Franklin County Hockey Association Inc

Nonprofit profile at a glance

EIN
042599780
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Greenfield, MA, USA
Phone
4132191610
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Winter Sports

Official website

Reported finances

Revenue
$202,570
Expenses
$192,018
Assets
$181,867
Liabilities
$26,168

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

Leadership & pay

14 people listed

Executive titles in this filing

  • COREY LOVETT (PRESIDENT)
  • KATHERINE WILKINS (VICE PRESIDENT)
  • SEAN LAVOINE (VICE PRESIDENT - OPERATIONS)

People named in this filing

  • COREY LOVETT (PRESIDENT)
  • KATHERINE WILKINS (VICE PRESIDENT)
  • SEAN LAVOINE (VICE PRESIDENT - OPERATIONS)

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

Fcha is a non-profit 501-c-3 tax exempt organization, founded in 1970, that has been serving the children of franklin county for 55 years. Fcha is a volunteer non-profit organization dedicated to providing children interested in hockey an environment to develop their skills and have fun. The association offers a learn-to-skate program, an introduction-to-hockey program, a recreational in-house hockey program, and a competitive travel hockey program for 8u, 10u, 12u, 14u and 18u age groups.the primary purpose of the franklin county youth hockey association is to contribute to the development of our youth through the game of hockey. Fcha is committed to providing our young people the opportunity to have fun on the ice while learning the basic skills of ice skating and how to play the game of hockey. Our program is available to all interested youth regardless of socio/economic background.

What it reported doing in 2024

Over 100 youths in franlin county played and practiced hockey from september of 2024 through march of 2025.

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program 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

SUPPORTED - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 84
  • Accountability: 76
  • Sustainability: 46
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.4%; rating input score 90
  • Program expense ratio: 95.3%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.2%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.1% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 90.4% of revenue deployed · 95.3% of spending went to programs
  • Governance: 14 of 14 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $183K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.