Trenton Hockey Association Inc

Nonprofit profile at a glance

EIN
237353974
IRS 990 coverage
2012–2018
Forms available
Form 990 2018
Location
Trenton, MI, USA
Phone
7346764700
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Winter Sports

Reported finances

Revenue
$371,960
Expenses
$362,094
Assets
$77,652
Liabilities
$13,674

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • MARINO GUIDI (DIRECTOR)
  • ROBERT MCGEE (DIRECTOR)
  • RICHARD ANDERSON (DIRECTOR)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a competent and trained coaching staff whose purpose is to encourage the playing of hockey in the city of trenton, Michigan by boys & girls eighteen years of age & under, and still in school to improve individual player and team capabilities; to promote competitiveness, sportsmanship, and fair play.

What it reported doing in 2018

Provided competent and trained coaching staff who encouraged the playing of ice hockey and improved player and team capabilities of boys and girls aged eighteen years and under in the city of trenton

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.4%; rating input score 96
  • Program expense ratio: 99%; rating input score 99
  • 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: 88.9%; rating input score 89; 23rd 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: 2.7%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 11.4% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 96.4% of revenue deployed · 99% of spending went to programs
  • Governance: 8 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $359K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2012 to 2018
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.