Blue Line Hockey Club Incorporated
Nonprofit profile at a glance
- EIN
- 237182059
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Fond Du Lac, WI, USA
- Phone
- 9209332721
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Winter Sports
Reported finances
- Revenue
- $1,427,173
- Expenses
- $1,196,285
- Assets
- $2,270,343
- Liabilities
- $380,618
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- DOUG CARLSON (PRESIDENT)
People named in this filing
- PETER BELLENDIR (DIRECTOR)
- DOUG CARLSON (PRESIDENT)
- ROBBIE COLEMAN (DIRECTOR)
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
Fond du lac blue line, inc provides a skating facility and programs that supports the development of skating among people of all ages and abilities. The corporation, through education and training, it actively promotes the mental, physical, emotional and social needs of our youth who participate in ice hockey, figure skating and other various ice sports. Additionally it helps develop amateur athletes for local, regional, national and international competition in skating sports.
What it reported doing in 2024
Blue line hockey club's purpose is to support the development of skating among people of all ages and abilities. They offer hockey, figure skating and genral skating classes to all age groups. They also support hockey leagues from the under 8 years level, all the way up to adult leagues.
Operating model
- Revenue model
- Earned-program. 75% 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
STRONG - 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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 86
- Accountability: 70
- Sustainability: 65
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.6%; rating input score 86
- Program expense ratio: 96.2%; rating input score 96
- Fundraising efficiency: $2.06 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 16th 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: 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: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 16.2%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 1.9; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 12.5% per year; rating input score 100; 70th percentile among comparable filings
- Revenue growth: 11.3% per year; rating input score 100; 70th percentile among comparable filings
- Asset growth: 2.5% per year; rating input score 100; 27th percentile among comparable filings
Details
- Where the money goes: 85.6% of revenue deployed · 96.2% of spending went to programs
- Governance: 18 of 18 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $1.2M in reported program spending
- Leadership: top reported pay $0 · 18 people listed
- Consistency: 22 of 23 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 5 filing years from 2019 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 — Financial Efficiency: Fundraising efficiency scored 6/100.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.