John J McMahon Memorial Roller Hockey Club

Nonprofit profile at a glance

EIN
112925942
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2014
Location
North Babylon, NY, USA
Phone
5167029226
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Delinquency Prevention

Reported finances

Revenue
$11,700
Expenses
$12,369
Assets
$2,690

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • James Oppedisano (President)

People named in this filing

  • James Oppedisano (President)
  • Joseph Schiano (CFO)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Youth Hockey League

What it reported doing in 2025

To promote the interest and bring together socially those persons who are engaged or interested in the sport and game of Roller Hockey. The youth hockey league run by past players parents is for kids ages 4yr - 16yr.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 100
  • Sustainability: 28
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.2%; rating input score 88
  • Program expense ratio: 83.5%; rating input score 83

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -5.7%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 41st percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: -29.2% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 88.2% of revenue deployed · 83.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $10K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • 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 — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.