Western Colorado Hockey League

Nonprofit profile at a glance

EIN
301271086
IRS 990 coverage
2021–2022
Forms available
Form 990 2022
Location
Glenwood Springs, CO, USA
Phone
9706181935
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$355,145
Expenses
$287,213
Assets
$195,132
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • TIMOTHY KWIATKOWSKI (PRESIDENT)
  • CHRIS MILLER (VICE PRESIDENT)

People named in this filing

  • TIMOTHY KWIATKOWSKI (PRESIDENT)
  • CHRIS MILLER (VICE PRESIDENT)
  • RYAN DINGLE (SECRETARY/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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide an accelerated youth ice hockey program for committed players demonstrating high level skill and sought after character traits. Mountain select offers a local opportunity for mountain players to compete in roughly 20 games in a tier 2 league backed by roughly 25 practice hours with well-qualified and vetted coaching staff.

What it reported doing in 2022

Western Colorado hockey league's primary program service accomplishment consists of fostering youth development through hockey programs that cater to adolescents lacking access to youth hockey due to the minimal opportunities for participation in youth sports in western Colorado. Expenses cover fees to utilize the instruction of experienced coaches and directors, ice rental fees for practice, game, and tournament time, as well as uniforms.

Operating model

Revenue model
Earned-program. 100% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81%; rating input score 81
  • Program expense ratio: 99.4%; 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.1%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 46.9% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 15% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 42.2% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 81% of revenue deployed · 99.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $286K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.