Civic Intelligence

Defending the Blue Line

990 • Fiscal year 2018 • EIN 27-0711063

Jan 01, 2018 to Dec 31, 2018 • Filed on May 13, 2019

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

0.39x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

69th percentile

0.27x

Higher debt load relative to revenue than 69% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

63rd percentile

$89,544

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

90th percentile

43%

Faster asset growth than 90% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

87th percentile

49%

Faster revenue growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,555,038

Up $767,807 (+43%) from 2017

Net Assets

Up

$1,563,328

Up $756,842 (+94%) from 2017

Liabilities

Up

$991,710

Up $10,965 (+1.1%) from 2017

Revenue

Up

$3,641,136

Up $1,195,926 (+49%) from 2017

Expenses

Up

$2,885,844

Up $181,340 (+6.7%) from 2017

Net Income

Up

$755,292

Up $1,014,586 (+391%) from 2017

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

2018

Assets$2,555,038
Liabilities$991,710
Net Assets$1,563,328

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

2018

Revenue$3,641,136
Expenses$2,885,844
Net Income$755,292
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 13, 2019
Return Version
2018v3.1
Gross Receipts
$3,789,309
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$877,374$1,629,791▲ $752,417
Land, Buildings, and Equipment, Net$797,342$800,947▲ $3,605
Pledges and Grants Receivable$91,263$101,500▲ $10,237
Loans From Officers Directors$34,155--
Prepaid Expenses and Deferred Charges$1,512$10,434▲ $8,922
Cash and Non-Interest-Bearing Accounts$15,740$8,366▼ $7,374
Total Assets$1,787,231$2,555,038▲ $767,807
Other Assets Total$4,000$4,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$899,095$943,442▲ $44,347
Accounts Payable and Accrued Expenses$47,495$48,268▲ $773
Total Liabilities$980,745$991,710▲ $10,965
Net Assets / Fund Balance
Unrestricted Net Assets$731,307$1,464,472▲ $733,165
Temporarily Rstr Net Assets$75,179$98,856▲ $23,677
Total Net Assets Fund Balance$806,486$1,563,328▲ $756,842
Total Liabilities and Net Assets / Fund Balance$1,787,231$2,555,038▲ $767,807

Asset Categories

AssetBook ValueDepreciationBasis
Land$753,317-$753,317
Equipment$22,075$28,433$50,508
Leasehold Improvements$25,555$16,252$41,807
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bob AtkinPresidentFT$89,544$89,544
-SecretaryFT$51,081$51,081

Board Members and Trustees

NameTitle
Tom PatnodeChairman
Ben MuchaDirector
Bob HolmesDirector
Bryan BellowsDirector
Craig StammenDirector
David LapanDirector
Devin SmithDirector
Dr Nick MeyerDirector
George ParrosDirector
Gregg CascaesDirector
Holly OlsonDirector
Jason RoyceDirector
Jeannee HoppeDirector
Jed LeonardDirector
Jim DennDirector
John JohnstoneDirector
Julie VavruskaDirector
Mark KocerDirector
Matt HendricksDirector
Rob MentiDirector
Stewart NiggDirector
Susan BurnsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,659,142
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$-18,007
All Other Contributions
$3,357,834
Change in Net Assets
$755,292

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 Table53,607$1,654,319Estimated Fair Market Value (FMV)
Other Non Cash Contri Table7,410$799,365Estimated Fair Market Value (FMV)
Other Non Cash Contri Table423$211,500Estimated Fair Market Value (FMV)
Other Non Cash Contri Table67$86,509Estimated Fair Market Value (FMV)
Total Noncash Contributions61,507$2,751,693-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,641,136
Revenue Not Reported on Form 990
$148,173
Total Revenue per Audited Statements
$3,789,309
Total Revenue per Form 990
$3,641,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,094,016
Salaries, Compensation, and Employee Benefits$408,680
Other Expenses$383,148
Total Fundraising Expense$228,429
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$2,093,516--$2,093,516
Other Salaries and Wages$84,849$43,834$68,977$197,660
Advertising$68,289-$89,950$158,239
Current Officers, Directors, Trustees, and Key Employees$51,142$66,467$23,016$140,625
Office Expenses$44,433$18,417$11,804$74,654
Interest$28,616$14,043-$42,659
Fees for Services Other$7,900$24,362$9,640$41,902
Other Employee Benefits$14,027$15,247$7,319$36,593
Payroll Taxes$12,958$14,084$6,760$33,802
Occupancy$24,284$3,137$2,935$30,356
Travel$6,766-$6,765$13,531
Depreciation Depletion$9,444$1,180$1,180$11,804
Insurance$6,668$1,667-$8,335
Conferences and Meetings$1,502$83$83$1,668
Grants to Domestic Orgs$500--$500
Total Functional Expenses$2,454,894$202,521$228,429$2,885,844

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,032,467
Expenses per Audited Statements$2,885,844
Total Expenses per Form 990$2,885,844
Expenses Not Reported on Form 990$146,623
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$126,481
Fundraising Gross Income$87,000
Gaming Gross Income$42,734
Gaming Direct Expenses$21,692
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Concert$127,102$48,340$42,161$6,179
Gala$153,621$16,010$42,160$-26,150
Total Events$388,308$87,000$126,481$-39,481
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
Joseph HudellaPres Family MemEmployeeNo$28,800
Patton HudellaLease-see BelowFacility LeaseNo$23,400
-Pres Family MemEmployeeNo$6,160

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$34,155--
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
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
Mn
Voting Board Members
23
Independent Board Members
22
Employees
9
Volunteers
180

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

Since inception in 2009, defending the blue line (dba united heroes league) has positively affected the lives of over 50,000 military families from coast to coast and around the world. We accomplish our mission by providing service members and their families free sports equipment, financial grants to offset athletic fees, skill development camps, pro sport ticketing for the military families to enjoy a special night out before or after a deployment, and special experiences of meeting pro athletes face to face. To date, the organization has provided our nation's heroes with 30,000 pro sports tickets, over 6,200 sets of athletic equipment, sent over 3,000 kids to development camp, and assisted with over 500,000 in financial aid to offest sports registration fees. Additionally, tens of thousands of additional military families have been impacted indirectly by bringing pro athletes ambassadors to active duty installations to mentor and boost the morale of our service members and their kids. Often times those visits include conducting private meet and greet sessions for those families struggling with severe service-connected injuries or those with a parent who was killed in action. United heroes league's long-term objective is to positively impact all 5 million military kids. Keeping them healthy and active in 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 148,173 fundraising events direct expenses -148,173 stale dated checks - 2017 grants 1,550 total 1,550

Financial Statement Notes

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

Fundraising events direct expenses 148,173

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

Fundraising events direct expenses 148,173 stale dated checks - 2017 grants -1,550

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Document Assets

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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