Civic Intelligence

Hi Line Youth Hockey Association

EIN 31-1579172 • 501(c)3 • Glasgow, MT

Profile

NONE

Box 933Glasgow, MT 59230

www.hlyh.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.15x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.88x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

17th percentile

-15%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

28th percentile

-3.6%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

27%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,068,387

Down $65,331 (-5.8%) from 2022

Liabilities

Down

$164,156

Down $20,925 (-11%) from 2022

Net Assets

Down

$904,231

Down $44,406 (-4.7%) from 2022

Revenue

Up

$186,133

Up $8,828 (+5.0%) from 2022

Expenses

Up

$214,544

Up $21,575 (+11%) from 2022

Net Income

Down

-$28,411

Down $12,747 (-81%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,203,473Liabilities 2011: $289,548Net Assets 2011: $913,9252011Assets 2012: $1,172,675Liabilities 2012: $267,231Net Assets 2012: $905,4442012Assets 2013: $1,268,691Liabilities 2013: $259,590Net Assets 2013: $1,009,1012013Assets 2014: $1,327,769Liabilities 2014: $252,581Net Assets 2014: $1,075,1882014Assets 2015: $1,311,042Liabilities 2015: $244,513Net Assets 2015: $1,066,5292015Assets 2016: $1,245,090Liabilities 2016: $236,279Net Assets 2016: $1,008,8112016Assets 2017: $1,250,253Liabilities 2017: $227,503Net Assets 2017: $1,022,7502017Assets 2018: $1,219,766Liabilities 2018: $218,238Net Assets 2018: $1,001,5282018Assets 2019: $1,178,024Liabilities 2019: $208,509Net Assets 2019: $969,5152019Assets 2020: $1,158,341Liabilities 2020: $206,572Net Assets 2020: $951,7692020Assets 2021: $1,195,007Liabilities 2021: $230,706Net Assets 2021: $964,3012021Assets 2022: $1,133,718Liabilities 2022: $185,081Net Assets 2022: $948,6372022Assets 2024: $1,068,387Liabilities 2024: $164,156Net Assets 2024: $904,2312024

Highlighted filing

2024

Assets$1,068,387
Liabilities$164,156
Net Assets$904,231

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $140,0332011Expenses 2012: $148,5812012Revenue 2013: $287,794Expenses 2013: $184,133Net Income 2013: $103,6612013Revenue 2014: $182,573Expenses 2014: $116,486Net Income 2014: $66,0872014Revenue 2015: $160,869Expenses 2015: $169,528Net Income 2015: -$8,6592015Revenue 2016: $120,455Expenses 2016: $178,173Net Income 2016: -$57,7182016Revenue 2017: $171,476Expenses 2017: $157,537Net Income 2017: $13,9392017Revenue 2018: $143,679Expenses 2018: $164,901Net Income 2018: -$21,2222018Revenue 2019: $131,273Expenses 2019: $163,284Net Income 2019: -$32,0112019Revenue 2020: $147,031Expenses 2020: $164,777Net Income 2020: -$17,7462020Revenue 2021: $179,890Expenses 2021: $167,358Net Income 2021: $12,5322021Revenue 2022: $177,305Expenses 2022: $192,969Net Income 2022: -$15,6642022Revenue 2024: $186,133Expenses 2024: $214,544Net Income 2024: -$28,4112024

Highlighted filing

2024

Revenue$186,133
Expenses$214,544
Net Income-$28,411

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.16$0.90$0.19$0.21$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.19$0.95$0.18$0.19$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.23$0.96$0.18$0.17$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.21$0.95$0.15$0.16$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.21$0.97$0.13$0.16$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.22$1.00$0.14$0.16$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.23$1.02$0.17$0.16$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.24$1.01$0.12$0.18$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.24$1.07$0.16$0.17$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.33$0.25$1.08$0.18$0.12$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.27$0.26$1.01$0.29$0.18$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.27$0.91$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.29$0.91$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$199,037
Mission and Program Overview

Mission

NONE

Operation of a youth hockey program

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$932,642$904,231▼ $28,411
Land, Buildings, and Equipment, Net$822,116$793,211▼ $28,905
Savings and Temporary Cash Investments$262,012$260,990▼ $1,022
Cash and Non-Interest-Bearing Accounts$23,840$14,186▼ $9,654
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,107,968$1,068,387▼ $39,581
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$165,053$152,736▼ $12,317
Accounts Payable and Accrued Expenses$10,272$11,418▲ $1,146
Other Liabilities$1$2▲ $1
Total Liabilities$175,326$164,156▼ $11,170
Net Assets / Fund Balance
Total Net Assets Fund Balance$932,642$904,231▼ $28,411
Total Liabilities and Net Assets / Fund Balance$1,107,968$1,068,387▼ $39,581

