Civic Intelligence

Mammoth Amateur Hockey Association

EIN 23-7380547 • 501(c)3 • Evanston, IL

Profile

To provide boys and girls in Evanston and neighboring communities the opportunity to learn and play hockey in a diverse program that is rooted in skills development, sportsmanship, outstanding coaching, leadership skills, strong character development and camaraderie.

2906 Central Street 149Evanston, IL 60201

www.mammothhockey.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.21x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.05x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

88th percentile

51%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

5.7%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$150,261

Down $86,222 (-36%) from 2023

Liabilities

Down

$71,562

Down $3,296 (-4.4%) from 2023

Net Assets

Down

$78,699

Down $82,926 (-51%) from 2023

Revenue

Down

$823,770

Down $202,708 (-20%) from 2023

Expenses

Down

$906,696

Down $164,499 (-15%) from 2023

Net Income

Down

-$82,926

Down $38,209 (-85%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2012: $51,099Liabilities 2012: $132,676Net Assets 2012: -$81,5772012Assets 2013: $131,635Liabilities 2013: $3,000Net Assets 2013: $128,6352013Assets 2014: $176,385Liabilities 2014: $47,083Net Assets 2014: $129,3022014Assets 2015: $180,741Liabilities 2015: $83,550Net Assets 2015: $97,1912015Assets 2016: $139,781Liabilities 2016: $72,829Net Assets 2016: $66,9522016Assets 2017: $143,049Liabilities 2017: $79,725Net Assets 2017: $63,3242017Assets 2018: $134,791Liabilities 2018: $42,427Net Assets 2018: $92,3642018Assets 2019: $196,172Liabilities 2019: $24,410Net Assets 2019: $171,7622019Assets 2020: $297,577Liabilities 2020: $72,303Net Assets 2020: $225,2742020Assets 2021: $389,618Liabilities 2021: $169,799Net Assets 2021: $219,8192021Assets 2022: $397,349Liabilities 2022: $191,007Net Assets 2022: $206,3422022Assets 2023: $236,483Liabilities 2023: $74,858Net Assets 2023: $161,6252023Assets 2024: $150,261Liabilities 2024: $71,562Net Assets 2024: $78,6992024

Highlighted filing

2024

Assets$150,261
Liabilities$71,562
Net Assets$78,699

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $531,6042012Expenses 2013: $465,8332013Revenue 2014: $534,730Expenses 2014: $486,389Net Income 2014: $48,3412014Revenue 2015: $503,026Expenses 2015: $535,137Net Income 2015: -$32,1112015Revenue 2016: $660,168Expenses 2016: $690,408Net Income 2016: -$30,2402016Revenue 2017: $810,003Expenses 2017: $813,631Net Income 2017: -$3,6282017Revenue 2018: $845,588Expenses 2018: $816,548Net Income 2018: $29,0402018Revenue 2019: $880,889Expenses 2019: $801,491Net Income 2019: $79,3982019Revenue 2020: $791,636Expenses 2020: $738,124Net Income 2020: $53,5122020Revenue 2021: $751,108Expenses 2021: $756,563Net Income 2021: -$5,4552021Revenue 2022: $667,010Expenses 2022: $680,487Net Income 2022: -$13,4772022Revenue 2023: $1,026,478Expenses 2023: $1,071,195Net Income 2023: -$44,7172023Revenue 2024: $823,770Expenses 2024: $906,696Net Income 2024: -$82,9262024

Highlighted filing

2024

Revenue$823,770
Expenses$906,696
Net Income-$82,926

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Dec 4, 2024
Return Version
2023v5.1
Gross Receipts
$823,770
Mission and Program Overview

Mission

To provide boys and girls in Evanston and neighboring communities the opportunity to learn and play hockey in a diverse program that is rooted in skills development, sportsmanship, outstanding coaching, leadership skills, strong character development and camaraderie.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$234,324$144,067▼ $90,257
Prepaid Expenses and Deferred Charges-$2,492-
Accounts Receivable$2,159$2,318▲ $159
Land, Buildings, and Equipment, Net-$1,384-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$236,483$150,261▼ $86,222
Other Assets Total-$0-
Liabilities
Deferred Revenue$25,107$66,282▲ $41,175
Accounts Payable and Accrued Expenses$49,751$5,280▼ $44,471
Total Liabilities$74,858$71,562▼ $3,296
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$161,625$78,699▼ $82,926
Total Net Assets Fund Balance$161,625$78,699▼ $82,926
Total Liabilities and Net Assets / Fund Balance$236,483$150,261▼ $86,222

