Central Collegiate Hockey Association Inc

Nonprofit profile at a glance

EIN
383480557
IRS 990 coverage
2009–2012
Forms available
Form 990 2012
Location
Farmington Hills, MI, USA
Phone
2488880600
Rating confidence
Limited
Sector
Winter Sports

Official website

Reported finances

Revenue
$1,327,106
Expenses
$2,087,701
Assets
$355,495
Liabilities
$45,020

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

12 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote amateur competition in ice hockey

What it reported doing in 2012

During the year, the organization operated an amateur intercollegiate hockey league on the behalf of eleven public universities with approximately 285 college student-athletes participating. The athletes, and the public at large, benefited from their participation in the sport of hockey at a high level, which included competition for league championship as well as the opportunity to compete for the national college athletic association hockey championship.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 72
  • Accountability: 69
  • Sustainability: 15
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 74th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -57.3%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -12.2% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: -23.7% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 11 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $147K · 12 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes foreign activity and grants
  • Filing history: 4 filing years from 2009 to 2012
  • Money network: 11 filed money-flow records
  • Related organizations: 11 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.