2026-02-08T11:30:46-06:00 2025-06-30 992923038 BRADY MARTZ PLLC 2537 S UNIVERSITY DRIVE FARGO ND 58103 990 2024-07-01 237221429 MOORHEAD YOUTH HOCKEY ASSOCIATION MOOR 2182335021 707 SE MAIN AVE MOORHEAD MN 56560 BRANDON KREPS PRESIDENT 2182335021 2026-02-03 1 1 SARA LYNCH CPA P00988855 7012802100 2026-02-03 2024 2025-03-06 01:10:19Z BRANDON KREPS 707 SE MAIN AVE MOORHEAD MN 56560 18515589 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 10 130 550 -76726 0 248614 161202 1118366 1168040 177 131 1223882 1214133 2591039 2543506 0 0 0 0 527996 550920 0 0 2936 2203728 2076573 2731724 2627493 -140685 -83987 8216367 7945168 4397956 4217744 3818411 3727424 PROMOTE EDUCATIONAL AND ATHLETIC ASPECTS OF SKATING, HOCKEY AND OTHER WINTER SPORTS FOR YOUTH OF MOORHEAD AND THE SURROUNDING AREA. 0 0 2256123 1168040 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 510 REGISTERED YOUTH HOCKEY PLAYERS FOR THE 2024-25 SEASON. 2256123 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 79 0 1 130 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 THE ORGANIZATION 2182335021 707 SE MAIN AVE MOORHEAD MN 56560 BRANDON KREPS PRESIDENT 1.00 X X 0 0 0 TRACI STEFFEN DIRECTOR 1.00 X 0 0 0 AMY MOHELSKI 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 MATT OACHS DIRECTOR 1.00 X 0 0 0 PAUL CAMPBELL DIRECTOR 1.00 X 0 0 0 JON AMMERMAN DIRECTOR 1.00 X 0 0 0 SEAN BERTIE DIRECTOR 1.00 X 0 0 0 RYAN KRAFT DIRECTOR 1.00 X 0 0 0 JERILYN LEISETH DIRECTOR 1.00 X 0 0 0 ELLI LAURILA EXECUTIVE DIRECTOR 40.00 X 76054 0 0 ROB GRAMER HOCKEY DIRECTOR 40.00 X 124000 0 0 200054 0 0 1 0 0 0 ROB GRAMER 4848 2ND ST SW MOORHEAD MN 56560 HOCKEY DIRECTOR 124000 1 161202 161202 REGISTRATIONS, ICE RENTAL 713990 723783 723783 TOURNAMENTS 711300 444257 444257 1168040 131 131 82915 27223 55692 55692 15740000 15743355 -3355 -76726 73371 341004 201505 139499 139499 LAWFUL PURPOSE GAMING EXPENSE 900099 568839 568839 CONTRACT REVENUE 900099 430523 430523 INCOME TAX BENEFIT 900099 22000 22000 935 935 1022297 2543506 1168040 -76726 1290990 69654 69654 426071 272491 151587 1993 55195 30458 24730 7 22561 3531 19030 25688 25688 7659 1760 5899 28901 11259 17506 136 280589 280589 107445 107187 258 146816 100671 46145 325266 325266 27732 20353 7379 OPERATING EXPENSES 429263 429233 30 COACHES AND REFEREES 210199 210199 TOURNAMENTS 177299 176499 800 OPERATING LEASE EXPENSE 79001 79001 208154 207626 528 2627493 2256123 368434 2936 262782 229583 271636 187075 110447 114462 12584 12584 24360 54211 7655366 2543104 5306544 5112262 2228014 2234991 8216367 7945168 168796 167302 178930 222519 4050230 3827923 4397956 4217744 X 3514107 3536984 304304 190440 3818411 3727424 8216367 7945168 -83987 -7000 0 X X 0 1 X 1 0 X 422625 756136 173461 248614 161202 1762038 791986 848410 900372 1118366 1168040 4827174 347385 594880 917280 1058612 1022297 3940454 1561996 2199426 1991113 2425592 2351539 10529666 0 511650 511650 511650 511650 10018016 965 462 273 177 131 2008 965 462 273 177 131 2008 94856 270322 208985 101591 195191 870945 1657817 2470210 2200371 2527360 2546861 11402619 0.87860 0.85420 0.00020 0.00060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6858397 1974555 4883842 796969 568549 228420 5112262 DEFERRED TAX ASSET 259000 OPERATING LEASE ROU ASSET 1975991 2234991 X 4878655 2335149 2335149 2543506 0 2543506 4962642 2335149 2335149 2627493 0 2627493 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 2,057,225. COST OF GOODS SOLD 201,505. FUNDRAISING EXPENSES 76,419. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAMING EXPENSES 2,057,225. COST OF GOODS SOLD 201,505. FUNDRAISING EXPENSES 76,419. SOCIAL 62888 62888 1900 6729 800 5776 GOLF TOURNAMENT 20027 20027 1400 854 7752 1107 905 3 82915 82915 1400 854 9652 7836 800 6681 27223 55692 775865 594493 108001 0 14624077 12424822 249284 2224354 0 340058 97976 44425 0 15740000 13117291 249284 2376780 15743355 -3355 MN 1 0 1 0 1.00000 ANNE NORRIS 707 SE MAIN AVE MOORHEAD MN 56560 0 ANNE NORRIS 87025 ADMINISTRATION AND SUPERVISION OF GAMES X 1 568840 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 XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.