Detroit Lakes Youth Hockey Association Incorporated in Detroit Lakes, Minnesota (MN)

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Detroit Lakes Youth Hockey Association Incorporated
Employer Identification Number (EIN)411449892
Name of OrganizationDetroit Lakes Youth Hockey Association Incorporated
AddressPO BOX 393, Detroit Lakes, MN 56502-0393
SubsectionCharitable Organization
Ruling Date03/1984
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period04/2014
Assets$100,000 to $499,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$176,437
Amount of Income$313,688
Form 990 Revenue Amount$261,503
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Winter Sports (Snow and Ice)


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Amount of income in 2014: $313,688 (it was $260,086 in 2013)
This organization: 

 $313,688
Other organizations performing similar types of work: 

 $240,164

Assets in 2014: $176,437 (it was $220,021 in 2013)
Detroit Lakes Youth Hockey Association Incorporated: 

 $176,437
Other organizations performing similar types of work: 

 $141,577

Expenses in 2014: $266,135
Detroit Lakes Youth Hockey Association Incorporated: 

 $266,135
Other organizations performing similar types of work: 

 $225,635

Income to expenses ratio in 2014: 1.2
Detroit Lakes Youth Hockey Association Incorporated: 

 1.2
Other organizations performing similar types of work: 

 1.1

Grants share in income in 2014: 81.3%
Detroit Lakes Youth Hockey Association Incorporated: 

 81.3%
Other organizations performing similar types of work: 

