Civic Intelligence

Back Bay Hockey Association Inc

EIN 02-0377026 • 501(c)3 • Wolfeboro, NH

Profile

Establishment of a system whereby children may learn the fundamentals of skating, hockey, good sportsmanship and citizenship.

PO Box 1577Wolfeboro, NH 03894

www.backbayhockey.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

38th percentile

-3.8%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

43rd percentile

-7.2%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

8.0%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$46,283

Down $3,596 (-7.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$46,283

Down $3,596 (-7.2%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin38th percentile

Revenue

Up

$93,670

Up $6,910 (+8.0%) from 2024

Expenses

Down

$97,266

Down $107,147 (-52%) from 2024

Net Income

Up

-$3,596

Up $114,057 (+97%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2015: $97,361Liabilities 2015: $02015Assets 2016: $117,680Liabilities 2016: $0Net Assets 2016: $117,6802016Assets 2017: $147,329Liabilities 2017: $0Net Assets 2017: $147,3292017Assets 2018: $179,005Liabilities 2018: $0Net Assets 2018: $179,0052018Assets 2019: $193,720Liabilities 2019: $0Net Assets 2019: $193,7202019Assets 2020: $216,553Liabilities 2020: $0Net Assets 2020: $216,5532020Assets 2021: $265,036Liabilities 2021: $0Net Assets 2021: $265,0362021Assets 2022: $177,643Liabilities 2022: $0Net Assets 2022: $177,6432022Assets 2023: $167,532Liabilities 2023: $0Net Assets 2023: $167,5322023Assets 2024: $49,879Liabilities 2024: $0Net Assets 2024: $49,8792024Assets 2025: $46,283Liabilities 2025: $0Net Assets 2025: $46,2832025

Highlighted filing

2025

Assets$46,283
Liabilities$0
Net Assets$46,283
Open 2025 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2015: $100,038Expenses 2015: $94,942Net Income 2015: $5,0962015Revenue 2016: $108,093Expenses 2016: $87,774Net Income 2016: $20,3192016Revenue 2017: $110,417Expenses 2017: $80,768Net Income 2017: $29,6492017Revenue 2018: $110,483Expenses 2018: $78,807Net Income 2018: $31,6762018Revenue 2019: $104,268Expenses 2019: $89,552Net Income 2019: $14,7162019Revenue 2020: $136,503Expenses 2020: $113,668Net Income 2020: $22,8352020Revenue 2021: $161,267Expenses 2021: $112,786Net Income 2021: $48,4812021Revenue 2022: $99,763Expenses 2022: $187,156Net Income 2022: -$87,3932022Revenue 2023: $61,851Expenses 2023: $71,962Net Income 2023: -$10,1112023Revenue 2024: $86,760Expenses 2024: $204,413Net Income 2024: -$117,6532024Revenue 2025: $93,670Expenses 2025: $97,266Net Income 2025: -$3,5962025

Highlighted filing

2025

Revenue$93,670
Expenses$97,266
Net Income-$3,596
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$46,283
Liabilities
$0
Net assets
$46,283
Revenue
$93,670
Expenses
$97,266
Net income
-$3,596
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$0.94$0.97$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.87$2.04$1.18
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.00$1.68$0.62$0.72$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.78$1.00$1.87$0.87
2021Detailed filing. Detailed filing data is available for this year.$2.65$0.00$2.65$1.61$1.13$0.48
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$0.00$2.17$1.37$1.14$0.23
2019Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$1.04$0.90$0.15
2018Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$1.10$0.79$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.00$1.47$1.10$0.81$0.30
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$1.08$0.88$0.20
2015Summary only. Only limited summary data is available for this year.$0.97$0.00$1.00$0.95$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Aug 20, 2025
Return Version
2024v5.2
Gross Receipts
$95,786
Mission and Program Overview

Mission

Establishment of a system whereby children may learn the fundamentals of skating, hockey, good sportsmanship and citizenship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$38,864$41,421▲ $2,557
Cash and Non-Interest-Bearing Accounts$10,144$4,240▼ $5,904
Land, Buildings, and Equipment, Net$871$622▼ $249
Total Assets$49,879$46,283▼ $3,596
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$49,879$46,283▼ $3,596
Total Net Assets Fund Balance$49,879$46,283▼ $3,596
Total Liabilities and Net Assets / Fund Balance$49,879$46,283▼ $3,596

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$622$12,844$13,466
Other Securities$41,421--
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Victor DrouinPresident
Kurt DevylderVice President
Bill AlcarazMember
John DuplinskyMember
Justin RothermelMember
Kirstin DawsonMember
Nate WilliamsMember
Taryn DawsonMember
Jeff McguinessSecretary
Christopher MckayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,875
Program Service Revenue
$77,727
Investment Income
$2,557
Other Revenue
$10,511
All Other Contributions
$2,875
Change in Net Assets
$-3,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$8,761--$8,761
Fees for Services Accounting-$2,486-$2,486
Other Expenses$2,306--$2,306
Advertising$1,650--$1,650
Occupancy$486--$486
Depreciation Depletion$249--$249
Total Functional Expenses$94,780$2,486$0$97,266
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,627
Fundraising Direct Expenses$2,116
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Board reviews the draft return with the accounting firm who prepared the return and any questions, comments, issues are resolved at that meeting.”

