Mandan Hockey Club Inc

Nonprofit profile at a glance

EIN
450352479
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Mandan, ND, USA
Phone
7016639818
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$777,798
Expenses
$939,532
Assets
$3,458,076
Liabilities
$58,631

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

Leadership & pay

11 people listed

Executive titles in this filing

  • CHRIS REISER (PRESIDENT)
  • CORY BRYSON (PRESIDENT EL)

Highest reported compensation

  • MATTHEW STOCKERT (EXECUTIVE DI): $8,714 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the mandan hockey club is to provide youth the opportunity to develop character, responsibility, and teamwork through lifelong learning of the sport of hockey.

What it reported doing in 2024

The organization provided amateur hockey competition for 270 children ages 4 to 15 in the mandan, nd community. Our objective is to promote the advancement of a well-rounded athlete through the sport of hockey. It is the goal of the club to provide kids with the opportunity to play hockey, regardless of their family's ability to pay. Major expenses of the club include ice time, costs of tournaments, providing referees, and providing supplies for players.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 94% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 80
  • Accountability: 64
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.1%; rating input score 99
  • Program expense ratio: 96.8%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 69.3%; rating input score 69; 32nd percentile among comparable filings
  • 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: -20.8%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 3.68; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 0.9%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 12.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 99.1% of revenue deployed · 96.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $909K in reported program spending
  • Leadership: top reported pay $9K · 11 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 14 filing years from 2011 to 2024
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.