Hockey Club Des Moines

Nonprofit profile at a glance

EIN
824531141
IRS 990 coverage
2018–2023
Forms available
Form 990 2023
Location
Urbandale, IA, USA
Phone
5183304465
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Winter Sports

Reported finances

Revenue
$707,902
Expenses
$641,913
Assets
$108,585
Liabilities
$226,932

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • RYAN BENNETT (PRESIDENT)
  • TONY MOREHOUSE (VICE PRESIDENT)

Highest reported compensation

  • RYAN BENNETT (PRESIDENT): $6,154 total reported compensation
  • DOUG DIETZ (COACHING DIRECTOR): $2,692 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operate a youth hockey league

What it reported doing in 2023

Operate a youth hockey league. Support and encourage participation and sportsmanship. Operate tournaments for youth hockey players. Provide clinics to help build skills.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 38
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.7%; rating input score 91
  • Program expense ratio: 100%; rating input score 100
  • 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.3%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 2.09; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: -12.5% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 90.7% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $642K in reported program spending
  • Leadership: top reported pay $6K · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2018 to 2023
  • 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: 5 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.