association offers a competitive environment that is designed to elevate skill development, teamwork, and sportsmanship, while also providing access to regional and national competition. We provide these opportunities at an affordable cost compared to similar programs in Alaska by keeping administrative and overhead costs at a minimum. During the 2024-25 hockey season, aasha registered approximately 175 players through both our competitive and recreational teams. Additionally our association hosted our annual polar bear invitational hockey tournament, which traditionally draws all of the top competitive teams throughout the state of Alaska and occasionally teams from the lower 48 which is quite unusual for a tournament hosted in Alaska. From many of our coaches to our parents and relatives we have approximately 50 volunteers involved in supporting the athletes in our association.our three largest program services are ice fees, tournament fees, and travel/meals. As our largest expense, ice fees support the training and development of our athletes by providing access to rinks for practice and competition. Due to the unique challenges and opportunities associated with providing a competitive hockey experience for our athletes, our next largest program services are tournament fees and travel/meals. These expenses are crucial to the development and success of our players, and ultimately, the growth of hockey in Alaska.

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 50
  • Sustainability: 28
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.6%; rating input score 99
  • Program expense ratio: 96.5%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 17th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.2%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 98.6% of revenue deployed · 96.5% of spending went to programs
  • Governance: 7 of 9 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $532K in reported program spending
  • Leadership: top reported pay $24K · 9 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.