Southeastern Massachusetts Regional Youth Hockey Association Inc
Nonprofit profile at a glance
- EIN
- 043111739
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Mansfield, MA, USA
- Phone
- 6178753364
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Winter Sports
Reported finances
- Revenue
- $922,991
- Expenses
- $954,603
- Assets
- $544,636
- Liabilities
- $489,872
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- BRIAN ARCHIBALD (PRESIDENT & ICE SCHEDULER)
- SUSIE CAMPBELL (VICE PRESIDENT)
People named in this filing
- BRIAN ARCHIBALD (PRESIDENT & ICE SCHEDULER)
- SUSIE CAMPBELL (VICE PRESIDENT)
- ERIC JOHNSON (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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purposes of the corporation, as set forth in the articles of organization, are exclusively charitable, educational or recreational, within the meaning of section 501(c)(3) of the internal revenue code, as amended, or the corresponding provision of any future tax law ("section 501(c)(3)"). In furtherance of such purposes, the corporation shall have the same powers as an individual to do all things necessary or convenient to carry out these purposes, as set forth in the articles of organization and these by-laws. The specific purposes of the corporation are: (a) to promote amateur hockey or skating teams and to run a youth hockey league; and (b) all such other purposes as are permissible for a corporation formed under chapter 180 of the Massachusetts general laws.
What it reported doing in 2024
Provided organized skating & participation in youth hockey leagues for youth of southeastern Massachusetts.
Operating model
- Revenue model
- Earned-program. 96% 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
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: 88
- Transparency & Controls: 90
- Accountability: 88
- Sustainability: 31
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.5%; 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.4%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 0.57; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.9; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 13.3% per year; rating input score 100; 72nd percentile among comparable filings
- Revenue growth: 11.6% per year; rating input score 100; 71st percentile among comparable filings
- Asset growth: 15.8% per year; rating input score 100; 74th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 97.5% of spending went to programs
- Governance: 14 of 14 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $930K in reported program spending
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 3 filed schedules
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- 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: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 27/100.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.