Grand Valley Amateur Hockey Association Inc

Nonprofit profile at a glance

EIN
161696171
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2018
Location
Hudsonville, MI, USA
Phone
6166622800
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$358,011
Expenses
$352,742
Assets
$169,014
Liabilities
$7,797

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

Leadership & pay

12 people listed

Executive titles in this filing

  • ANDREW BARNES (PRESIDENT)
  • JOHN KERSAAN (VICE PRESIDENT)

Highest reported compensation

  • JACK WILLIAMS (HOCKEY DIRECTOR): $25,000 total reported compensation
  • MITCHELL PARSONS (HOCKEY DIRECTOR): $25,000 total reported compensation
  • JOEL BREAZEALE (HOCKEY DIRECTOR): $962 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To develop and encourage sportsmanship between all players for the betterment of physical and social well being, to encourage and improve the quality of ice hockey in the township of georgetown and the surrounding community, to provide both instructional and competitive ice hockey opportunities to its members, to help defray the expense associated with ice hockey and team events through fundraisers, and to do any and all acts desirable in the furtherance of the foregoing purposes.

What it reported doing in 2024

The gvaha stars provide teams at various levels of skill and age, including: in-house, mite (8u), squirt (10u), peewee (12u), and bantam (14u). Our skating school also provides skating and hockey instruction for players from 3 to 17 years of age.gvaha stars travel teams play competitive youth hockey at the a and aa levels during the season from august to march. Teams are coached by experienced coaches and trained in age appropriate skill development. Practices are 2-3 times per week with games 1-2 times per week. Families are encouraged to be actively involved in the support of the program.our "learn-to" group classes emphasize the most important component of hockey, skating. Our program is based on USA hockey's american development model with cross-ice and small area games to maximize and accelerate player development. Each participant will learn the fundamentals of forward and backward skating, gliding, stopping, edge control, and crossovers. Classes are grouped by age and skill level.

Operating model

Revenue model
Earned-program. 99% 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

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 83
  • Accountability: 76
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.4%; rating input score 96
  • Program expense ratio: 97.8%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: 1.5%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 14.4%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 12.4% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 14.2% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 96.4% of revenue deployed · 97.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $345K in reported program spending
  • Leadership: top reported pay $25K · 12 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.