2024-03-15T18:08:28-05:00 2023-04-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2022-05-01 042989275 MINUTEMAN FLAMES MINOR HOCKEY ASSOCIATION INC MINU 9783698848 PO BOX 1281 CONCORD MA 01742 BRIAN E FARLEY CLERK 9783698848 2024-03-14 1 BRIAN FARLEY 999009999 0 MICHAEL A BARTUCCA P00028672 6179129000 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z H LARUE RENFROE PO BOX 1281 CONCORD MA 01742 63010 0 X WWW.MINUTEMANFLAMES.COM X 1988 MA TO FOSTER A REGIONAL AMATEUR HOCKEY PROGRAM FOR PARTICIPATION IN REGIONAL, NATIONAL AND INTERNATIONAL AMATEUR LEAGUES AND TOURNAMENTS. 2 0 0 126 0 0 0 0 0 63010 0 0 0 0 0 63010 0 0 0 0 0 0 0 0 0 0 64806 0 64806 0 -1796 93581 673899 95026 677140 -1445 -3241 X THE ORGANIZATION'S PRIMARY PURPOSE IS TO FOSTER A REGIONAL AMATEUR HOCKEY PROGRAM FOR PARTICIPATION IN REGIONAL, NATIONAL AND INTERNATIONAL AMATEUR LEAGUES AND TOURNAMENTS. 1 0 27382 63010 THE NON-FOR-PROFIT MINUTEMAN FLAMES MINOR HOCKEY ASSOCIATION, INC. (THE MM FLAMES INC) CEASED ITS OPERATIONS AT THE END OF ITS FISCAL YEAR 2019 THAT ENDED ON APRIL 30, 2019 BECAUSE STARTING IN MARCH 2019 IT ENTERED INTO AN AGREEMENT WITH THE FOR-PROFIT MINUTEMAN FLAMES MINOR HOCKEY ASSOCIATION, LLC (THE MM FLAMES LLC) TO SELL ALL OF ITS ASSETS AND LIABILITIES AS WELL AS ITS CONTINUED OPERATIONS TO THE MM FLAMES LLC. THE SALE REQUIRED THE APPROVAL OF THE MASSACHUSETTS STATE'S ATTORNEY GENERAL OFFICE (THE MA AG). THE APPROVAL OF THE SALE BY THE MA AG WAS NEVER FINALIZED. BECAUSE OF THIS IN MARCH 2023 THE MM FLAMES LLC CEASED ITS ONGOING OPERATIONS AND THE MM FLAMES INC RESUMED ITS OPERATIONS AND CONDUCTED THE PLAYER TRYOUTS FOR THE 2023/2024 YOUTH HOCKEY SEASON WHICH RESULTED IN A NOMINAL LEVEL OF REVENUE AND EXPENSES FOR THE PERIOD MARCH 2023 THROUGH THEN END OF ITS FISCAL YEAR 2023 THAT ENDED ON APRIL 30, 2023. THE TRANSFER OF THE RESIDUAL MM FLAMES LLC NET ASSETS TO THE MM FLAMES INC IS ANTICIPATED TO OCCUR IN THE NEAR FUTURE. 27382 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 MA X H LARUE RENFROE 9783698848 84 SOUTH STREET CARLISLE MA 01741 H LARUE RENFROE PRESIDENT/TREASURER/DIRECTOR 8.00 32.00 X X 0 475553 61187 LYNDA A RENFROE DIRECTOR 2.00 24.00 X X 0 11428 0 BRIAN E FARLEY CLERK 1.00 39.00 X 0 253066 70912 0 740047 132099 0 0 1 0 0 TRYOUT FEES 711300 63010 63010 63010 63010 63010 0 0 11026 11026 199 199 ADMIN & MANAGEMENT FEES 26398 26398 ICE RENTAL 25273 25273 SUPPLIES 323 323 REFEREES FEES 187 187 1400 1400 64806 27382 37424 0 699 523013 422 123178 30495 92882 92683 0 57781 93581 673899 16153 12466 537322 78873 127352 95026 677140 X -1445 -3241 -1445 -3241 93581 673899 -1796 0 X 0 0 0 X 1337099 63010 