Kalkaska Area Hockey Association
Nonprofit profile at a glance
- EIN
- 270899567
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024, Form 990-EZ 2020, Form 990-N 2014
- Location
- Kalkaska, MI, USA
- Phone
- 2312585913
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Winter Sports
Reported finances
- Revenue
- $120,111
- Expenses
- $129,445
- Assets
- $68,932
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- DON LANCE (PRESIDENT)
People named in this filing
- EMILY HAWKINS (REGISTRAR)
- BRYAN FLORY (ICE SCHEDULER)
- ROCK DUDEK (MITE DIRECTOR)
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
To encourage, promote and teach the game and standards of ice hockey while building character and fostering good sportsmanship.
What it reported doing in 2024
The association provides ice time, referees, coaching, supplies and small equipment items for junior hockey participants. 162 children participated this fiscal year.
Operating model
- Revenue model
- Earned-program. 96% 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: 89
- Transparency & Controls: 80
- Accountability: 64
- Sustainability: 37
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.5%; rating input score 99
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 88.9%; rating input score 89; 5th 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: 1 of 7 controls in place; rating input score 14
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -7.8%; rating input score 25; 25th percentile among comparable filings
- Total-asset coverage ratio: 0.53; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -13.8% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: 11.8% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: 12.1% per year; rating input score 100; 71st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.5% of spending went to programs
- Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $129K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 12 of 13 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2021 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: 5 of 6 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 25/100.
- High — Sustainability: Total-asset coverage ratio scored 26/100.