Central Indiana Youth Hockey Association
Nonprofit profile at a glance
- EIN
- 200592865
- IRS 990 coverage
- 2011–2016
- Forms available
- Form 990 2016
- Location
- Carmel, IN, USA
- Phone
- 8885984942
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Winter Sports
Reported finances
- Revenue
- $523,913
- Expenses
- $474,368
- Assets
- $147,133
- Liabilities
- $36,609
Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- JOSHUA MERVIS (PRESIDENT)
People named in this filing
- JOSHUA MERVIS (PRESIDENT)
- MIKE AULBY (DIRECTOR)
- SHEILA CHUDZINSKI (SECRETARY)
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 2016. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The association's purpose is to
What it reported doing in 2016
The association's purpose is to develop character, sportsmanship and physical fitness amount youth hockey players in central Indiana. The association provides facilities and instruction to approximately 150 youths in travel hockey from the ages of 4 to 16.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 90
- Accountability: 81
- Sustainability: 51
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87%; rating input score 87
- Program expense ratio: 96.1%; rating input score 96
- Fundraising efficiency: $11.44 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 4th 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: 87.5%; rating input score 88; 20th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 9.5%; rating input score 68; 68th percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 0.25; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 84; 84th percentile among comparable filings
Growth
- Program expense growth: -7.7% per year; rating input score 0; 13th percentile among comparable filings
- Revenue growth: 0.9% per year; rating input score 100; 32nd percentile among comparable filings
- Asset growth: 43.8% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 87% of revenue deployed · 96.1% of spending went to programs
- Governance: 7 of 8 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $456K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 18 of 19 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2011 to 2016
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.