Form 990, Part VI, Section C, Line 18

“AVAILABLE UPON REQUEST”

Form 990, Part VI, Section C, Line 19

“All documents are available for review at the organization's headquarters and also upon request.”

Filing and Contact Details

Filer

Filer Name
Back Bay Hockey Association Inc
EIN
02-0377026
Phone
6033566358
Address
PO BOX 1577, WOLFEBORO, NH 03894

Signing Officer

Name
Christopher Mckay CPA
Title
Treasurer
Phone
6033566358
Signed
2025-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Mckay CPA
Formed
1985
Legal Domicile
Nh
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
20

Preparer

Firm
Leone Mcdonnell & Roberts Pa
Address
3278 WHITE MOUNTAIN HIGHWAY, NORTH CONWAY, NH 03860
Preparer
Christopher J Mckay CPA
Phone
6035691953
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Other tournaments: program service expenses 1,823. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,823. Other expenses: program service expenses 1,790. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,790. Team registrations: program service expenses 1,372. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,372. Vending expenses: program service expenses 1,259. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,259. Board insurance: program service expenses 698. Management and general expenses 0. Fundraising expenses 0. Total expenses 698. Office supplies: program service expenses 680. Management and general expenses 0. Fundraising expenses 0. Total expenses 680. Information technology: program service expenses 595. Management and general expenses 0. Fundraising expenses 0. Total expenses 595. Howl 2 go expenses: program service expenses 369. Management and general expenses 0. Fundraising expenses 0. Total expenses 369. Bank fees: program service expenses 175. Management and general expenses 0. Fundraising expenses 0. Total expenses 175.”

Raw XML Appendix373 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt043088
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt080995
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0145675
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0391024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02557
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02859
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02127
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0250
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0584
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08377
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97900
IRS990ScheduleA/PublicSupportPY170Pct00.98240
IRS990ScheduleA/PublicSupportTotal170Amt0391024
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt060072
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt061194
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt043088
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt080995
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0145675
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0391024
IRS990ScheduleA/TotalSupportAmt0399401
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0622
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012844
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013466
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt041421
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FIDELITY INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0622
IRS990ScheduleD/TotalBookValueSecuritiesAmt041421
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD REVIEWS THE DRAFT RETURN WITH THE ACCOUNTING FIRM WHO PREPARED THE RETURN AND ANY QUESTIONS, COMMENTS, ISSUES ARE RESOLVED AT THAT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE ORGANIZATION'S HEADQUARTERS AND ALSO UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER TOURNAMENTS: PROGRAM SERVICE EXPENSES 1,823. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,823. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 1,790. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,790. TEAM REGISTRATIONS: PROGRAM SERVICE EXPENSES 1,372. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,372. VENDING EXPENSES: PROGRAM SERVICE EXPENSES 1,259. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,259. BOARD INSURANCE: PROGRAM SERVICE EXPENSES 698. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 698. OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 680. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 680. INFORMATION TECHNOLOGY: PROGRAM SERVICE EXPENSES 595. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 595. HOWL 2 GO EXPENSES: PROGRAM SERVICE EXPENSES 369. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 369. BANK FEES: PROGRAM SERVICE EXPENSES 175. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 175.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt049879
IRS990/TotalAssetsEOYAmt046283
IRS990/TotalAssetsGrp/BOYAmt049879
IRS990/TotalAssetsGrp/EOYAmt046283
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02875
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02486
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt094780
IRS990/TotalFunctionalExpensesGrp/TotalAmt097266
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt049879
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt046283
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt094780
IRS990/TotalProgramServiceRevenueAmt077727
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt013068
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt077727
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt093670
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt049879
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt046283
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1577
IRS990/USAddress/CityNm0WOLFEBORO
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003894
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.BACKBAYHOCKEY.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER MCKAY CPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06033566358
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BACK BAY HOCKEY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BACK
ReturnHeader/Filer/EIN0020377026
ReturnHeader/Filer/PhoneNum06033566358
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1577
ReturnHeader/Filer/USAddress/CityNm0WOLFEBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd003894
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0020417217
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEONE MCDONNELL & ROBERTS PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03278 WHITE MOUNTAIN HIGHWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH CONWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003860
ReturnHeader/PreparerPersonGrp/PhoneNum06035691953
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER J MCKAY CPA
ReturnHeader/ReturnTs02025-09-02T08:39:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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