Civic Intelligence

Defending the Blue Line

990 • Fiscal year 2016 • EIN 27-0711063

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 28, 2017

15211 Ravenna TrailHastings, MN 55033

(651) 319-0737

Siviq Scores

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

Liabilities / Assets

76th percentile

0.43x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.33x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

80th percentile

20%

Higher net margin than 80% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

60th percentile

$82,350

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

98th percentile

213%

Faster asset growth than 98% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

88th percentile

49%

Faster revenue growth than 88% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,880,950

Up $1,279,093 (+213%) from 2015

Net Assets

Up

$1,065,780

Up $484,505 (+83%) from 2015

Liabilities

Up

$815,170

Up $794,588 (+3861%) from 2015

Revenue

Up

$2,475,158

Up $810,374 (+49%) from 2015

Expenses

Up

$1,990,653

Up $298,103 (+18%) from 2015

Net Income

Up

$484,505

Up $512,271 (+1845%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $34,348Liabilities 2010: $0Net Assets 2010: $34,3482010Assets 2011: $23,041Liabilities 2011: $0Net Assets 2011: $23,0412011Assets 2012: $38,441Liabilities 2012: $0Net Assets 2012: $38,4412012Assets 2013: $311,768Liabilities 2013: $15,487Net Assets 2013: $296,2812013Assets 2014: $618,703Liabilities 2014: $9,662Net Assets 2014: $609,0412014Assets 2015: $601,857Liabilities 2015: $20,582Net Assets 2015: $581,2752015Assets 2016: $1,880,950Liabilities 2016: $815,170Net Assets 2016: $1,065,7802016Assets 2017: $1,787,231Liabilities 2017: $980,745Net Assets 2017: $806,4862017Assets 2018: $2,555,038Liabilities 2018: $991,710Net Assets 2018: $1,563,3282018Assets 2019: $2,984,977Liabilities 2019: $1,060,780Net Assets 2019: $1,924,1972019Assets 2020: $2,702,109Liabilities 2020: $1,185,945Net Assets 2020: $1,516,1642020Assets 2021: $3,084,310Liabilities 2021: $1,012,528Net Assets 2021: $2,071,7822021Assets 2022: $3,733,316Liabilities 2022: $1,347,590Net Assets 2022: $2,385,7262022Assets 2023: $8,420,682Liabilities 2023: $3,070,288Net Assets 2023: $5,350,3942023Assets 2024: $9,433,820Liabilities 2024: $2,953,930Net Assets 2024: $6,479,8902024

Highlighted filing

2016

Assets$1,880,950
Liabilities$815,170
Net Assets$1,065,780

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $220,2372010Expenses 2011: $718,2062011Expenses 2012: $623,5382012Revenue 2013: $1,259,877Expenses 2013: $1,230,675Net Income 2013: $29,2022013Revenue 2014: $1,591,516Expenses 2014: $1,278,756Net Income 2014: $312,7602014Revenue 2015: $1,664,784Expenses 2015: $1,692,550Net Income 2015: -$27,7662015Revenue 2016: $2,475,158Expenses 2016: $1,990,653Net Income 2016: $484,5052016Revenue 2017: $2,445,210Expenses 2017: $2,704,504Net Income 2017: -$259,2942017Revenue 2018: $3,641,136Expenses 2018: $2,885,844Net Income 2018: $755,2922018Revenue 2019: $3,658,421Expenses 2019: $3,297,552Net Income 2019: $360,8692019Revenue 2020: $1,579,523Expenses 2020: $1,987,556Net Income 2020: -$408,0332020Revenue 2021: $3,081,953Expenses 2021: $2,526,335Net Income 2021: $555,6182021Revenue 2022: $2,582,982Expenses 2022: $2,269,038Net Income 2022: $313,9442022Revenue 2023: $6,019,674Expenses 2023: $3,065,156Net Income 2023: $2,954,5182023Revenue 2024: $5,845,436Expenses 2024: $4,715,940Net Income 2024: $1,129,4962024

Highlighted filing

2016

Revenue$2,475,158
Expenses$1,990,653
Net Income$484,505
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 28, 2017
Return Version
2016v3.0
Gross Receipts
$2,583,959
Mission and Program Overview

Mission

Defending the blue line is a 501(c)(3) non profit organization created by soldiers with the spirit of keeping hockey alive for children of our nation's military heroes.

