Bemidji Youth Hockey Association Inc

Nonprofit profile at a glance

EIN
411385067
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Bemidji, MN, USA
Phone
2184445661
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Winter Sports

Official website

Reported finances

Revenue
$607,899
Expenses
$509,370
Assets
$668,965
Liabilities
$35,692

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

Leadership & pay

11 people listed

Executive titles in this filing

  • LAURA CARLETON (PRESIDENT)
  • TRAVIS REIERSON (VICE PRESIDENT)

People named in this filing

  • LAURA CARLETON (PRESIDENT)
  • TROY STRASSBURG (BOARD MEMBER)
  • STACI SEIGEL (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The mission of the organization is to provide positive programming for the development of youth through sports. Objectives include, but are not limited to: physical and social development, working together, discipline, respect, caring, commitment to others and goals, and problem solving.

What it reported doing in 2024

In 2015 the organization continued to give girls & boys the opportunity to play ice hockey at competitive & recreational levels. The organization continued a free entry level program that has attracted new first year skaters, the improved website has improved efficiency and communication, and there has continued to be a increase of volunteers thanks to a program set up in 2009. The organization has received statewide recognition because of these accomplishments and their committment to bettering the lives of the youth involved in their programs. Free first year player program continues.

Operating model

Revenue model
Earned-program. 63% 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 84
  • Accountability: 70
  • Sustainability: 65
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82%; rating input score 82
  • Program expense ratio: 97.7%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -2.8% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: -11.6% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 82% of revenue deployed · 97.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $498K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • 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: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.