Moorhead Youth Hockey Association

Nonprofit profile at a glance

EIN
237221429
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Moorhead, MN, USA
Phone
2182335021
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Winter Sports

Official website

Reported finances

Revenue
$2,543,506
Expenses
$2,627,493
Assets
$7,945,168
Liabilities
$4,217,744

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

Leadership & pay

16 people listed

Executive titles in this filing

  • BRANDON KREPS (PRESIDENT)
  • JANA ELLIOTT (VICE PRESIDENT)
  • ELLI LAURILA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ROB GRAMER (HOCKEY DIRECTOR): $124,000 total reported compensation
  • ELLI LAURILA (EXECUTIVE DIRECTOR): $76,054 total reported compensation

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

Overview

Mission

Promote educational and athletic aspects of skating, hockey and other winter sports for youth of moorhead and the surrounding area.

What it reported doing in 2024

The association operates a hockey program for youth in the city of moorhead, mn. The program helps youth who participate become better citizens, better sportspersons, and more learned in the sport of hockey and the art of skating. The program provides the youth with safe and enjoyable experiences, AIDS them in their physical, social and mental development and provides them an opportunity to develop a set of values such as self control, patience and courage. There were 510 registered youth hockey players for the 2024-25 season.

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 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.8%; rating input score 94
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: $54.91 raised per $1 spent on fundraising; rating input score 80; 80th 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: 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 3.02; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 7.6%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 13.7% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 18% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 93.8% of revenue deployed · 85.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $124K · 16 people listed
  • Highest-paid contractors: 1 contractor listed · $124K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.