Civic Intelligence

Capital Amateur Hockey Association

EIN 23-7383732 • 501(c)3 • Lewis Center, OH

Profile

Youth ice hockey training, development, and instruction

PO Box 136Lewis Center, OH 43035

www.cahahockey.com

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.40x

Higher debt load relative to assets than 83% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.23x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

39th percentile

-0.2%

Higher net margin than 39% of similar nonprofits.

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

Top Officer Pay

57th percentile

$9,000

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

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

Asset Growth

29th percentile

-4.8%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

33rd percentile

-4.0%

Faster revenue growth than 33% of similar nonprofits.

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

Assets

Down

$564,236

Down $28,545 (-4.8%) from 2024

Liabilities

Down

$226,802

Down $26,951 (-11%) from 2024

Net Assets

Down

$337,434

Down $1,594 (-0.5%) from 2024

Revenue

Down

$992,559

Down $41,207 (-4.0%) from 2024

Expenses

Down

$994,153

Down $1,619 (-0.2%) from 2024

Net Income

Down

-$1,594

Down $39,588 (-104%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2021: $361,446Liabilities 2021: $69,447Net Assets 2021: $291,9992021Assets 2022: $458,874Liabilities 2022: $146,123Net Assets 2022: $312,7512022Assets 2023: $551,910Liabilities 2023: $250,876Net Assets 2023: $301,0342023Assets 2024: $592,781Liabilities 2024: $253,753Net Assets 2024: $339,0282024Assets 2025: $564,236Liabilities 2025: $226,802Net Assets 2025: $337,4342025

Highlighted filing

2025

Assets$564,236
Liabilities$226,802
Net Assets$337,434

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2021: $683,959Expenses 2021: $634,218Net Income 2021: $49,7412021Revenue 2022: $911,109Expenses 2022: $890,357Net Income 2022: $20,7522022Revenue 2023: $1,007,572Expenses 2023: $1,019,289Net Income 2023: -$11,7172023Revenue 2024: $1,033,766Expenses 2024: $995,772Net Income 2024: $37,9942024Revenue 2025: $992,559Expenses 2025: $994,153Net Income 2025: -$1,5942025

Highlighted filing

2025

Revenue$992,559
Expenses$994,153
Net Income-$1,594

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Aug 31, 2025
Return Version
2024v5.0
Gross Receipts
$992,559
Mission and Program Overview

Mission

Youth ice hockey training, development, and instruction

Youth ice hockey development, training, and instruction

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$352,390$454,741▲ $102,351
Rtn Earn Endowment Incm Other Fnds$339,028$337,434▼ $1,594
Cash and Non-Interest-Bearing Accounts$235,886$102,638▼ $133,248
Prepaid Expenses and Deferred Charges-$5,123-
Accounts Receivable$2,700$0▼ $2,700
Inventories for Sale or Use$1,805$1,734▼ $71
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$592,781$564,236▼ $28,545
Liabilities
Deferred Revenue$253,753$226,729▼ $27,024
Accounts Payable and Accrued Expenses-$73-
Total Liabilities$253,753$226,802▼ $26,951
Net Assets / Fund Balance
Total Net Assets Fund Balance$339,028$337,434▼ $1,594
Total Liabilities and Net Assets / Fund Balance$592,781$564,236▼ $28,545
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chris ElliottPresidentPT$9,000$9,000
Jeff SeghiTreasurerPT$9,000$9,000
Amanda BowersExecutive AdministratorPT$6,000$6,000
Bill GraverTrustee-$5,000$5,000
Brian DennieVice President-$3,000$3,000
Sarah MillerSecretary-$1,200$1,200

Board Members and Trustees

NameTitle
Alex LaboskyTrustee
Andrew StaufferTrustee
Jim JeansTrustee
Mark GernertTrustee
Slate RibicTrustee
Tim DyeTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$49,595
Program Service Revenue
$867,550
Investment Income
$9,760
Other Revenue
$65,654
All Other Contributions
$49,595
Change in Net Assets
$-1,594
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$994,153
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$55,282$31,363-$86,645
Office Expenses-$55,377-$55,377
Other Expenses$54,498$0$0$54,498
Fees for Services Management-$30,600-$30,600
Information Technology-$21,068-$21,068
Travel$6,312--$6,312
Insurance-$788-$788
Total Functional Expenses$854,957$139,196$0$994,153
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
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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 A, Line 6

All active players are considered members of the organization.

