The Rinks Foundation

Nonprofit profile at a glance

EIN
873601813
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Corona Del Mar, CA, USA
Phone
9497604300
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Recreational Centers

Official website

Reported finances

Revenue
$21,739,970
Expenses
$22,811,268
Assets
$25,880,858
Liabilities
$17,112,328

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

Leadership & pay

11 people listed

Executive titles in this filing

  • AARON TEATS (CHIEF EXECUTIVE OFFICER)
  • ART TROTTIER (PRESIDENT)

Highest reported compensation

  • AUDREY HODGES (CONTROLLER): $200,751 total reported compensation
  • ALEX CHANG (FIGURE SKATING DIRECTOR): $119,341 total reported compensation
  • TONY WITT (GENERAL MANAGER): $111,031 total reported compensation

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

Overview

Mission

Develop the sport of hockey in orange county and san diego communities.

What it reported doing in 2024

Club travel hockey - ochc (orange county hockey club) and jr ice dogs are dedicated to the development of each young player and his or her work ethic, determination and commitment through the sport of hockey. We are committed to help our young hockey players achieve their aspirations and have fun while doing so. Our "a/b" teams offer a balance of skill development and competition in the southern California amateur hockey association "scaha" league as well as attend both local and regional tournaments. Tier ii "aa" players are offered skill development at a more complex level coupled with practice programs that are specifically designed for the advanced player. Our "aa" teams participate in scaha, caha weekends as well as compete in regional and national tournaments. Extending this strong foundation, our tier i "aaa" teams gain the highest possible developmental and competitive learning experience by playing at the state, regional and national level. At the top level, our tier i "aaa" teams develop elite players who are capable of attaining their future hockey goals.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: $120.14 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.9%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 12.8% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: -7.9% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 84.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $19.2M in reported program spending
  • Leadership: top reported pay $201K · 11 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $678K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.