Nh Junior Avalanche Inc

Nonprofit profile at a glance

EIN
020569117
IRS 990 coverage
2012–2016
Forms available
Form 990 2016
Location
Hooksett, NH, USA
Phone
6036680795
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Disaster Preparedness and Relief Services

Official website

Reported finances

Revenue
$718,144
Expenses
$650,392
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • BRUCE HARVEY (VICE PRESIDENT)
  • TOM ROGERS (VICE PRESIDENT)
  • CASEY KESSELRING (PRESIDENT)

Highest reported compensation

  • CASEY KESSELRING (PRESIDENT): $42,030 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Th nh junior avalanche (the avalanche) was founded in march 2001 (tax exempt status was granted effective in january 2011) to provide a hockey development program with important advantages compared to traditional travel hockey organizations, including access to the most desirable prime-time hours at one of the best hockey facilities in new england. The philosophy is simple: to provide excellent instruction and development to those youngsters truly interest in making the commitment to travel hockey, and to improvement. At the same time, the goal is to try to instill respect for teammates, opponents, and officials and the virture of old-fashioned sportsmanship that includes graciousness in both victory or defeat. Parents are also asked to reinforce these lessons with their own behavior at the rink. Just as importantly, the goal is to provide a positive and friendly environment so that hockey remains fun and kids develop a love for the game, as well as develop their athletic skill.

What it reported doing in 2016

The mission is to provide instruction and development for youths interested in the sport of hockey.

Operating model

Revenue model
Earned-program. 100% 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

SUPPORTED - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 60
  • Sustainability: 38
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 98.6%; rating input score 99
  • 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: 50%; rating input score 50; 9th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.4%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 6.5%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: -42.1% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 98.6% of spending went to programs
  • Governance: 3 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $641K in reported program spending
  • Leadership: top reported pay $42K · 5 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2012 to 2016
  • 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: Independent voting board scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.