2025-01-24T15:16:21-06:00 2024-06-30 450310328 BRADY MARTZ & ASSOCIATES PC 2537 S UNIVERSITY DRIVE FARGO ND 58103 990 2023-07-01 237221429 MOORHEAD YOUTH HOCKEY ASSOCIATION MOOR 2182335021 707 SE MAIN AVE MOORHEAD MN 56560 BRANDON KREPS PRESIDENT 2182335021 2025-01-14 1 1 SARA LYNCH CPA P00988855 7012802100 2025-01-14 2023 2025-03-06 01:10:19Z BRANDON KREPS 707 SE MAIN AVE MOORHEAD MN 56560 21602788 0 X WWW.MOORHEADYOUTHHOCKEY.COM X 1971 MN PROMOTE EDUCATIONAL AND ATHLETIC ASPECTS OF SKATING, HOCKEY AND OTHER WINTER SPORTS FOR YOUTH OF MOORHEAD AND THE SURROUNDING AREA. 10 10 136 550 -63481 0 173461 248614 900372 1118366 273 177 1109314 1223882 2183420 2591039 0 0 0 0 962507 527996 141333 0 2439 1514528 2203728 2618368 2731724 -434948 -140685 8721087 8216367 4761991 4397956 3959096 3818411 PROMOTE EDUCATIONAL AND ATHLETIC ASPECTS OF SKATING, HOCKEY AND OTHER WINTER SPORTS FOR YOUTH OF MOORHEAD AND THE SURROUNDING AREA. 0 0 2372495 1118366 THE ASSOCIATION OPERATES A HOCKEY PROGRAM FOR YOUTH IN THE CITY OF MOORHEAD, MN. THE PROGRAM HELPS YOUTH WHO PARTICIPATE BECOME BETTER CITIZENS, BETTER SPORTSPERSONS, AND MORE LEARNED IN THE SPORT OF HOCKEY AND THE ART OF SKATING. THE PROGRAM PROVIDES THE YOUTH WITH SAFE AND ENJOYABLE EXPERIENCES, AIDS THEM IN THEIR PHYSICAL, SOCIAL AND MENTAL DEVELOPMENT AND PROVIDES THEM AN OPPORTUNITY TO DEVELOP A SET OF VALUES SUCH AS SELF CONTROL, PATIENCE AND COURAGE. THERE WERE 518 REGISTERED YOUTH HOCKEY PLAYERS FOR THE 2023-24 SEASON. 2372495 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 98 0 1 136 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 0 0 1 1 0 0 0 0 0 1 1 0 0 MN X ROB GRAMER 2182335021 707 SE MAIN AVE MOORHEAD MN 56560 X BOB BARTELT PRESIDENT 1.00 X X 0 0 0 TRACI STEFFEN DIRECTOR 1.00 X 0 0 0 NATE OSTENDORF DIRECTOR 1.00 X 0 0 0 JANA ELLIOTT VICE PRESIDENT 1.00 X X 0 0 0 DAVID STRUCK TREASURER 1.00 X X 0 0 0 LEIF JOHNSON DIRECTOR 1.00 X 0 0 0 MAKELL PAULING-NORMANDIN DIRECTOR 1.00 X 0 0 0 ANNE KALLHOFF DIRECTOR 1.00 X 0 0 0 JERILYN LEISETH DIRECTOR 1.00 X 0 0 0 BRANDON KREPS DIRECTOR 1.00 X 0 0 0 ROB GRAMER EXECUTIVE DIRECTOR 40.00 X 0 0 0 0 0 0 0 0 0 0 ROB GRAMER 4848 2ND ST SW MOORHEAD MN 56560 114000 1 248614 248614 REGISTRATIONS, ICE RENTAL 713990 646295 646295 TOURNAMENTS 711300 343038 343038 WARRIOR REVENUE 713990 129033 129033 1118366 177 177 141404 84034 57370 57370 18746973 18740664 6309 -63481 69790 288642 187051 101591 101591 LAWFUL PURPOSE GAMING EXPENSE 900099 550000 550000 CONTRACT REVENUE 900099 431824 431824 PLEDGE DISCOUNT 900099 62788 62788 14000 14000 1058612 2591039 1118366 -63481 1287540 X 398519 171363 227156 129477 54959 74518 16652 16652 22701 22701 6592 2718 1450 2424 28079 15864 12215 272431 272431 127626 126346 1280 183567 183567 311233 311233 35168 35168 OPERATING EXPENSES 431824 431824 COACHES AND REFEREES 204748 204636 112 WARRIOR EXPENSES 142431 142431 TOURNAMENTS 132691 132691 287985 287264 706 15 2731724 2372495 356790 2439 364436 262782 410031 271636 91582 110447 12934 12584 29268 24360 7524382 2217838 5593082 5306544 2219754 2228014 8721087 8216367 236066 168796 118950 178930 4406975 4050230 4761991 4397956 X 3549065 3514107 410031 304304 3959096 3818411 8721087 8216367 -140685 0 X X 0 1 X 1 0 X 410085 422625 756136 173461 255632 2017939 521783 791986 848410 900372 1118366 4180917 431050 347385 594880 917280 1058612 3349207 1362918 1561996 2199426 1991113 2432610 9548063 0 286183 511650 797833 286183 511650 797833 8750230 4606 965 462 273 177 6483 4606 965 462 273 177 6483 13555 94856 270322 208985 101591 689309 1381079 1657817 2470210 2200371 2534378 10243855 0.85420 0.86570 0.00060 0.00160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6858397 1710170 5148227 640985 507668 133317 25000 25000 5306544 DEFERRED TAX ASSET 244000 OPERATING LEASE ROU ASSET 1984014 2228014 X 5301729 2710690 2710690 2591039 0 2591039 5442414 2710690 2710690 2731724 0 2731724 PART X, LINE 2: IT IS THE OPINION OF MANAGEMENT THAT THE ASSOCIATION HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INFORMATION/TAX RETURNS OF THE ASSOCIATION ARE SUBJECT TO EXAMINATION BY THE UNITED STATES INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. ALL REQUIRED FILINGS ARE UP TO DATE. