Civic Intelligence

Fresno Junior Hockey Club

EIN 20-5921859 • 501(c)3 • Fresno, CA

Profile

Develop and promote youth ice hockey.

2473 N MarksFresno, CA 93722

www.fresnoyouthhockey.com

Siviq Scores

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

Liabilities / Assets

85th percentile

0.29x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

75th percentile

20%

Higher net margin than 75% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$2,700

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

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

Asset Growth

90th percentile

82%

Faster asset growth than 90% of similar nonprofits.

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

Revenue Growth

40th percentile

-12%

Faster revenue growth than 40% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$197,102

Up $88,538 (+82%) from 2024

Liabilities

Down

$57,265

Down $817 (-1.4%) from 2024

Net Assets

Up

$139,837

Up $89,355 (+177%) from 2024

Operations
Liabilities / Revenue84th percentileNet Margin75th percentile

Revenue

Down

$438,642

Down $60,742 (-12%) from 2024

Expenses

Down

$349,287

Down $101,766 (-23%) from 2024

Net Income

Up

$89,355

Up $41,024 (+85%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$200K$150K$100K$50K$0Assets 2009: $6,622Liabilities 2009: $02009Assets 2010: $51,557Liabilities 2010: $52,0002010Assets 2011: $32,209Liabilities 2011: $26,8252011Assets 2012: $64,833Liabilities 2012: $41,500Net Assets 2012: $23,3332012Assets 2013: $27,148Liabilities 2013: $32,8392013Assets 2014: $15,797Liabilities 2014: $19,7502014Assets 2015: $19,737Liabilities 2015: $19,7512015Assets 2016: $17,512Liabilities 2016: $19,7512016Assets 2020: $41,067Liabilities 2020: $4,4632020Assets 2021: $27,783Liabilities 2021: $1,003Net Assets 2021: $26,7802021Assets 2022: $36,485Liabilities 2022: $10,735Net Assets 2022: $25,7502022Assets 2023: $2,151Liabilities 2023: $0Net Assets 2023: $2,1512023Assets 2024: $108,564Liabilities 2024: $58,082Net Assets 2024: $50,4822024Assets 2025: $197,102Liabilities 2025: $57,265Net Assets 2025: $139,8372025

Highlighted filing

2025

Assets$197,102
Liabilities$57,265
Net Assets$139,837
Open 2025 Filing

Operations Trend

Revenue Growth40th percentile

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

$600K$400K$200K$0-$200KRevenue 2009: $224,602Expenses 2009: $232,355Net Income 2009: -$7,7532009Revenue 2010: $190,866Expenses 2010: $197,932Net Income 2010: -$7,0662010Revenue 2011: $168,526Expenses 2011: $162,698Net Income 2011: $5,8282011Revenue 2012: $221,354Expenses 2012: $202,800Net Income 2012: $18,5542012Revenue 2013: $173,313Expenses 2013: $202,337Net Income 2013: -$29,0242013Revenue 2014: $29,006Expenses 2014: $27,268Net Income 2014: $1,7382014Revenue 2015: $10,540Expenses 2015: $4,396Net Income 2015: $6,1442015Revenue 2016: $11,392Expenses 2016: $13,617Net Income 2016: -$2,2252016Revenue 2020: $194,107Expenses 2020: $178,628Net Income 2020: $15,4792020Revenue 2021: $29,594Expenses 2021: $39,418Net Income 2021: -$9,8242021Revenue 2022: $220,971Expenses 2022: $222,001Net Income 2022: -$1,0302022Revenue 2023: $346,648Expenses 2023: $370,247Net Income 2023: -$23,5992023Revenue 2024: $499,384Expenses 2024: $451,053Net Income 2024: $48,3312024Revenue 2025: $438,642Expenses 2025: $349,287Net Income 2025: $89,3552025

Highlighted filing

2025

Revenue$438,642
Expenses$349,287
Net Income$89,355
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$197,102
Liabilities
$57,265
Net assets
$139,837
Revenue
$438,642
Expenses
$349,287
Net income
$89,355
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.97$0.57$1.40$4.39$3.49$0.89
2024Detailed filing. Detailed filing data is available for this year.$1.09$0.58$0.50$4.99$4.51$0.48
2023Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$3.47$3.70$0.24
2022Detailed filing. Detailed filing data is available for this year.$0.36$0.11$0.26$2.21$2.22$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.27$0.30$0.39$0.10
2020Summary only. Only limited summary data is available for this year.$0.41$0.04$1.94$1.79$0.15
2016Summary only. Only limited summary data is available for this year.$0.18$0.20$0.11$0.14$0.02
2015Summary only. Only limited summary data is available for this year.$0.20$0.20$0.11$0.04$0.06
2014Summary only. Only limited summary data is available for this year.$0.16$0.20$0.29$0.27$0.02
2013Summary only. Only limited summary data is available for this year.$0.27$0.33$1.73$2.02$0.29
2012Summary only. Only limited summary data is available for this year.$0.65$0.42$0.23$2.21$2.03$0.19
2011Summary only. Only limited summary data is available for this year.$0.32$0.27$1.69$1.63$0.06
2010Summary only. Only limited summary data is available for this year.$0.52$0.52$1.91$1.98$0.07
2009Summary only. Only limited summary data is available for this year.$0.07$0.00$2.25$2.32$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$438,642
Mission and Program Overview