1400109 1337099 63010 1400109 0 0 0 1400109 1337099 63010 1400109 1.00000 0.89750 0.00000 X 123178 30495 92683 92683 DUE FROM MINUTEMAN FLAMES LLC 57781 57781 DUE TO NEW ENGLAND SPORTS MANAGEMENT CORP 100955 DUE TO ASSURANCE TECHNOLOGY CORPORATION 26397 127352 0 0 0 0 0 0 0 0 0 H LARUE RENFROE PRESIDENT/TREASURER/DIRECTOR 0 474193 0 0 0 1360 0 33690 0 27497 0 536740 0 0 BRIAN E FARLEY CLERK 0 251567 0 0 0 1499 0 43415 0 27497 0 323978 0 0 NEW ENGLAND SPORTS MANAGEMENT CORP ENTITY MORE THAN 35% OWNED BY THE PRESIDENT OF THE ORG., H. LARUE RENFROE 25522 ICE RENTAL, LOCKER ROOMS RENTAL, REFEREE FEES 0 ASSURANCE TECHNOLOGY CORPORATION ENTITY MORE THAN 35% OWNED BY THE PRESIDENT OF THE ORG., H. LARUE RENFROE 26397 MANAGEMENT AND ADMINISTRATION FEES 0 FORM 990, PART III, LINE 2 MINUTEMAN FLAMES MINOR HOCKEY ASSOCIATION, INC. RESUMED ITS OPERATIONS AND CONDUCTED HOCKEY PLAYER TRYOUTS TOWARDS THE END OF THE FISCAL YEAR. PLEASE REFER TO FORM 990, PART III, LINE 4A FOR ADDITIONAL INFORMATION. FORM 990, PART VI, SECTION A, LINE 2 H. LARUE RENFROE, PRESIDENT AND TREASURER, AND LYNDA RENFROE, DIRECTOR, HAVE A FAMILY RELATIONSHIP. H. LARUE RENFROE, PRESIDENT AND TREASURER, AND BRIAN E. FARLEY, CLERK, HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION CURRENTLY DOES NOT HAVE ORGANIZED COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD TO ENSURE THAT THERE ARE NO OMISSIONS OR MISSTATEMENTS OF MATERIAL FACTS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B) HAS READ AND UNDERSTAND THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY, AND D) UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR AGREEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDED IF A CONFLICT OF INTEREST EXISTS. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DTERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS WILL BE AVAILABLE TO THE PUBLIC INSPECTION UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 IS AVAILABLE VIA CANDID AND MASSACHUSETTS ATTORNEY GENERAL WEBSITES. MINUTEMAN SPARKS YOUTH HOCKEY ASSOCIATION INC 84 SOUTH STREET CARLISLE MA 017411515 463307013 REGIONAL AMATEUR HOCKEY PROGRAM MA 501(C)(3) LINE 10 0 QUAD RINK LIMITED PARTNERSHIP 84 SOUTH STREET CARLISLE MA 017411515 043285853 LEASING OF REAL ESTATE MA N/A 0 0 NEW ENGLAND SPORTS MANAGEMENT INC 84 SOUTH STREET CARLISLE MA 017411515 043168827 HOSTING OF HOCKEY TOURNAMENTS AND ICE SKATING EVENTS MA N/A S 0 ASSURANCE TECHNOLOGY CORPORATION 84 SOUTH STREET CARLISLE MA 017411515 042765216 ENGINEERING MA N/A S 0 ATC POWER SYSTEM INC 84 SOUTH STREET CARLISLE MA 017411515 020374626 ENGINEERING MA N/A S 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0