Keeping military kids healthy and active through sports while their parents are serving our nation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$405,398$1,002,678▲ $597,280
Land, Buildings, and Equipment, Net$35,719$799,275▲ $763,556
Loans From Officers Directors-$52,343-
Pledges and Grants Receivable$136,152$39,707▼ $96,445
Cash and Non-Interest-Bearing Accounts$17,245$28,049▲ $10,804
Prepaid Expenses and Deferred Charges$2,326$7,241▲ $4,915
Savings and Temporary Cash Investments$1,017--
Total Assets$601,857$1,880,950▲ $1,279,093
Other Assets Total$4,000$4,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$20,000$750,000▲ $730,000
Accounts Payable and Accrued Expenses$582$12,827▲ $12,245
Total Liabilities$20,582$815,170▲ $794,588
Net Assets / Fund Balance
Unrestricted Net Assets$510,475$1,012,353▲ $501,878
Temporarily Rstr Net Assets$70,800$53,427▼ $17,373
Total Net Assets Fund Balance$581,275$1,065,780▲ $484,505
Total Liabilities and Net Assets / Fund Balance$601,857$1,880,950▲ $1,279,093

Asset Categories

AssetBook ValueDepreciationBasis
Land$753,318-$753,318
Leasehold Improvements$34,919$6,888$41,807
Equipment$11,038$15,945$26,983
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John JohnstonePresidentFT$82,350$82,350
Tom PatnodeSecretaryFT$23,825$23,825

Board Members and Trustees

NameTitle
Matt FrauenshuhChairman
Bill LiederDirector
Bob HolmesDirector
Bryan BellowsDirector
Craig StammenDirector
David LapanDirector
George ParrosDirector
Holly OlsonDirector
Jim DennDirector
Josh LeonardDirector
Justin PagelDirector
Matt HendricksDirector
Stewart NiggDirector
Susan BurnsDirector
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,457,972
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$17,186
All Other Contributions
$2,424,018
Change in Net Assets
$484,505

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table28,564$1,035,007Estimated Fair Market Value (FMV)
Other Non Cash Contri Table3,228$407,379Estimated Fair Market Value (FMV)
Other Non Cash Contri Table468$255,560Estimated Fair Market Value (FMV)
Other Non Cash Contri Table147$1,701Estimated Fair Market Value (FMV)
Total Noncash Contributions32,407$1,699,647-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,475,158
Revenue Not Reported on Form 990
$162,416
Total Revenue per Audited Statements
$2,637,574
Total Revenue per Form 990
$2,475,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,472,240
Salaries, Compensation, and Employee Benefits$268,318
Other Expenses$250,095
Total Fundraising Expense$153,631
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,472,240--$1,472,240
Other Salaries and Wages$90,955$18,000$34,120$143,075
Current Officers, Directors, Trustees, and Key Employees$54,999$32,085$19,091$106,175
Advertising$26,925-$45,376$72,301
Fees for Services Other$2,815$17,063$25,332$45,210
Office Expenses$9,013$20,247$12,723$41,983
Occupancy$26,084$3,812$2,709$32,605
Insurance$16,631$4,158-$20,789
Payroll Taxes$10,191$3,538$5,339$19,068
Travel$7,922-$7,921$15,843
Interest$8,572$1,193-$9,765
Depreciation Depletion$7,049$881$881$8,811
Conferences and Meetings$2,510$139$139$2,788
Total Functional Expenses$1,735,906$101,116$153,631$1,990,653