Mission

Develop and promote youth ice hockey.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$101,080$190,331▲ $89,251
Accounts Receivable$6,634$6,771▲ $137
Prepaid Expenses and Deferred Charges$850$0▼ $850
Savings and Temporary Cash Investments-$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-
Total Assets$108,564$197,102▲ $88,538
Other Assets Total-$0-
Liabilities
Deferred Revenue$55,279$50,372▼ $4,907
Other Liabilities-$4,412-
Accounts Payable and Accrued Expenses$2,803$2,481▼ $322
Total Liabilities$58,082$57,265▼ $817
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$50,482$139,837▲ $89,355
Total Net Assets Fund Balance$50,482$139,837▲ $89,355
Total Liabilities and Net Assets / Fund Balance$108,564$197,102▲ $88,538
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleBaseTotal
Katy CanizalesMember at Large$2,700$2,700
Carrie ValenteSecretary$1,800$1,800

Board Members and Trustees

NameTitle
Michael KalinaPresident
Lindsey VasquezVice President
Brittany LawrenceMember at Large
Geoff LickeyMember at Large
Joshua KnappMember at Large
Marcy HutchensMember at Large
Marcel BourdaseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,059
Program Service Revenue
$369,498
Investment Income
$0
Other Revenue
$11,085
All Other Contributions
$38,309
Change in Net Assets
$89,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$325,037
Grants and Similar Amounts Paid$19,750
Salaries, Compensation, and Employee Benefits$4,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$190,740--$190,740
All Other Expenses$20,708$1,340-$22,048
Grants to Domestic Individuals$19,750--$19,750
Travel$15,226--$15,226
Other Expenses$6,969--$6,969
Current Officers, Directors, Trustees, and Key Employees-$4,500-$4,500
Fees for Services Accounting-$1,802-$1,802
Fees for Services Other-$735-$735
Office Expenses-$335-$335
Advertising-$275-$275
Total Functional Expenses$340,300$8,987$0$349,287
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,085
Professional Fundraising Fees$0
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$3,465
Accrued Expenses$947
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

“The treasurer presents the Form 990 to the Board of Directors for review, discussion and vote to approve the return for filing.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Fresno Junior Hockey Club
EIN
20-5921859
Phone
5596475982
Address
2473 N Marks, Fresno, CA 93722

Signing Officer

Name
Marcel Bourdase
Title
Treasurer
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcel Bourdase
Formed
1981
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
0
Employees
0

Preparer

Firm
Finch Rowland & Shoopman LLP
Address
6445 N Palm Suite 101, Fresno, CA 93704
Preparer
Jamie L Eropkin EA
Phone
5594399300
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IRS990/OtherExpensesGrp/ProgramServicesAmt124212
IRS990/OtherExpensesGrp/ProgramServicesAmt217295
IRS990/OtherExpensesGrp/ProgramServicesAmt36969
IRS990/OtherExpensesGrp/TotalAmt045400
IRS990/OtherExpensesGrp/TotalAmt124212
IRS990/OtherExpensesGrp/TotalAmt217295
IRS990/OtherExpensesGrp/TotalAmt36969
IRS990/OtherLiabilitiesGrp/EOYAmt04412
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0850
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Marcel Bourdase
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711210
IRS990/ProgramServiceRevenueGrp/BusinessCd1711210
IRS990/ProgramServiceRevenueGrp/BusinessCd2711210
IRS990/ProgramServiceRevenueGrp/BusinessCd3711210
IRS990/ProgramServiceRevenueGrp/BusinessCd4711210
IRS990/ProgramServiceRevenueGrp/Desc0Camps & Clinics
IRS990/ProgramServiceRevenueGrp/Desc1Development Hockey
IRS990/ProgramServiceRevenueGrp/Desc2In-House Fees
IRS990/ProgramServiceRevenueGrp/Desc3Mite Jamboree
IRS990/ProgramServiceRevenueGrp/Desc4Player & Team Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt014004
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt140625
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214433
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt328432
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4272004
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014004
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt140625
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214433
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt328432
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4272004
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt060129
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0434853
IRS990/PYOtherRevenueAmt014748
IRS990/PYProgramServiceRevenueAmt0424507
IRS990/PYRevenuesLessExpensesAmt048331
IRS990/PYSalariesCompEmpBnftPaidAmt016200
IRS990/PYTotalExpensesAmt0451053
IRS990/PYTotalRevenueAmt0499384
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt089355
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0418892
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0369489
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0392717
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0303457
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0205846
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt017365
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01288874
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01288874
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0369489
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0392717
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0303457
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0205846
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt017365
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01288874
IRS990ScheduleA/TotalSupportAmt01288874
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0947
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13465
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Expenses
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Credit Cards
IRS990ScheduleD/TotalLiabilityAmt04412
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt019750
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships for Dues
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt024
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The treasurer presents the Form 990 to the Board of Directors for review, discussion and vote to approve the return for filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0108564
IRS990/TotalAssetsEOYAmt0197102
IRS990/TotalAssetsGrp/BOYAmt0108564
IRS990/TotalAssetsGrp/EOYAmt0197102
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt058059
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08987
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0340300
IRS990/TotalFunctionalExpensesGrp/TotalAmt0349287
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt058082
IRS990/TotalLiabilitiesEOYAmt057265
IRS990/TotalLiabilitiesGrp/BOYAmt058082
IRS990/TotalLiabilitiesGrp/EOYAmt057265
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt050482
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0139837
IRS990/TotalProgramServiceExpensesAmt0340300
IRS990/TotalProgramServiceRevenueAmt0369498
IRS990/TotalReportableCompFromOrgAmt04500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0369498
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0438642
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0108564
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0197102
IRS990/TravelGrp/ProgramServicesAmt015226
IRS990/TravelGrp/TotalAmt015226
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02473 N Marks
IRS990/USAddress/CityNm0Fresno
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093722
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.fresnoyouthhockey.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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