Civic Intelligence

Westmoreland Hockey Association

990 • Fiscal year 2014 • EIN 25-1431960

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 13, 2015

520 New Alexandria Road15601

(724) 836-3868

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

20th percentile

-21%

Faster asset growth than 20% of similar nonprofits.

2014 filings • 501(c)3 • <$500k 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

Down

$134,298

Down $35,138 (-21%) from 2013

Net Assets

Down

$134,298

Down $35,138 (-21%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$220,080

No earlier filing loaded for comparison.

Expenses

Up

$255,218

Up $32,021 (+14%) from 2013

Net Income

-$35,138

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.

$400K$300K$200K$100K$0Assets 2011: $93,108Liabilities 2011: $0Net Assets 2011: $93,1082011Assets 2012: $135,633Liabilities 2012: $0Net Assets 2012: $135,6332012Assets 2013: $169,436Liabilities 2013: $0Net Assets 2013: $169,4362013Assets 2014: $134,298Liabilities 2014: $0Net Assets 2014: $134,2982014Assets 2015: $135,168Liabilities 2015: $0Net Assets 2015: $135,1682015Assets 2016: $170,201Liabilities 2016: $0Net Assets 2016: $170,2012016Assets 2017: $193,742Liabilities 2017: $0Net Assets 2017: $193,7422017Assets 2018: $191,357Liabilities 2018: $0Net Assets 2018: $191,3572018Assets 2019: $185,711Liabilities 2019: $57,890Net Assets 2019: $127,8212019Assets 2020: $169,697Liabilities 2020: $38,370Net Assets 2020: $131,3272020Assets 2021: $213,293Liabilities 2021: $77,237Net Assets 2021: $136,0562021Assets 2022: $231,039Liabilities 2022: $50,529Net Assets 2022: $180,5102022Assets 2023: $273,281Liabilities 2023: $78,526Net Assets 2023: $194,7552023Assets 2024: $285,468Liabilities 2024: $137,063Net Assets 2024: $148,4052024Assets 2025: $327,297Liabilities 2025: $98,262Net Assets 2025: $229,0352025

Highlighted filing

2014

Assets$134,298
Liabilities$0
Net Assets$134,298

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $171,7262011Expenses 2012: $214,8422012Expenses 2013: $223,1972013Revenue 2014: $220,080Expenses 2014: $255,218Net Income 2014: -$35,1382014Revenue 2015: $285,084Expenses 2015: $284,214Net Income 2015: $8702015Revenue 2016: $313,792Expenses 2016: $278,759Net Income 2016: $35,0332016Revenue 2017: $287,838Expenses 2017: $264,297Net Income 2017: $23,5412017Revenue 2018: $248,696Expenses 2018: $251,081Net Income 2018: -$2,3852018Revenue 2019: $176,011Expenses 2019: $239,547Net Income 2019: -$63,5362019Revenue 2020: $191,819Expenses 2020: $188,313Net Income 2020: $3,5062020Revenue 2021: $253,162Expenses 2021: $248,433Net Income 2021: $4,7292021Revenue 2022: $301,632Expenses 2022: $257,178Net Income 2022: $44,4542022Revenue 2023: $286,284Expenses 2023: $272,039Net Income 2023: $14,2452023Revenue 2024: $302,221Expenses 2024: $348,571Net Income 2024: -$46,3502024Revenue 2025: $445,778Expenses 2025: $365,148Net Income 2025: $80,6302025

Highlighted filing

2014

Revenue$220,080
Expenses$255,218
Net Income-$35,138
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 13, 2015
Return Version
2013v4.0
Gross Receipts
$228,104
Mission and Program Overview

Mission

To provide participants age 5-18 ability to develop hockey skills through practice, games and tournaments.

