Roseville Area Youth Hockey Association
Nonprofit profile at a glance
- EIN
- 237086360
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Roseville, MN, USA
- Phone
- 6512606106
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $794,330
- Expenses
- $894,030
- Assets
- $2,270,761
- Liabilities
- $1,553,790
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- PHILLIP DISKERUD (CEO)
Highest reported compensation
- PHILLIP DISKERUD (CEO): $8,750 total reported compensation
- BRIAN BORGESTAD (DIR OF GIRLS): $1,000 total reported compensation
- JUSTIN BROWN (OPERATIONS D): $1,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide training and competition in ice hockey for ages 6-18
What it reported doing in 2024
Provide players with extra hockey experiences to play a variety of different teams through tournaments
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 99% 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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 92
- Transparency & Controls: 90
- Accountability: 59
- Sustainability: 36
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 93.6%; rating input score 94
- Fundraising efficiency: $12.12 raised per $1 spent on fundraising; rating input score 44; 44th 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 69.2%; rating input score 69; 15th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -12.6%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 2.54; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0.68; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 1.4%; rating input score 59; 59th percentile among comparable filings
Growth
- Program expense growth: 6.5% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 5% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: 6.9% per year; rating input score 100; 47th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 93.6% of spending went to programs
- Governance: 9 of 13 board members independent · 4 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $836K in reported program spending
- Leadership: top reported pay $9K · 13 people listed
- Consistency: 32 of 32 current checks pass
- Schedules: 4 filed schedules
- Filing history: 8 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 5 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.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
- High — Sustainability: Operating margin scored 14/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.
- Review — Sustainability: Officer compensation ratio scored 59/100.