Midwest Junior Hockey League

Nonprofit profile at a glance

EIN
455398978
IRS 990 coverage
2012–2013
Forms available
Form 990 2013
Location
St Ignace, MI, USA
Phone
9062980669
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Winter Sports

Official website

Reported finances

Revenue
$95,800
Expenses
$95,726
Assets
$10,422
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

2 people listed

Highest reported compensation

  • SCOTT GARDINER (COMMISSIONER): $12,500 total reported compensation
  • DOUGLAS GOUDREAU (SECRETARY/TR): $6,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose or purposes for which the mwjhl is organized and operated shall be exclusively for charitable and educational purposes; and more specifically as follows: to perpetuate the sport of ice hockey as a healthy competitive opportunity for junior-aged youth; to promulgate rules governing the conduct of play during an ice hockey game between teams in the mwjhl in conjunction with aau; to promulgate rules regarding the relationship between players and member teams; between member teams themselves; between member teams and the mwjhl; and between teams or other leagues, teams or associations. To arbitrate and settle disputes between member teams, and/or players; to communicate to the public the excitement and enjoyment available to those witnessing mwjhl competition, so that the sport of ice hockey within the various team locations can gain popularity in USA as a sport of acceptance as a wholesome, competitive activity.

What it reported doing in 2013

Provide opportunities for players to develop skills in an advanced level of coaching and team play which will further the players chances of playing collegiate and professional ice hockey.

Operating model

Revenue model
Membership-supported. 91% 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

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.8%; rating input score 46
  • Program expense ratio: 45.9%; rating input score 46
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 0%; rating input score 0; 9th 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.1%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 19.3%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 7.8% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 45.8% of revenue deployed · 45.9% of spending went to programs
  • Governance: 0 of 2 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $44K in reported program spending
  • Leadership: top reported pay $12K · 2 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2012 to 2013
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.