 2.9%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNoYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNoNo
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?NoNoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYesYes
Did the organization report more than $15,000 of gross income from gaming activities?YesYesYes
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoNoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096253535
The number of Forms W-2G111
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return111
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$15,000$13,500$0
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization000
Total number of independent contractors who received more than $100,000 of compensation from the organization000
Statement of Revenue
2011201220132014
Total revenue$218,052$238,166$260,086$261,503
Contributions, Gifts, Grants and Other Similar Amounts$118,336$133,647$176,163$212,669
Program Service Revenue$0$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$562$369$8$79
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$0$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$2,000$0
Net income/loss from fundraising events$36,872$48,279$33,349$33,477
Gross income from fundraising events$56,154$67,246$57,170$55,390
Less: direct expenses$19,282$18,967$23,821$21,913
Net income/loss from gaming activities$36,272$31,525$34,446$-282
Gross income from gaming activities$77,000$76,450$96,098$0
Less: direct expenses$40,728$44,925$61,652$282
Net income/loss from sales of inventory$26,010$24,346$14,120$15,560
Gross sales of inventory, less returns and allowances$58,190$53,202$45,099$45,550
Less: cost of goods sold$32,180$28,856$30,979$29,990
Miscellaneous Revenue$0$0$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$200,227$224,873$273,314$266,135
Grants and other assistance to domestic organizations and domestic governments$0$85$0
Grants and other assistance to domestic individuals$941$500$500
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$14,000$15,000$18,000$0
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$0$0$0$0
Pension plan accruals and contributions$0$0$0
Other employee benefits$0$0$0
Payroll taxes$918$1,172$1,409$1,151
Fees for services (non-employees)
Management$0$0$0
Legal$0$0$0
Accounting$2,500$2,500$2,500
Lobbying$0$0$0
Professional fundraising services$0$0$0$0
Investment management fees$0$0$0
Other$0$0$0
Advertising and promotion$1,397$2,254$1,901
Office expenses$1,831$1,780$643
Information technology$0$0$0
Royalties$0$0$0
Occupancy$74,203$106,065$75,904
Travel$18,381$18,039$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$0$0$0
Interest$0$0$0
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$5,195$7,434$7,434
Insurance$492$546$0
Other expenses$2,373$4,975$416
Other expenses$523$346$69,219
Other expenses$80,151$79,298$106,467
Balance Sheet
2011201220132014
Total assets$159,363$210,360$220,021$176,437
Cash - non-interest-bearing$0$0$0
Savings and temporary cash investments$109,032$109,940$57,472
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$14,875$10,385$26,703
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$0$138$138
Prepaid expenses and deferred charges$0$0$0
Land, buildings, and equipment: cost or other basis$86,453$99,558$92,124
Investments - publicly traded securities$0$0$0
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$0$0$0
Total liabilities$-215$37,489$60,378$22,309
Accounts payable and accrued expenses$5,050$38,752$12,309
Grants payable$0$0$0
Deferred revenue$0$0$0
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$32,439$21,626$10,000
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0$0
Total net assets or fund balances$159,578$172,871$159,643$154,128
Unrestricted net assets$172,871$0$0
Temporarily restricted net assets$0$0$0
Permanently restricted net assets$0$0$0
Capital stock or trust principal, or current funds$0$158,265$152,750
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$1,378$1,378
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2010 - 2014)
2010 - 2014 Total
Public Support$747,503
Subtotal Support$747,503
Gifts, grants, contributions, and membership fees received$747,503
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$760,950
Public Support$747,503
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$13,447
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Moorhead Youth Hockey Assn707 Se Main Ave, Moorhead, MN 56560-3898MN1973-01$7,397,846
2Anoka Area Ice Arena Association Inc4111 7th Ave Nw, Anoka, MN 55303-4839MN1983-10$5,658,731
3Monticello Youth Hockey Program IncPO BOX 584, Monticello, MN 55362-0584MN1984-11$5,336,719
4Anoka Area Hockey Association IncPO BOX 112, Anoka, MN 55303-0112MN1978-09$5,018,183
5Champlin Park Hockey AssociationPO BOX 38, Champlin, MN 55316-0038MN1995-02$4,606,296
6Minneapolis Hockey Association Inc, Washburn Amateur Hockey Association1624 E 57th St, Minneapolis, MN 55417-2631MN1975-12$3,481,712
7Thief River Falls Amateur Hockey AssociationPO BOX 6, Thief Rvr Fls, MN 56701-0006MN1979-12$2,601,649
8Princeton Youth Hockey Association IncPO BOX 398, Princeton, MN 55371-0398MN1981-02$2,078,880
9Woodbury Area Hockey Club9854 Norma Ln, Woodbury, MN 55125-4835MN1975-11$1,734,441
10Western Collegiate Hockey Association7700 France Avenue S, Edina, MN 55435-5847MN1964-08$1,531,614
11Team Gilboa Ski Club Of MinnesotaPO BOX 44275, Eden Prairie, MN 55344-1275MN1987-07$547,260
12United States Hockey Hall Of Fame IncPO BOX 679, Eveleth, MN 55734-0679MN1969-06$434,125
13Willmar Hockey Association IncPO BOX 445, Willmar, MN 56201-0445MN1970-10$168,142
14United States Ski Association Central Division7593 Debbie Ln, Eden Prairie, MN 55346-4004MN1952-10$158,044
15Wadena Hockey Club IncPo Box 522, Wadena, MN 56482MN1994-08$134,005
16United States Ski Association-Central Division Regio8051 Prairie Trl, Rockford, MN 55373-9342MN1980-03$126,002
17Twig Hockey Association IncPO BOX 1081, Twig, MN 55791-1081MN1992-02$31,978
18Central Lakes Snowmobile ClubPO BOX 11, Watkins, MN 55389MN1996-12$0
19Star Of The North Skating ClubPo Box 111, Grand Rapids, MN 55744MN1987-08$0
20Winter Wonderland Figure Skating Club IncPo Box 464, Little Falls, MN 56345MN1993-10$0
Number of organizations performing similar types of work
Alaska8
Arkansas1
Arizona2
California8
Colorado12
Connecticut7
Delaware1
Florida5
Georgia1
Iowa2
Idaho5
Illinois12
Indiana4
Kansas2
Massachusetts42
Maryland5
Maine9
Michigan27
Minnesota44
Missouri3
Montana2
North Carolina1
North Dakota7
Nebraska2
New Hampshire8
New Jersey1
New Mexico1
Nevada3
New York27
Ohio4
Oklahoma1
Oregon2
Pennsylvania7
Rhode Island5
South Carolina1
South Dakota3
Tennessee3
Texas3
Utah2
Virginia4
Vermont5
Washington7
Wisconsin19
West Virginia3
Wyoming2
Total323

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