Minuteman Flames Minor Hockey Association Inc
Nonprofit profile at a glance
- EIN
- 042989275
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-EZ 2021
- Location
- Concord, MA, USA
- Phone
- 9783698848
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Winter Sports
Reported finances
- Revenue
- $1,996,888
- Expenses
- $1,757,969
- Assets
- $1,471,862
- Liabilities
- $646,600
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- H LARUE RENFROE (PRESIDENT/TREASURER/DIRECTOR)
Highest reported compensation
- H LARUE RENFROE (PRESIDENT/TREASURER/DIRECTOR): $591,442 total reported compensation
- BRIAN E FARLEY (CLERK): $289,544 total reported compensation
- LYNDA A RENFROE (DIRECTOR): $10,320 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 purpose is to foster a regional amateur hockey program for participation in regional, national and itnernational amateur leagues and tournaments.
What it reported doing in 2024
To foster a regional amateur hockey program for participation in regional, national, and internation amateur leagues and tournaments.
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 65
- Accountability: 18
- Sustainability: 48
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.5%; rating input score 74
- Program expense ratio: 84.6%; rating input score 85
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 12%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 0.84; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: 0.44; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 8.9%; rating input score 41; 41st percentile among comparable filings
Growth
- Program expense growth: 1.3% per year; rating input score 100; 23rd percentile among comparable filings
- Revenue growth: -0.8% per year; rating input score 0; 12th percentile among comparable filings
- Asset growth: 6.1% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 74.5% of revenue deployed · 84.6% of spending went to programs
- Governance: 0 of 2 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.5M in reported program spending
- Leadership: top reported pay $591K · 3 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $263K reported
- Consistency: 18 of 18 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 13 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Related organizations: 5 filed related-organization links
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- High — Sustainability: Liabilities to assets ratio scored 18/100.
- Moderate — Sustainability: Officer compensation ratio scored 41/100.