St Cloud Youth Hockey Association Inc

Nonprofit profile at a glance

EIN
237268066
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
St Cloud, MN, USA
Phone
3202591428
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,431,413
Expenses
$1,281,568
Assets
$1,885,623
Liabilities
$284,411

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

Leadership & pay

27 people listed

Executive titles in this filing

  • JARED SMITH (PRESIDENT)
  • KURT MEEMKEN (1ST VICE PRESIDENT)
  • AMANDA BERRY (2ND VICE PRESIDENT/PEEWEE)

Highest reported compensation

  • NIKKI CIMENSKI (BOARD MEMBER/GAMBLING MANA): $78,159 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

St cloud youth hockey association will strive toward providing all members with a positive growing environment, which enhances a competitive spirit defining sportsmanship and respect for others through the sport of hockey.

What it reported doing in 2024

Provided an opportunity for aproximately 366 young boys and girls to be part of a hockey program which includes games, practices, and instructional camps.

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 85
  • Accountability: 80
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.9%; rating input score 49
  • Program expense ratio: 54.2%; rating input score 54
  • Fundraising efficiency: $0.01 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 86.6%; rating input score 87; 37th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96.3%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.5%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 10.3% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 18.4% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 48.9% of revenue deployed · 54.2% of spending went to programs
  • Governance: 26 of 27 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $695K in reported program spending
  • Leadership: top reported pay $78K · 27 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 8 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.