Owatonna Youth Hockey Association

Nonprofit profile at a glance

EIN
237087210
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Owatonna, MN, USA
Phone
5074561427
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$514,224
Expenses
$323,163
Assets
$530,547
Liabilities
$3,571

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

Leadership & pay

16 people listed

Executive titles in this filing

  • SCOTT MOHS (PRESIDENT)

Highest reported compensation

  • COLLEEN REHMAN (GAMBLING MAN): $48,775 total reported compensation
  • MARY KELVIE (TREASURER): $42,400 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 objective of the owatonna youth hockey association is to develop a competitive hockey program that will result in each player developing to the maximum of his or her ability while having fun. The program will attempt to achieve consistency in all levels. The program will provide every youth in owatonna with the opportunity to play organized hockey with players of comparable skill and interest. In owatonna with the opportunity to play organized hockey with players of comparable skill and interest.

What it reported doing in 2024

Owatonna youth hockey association, inc. (oyha) conducts activities related to providing ice hockey opportunities to children ages 9 thru 15. We sponsor boy's and girl's ice hockey teams for these young people, coaching and development. Our activities are sanctioned thru USA hockey, inc. And Minnesota hockey, inc. Oyha has an affiliation agreement with both these organizations. We raise funds thru charitable game under Minnesota law, operate a concession stand at the four seasons centre in owatonna, mn, provide sponsorship activities to local businesses and charge nominal fees to our families (members) who are registered in the program.

Operating model

Revenue model
Earned-program. 72% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.8%; rating input score 65
  • Program expense ratio: 96.9%; rating input score 97
  • 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: 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • 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: 37.2%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 28.2%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 11.7% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 64.8% of revenue deployed · 96.9% of spending went to programs
  • Governance: 16 of 16 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $313K in reported program spending
  • Leadership: top reported pay $49K · 16 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.