Nonprofit · EIN 81-0522593
GALLATIN HOCKEY OFFICIALS ASSOCIATION
Tax-exempt · BOZEMAN, MT 59718
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $202,489 | $200,751 | $1,738 | $8,235 | $0 | $8,235 |
| December 31, 2024 | 990-EZ | $181,574 | $182,398 | -$824 | $6,317 | – | $6,317 |
| December 31, 2023 | 990-EZ | $182,779 | $186,631 | -$3,852 | $7,141 | – | $7,141 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $202,489
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $34,014
- Salaries, compensation and benefits (total)
- $34,014
- Professional fundraising fees
- $0
- Accounting fees
- $920
- Program services (functional)
- $198,122
- Management and general (functional)
- $2,629
Balance sheet and other
- Total assets, start of year
- $6,317
- Total assets, end of year
- $8,235
- Total liabilities, end of year
- $0
- Net assets, end of year
- $8,235
- Net assets without donor restrictions
- $8,235
- Gross receipts
- $202,489
- Employees
- 0
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KYLER HARRIS | President Officer | 3 | $10,314 |
| MARK LACHAPELLE | Secretary Officer | 2 | $6,605 |
| PATRICK DAHMAN | Vice President Officer | 2 | $6,010 |
| MIKE WINTERS | Director Officer | 1 | $4,175 |
| PETER REITMEYER | Director Officer | 3 | $3,720 |
| RICHARD SIPPOS | Treasurer Officer | 3 | $2,975 |
| ANDREW WATERS | Director Officer | 3 | $215 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ETHAN HANLEY | Director | 2 | $12,695 |
| KYLER HARRIS | President | 3 | $7,935 |
| MARK LACHAPELLE | Director | 2 | $7,859 |
| MIKE WINTERS | Director | 1 | $5,990 |
| PATRICK DAHMAN | Vice President | 2 | $3,870 |
| RICHARD SIPPOS | Treasurer | 3 | $3,349 |
| ROB TALLON | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE MCGARRAH | Vice President | 3 | $14,576 |
| MIKE WINTERS | Director | 1 | $7,000 |
| MARK LACHAPELLE | Director | 2 | $5,960 |
| RICHARD SIPPOS | Treasurer | 3 | $4,005 |
| KYLER HARRIS | President | 3 | $3,405 |
| ROB TALLON | Director | 1 | $1,225 |
Address and contacts
- Address (IRS master file)
- 1133 STEWART LOOP, BOZEMAN, MT 59718-5546
- In care of
- % ROBERT J TALLON
- Signed the 990
- RICH SIPPOS, Treasurer
- Phone
- (406) 539-7520
- Website
- https://ghoamt.com
- Return prepared by
- Rudd & Company PLLC
Mission
The Gallatin Hockey Officials Association (GHOA) is committed to positively contributing to safe, fun, and growing hockey programs through the education of USA Hockey-certified officials. To that commitment, the GHOA strives to be a positive force in safe and organized ice hockey.
Program accomplishments
- The Gallatin Hockey Officials Association (GHOA) is committed to positively contributing to safe, fun, and growing hockey programs through the education of USA Hockey-certified officials. To that commitment, the GHOA strives to be a positive force in safe and organized ice hockey.Expenses $200,751 · revenue $202,490
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-0522593
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $8,235
- Income (IRS master file)
- $202,489
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $202,489 | $200,751 | $8,235 | IRS |
| 990-EZ | December 2024 | $181,574 | $182,398 | $6,317 | XML |
| 990-EZ | December 2023 | $182,779 | $186,631 | $7,141 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-0522593).
Questions about GALLATIN HOCKEY OFFICIALS ASSOCIATION
- What is the EIN of GALLATIN HOCKEY OFFICIALS ASSOCIATION?
- The employer identification number (EIN) of GALLATIN HOCKEY OFFICIALS ASSOCIATION is 81-0522593.
- Is GALLATIN HOCKEY OFFICIALS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1999.
- Are donations to GALLATIN HOCKEY OFFICIALS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does GALLATIN HOCKEY OFFICIALS ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of GALLATIN HOCKEY OFFICIALS ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GALLATIN HOCKEY OFFICIALS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of GALLATIN HOCKEY OFFICIALS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 7 received compensation from the organization, the highest $10,314 (KYLER HARRIS, President).
- How much revenue does GALLATIN HOCKEY OFFICIALS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $202,489, expenses of $200,751 and total assets of $8,235 at year end.
Other nonprofits in BOZEMAN
- HOPA MOUNTAIN INC EIN 84-1635749 · last filed 990 for 2024
- BIG SKY CHAPTER - YOUNG PRESIDENTS ORGANIZATION EIN 92-1760791 · last filed 990 for 2025
- EARLY STAGE MONTANA EIN 83-0858813 · last filed 990 for 2024
- LAST BEST FUTURE EIN 93-2864743 · last filed 990 for 2024
- GALLATIN VALLEY FOUNDATION FOR ECONOMIC DEVELOPMENT INC EIN 20-3116452 · last filed 990 for 2024
- BOZEMAN SUNRISE ROTARY FOUNDATION EIN 92-0585559 · last filed 990-EZ for 2024
- ENTRELLIANCE FOUNDATION EIN 93-1847018 · last filed 990-EZ for 2025
- MONTANA COIN MACHINE OPERATORS ASSOCIATION EIN 26-3308376 · last filed 990-EZ for 2024
All nonprofits in BOZEMAN · Montana · Community improvement and capacity building