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,153,069
Expenses per Audited Statements$1,990,653
Total Expenses per Form 990$1,990,653
Expenses Not Reported on Form 990$162,416
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$99,354
Fundraising Gross Income$91,197
Gaming Gross Income$30,466
Gaming Direct Expenses$9,447
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$71,544$71,544$79,701$-8,157
Golf Event$53,607$19,653$19,653$0
Total Events$125,151$91,197$99,354$-8,157
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Pres Family MemEmployee/contractorNo$29,450
Patton HudellaLease-see BelowFacility LeaseNo$21,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$52,343-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

Form 990 draft provided to board members for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

The president enforces and monitors the conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews and approves the president's annual salary.

Form 990, Page 6, Part VI, Line 19

Information is provided upon request.

Filing and Contact Details

Filer

Filer Name
Defending the Blue Line
EIN
27-0711063
Phone
6513190737
Address
15211 RAVENNA TRAIL, HASTINGS, MN 55033
Doing Business As
United Heroes League

Signing Officer

Name
Shane Hudella
Title
President
Phone
6513190737
Signed
2017-04-28
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
12
Employees
9
Volunteers
1,000

Preparer

Firm
Lewis Kisch & Associates Ltd
Address
1125 SOUTH FRONTAGE ROAD SUITE 1, HASTINGS, MN 55033-2489
Preparer
Diana L Weddigen
Phone
6514373356
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Impacted indirectly by bringing professional athletes to active duty military installations to mentor and boost the morale of our service members and their kids. Often times those visits include conducting personal meet & greets for those families struggling with severe service connected injuries or those with a parent who was killed in action. United heroes league long term objective is to positively impact all 5 million military kids. Keeping them healthy and active through sports is an important tool for them to cope with the stress of a parent's deployment, and a great way for them to stay engaged and active in their community.

Form 990, Part XI, Line 9

Fundraising events direct expenses 99,354 fundraising event direct expenses -99,354

Financial Statement Notes

Schedule D, Page 3, Part X

Management has evaluated for uncertain tax positions and has determined there are no uncertain tax positions as of december 31, 2016. Tax returns for the past three years remain open for examination by tax jurisdictions.

Schedule D, Page 4, Part XI, Line 2D

Fundraising events direct expenses 99,354

Schedule D, Page 4, Part XII, Line 2D

Fundraising event direct expenses 99,354

Schedule D, Page 4, Part XIII

The audited financial statements report gross fundraising revenue as part of revenue and support and cost of direct benefits to donors under expenses; whereas the return reports net income from fundraising events.

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IRS990ScheduleD/OtherRevenueAmt099354
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.43$2.95$6.48$5.85$4.72$1.13
2023Detailed filing. Detailed filing data is available for this year.$8.42$3.07$5.35$6.02$3.07$2.95
2022Detailed filing. Detailed filing data is available for this year.$3.73$1.35$2.39$2.58$2.27$0.31
2021Detailed filing. Detailed filing data is available for this year.$3.08$1.01$2.07$3.08$2.53$0.56
2020Detailed filing. Detailed filing data is available for this year.$2.70$1.19$1.52$1.58$1.99$0.41
2019Detailed filing. Detailed filing data is available for this year.$2.98$1.06$1.92$3.66$3.30$0.36
2018Detailed filing. Detailed filing data is available for this year.$2.56$0.99$1.56$3.64$2.89$0.76
2017Detailed filing. Detailed filing data is available for this year.$1.79$0.98$0.81$2.45$2.70$0.26
2016Detailed filing. Detailed filing data is available for this year.$1.88$0.82$1.07$2.48$1.99$0.48
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.02$0.58$1.66$1.69$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.62$0.01$0.61$1.59$1.28$0.31
2013Detailed filing. Detailed filing data is available for this year.$0.31$0.02$0.30$1.26$1.23$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$0.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$0.22