Civic Intelligence

Rochester Ice Hockey Officials Assn

EIN 26-0554837 • 501(c)4 • Rochester, NY

Profile

Rochester Ice Hockey Officials Association, Inc., promotes and organizes officials locally for the sport of amateur ice hockey.

PO Box 92204Rochester, NY 14692

www.rihoa.com

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

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

NTEE N • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

43rd percentile

0.00x

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

NTEE N • $500k-$1M nonprofits • Source year 2025

Net Margin

30th percentile

-0.9%

Higher net margin than 30% of similar nonprofits.

NTEE N • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

81st percentile

$38,251

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

NTEE N • $500k-$1M nonprofits • Source year 2025

Asset Growth

20th percentile

-6.0%

Faster asset growth than 20% of similar nonprofits.

NTEE N • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

57th percentile

12%

Faster revenue growth than 57% of similar nonprofits.

NTEE N • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$127,539

Down $8,165 (-6.0%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$127,539

Down $8,165 (-6.0%) from 2024

Operations
Liabilities / Revenue43rd percentileNet Margin30th percentile

Revenue

Up

$952,338

Up $99,772 (+12%) from 2024

Expenses

Up

$960,503

Up $134,507 (+16%) from 2024

Net Income

Down

-$8,165

Down $34,735 (-131%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$150K$100K$50K$0Assets 2012: $51,428Liabilities 2012: $0Net Assets 2012: $51,4282012Assets 2013: $67,710Liabilities 2013: $0Net Assets 2013: $67,7102013Assets 2014: $73,077Liabilities 2014: $0Net Assets 2014: $73,0772014Assets 2015: $84,999Liabilities 2015: $0Net Assets 2015: $84,9992015Assets 2016: $86,480Liabilities 2016: $0Net Assets 2016: $86,4802016Assets 2017: $91,725Liabilities 2017: $0Net Assets 2017: $91,7252017Assets 2018: $88,896Liabilities 2018: $0Net Assets 2018: $88,8962018Assets 2019: $85,284Liabilities 2019: $0Net Assets 2019: $85,2842019Assets 2020: $92,805Liabilities 2020: $0Net Assets 2020: $92,8052020Assets 2021: $106,685Liabilities 2021: $0Net Assets 2021: $106,6852021Assets 2022: $109,866Liabilities 2022: $0Net Assets 2022: $109,8662022Assets 2023: $109,134Liabilities 2023: $0Net Assets 2023: $109,1342023Assets 2024: $135,704Liabilities 2024: $0Net Assets 2024: $135,7042024Assets 2025: $127,539Liabilities 2025: $0Net Assets 2025: $127,5392025

Highlighted filing

2025

Assets$127,539
Liabilities$0
Net Assets$127,539
Open 2025 Filing

Operations Trend

Revenue Growth57th percentile

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

$1.0M$500K$0-$500KExpenses 2012: $365,4582012Expenses 2013: $400,5692013Revenue 2014: $485,235Expenses 2014: $479,868Net Income 2014: $5,3672014Revenue 2015: $504,031Expenses 2015: $492,109Net Income 2015: $11,9222015Revenue 2016: $476,831Expenses 2016: $475,350Net Income 2016: $1,4812016Revenue 2017: $546,524Expenses 2017: $541,279Net Income 2017: $5,2452017Revenue 2018: $515,608Expenses 2018: $518,437Net Income 2018: -$2,8292018Revenue 2019: $507,642Expenses 2019: $511,254Net Income 2019: -$3,6122019Revenue 2020: $443,480Expenses 2020: $435,959Net Income 2020: $7,5212020Revenue 2021: $200,485Expenses 2021: $186,605Net Income 2021: $13,8802021Revenue 2022: $523,946Expenses 2022: $520,765Net Income 2022: $3,1812022Revenue 2023: $729,178Expenses 2023: $729,910Net Income 2023: -$7322023Revenue 2024: $852,566Expenses 2024: $825,996Net Income 2024: $26,5702024Revenue 2025: $952,338Expenses 2025: $960,503Net Income 2025: -$8,1652025

Highlighted filing

2025

Revenue$952,338
Expenses$960,503
Net Income-$8,165
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$127,539
Liabilities
$0
Net assets
$127,539
Revenue
$952,338
Expenses
$960,503
Net income
-$8,165
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.00$1.28$9.52$9.61$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$8.53$8.26$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.00$1.09$7.29$7.30$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.10$5.24$5.21$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$2.00$1.87$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.00$0.93$4.43$4.36$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.00$0.85$5.08$5.11$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$5.16$5.18$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.00$0.92$5.47$5.41$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$4.77$4.75$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$5.04$4.92$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$4.85$4.80$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.00$0.68$4.01
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.00$0.51$3.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 14, 2025
Return Version
2024v5.2
Gross Receipts
$952,338
Mission and Program Overview