Form 990, Part VI, Section A, Line 7A

All Board of Directors members are voted on by each member of the organization.

Form 990, Part VI, Section A, Line 8B

No committee has the authority to act on behalf of the governing body. All committees make recommendations to the governing Board who has final authority.

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

Capital Amateur Hockey Association makes all governing documents available via its website. Additionally, all financial documents and tax filings are discussed and available for review at the monthly Board of Director meeting. All financial documents are saved on a shared drive for all Board of Director members to gain access at any time. Finally, any participating members in the organization can request financial information t any time via the Director of Finance.

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

Capital Amateur Hockey Association reviews its conflict of interest, whistle-blower, document retention and destruction policies, along with all governing documents at the time of each annual election, officer transfer, and at the annual meeting of the Board of Directors.

Form 990, Part VI, Section C, Line 18

All financial records and tax returns are available to all Board of Directors at each monthly. Additionally, each member may request all financial records and tax returns from the Director of Finance at any time.

Form 990, Part VI, Section C, Line 19

Capital Amateur Hockey Association reviews its conflict of interest, whistle-blower, document retention and destruction policies, along with all governing documents at the time of each annual election, officer transfer, and at the annual meeting of th Board of Directors. These documents are available to all members of the organization at any time upon request.

Filing and Contact Details

Filer

Filer Name
Capital Amateur Hockey Association
EIN
23-7383732
Phone
6147832450
Address
PO Box 136, Lewis Center, OH 43035

Signing Officer

Name
Jeff Seghi
Title
Director of Finance
Phone
6147832450
Signed
2025-08-31

Organization Details

Principal Officer
Chris Elliott
Formed
1967
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
0
Employees
0
Volunteers
125
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYContributionsGrantsAmt044730
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06708
IRS990/PYOtherExpensesAmt0995772
IRS990/PYOtherRevenueAmt049700
IRS990/PYProgramServiceRevenueAmt0932628
IRS990/PYRevenuesLessExpensesAmt037994
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0995772
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01033766
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1594
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0867550
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0339028
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0337434
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0352390
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0454741
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0982799
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01027058
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01007435
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0910977
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0683783
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04612052
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt09760
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06708
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0137
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0132
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0176
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt016913
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt09760
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06708
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0137
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0132
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0176
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt016913
IRS990ScheduleA/InvestmentIncomeCYPct00.00365
IRS990ScheduleA/InvestmentIncomePYPct00.00168
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99635
IRS990ScheduleA/PublicSupportPY509Pct00.99832
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01007435
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0910977
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0683783
IRS990ScheduleA/Total509Grp/TotalAmt04612052
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0992559
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01033766
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01007572
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0911109
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0683959
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04628965
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All active players are considered members of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All Board of Directors members are voted on by each member of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No committee has the authority to act on behalf of the governing body. All committees make recommendations to the governing Board who has final authority.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Capital Amateur Hockey Association makes all governing documents available via its website. Additionally, all financial documents and tax filings are discussed and available for review at the monthly Board of Director meeting. All financial documents are saved on a shared drive for all Board of Director members to gain access at any time. Finally, any participating members in the organization can request financial information t any time via the Director of Finance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Capital Amateur Hockey Association reviews its conflict of interest, whistle-blower, document retention and destruction policies, along with all governing documents at the time of each annual election, officer transfer, and at the annual meeting of the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All financial records and tax returns are available to all Board of Directors at each monthly. Additionally, each member may request all financial records and tax returns from the Director of Finance at any time.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Capital Amateur Hockey Association reviews its conflict of interest, whistle-blower, document retention and destruction policies, along with all governing documents at the time of each annual election, officer transfer, and at the annual meeting of th Board of Directors. These documents are available to all members of the organization at any time upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0592781
IRS990/TotalAssetsEOYAmt0564236
IRS990/TotalAssetsGrp/BOYAmt0592781
IRS990/TotalAssetsGrp/EOYAmt0564236
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt049595
IRS990/TotalEmployeeCnt00

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