Allen Americans Youth Hockey Association

Nonprofit profile at a glance

EIN
208266194
IRS 990 coverage
2012–2013
Forms available
Form 990 2013
Location
Allen, TX, USA
Phone
4692260573
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Winter Sports

Reported finances

Revenue
$596,105
Expenses
$623,431
Assets
$-2,438
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Eric Wade (President)
  • Erik Adams (Vice President/Coach)

Highest reported compensation

  • Dan Regala (VP Training/Coach): $10,068 total reported compensation
  • Erik Adams (Vice President/Coach): $9,375 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote, foster, and improve youth hockey as a sport, in the Dallas-Ft. Worth area, with an organization that supports all levels of hockey participation as well as develop qualities such as leadership, unity, team, community and ethics for becoming a well rounded men and women.

What it reported doing in 2013

The organization successfully organized, equipped and supported 5 competitive select ice hockey teams for the 2009 -2010 hockey season, 7 teams for the 2010 - 2011 hockey season, 8 teams for the 2011-2012 which included deep discounted fees to foster under privilege families, 6 teams; 2 of which were highly select competing at State and National Level for the 2012-2013 season and 6 teams for the 2013-2014 season with the same to 2 competing at the highest level winning runner up at Texas State for USA Hockey Tier II just missing the National Run. The other 4 teams had success and titles during the season.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 69% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 18
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th 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: -4.6%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: -0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 3.1%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 15.3% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: -243.8% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 5 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $623K in reported program spending
  • Leadership: top reported pay $10K · 8 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2012 to 2013
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.