Civic Intelligence

Oswego Minor Hockey Association Inc

EIN 16-1592002 • 501(c)3 • Oswego, NY

Profile

YOUTH HOCKEY LEAGUE

PO Box 5525Oswego, NY 13126

www.oswegohockey.com

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.00x

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

NTEE N • <$500k nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.00x

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

NTEE N • <$500k nonprofits • Source year 2025

Net Margin

29th percentile

-2.3%

Higher net margin than 29% of similar nonprofits.

NTEE N • <$500k nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

NTEE N • <$500k nonprofits • Source year 2025

Asset Growth

41st percentile

-1.4%

Faster asset growth than 41% of similar nonprofits.

NTEE N • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-37%

Faster revenue growth than 14% of similar nonprofits.

NTEE N • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$238,757

Down $3,294 (-1.4%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$238,757

Down $3,294 (-1.4%) from 2024

Revenue

Down

$144,689

Down $84,135 (-37%) from 2024

Expenses

Up

$147,982

Up $9,277 (+6.7%) from 2024

Net Income

Down

-$3,293

Down $93,412 (-104%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2015: $155,975Liabilities 2015: $0Net Assets 2015: $155,9752015Assets 2016: $147,405Liabilities 2016: $0Net Assets 2016: $147,4052016Assets 2017: $146,058Net Assets 2017: $146,0582017Assets 2018: $131,243Net Assets 2018: $131,2432018Assets 2019: $125,853Net Assets 2019: $125,8532019Assets 2020: $122,167Net Assets 2020: $122,1672020Assets 2021: $100,058Net Assets 2021: $100,0582021Assets 2022: $123,934Liabilities 2022: $02022Assets 2023: $151,932Liabilities 2023: $0Net Assets 2023: $151,9322023Assets 2024: $242,051Liabilities 2024: $0Net Assets 2024: $242,0512024Assets 2025: $238,757Liabilities 2025: $0Net Assets 2025: $238,7572025

Highlighted filing

2025

Assets$238,757
Liabilities$0
Net Assets$238,757

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2015: $125,320Expenses 2015: $148,868Net Income 2015: -$23,5482015Revenue 2016: $144,098Expenses 2016: $152,668Net Income 2016: -$8,5702016Revenue 2017: $113,417Expenses 2017: $114,764Net Income 2017: -$1,3472017Revenue 2018: $111,106Expenses 2018: $125,921Net Income 2018: -$14,8152018Revenue 2019: $114,582Expenses 2019: $119,972Net Income 2019: -$5,3902019Revenue 2020: $129,801Expenses 2020: $133,487Net Income 2020: -$3,6862020Revenue 2021: $92,673Expenses 2021: $114,782Net Income 2021: -$22,1092021Revenue 2022: $112,787Expenses 2022: $88,911Net Income 2022: $23,8762022Revenue 2023: $152,829Expenses 2023: $124,831Net Income 2023: $27,9982023Revenue 2024: $228,824Expenses 2024: $138,705Net Income 2024: $90,1192024Revenue 2025: $144,689Expenses 2025: $147,982Net Income 2025: -$3,2932025

Highlighted filing

2025

Revenue$144,689
Expenses$147,982
Net Income-$3,293

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Sep 17, 2025
Return Version
2024v5.2
Gross Receipts
$227,779
Mission and Program Overview

Mission

YOUTH HOCKEY LEAGUE

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$169,613$169,669▲ $56
Cash and Non-Interest-Bearing Accounts$72,438$69,088▼ $3,350
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$242,051$238,757▼ $3,294
Other Assets Total-$0-
Liabilities
Other Liabilities$1--
Total Liabilities$1$0▼ $1
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$242,050$238,757▼ $3,293
Total Net Assets Fund Balance$242,050$238,757▼ $3,293
Total Liabilities and Net Assets / Fund Balance$242,051$238,757▼ $3,294
Compensation and Service Providers

Board Members and Trustees

NameTitle
gPresident
Adam MichalskiVice President
Ryan BaldwinSecretary
Benjamin MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,719
Program Service Revenue
$152,439
Investment Income
$99
Other Revenue
$-27,568
All Other Contributions
$19,719
Change in Net Assets
$-3,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,982
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
Occupancy$83,389--$83,389
All Other Expenses$15,958$952-$16,910
Other Expenses$6,720--$6,720
Fees for Services Legal-$3,350-$3,350
Fees for Services Other-$2,046-$2,046
Office Expenses-$222-$222
Total Functional Expenses$141,412$6,570$0$147,982
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$83,090
Fundraising Gross Income$55,522
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tournaments & Fundraising$55,522$55,522$83,090$-27,568
Total Events$55,522$55,522$83,090$-27,568
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Oswego Minor Hockey Association Inc
EIN
16-1592002
Address
PO BOX 5525, OSWEGO, NY 13126

