To provide hockey-related games and development for children, fostering skills and abilities in the sport of hockey, and to develop a passion for hockey in children in northern California. This corporation will also provide facilities for the development program and for adult hockey games, designed to support the development program.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 25 volunteers and 18 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $13K a year · 4% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$13K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$110K
72% of total assets
Worth a look: liabilities are 72% of assets; over 65%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$280K
-26% vs prior year
Spent
$352K
To programs
88%
Net assets
$43K
By yearFY2020–FY2024
Revenue
$280K
FY2024▼ -26%
Tap a bar for its year
Revenue by fiscal year
FY2020$187K
FY2021$356K
FY2022$348K
FY2023$379K
FY2024$280K
Expenses
$352K
FY2024▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$268K
FY2022$382K
FY2023$411K
FY2024$352K
Net assets
$43K
FY2024▼ -63%
Tap a bar for its year
Net assets by fiscal year
FY2020$94K
FY2021$182K
FY2022$147K
FY2023$116K
FY2024$43K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $309K Management & general 12% · $43K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

1 person listed on the 990; $13K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$12,671Pt VII · Sec A

Matthew Herzog’s $13K as Executive Director is at the 28th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2022FY2020
Matthew Herzog$12,671$986$18,462

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers hockey games and development for children, building skills and passion in Northern California.

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Provided by the organization

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1 program · $309K · in their own filed words · FY2024
01

In 2024 the organization provided hockey related game and development for over 300 youth and adults. In addition, the organization aided and hosted multiple camps and tournaments specific for both youth and adult participants.

$309Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$280K
Ln 12
Fees for servicesLn 2g$270K
Gifts and grantsLn 1h$10K
Money outPt IX
$352K
Ln 25
Programscol B$309K
Managementcol C$43K
Owns and owesPt X
$43K
net assets · Ln 32
Cash and savingsLn 1–2$99K
Total assetsLn 16$153K
LiabilitiesLn 26$110K
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$270K
Total revenueLn 12$280K
Assets in detailPt X, end of year
CashLn 1$99K
Cash and savings togetherLn 1–2$99K
Other assetsLn 15$48K
Total assetsLn 16$153K
LiabilitiesLn 26$110K
Net assetsLn 32$43K
OperationsPt I, VI
EmployeesI 518
VolunteersI 625
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$149K$99K
Total assetsLn 16$212K$153K
LiabilitiesLn 26$96K$110K
Net assetsLn 32$116K$43K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$58K$58K
Payroll taxesLn 10$13K$13K
Other fees for servicesLn 11g$33K$33K
Advertising and promotionLn 12$17K$17K
OccupancyLn 16$192K$192K
TravelLn 17$51$51
Conferences, conventions and meetingsLn 19$560$560
InsuranceLn 23$25K$25K
Other expenses (24a–d)Ln 24$14K$13K$732
Total functional expensesLn 25$352K$309K$43K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $280K$352K−$73K$43K 990 PDF
FY2023 $379K$411K−$31K$116K 990 PDF
FY2022 $348K$382K−$34K$147K 990 PDF
FY2021 $356K$268K$88K$182K 990 PDF
FY2020 $187K$94K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $279,702 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $46,536$9,525
I-9 Program service revenuePrior year $332,685$270,177
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $379,221$279,702
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $65,882$71,053
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $344,779$281,429
I-18 Total expensesPrior year $410,661$352,482
I-19 Revenue less expensesPrior year −$31,440−$72,780
Part VI · Governance 3 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $279,702 across 9 lines filed
Lines not itemized here account for $270,177 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$3,996
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$5,529
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$9,525
VIII-12 Total revenueRelated to mission $270,177 · Unrelated business $0 · Excluded from tax $0$279,702
Part IX · Statement of functional expenses $352,482 across 9 lines filed
IX-7 Other salaries and wagesPrograms $58,235$58,235
IX-10 Payroll taxesPrograms $12,818$12,818
IX-11g Other fees for servicesPrograms $33,270$33,270
IX-12 Advertising and promotionManagement $16,600$16,600
IX-16 OccupancyPrograms $191,958$191,958
IX-17 TravelManagement $51$51
IX-19 Conferences, conventions and meetingsManagement $560$560
IX-23 InsuranceManagement $25,375$25,375
IX-24 Other expenses (24a–d)Programs $12,883 · Management $732$13,615
IX-25 Total functional expensesPrograms $309,164 · Management $43,318 · Fundraising $0$352,482
Part X · Balance sheet $153,069 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $149,212$98,950
X-4 Accounts receivableStart of year $14,777$6,119
X-15 Other assetsStart of year $48,000$48,000
X-16 Total assetsStart of year $211,989$153,069
X-17 Accounts payable and accrued expensesStart of year $21,094$4,954
X-24 Unsecured notes and loans payableStart of year $75,000$105,000
X-26 Total liabilitiesStart of year $96,094$109,954
X-27 Net assets without donor restrictionsStart of year $115,545$42,940
X-28 Net assets with donor restrictionsStart of year $350$175
X-32 Total net assets or fund balancesStart of year $115,895$43,115
X-33 Total liabilities and net assetsStart of year $211,989$153,069
Part XI · Reconciliation of net assets $43,115 net assets at year end
XI-1 Total revenue$279,702
XI-2 Total expenses$352,482
XI-3 Revenue less expenses−$72,780
XI-4 Net assets at start of year$115,895
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$43,115

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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