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$726,817$657,393$1,384,210
Equipment$43,533$333,111$376,644
Leasehold Improvements$18,485$3,976$22,461
Land$4,376-$4,376
Compensation and Service Providers

Board Members and Trustees

NameTitle
Del HansenPresident
Kurt KummerfeldtVice President
Brooke DedobbeleerDirector
Christina HunterDirector
Kent HubbardDirector
Landon HoltDirector
Matt BolandDirector
Matt BrooksDirector
Shay PiedalueSecretary
Lisa KoskiTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$10,302
Program Service Revenue
$128,812
Investment Income
$1,477
Other Revenue
$45,542
All Other Contributions
$10,302
Change in Net Assets
$-28,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,544
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
Depreciation Depletion$48,905--$48,905
Occupancy$40,650--$40,650
Insurance$19,827--$19,827
Interest-$8,123-$8,123
Advertising-$1,192-$1,192
Other Expenses$1,118--$1,118
All Other Expenses$725$372-$1,097
Office Expenses-$577-$577
Fees for Services Accounting-$500-$500
Total Functional Expenses$203,780$10,764$0$214,544
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$45,542
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffles$30,000$30,000-$30,000
Hockey Tournaments$15,542$15,542-$15,542
Total Events$45,542$45,542-$45,542
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Hi Line Youth Hockey Association
EIN
31-1579172
Phone
4062289371
Address
BOX 933, GLASGOW, MT 59230

Signing Officer

Name
Del Hansen
Title
President
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
Mt
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Lisa a Koski
Address
730 HILLSIDE DR, GLASGOW, MT 59230
Preparer
Lisa A Koski
Phone
4062289031
Raw XML AppendixShowing 400 of 444 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/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt040650
IRS990/OccupancyGrp/TotalAmt040650
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0577
IRS990/OfficeExpensesGrp/TotalAmt0577
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc1COST OF CONCESSIONS
IRS990/OtherExpensesGrp/Desc2BUILDING REPAIRS
IRS990/OtherExpensesGrp/Desc3FEES, DUES, SUBS
IRS990/OtherExpensesGrp/ProgramServicesAmt068719
IRS990/OtherExpensesGrp/ProgramServicesAmt118509
IRS990/OtherExpensesGrp/ProgramServicesAmt25327
IRS990/OtherExpensesGrp/ProgramServicesAmt31118
IRS990/OtherExpensesGrp/TotalAmt068719
IRS990/OtherExpensesGrp/TotalAmt118509
IRS990/OtherExpensesGrp/TotalAmt25327
IRS990/OtherExpensesGrp/TotalAmt31118
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherLiabilitiesGrp/EOYAmt02
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711210
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0128812
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0128812
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010346
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0214
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0162979
IRS990/PYOtherRevenueAmt036825
IRS990/PYProgramServiceRevenueAmt099599
IRS990/PYRevenuesLessExpensesAmt0-15995
IRS990/PYTotalExpensesAmt0162979
IRS990/PYTotalRevenueAmt0146984
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-28411
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0932642
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0904231
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0262012
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0260990
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt010302
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010346
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08452
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt040631
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt037523
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0107254
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0107254
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt010302
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt010346
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt08452
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt040631
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt037523
IRS990ScheduleA/Total509Grp/TotalAmt0107254
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt010302
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt010346
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt08452
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt040631
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt037523
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0107254
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0726817
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0657393
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01384210
IRS990ScheduleD/EquipmentGrp/BookValueAmt043533
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0333111
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0376644
IRS990ScheduleD/LandGrp/BookValueAmt04376
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04376
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt018485
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03976
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt022461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0793211
IRS990ScheduleD/TotalLiabilityAmt02
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HOCKEY TOURNAMENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt030000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt015542
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt045542
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt030000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt015542
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt045542
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt045542
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01107968
IRS990/TotalAssetsEOYAmt01068387
IRS990/TotalAssetsGrp/BOYAmt01107968
IRS990/TotalAssetsGrp/EOYAmt01068387
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010302
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010764
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0203780
IRS990/TotalFunctionalExpensesGrp/TotalAmt0214544
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0175326
IRS990/TotalLiabilitiesEOYAmt0164156
IRS990/TotalLiabilitiesGrp/BOYAmt0175326
IRS990/TotalLiabilitiesGrp/EOYAmt0164156
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0932642
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0904231
IRS990/TotalProgramServiceExpensesAmt0203780
IRS990/TotalProgramServiceRevenueAmt0128812
IRS990/TotalRevenueGrp/ExclusionAmt045542
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0130289

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