Civic Intelligence

Andover Hockey Association Inc.

990 • Fiscal year 2014 • EIN 23-7137015

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 07, 2014

PO Box 32301810

(978) 470-4535

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.33x

Higher debt load relative to assets than 76% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

78th percentile

0.32x

Higher debt load relative to revenue than 78% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

76th percentile

18%

Higher net margin than 76% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

77th percentile

18%

Faster asset growth than 77% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$932,982

Up $144,427 (+18%) from 2013

Net Assets

Up

$623,687

Up $170,852 (+38%) from 2013

Liabilities

Down

$309,295

Down $26,425 (-7.9%) from 2013

Revenue

$974,455

No earlier filing loaded for comparison.

Expenses

Down

$803,603

Down $529 (-0.1%) from 2013

Net Income

$170,852

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2012: $627,081Liabilities 2012: $270,970Net Assets 2012: $356,1112012Assets 2013: $788,555Liabilities 2013: $335,720Net Assets 2013: $452,8352013Assets 2014: $932,982Liabilities 2014: $309,295Net Assets 2014: $623,6872014Assets 2015: $1,109,866Liabilities 2015: $312,435Net Assets 2015: $797,4312015Assets 2016: $1,278,880Liabilities 2016: $310,798Net Assets 2016: $968,0822016Assets 2017: $1,492,961Liabilities 2017: $324,735Net Assets 2017: $1,168,2262017Assets 2018: $1,553,764Liabilities 2018: $343,200Net Assets 2018: $1,210,5642018Assets 2019: $1,485,478Liabilities 2019: $296,224Net Assets 2019: $1,189,2542019Assets 2020: $1,180,400Liabilities 2020: $101,696Net Assets 2020: $1,078,7042020Assets 2022: $1,376,938Liabilities 2022: $377,404Net Assets 2022: $999,5342022Assets 2025: $1,386,351Liabilities 2025: $294,371Net Assets 2025: $1,091,9802025

Highlighted filing

2014

Assets$932,982
Liabilities$309,295
Net Assets$623,687

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2012: $732,1302012Expenses 2013: $804,1322013Revenue 2014: $974,455Expenses 2014: $803,603Net Income 2014: $170,8522014Revenue 2015: $1,009,208Expenses 2015: $835,464Net Income 2015: $173,7442015Revenue 2016: $977,933Expenses 2016: $807,282Net Income 2016: $170,6512016Revenue 2017: $1,064,634Expenses 2017: $864,490Net Income 2017: $200,1442017Revenue 2018: $904,243Expenses 2018: $861,905Net Income 2018: $42,3382018Revenue 2019: $925,624Expenses 2019: $946,934Net Income 2019: -$21,3102019Revenue 2020: $811,134Expenses 2020: $921,684Net Income 2020: -$110,5502020Revenue 2022: $928,236Expenses 2022: $875,887Net Income 2022: $52,3492022Revenue 2025: $970,602Expenses 2025: $906,521Net Income 2025: $64,0812025

Highlighted filing

2014

Revenue$974,455
Expenses$803,603
Net Income$170,852
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 7, 2014
Return Version
2013v3.0
Gross Receipts
$974,455
Mission and Program Overview

Mission

Operation of a youth hockey league for approximately 650 youngsters who are residents of andover, massachusetts.

Operation of a youth hockey league for approx. 590 youngsters who are residents of Andover, MA.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$765,059$914,507▲ $149,448
Accounts Receivable$22,550$14,875▼ $7,675
Prepaid Expenses and Deferred Charges$946$3,600▲ $2,654
Total Assets$788,555$932,982▲ $144,427
Liabilities
Deferred Revenue$329,200$302,775▼ $26,425
Accounts Payable and Accrued Expenses$6,520$6,520→ $0
Total Liabilities$335,720$309,295▼ $26,425
Net Assets / Fund Balance
Unrestricted Net Assets$452,835$623,687▲ $170,852
Total Net Assets Fund Balance$452,835$623,687▲ $170,852
Total Liabilities and Net Assets / Fund Balance$788,555$932,982▲ $144,427
Compensation and Service Providers

Board Members and Trustees

NameTitle
Peter VaccaroPresident
Tom HumphreysADM Director
Paul WalkerBoys Midget Director
Chris BerubeDirector At Large
Chris O'ReillyDirector At Large
Jim RigazioDirector At Large
David MorgensternEquipment Director
Doug GallacherGirls Director
Leigh KeefeGirls Midget Director/Webs
Mike LittlewoodHockey Director
Mary LalleyIce Director
Pamela WrightMass Hockey Rep
Kim McCullomRegistrar
John FraserSecretary
Steve MurrayTreasurer
Gerry WrightValley League Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$969,946
Investment Income
$4,509
Other Revenue
$0
Change in Net Assets
$170,852

Audited Revenue Reconciliation

Revenue per Audited Statements
$974,455
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$974,455
Total Revenue per Form 990
$974,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$794,203
Grants and Similar Amounts Paid$9,400
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$83,033--$83,033
Other Expenses$33,124--$33,124
Grants to Domestic Orgs$9,400--$9,400
Fees for Services Accounting-$7,080-$7,080
Advertising$1,141--$1,141
Total Functional Expenses$796,523$7,080$0$803,603

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$803,603
Total Expenses per Audited Statements$803,603
Total Expenses per Form 990$803,603
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Audit committee
Yes
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 11

A review of the tax returns takes place at a monthly board of directors meeting.

