Fargo All City Youth Hockey League Inc

Nonprofit profile at a glance

EIN
450461824
IRS 990 coverage
2010–2010
Forms available
Form 990 2010, Form 990-EZ 2009
Location
Fargo, ND, USA
Phone
7013567825
Rating confidence
Limited
Sector
Winter Sports

Official website

Reported finances

Revenue
$198,915
Expenses
$202,805
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

22 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of Fargo All City Youth Hockey League, Inc., (FACYH) is to provide structure, organization and financial management of FACYH youth hockey program. FACYH is dedicated to the principles of fair play and good sportsmanship and to the development of character in hockey players. We believe that players will have fun if each player has the opportunity to develop hockey skills to the best of his/her ability. It is the goal of this organization to teach the game of hockey and to instill in players the virtues necessary to achieve success. Therefore, it is the intent of the program that every player on a team must be given an opportunity to develop and improve hockey skills.

What it reported doing in 2010

The Organization allows boys and girls to participate in hockey at the Termite and Mite levels. The Mite level includes boys 8 and under, 10 and under, 12 and under and 16 and under girls. The Organization schedules games and tournaments as well as ice time. The main goals of the Organization are to improve skating, passing and puck control skills and for the kids to have fun. Practices consist of skating, passing and scrimmages. Approximately 710 boys and girls participated in the program during the fiscal year.

Operating model

Revenue model
Other-operating. 92% 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: 100
  • Accountability: 69
  • Sustainability: 23
  • 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; 59th 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; 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: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 6.1%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -3.9% per year; rating input score 0; 36th percentile among comparable filings
  • Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 21 of 21 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $188K in reported program spending
  • Leadership: top reported pay $10K · 22 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Money network: 3 filed money-flow records
  • 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 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.