Flathead Valley Hockey Association

Nonprofit profile at a glance

EIN
141985774
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Kalispell, MT, USA
Phone
4067558868
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Winter Sports

Reported finances

Revenue
$253,483
Expenses
$295,906
Assets
$353,627
Liabilities
$1,226

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • CARA LEMIRE (PRESIDENT)

People named in this filing

  • CARA LEMIRE (PRESIDENT)
  • LINDSEY FOSTER (VICE PRESIDE)
  • JIM FOSTER (TREASURER)

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

Maintain local ice facility for recreational hockey and ice skating.

What it reported doing in 2024

Organization operates local ice facility for public skating and athletic events and provides recreation to general public. Volunteers run all aspects of maintaining the facility. A large part of the program is to teach hockey and sportsmanship to area youth. Fvha served over 175 youth players at the rink at woodland park. We facilitated programs for players from age 4 to 18 that included players from all over flathead valley. Fvha hosted three youth tournaments, one college level tournament and one adult tournament throughout the winter. These are our primary fundraisers and help to offset costs of player gear, fees and costs associated with running an outdoor ice rink.

Operating model

Revenue model
Other-operating. 97% 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: 83
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.7%; rating input score 99
  • Program expense ratio: 84.4%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.7%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 8.5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 98.7% of revenue deployed · 84.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $250K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2010 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 — Sustainability: Operating margin scored 16/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.