Kenai Peninsula Hockey Association

Nonprofit profile at a glance

EIN
920073685
IRS 990 coverage
2015–2016
Forms available
Form 990 2016
Location
Kenai, AK, USA
Phone
9072831553
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Winter Sports

Official website

Reported finances

Revenue
$755,270
Expenses
$735,190
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • CLINT HAGEL (PRESIDENT)

Highest reported compensation

  • CLINT HAGEL (PRESIDENT): $16,160 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Kenai peninsula's youth hockey program

What it reported doing in 2016

The organization's primary accomplishment is to promote and suppport the local youth hockey program.

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 68
  • Accountability: 63
  • Sustainability: 30
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.7%; rating input score 49
  • Program expense ratio: 50%; rating input score 50
  • Fundraising efficiency: $0.16 raised per $1 spent on fundraising; rating input score 2; 2nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 75%; rating input score 75; 0th 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 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.7%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 2.2%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: -12% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -16.9% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: Limited

Details

  • Where the money goes: 48.7% of revenue deployed · 50% of spending went to programs
  • Governance: 245 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $367K in reported program spending
  • Leadership: top reported pay $16K · 12 people listed
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2015 to 2016
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 48/100.