Summit and Wasatch County Amateur Hockey Association

“The organization is a membership organization and therefore has members with certain rights under the bylaws.”

“As a member organization under the terms of the bylaws the members have the authority to elect the members of the Board of Directors.”

“A draft of this entire form 990 and supporting documents was circulated to the current Board of Directors for review and comment prior to submission. This form was also reviewed in its entirety and approved by tax counsel at Kirton McConkie P.C.”

“The governing documents are available on the organizations website. The financial statements were discussed at public board meetings and are available to members upon request.”

“| Explanation:| In September 2024 a payment of $16,718.75 was inadvertently made out of the organizations account for a personal expense of Matt Prucka. Since such payment was not for a business expense of the organization it was taxable compensation to Mr. Prucka and has been reported in Part VII Section A as a taxable fringe benefit which reports on a calendar year basis. Upon discovering the inadvertent payment in February 2025 Mr. Prucka immediately and voluntarily reimbursed the organization for the full amount of the payment so the net amount paid during the fiscal year was $0. The $16,718.75 was far less than the value of Mr. Pruckas services to the organization. No amount was owed back to the organization as of the end of the fiscal year. Accordingly no Schedule L was required with respect to the amount and Mr. Prucka continues to satisfy the requirements for independence.”

“Park City Ice Miners”

“Payments to coaches and staff.”