Perham Area Youth Hockey Association

Nonprofit profile at a glance

EIN
204984213
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-T 2025, Form 990-N 2012
Location
Perham, MN, USA
Phone
2183464200
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Winter Sports

Reported finances

Revenue
$304,019
Expenses
$272,804
Assets
$299,355
Liabilities
$7,346

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • TRENT SWANSON (PRESIDENT)

People named in this filing

  • TRENT SWANSON (PRESIDENT)
  • JOE GJERDE (SECRETARY)
  • JACK DECONCINI (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide community youth hockey

What it reported doing in 2025

To provide equipment, supplies, and licenses for community youth hockey involvement

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.

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: 80
  • Transparency & Controls: 93
  • Accountability: 64
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.4%; rating input score 86
  • Program expense ratio: 96%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.4%; rating input score 99; 61st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.3%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 25.2% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 18.1% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 86.4% of revenue deployed · 96% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $262K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.