District 5 Maha Inc

Nonprofit profile at a glance

EIN
237322273
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Otsego, MN, USA
Phone
7632286445
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$705,119
Expenses
$696,660
Assets
$117,220
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • AMANDA PETERSON (PRESIDENT)

People named in this filing

  • LENA GAWTRY (DIRECTOR)
  • AMANDA PETERSON (PRESIDENT)
  • KEVIN MOONEY (1ST VICE PRE)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To encourage and promote the sport of amateur hockey and to engage in such activities as scheduling travel teams and tournaments.

What it reported doing in 2025

Minnesota hockey district administered 14 district league youth hockey programs in central Minnesota. We partnered with district 10 to operate joint leagues at the bantam aa, 15u, peewee aa, and 12ub2 levles. Registered 207 teams across all levels of play that consisted of 6,472 players and 1,812 coaches. Continued our strong tradition of league competition, scheduling 698 games and coordinated playoffs for traveling teams. Organized 173 games as part of end-of-season district tournaments for all travel levels and associations. Once again featured "championship sunday", showcasing all district championship games at a single location for players, families, and fans. Proudly hosted two regional tournaments in monticello and ldc (litchfield, dassel, cokato) on behalf of Minnesota hockey. Successfully hosted one state tournament in sartell for Minnesota hockey. Our d5 league coordinator received the mn hockey president's award for his dedication to mn hockey.

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.9%; rating input score 97
  • Program expense ratio: 98.1%; rating input score 98
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 16.9% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 17.3% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 9.8% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 96.9% of revenue deployed · 98.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $683K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.