Kirkwood Youth Hockey Association

Nonprofit profile at a glance

EIN
431409452
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Kirkwood, MO, USA
Phone
3143982681
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,309,777
Expenses
$1,209,929
Assets
$733,892
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • CRAIG HERWECK (PRESIDENT)
  • CHRIS PETERSON (VICE PRESIDENT)

People named in this filing

  • STEVEN WILLIAMSON (DIRECTOR)
  • CRAIG HERWECK (PRESIDENT)
  • STACIA HARVEY (SECRETARY)

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 provide youth hockey leagues to the community and provide instruction and training in teamwork and hockey skills.

What it reported doing in 2024

Amateur sports organization playing hockey under USA hockey guidelines to foster sports competition. Our enrollment of 800+ youth athletes with emphasis on growing as an athlete and model citizen. As the fourth certified american development model organization nationally USA hockey recognizes our organization as one of the best in the county. We provide "appropriately sized" practice ice and games, plus off ice training to build our youth into better all-around athletes. Most money is brought into the organization through dues and is used solely to cover operating expenses during the fiscal year.

Operating model

Revenue model
Membership-supported. 92% 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: 93
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 97%; rating input score 97
  • Fundraising efficiency: $1,445.8 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.6%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 13.2% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 89.7% of revenue deployed · 97% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Review — Sustainability: Operating margin scored 56/100.