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAMING EXPENSES 2,439,605. COST OF GOODS SOLD 187,051. FUNDRAISING EXPENSES 84,034. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAMING EXPENSES 2,439,605. COST OF GOODS SOLD 187,051. FUNDRAISING EXPENSES 84,034. SOCIAL 59220 59220 3200 6789 5816 11952 WREATH SALES 42710 42710 27633 3 39474 39474 28644 141404 141404 3200 6789 5816 68229 84034 57370 852219 672274 110155 0 17554774 15022391 287994 2551220 0 339980 56395 40235 0 18746973 15751060 287994 2701610 18740664 6309 MN 1 0 1 0 1.00000 ANNE NORRIS 707 SE MAIN AVE MOORHEAD MN 56560 0 ANNE NORRIS 84734 ADMINISTRATION AND SUPERVISION OF GAMES X 1 550000 FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION IS ORGANIZED OF MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990: TWO OF THE ASSOCIATION'S LEAD OFFICERS (PRESIDENT AND VICE PRESIDENT OR TREASURER) AND EXECUTIVE DIRECTOR REVIEW THE DRAFT 990 AFTER IT IS PRESENTED BY THE ASSOCIATION'S PREPARER. THEREAFTER, CORRECTIONS ARE PRESENTED BY MANAGEMENT TO THE PREPARER. THE FINAL RETURN IS REVIEWED BY THE LEAD OFFICERS NOTED PRIOR TO FILING OF THE FINAL 990 WITH THE IRS. AT THE FIRST MEETING OF THE BOARD FOLLOWING THE FILING OF THE 990 WITH THE IRS, THE COMPLETE FORM IS PRESENTED TO THE BOARD BY THE ASSOCIATION'S LEAD OFFICERS WITH THE RESPONSIBILITY OVER THE FORM 990'S REVIEW; THEREAFTER, QUESTIONS ARE TAKEN AND THE FORM AND ITS PRESENTATION ARE DISCUSSED AND THE FORM IS ACCEPTED. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION PROCESS FOR TOP OFFICAL COMPENSATION IS DETERMINED BASED UPON SKILL, KNOWLEDGE OF THE DUTIES OF THE POSITION. THE BOARD ALSO CONSIDERED COMPENSATION LEVELS BASED ON MARKET RATES. THE BOARD DOES ANNUAL PERFORMANCE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E OPERATING LEASE EXPENSE: PROGRAM SERVICE EXPENSES 79,001. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,001. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 68,033. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,033. FACILITIES AND EQUIPMENT: PROGRAM SERVICE EXPENSES 58,941. MANAGEMENT AND GENERAL EXPENSES 235. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59,176. JERSEYS: PROGRAM SERVICE EXPENSES 23,777. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,777. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 17,916. MANAGEMENT AND GENERAL EXPENSES 384. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,300. BAD DEBT: PROGRAM SERVICE EXPENSES 16,845. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,845. HOCKEY EQUIPMENT: PROGRAM SERVICE EXPENSES 16,693. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,693. FEES AND TAXES: PROGRAM SERVICE EXPENSES 6,055. MANAGEMENT AND GENERAL EXPENSES 25. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,080. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 5,544. MANAGEMENT AND GENERAL EXPENSES 62. FUNDRAISING EXPENSES 15. TOTAL EXPENSES 5,621. PRO SHOP: PROGRAM SERVICE EXPENSES 4,729. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,729. TROPHIES/AWARDS: PROGRAM SERVICE EXPENSES 2,383. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,383. DONATIONS: PROGRAM SERVICE EXPENSES 700. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 700. SECURITY: PROGRAM SERVICE EXPENSES 539. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 539. UNCOLLECTIBLE PLEDGES (RECOVERIES): PROGRAM SERVICE EXPENSES -13,892. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -13,892. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.