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,384$154$1,538
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matthew SimpsonPresident
Adam CoomeDirector
Andrew BedizDirector
Chris SteinerDirector
Dominic MirrettiDirector
Freddie WohlnerDirector
Jared leeDirector
Jeremey HarbottleDirector
Kate KnoxDirector
Lane HowardDirector
Lauren WeissDirector
Zach WotherspoonDirector
Lisa TjoeSecretary
Matthew GraczykTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,694
Program Service Revenue
$716,455
Investment Income
$26
Other Revenue
$53,595
All Other Contributions
$53,694
Change in Net Assets
$-82,926

Audited Revenue Reconciliation

Revenue per Audited Statements
$823,770
Total Revenue per Audited Statements
$823,770
Total Revenue per Form 990
$823,770
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$906,696
Total Fundraising Expense$24,305
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$337,647--$337,647
Fees for Services Accounting-$24,616-$24,616
Other Expenses$43,901$18$24,305$24,323
Information Technology-$9,749-$9,749
All Other Expenses$7,316$905-$8,221
Advertising$782--$782
Travel$688--$688
Depreciation Depletion-$154-$154
Total Functional Expenses$846,949$35,442$24,305$906,696

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$906,696
Total Expenses per Audited Statements$906,696
Total Expenses per Form 990$906,696
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,460
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Events$23,460$23,460-$23,460
Total Events$23,460$23,460-$23,460
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 Board Treasurer reviews and approves an electronic copy of the 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

The by-laws prohibit any board member, excluding the hockey director, from receiving compensation. Additionally, the Board does not do business with an entity that is affiliated with any board member. When considering a new vendor, the board confirms that no board member is affiliated with the potential vendor. This policy is verbally communicated.

Form 990, Part VI, Section B, Line 15A

The Board reviews and sets compensation levels of management.

Form 990, Part VI, Section C, Line 18

The 990 can be acquired through the guidestar.org and IL Attorney General websites.

Form 990, Part VI, Section C, Line 19

The organization makes its by-laws available to the general public on its website. The financial statements and tax returns and other related public documents

Filing and Contact Details

Filer

Filer Name
Mammoth Amateur Hockey Association
EIN
23-7380547
Phone
8477160245
Address
2906 Central Street 149, Evanston, IL 60201

Signing Officer

Name
Matthew Graczyk
Title
Treasurer
Signed
2024-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Graczyk
Formed
1965
Legal Domicile
Il
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
25

Preparer

Firm
Il Nfp Audit and Tax Llp
Address
200 S WACKER DR SUITE 3100, CHICAGO, IL 60606
Preparer
Abdullah Khan CPA
Phone
3129985500
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Association is exempt from Federal and State income taxes under Section 501c3 of the Internal Revenue Code, therefore, the financial statements do not include a provision for income taxes. The Association reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties. This includes positions that the entity is exempt from income taxes or not subject to income taxes on unrelated business income. The Association recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities, based on the technical merits of the positions. The Association has identified no significant income tax uncertainties. The Association files information returns as a tax-exempt organization. Should that status be challenged in the future, all years since inception could be subject to review by the IRS.

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IRS990/MissionDesc0To provide boys and girls in Evanston and neighboring communities the opportunity to learn and play hockey in a diverse program that is rooted in skills development, sportsmanship, outstanding coaching, leadership skills, strong character development and camaraderie.
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IRS990/PrincipalOfficerNm0Matthew Graczyk
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from Federal and State income taxes under Section 501c3 of the Internal Revenue Code, therefore, the financial statements do not include a provision for income taxes. The Association reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties. This includes positions that the entity is exempt from income taxes or not subject to income taxes on unrelated business income. The Association recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities, based on the technical merits of the positions. The Association has identified no significant income tax uncertainties. The Association files information returns as a tax-exempt organization. Should that status be challenged in the future, all years since inception could be subject to review by the IRS.

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