Mission

Rochester Ice Hockey Officials Association, Inc., promotes and organizes officials locally for the sport of amateur ice hockey.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$135,704$127,539▼ $8,165
Cash and Non-Interest-Bearing Accounts$120,655$112,490▼ $8,165
Savings and Temporary Cash Investments$15,049$15,049→ $0
Total Assets$135,704$127,539▼ $8,165
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$135,704$127,539▼ $8,165
Total Liabilities and Net Assets / Fund Balance$135,704$127,539▼ $8,165
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Nick TochelliDirector-$38,251$38,251
Todd PlouffeDirector-$24,226$24,226
David BasamaniaDirector-$14,118$14,118
Mike CarrollDirector-$13,030$13,030
Mike MahaneyVPPT$9,466$9,466
Joe DiMariaPresidentPT$7,789$7,789
Sean CorcoranSecretaryPT$6,523$6,523
Mark BestramDirector-$2,296$2,296
John RiveraDirector-$2,138$2,138
Tom DAmbrosiaTreasurerPT$806$806
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$952,338
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-8,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$886,668
Salaries, Compensation, and Employee Benefits$73,835
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$876,401--$876,401
Other Salaries and Wages-$57,661-$57,661
Payroll Taxes-$16,174-$16,174
Office Expenses$3,295--$3,295
Insurance-$2,416-$2,416
Fees for Services Accounting-$1,455-$1,455
Conferences and Meetings-$737-$737
Advertising$324--$324
Other Expenses$275$1,269-$275
Total Functional Expenses$880,791$79,712$0$960,503
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
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 governing body review Part VI line 11

“All Board Members Receive a PDF copy of the 990 to Review.”

Conflict of interest policy compliance Part VI line 12C

“A conflict of interest screening form is distributed each year and completed by each director and officer with instructions that any change to the responses on the form must be reported to the President or Secretary immediately. All forms are reviewed by the Secretary. Should a conflict be identified, the individual in question is excluded from voting on conflicted matters or exercising any meaningful control over such matters.”

Governing documents etc available to public Part VI line 19

“Governing Documents, Conflicts of Interest and Financial Statements are Available to the Public Upon Request.”

Filing and Contact Details

Filer

Filer Name
Rochester Ice Hockey Officials Assn
EIN
26-0554837
In Care Of
% Mike Carroll
Phone
5857377074
Address
PO Box 92204, Rochester, NY 14692

Signing Officer

Name
Mike Carroll
Title
Treasurer
Phone
5857377074
Signed
2025-12-14
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
9

Preparer

Firm
Carolyn Merrill CPA LLC
Address
20 Pond Valley Circle, Penfield, NY 14526
Preparer
Carolyn Merrill
Phone
5857038403
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Program Service Expenses of $876,401 Consists of: $876,401 Payments to Officials for Officating Games”

Raw XML Appendix325 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.

Path#Value
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All Board Members Receive a PDF copy of the 990 to Review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A conflict of interest screening form is distributed each year and completed by each director and officer with instructions that any change to the responses on the form must be reported to the President or Secretary immediately. All forms are reviewed by the Secretary. Should a conflict be identified, the individual in question is excluded from voting on conflicted matters or exercising any meaningful control over such matters.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing Documents, Conflicts of Interest and Financial Statements are Available to the Public Upon Request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Program Service Expenses of $876,401 Consists of: $876,401 Payments to Officials for Officating Games
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0960503
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IRS990/TotalProgramServiceRevenueAmt0952338
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0952338
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0127539
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IRS990/WebsiteAddressTxt0www.RIHOA.com
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE CARROLL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05857377074
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rochester Ice Hockey Officials Assn
ReturnHeader/Filer/BusinessNameControlTxt0ROCH
ReturnHeader/Filer/EIN0260554837
ReturnHeader/Filer/InCareOfNm0% Mike Carroll
ReturnHeader/Filer/PhoneNum05857377074
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 92204
ReturnHeader/Filer/USAddress/CityNm0Rochester
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014692
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300628525
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Carolyn Merrill CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020 Pond Valley Circle
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Penfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014526
ReturnHeader/PreparerPersonGrp/PhoneNum05857038403
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAROLYN MERRILL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-14T14:14:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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