Washington County Youth Hockey Association Inc

Nonprofit profile at a glance

EIN
391425430
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
West Bend, WI, USA
Phone
2623350876
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Winter Sports

Official website

Reported finances

Revenue
$867,292
Expenses
$838,009
Assets
$2,728,928
Liabilities
$981,011

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

Leadership & pay

9 people listed

Executive titles in this filing

  • ADAM LEONZAL (PRESIDENT)
  • JIM INGMAN (VICE PRESIDENT)
  • GREG PETERMANN (PAST PRESIDENT)

People named in this filing

  • ADAM LEONZAL (PRESIDENT)
  • JIM INGMAN (VICE PRESIDENT)
  • NICOLAS NOVACZYK (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 Washington county youth hockey association provides hockey and ice-skating instruction to youth and members of the community and provides organized playing times for the youth of Washington county. Additionally, wcyha provides the indoor ice arena to the community at large for recreation and provides times for the general public to use the ice for recreation.

What it reported doing in 2024

Provide hockey instruction and organized playing times for the youth and members of Washington county. Provide instruction and organized playing times for adults who are new to playing hockey. This past year wcyha had 238 skaters on 11 hockey teams up to age 15 years. Wcyha hosted 6 tournaments for skaters up to age 15 years. Wcyha's teams also travel to other rinks to play organized games. Wcyha provided introduction-to-hockey lessons during three, seven-week sessions for 13 to 22 students per session for children up to 8 years old.

Operating model

Revenue model
Other-operating. 82% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.7%; rating input score 81
  • Program expense ratio: 82.9%; rating input score 83
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.4%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 3.26; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 80.7% of revenue deployed · 82.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $695K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.