Signing Officer

Name
Benjamin Miller
Title
Treasurer
Signed
2025-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Miller
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Rj Caruso Tax & Accounting
Address
364 EAST AVE, OSWEGO, NY 13126
Preparer
Chad W Holbert
Phone
3153424900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

ASSOCIATION DUES: Column (A) - Total = $1350; Column (B) - Program Services = $1350; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Awards: Column (A) - Total = $1580; Column (B) - Program Services = $1580; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

COACHING CLINICS: Column (A) - Total = $449; Column (B) - Program Services = $449; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

CONCESSION STAND: Column (A) - Total = $50; Column (B) - Program Services = $50; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

EDUCATION EXP: Column (A) - Total = $1000; Column (B) - Program Services = $1000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

FACILITIES: Column (A) - Total = $3811; Column (B) - Program Services = $3811; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Gifts: Column (A) - Total = $107; Column (B) - Program Services = $107; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Miscellaneous Exp: Column (A) - Total = $777; Column (B) - Program Services = $0; Column (C) - Management & General = $777; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PARADE : Column (A) - Total = $150; Column (B) - Program Services = $150; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

POSTAGE: Column (A) - Total = $175; Column (B) - Program Services = $0; Column (C) - Management & General = $175; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Registration Expenses: Column (A) - Total = $673; Column (B) - Program Services = $673; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

SPONSORSHIP EXPENSES: Column (A) - Total = $5063; Column (B) - Program Services = $5063; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Tyke Expenses: Column (A) - Total = $1725; Column (B) - Program Services = $1725; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt019719
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt098869
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0168291
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0120863
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt093412
IRS990ScheduleA/Total509Grp/TotalAmt0501154
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt019719
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt098869
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0168291
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0120863
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt093412
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0501154
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt083090
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TOURNAMENTS & FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt055522
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt055522
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt055522
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt055522
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-27568
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt083090
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt083090
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ASSOCIATION DUES: Column (A) - Total = $1350; Column (B) - Program Services = $1350; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Awards: Column (A) - Total = $1580; Column (B) - Program Services = $1580; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COACHING CLINICS: Column (A) - Total = $449; Column (B) - Program Services = $449; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONCESSION STAND: Column (A) - Total = $50; Column (B) - Program Services = $50; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EDUCATION EXP: Column (A) - Total = $1000; Column (B) - Program Services = $1000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FACILITIES: Column (A) - Total = $3811; Column (B) - Program Services = $3811; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Gifts: Column (A) - Total = $107; Column (B) - Program Services = $107; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Miscellaneous Exp: Column (A) - Total = $777; Column (B) - Program Services = $0; Column (C) - Management & General = $777; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PARADE : Column (A) - Total = $150; Column (B) - Program Services = $150; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11POSTAGE: Column (A) - Total = $175; Column (B) - Program Services = $0; Column (C) - Management & General = $175; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Registration Expenses: Column (A) - Total = $673; Column (B) - Program Services = $673; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13SPONSORSHIP EXPENSES: Column (A) - Total = $5063; Column (B) - Program Services = $5063; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Tyke Expenses: Column (A) - Total = $1725; Column (B) - Program Services = $1725; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0242051
IRS990/TotalAssetsEOYAmt0238757
IRS990/TotalAssetsGrp/BOYAmt0242051
IRS990/TotalAssetsGrp/EOYAmt0238757
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019719
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06570
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0141412
IRS990/TotalFunctionalExpensesGrp/TotalAmt0147982
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0242050
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0238757
IRS990/TotalProgramServiceExpensesAmt0141412
IRS990/TotalProgramServiceRevenueAmt0152439
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0152538
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0144689
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0242051
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0238757
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 5525
IRS990/USAddress/CityNm0OSWEGO
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013126
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0http://www.oswegohockey.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BENJAMIN MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OSWEGO MINOR HOCKEY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0OSWE
ReturnHeader/Filer/EIN0161592002
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5525
ReturnHeader/Filer/USAddress/CityNm0OSWEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013126
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161375024
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RJ CARUSO TAX & ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0364 EAST AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OSWEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013126
ReturnHeader/PreparerPersonGrp/PhoneNum03153424900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Chad W Holbert
ReturnHeader/ReturnTs02025-09-17T07:59:12-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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