Form 990, Part VI, Section B, line 12

The Organization is in the process of evaluating its policies to determine which are appropriate given the size and structure of the Organization.

Form 990, Part VI, Section B, line 15

Form 990, Part VI, Section B, Line 15: The Organization is run on a volunteer basis and therefore does not have compensation.

Form 990, Part VI, Section C, line 19

All books and records are made available at monthly board of directors meetings and upon request.

Filing and Contact Details

Filer

EIN
23-7137015
Phone
9784704535

Signing Officer

Name
Steven Murray
Title
Treasurer
Phone
4406650345
Signed
2014-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Vaccaro
Formed
1970
Legal Domicile
Ma
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
85

Preparer

Preparer
Stephen J Doherty CPA
Phone
9786202000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

Bank charges: Program service expenses 32,489. Management and general expenses 0. Fundraising expenses 0. Total expenses 32,489. Clinic costs: Program service expenses 30,488. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,488. Referees: Program service expenses 8,735. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,735. Miscellaneous: Program service expenses 4,781. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,781. Initiation event: Program service expenses 2,925. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,925. Registration fees: Program service expenses 2,070. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,070. Web site: Program service expenses 775. Management and general expenses 0. Fundraising expenses 0. Total expenses 775. Timekeeper costs: Program service expenses 770. Management and general expenses 0. Fundraising expenses 0. Total expenses 770.

Form 990, Part XII, Line 2C:

There have been no changes to the oversight process during the tax year.

Financial Statement Notes

Part X, Line 2:

The Organization is recognized as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for federal or state income taxes has been made in these financial statements. The Organization files federal and state tax returns where statutes of limitations generally range from three to five years, and is not currently subject to examination by any jurisdiction for any years.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Director At Large
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IRS990/PYInvestmentIncomeAmt03090
IRS990/PYOtherExpensesAmt0804132
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0896766
IRS990/PYRevenuesLessExpensesAmt096724
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0804132
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0900856
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0170852
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0974455
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0765059
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0914507
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0969946
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0897766
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0863699
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0769022
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0794162
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04294595
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04509
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03090
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02680
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03172
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04476
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt017927
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt04550
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04550
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04509
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03090
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02680
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03172
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04476
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt017927
IRS990ScheduleA/InvestmentIncomeCYPct00.00420
IRS990ScheduleA/InvestmentIncomePYPct00.00480
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99580
IRS990ScheduleA/PublicSupportPY509Pct00.99520
IRS990ScheduleA/PublicSupportTotal509Amt04299145
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0969946
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0897766
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0863699
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0769022
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0798712
IRS990ScheduleA/Total509Grp/TotalAmt04299145
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0974455
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0900856
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0866379
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0772194
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0803188
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04317072
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0803603
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0974455
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is recognized as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for federal or state income taxes has been made in these financial statements. The Organization files federal and state tax returns where statutes of limitations generally range from three to five years, and is not currently subject to examination by any jurisdiction for any years.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0803603
IRS990ScheduleD/TotalRevenuePerForm990Amt0974455
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0974455
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0803603
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A review of the tax returns takes place at a monthly board of directors meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization is in the process of evaluating its policies to determine which are appropriate given the size and structure of the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990, Part VI, Section B, Line 15: The Organization is run on a volunteer basis and therefore does not have compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All books and records are made available at monthly board of directors meetings and upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank charges: Program service expenses 32,489. Management and general expenses 0. Fundraising expenses 0. Total expenses 32,489. Clinic costs: Program service expenses 30,488. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,488. Referees: Program service expenses 8,735. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,735. Miscellaneous: Program service expenses 4,781. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,781. Initiation event: Program service expenses 2,925. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,925. Registration fees: Program service expenses 2,070. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,070. Web site: Program service expenses 775. Management and general expenses 0. Fundraising expenses 0. Total expenses 775. Timekeeper costs: Program service expenses 770. Management and general expenses 0. Fundraising expenses 0. Total expenses 770.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5There have been no changes to the oversight process during the tax year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0788555
IRS990/TotalAssetsEOYAmt0932982
IRS990/TotalAssetsGrp/BOYAmt0788555
IRS990/TotalAssetsGrp/EOYAmt0932982
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07080
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0796523
IRS990/TotalFunctionalExpensesGrp/TotalAmt0803603
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0335720
IRS990/TotalLiabilitiesEOYAmt0309295
IRS990/TotalLiabilitiesGrp/BOYAmt0335720
IRS990/TotalLiabilitiesGrp/EOYAmt0309295
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0452835
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0623687
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0796523
IRS990/TotalProgramServiceRevenueAmt0969946
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0974455
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0974455
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt085
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0788555

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