To provide participants age 5-18 to develop hockey skills through practice, games and tournaments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$169,436$134,298▼ $35,138
Total Assets$169,436$134,298▼ $35,138
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$108,001$134,298▲ $26,297
Temporarily Rstr Net Assets$61,435$0▼ $61,435
Total Net Assets Fund Balance$169,436$134,298▼ $35,138
Total Liabilities and Net Assets / Fund Balance$169,436$134,298▼ $35,138
Compensation and Service Providers

Board Members and Trustees

NameTitle
Heather RuffnerPresident
Roger GatesVice President
Chris AtkinsonDirector
Deb RitenourDirector
John WinebrennerDirector
Marianne RolinDirector
Mike GergerDirector
Natalie SchweizerDirector
Rich LavrichDirector
Tim HenryDirector
Trudy IvoryDirector
Michelle MillerGeneral Manager
Amanda DumnichSecretary
Jaime CerilliTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$215,241
Investment Income
$8
Other Revenue
$4,831
Change in Net Assets
$-35,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$255,218
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
Other Expenses$17,120--$17,120
All Other Expenses$6,469--$6,469
Office Expenses-$1,015-$1,015
Fees for Services Accounting-$650-$650
Information Technology-$160-$160
Total Functional Expenses$253,393$1,825$0$255,218
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,335
Gaming Gross Income$5,520
Fundraising Direct Expenses$5,264
Gaming Direct Expenses$2,760
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
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 copy of form 990 was provided to the organization's governing body for review before being filed with the interal revenue service.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon written or oral request.

Filing and Contact Details

Filer

EIN
25-1431960
Phone
7248363868

Signing Officer

Name
Heather Ruffner
Title
President
Phone
7248363868
Signed
2015-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Ruffner
Formed
1984
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
89

Preparer

Preparer
Lisa M Altschaffl CPA
Phone
7248388322
Raw XML AppendixShowing 400 of 404 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0334
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0633
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/InvestmentIncomePYPct00.00090
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt010095
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt041842
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt030961
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt031789
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0159038
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.86120
IRS990ScheduleA/PublicSupportPY509Pct00.83890
IRS990ScheduleA/PublicSupportTotal509Amt0990578
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0216701
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0236318
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0226498
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0210853
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0100208
IRS990ScheduleA/Total509Grp/TotalAmt0990578
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0226804
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0278202
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0270934
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0241978
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0132331
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IRS990/ScheduleBRequiredInd00
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY FOR REVIEW BEFORE BEING FILED WITH THE INTERAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN OR ORAL REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0134298
IRS990/TotalAssetsGrp/BOYAmt0169436
IRS990/TotalAssetsGrp/EOYAmt0134298
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01825
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0253393
IRS990/TotalFunctionalExpensesGrp/TotalAmt0255218
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0169436
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0134298
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0253393
IRS990/TotalProgramServiceRevenueAmt0215241
IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0215241
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0220080
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0169436
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0108001
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0134298
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10520 NEW ALEXANDRIA ROAD
IRS990/USAddress/City0GREENSBURG
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode015601
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.WESTMORELANDHOCKEY.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0HEATHER RUFFNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07248363868
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10WESTMORELAND HOCKEY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0251431960
ReturnHeader/Filer/PhoneNum07248363868
ReturnHeader/Filer/USAddress/AddressLine10520 NEW ALEXANDRIA ROAD
ReturnHeader/Filer/USAddress/City0GREENSBURG
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode015601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453941203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DELUZIO & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10351 HARVEY AVENUE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0GREENSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0156011911
ReturnHeader/PreparerPersonGrp/PhoneNum07248388322
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA M ALTSCHAFFL CPA
ReturnHeader/ReturnTs02015-02-16T12:32:40-06:00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.98$2.29$4.46$3.65$0.81
2024Detailed filing. Detailed filing data is available for this year.$2.85$1.37$1.48$3.02$3.49$0.46
2023Detailed filing. Detailed filing data is available for this year.$2.73$0.79$1.95$2.86$2.72$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.31$0.51$1.81$3.02$2.57$0.44
2021Detailed filing. Detailed filing data is available for this year.$2.13$0.77$1.36$2.53$2.48$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.70$0.38$1.31$1.92$1.88$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.86$0.58$1.28$1.76$2.40$0.64
2018Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$2.49$2.51$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$2.88$2.64$0.24
2016Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$3.14$2.79$0.35
2015Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$2.85$2.84$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$2.20$2.55$0.35
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.00$1.69$2.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.00$1.36$2.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.00$0.93$1.72