Mankato Area Hockey Association
Nonprofit profile at a glance
- EIN
- 237417715
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Mankato, MN, USA
- Phone
- 5073514265
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Winter Sports
Reported finances
- Revenue
- $1,021,137
- Expenses
- $929,061
- Assets
- $911,100
- Liabilities
- $11,958
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- KELLI BOHM (PRESIDENT)
Highest reported compensation
- DARLA GURITZ (GAMBLING MAN): $25,953 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 organization's primary mission is to encourage, promote and improve the mankato area ice hockey recreation program, to conduct ice hockey tournaments and to select representative teams to participate in tournaments; to associate with other ice hockey associations; to do any and all acts necessary or desirable in the furtherance of the foregoing purpose; to buy, sell, lease and otherwise deal in all kinds of property, real, personal and mixed, for the purpose of creating further interest in amateur hockey.
What it reported doing in 2024
The organization provides opportunities for mankato area youth hockey players to learn and improve their skills through competitive league and tournament play. The organization teaches the value of good sportsmanship and a positive attitude of team participation, loyalty, respect, and responsibility. The organization serves youth ages 5 to 15. This past year approximately 500 families were members of mankato area hockey teams.
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 97% 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 94
- Accountability: 79
- Sustainability: 55
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.1%; rating input score 89
- Program expense ratio: 97.8%; rating input score 98
- Fundraising efficiency: Limited
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: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 9%; rating input score 59; 59th percentile among comparable filings
- Total-asset coverage ratio: 0.98; rating input score 42; 42nd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 2.8%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: 8% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: 8.2% per year; rating input score 100; 60th percentile among comparable filings
- Asset growth: 7.3% per year; rating input score 100; 49th percentile among comparable filings
Details
- Where the money goes: 89.1% of revenue deployed · 97.8% of spending went to programs
- Governance: 17 of 17 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $909K in reported program spending
- Leadership: top reported pay $26K · 18 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- Review — Sustainability: Operating margin scored 59/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.