Civic Intelligence

Piedmont Heights Hockey Association

EIN 41-1514687 • 501(c)3 • Duluth, MN

Profile

Promote and support organized youth hockey with safe participation

2302 W 23rd StDuluth, MN 55811
Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.41x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

67th percentile

8.8%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

57%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$148,476

Up $11,959 (+8.8%) from 2023

Liabilities

Up

$11,812

Up $3,687 (+45%) from 2023

Net Assets

Up

$136,664

Up $8,272 (+6.4%) from 2023

Revenue

Up

$28,628

Up $10,431 (+57%) from 2023

Expenses

Down

$20,356

Down $12,879 (-39%) from 2023

Net Income

Up

$8,272

Up $23,310 (+155%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $76,671Liabilities 2010: $37Net Assets 2010: $76,6342010Assets 2011: $82,620Liabilities 2011: $47Net Assets 2011: $82,5732011Assets 2012: $91,885Liabilities 2012: $711Net Assets 2012: $91,1742012Assets 2013: $117,115Liabilities 2013: $751Net Assets 2013: $116,3642013Assets 2014: $142,723Liabilities 2014: $20,450Net Assets 2014: $122,2732014Assets 2015: $215,506Liabilities 2015: $76,381Net Assets 2015: $139,1252015Assets 2016: $208,140Liabilities 2016: $0Net Assets 2016: $208,1402016Assets 2017: $213,000Liabilities 2017: $0Net Assets 2017: $213,0002017Assets 2018: $196,029Liabilities 2018: $0Net Assets 2018: $196,0292018Assets 2019: $170,269Liabilities 2019: $0Net Assets 2019: $170,2692019Assets 2020: $155,247Liabilities 2020: $390Net Assets 2020: $154,8572020Assets 2021: $153,235Liabilities 2021: $1,318Net Assets 2021: $151,9172021Assets 2022: $150,127Liabilities 2022: $6,697Net Assets 2022: $143,4302022Assets 2023: $136,517Liabilities 2023: $8,125Net Assets 2023: $128,3922023Assets 2024: $148,476Liabilities 2024: $11,812Net Assets 2024: $136,6642024

Highlighted filing

2024

Assets$148,476
Liabilities$11,812
Net Assets$136,664

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $37,747Expenses 2010: $22,782Net Income 2010: $14,9652010Revenue 2011: $36,894Expenses 2011: $30,955Net Income 2011: $5,9392011Revenue 2012: $62,855Expenses 2012: $54,254Net Income 2012: $8,6012012Revenue 2013: $63,402Expenses 2013: $37,745Net Income 2013: $25,6572013Revenue 2014: $27,328Expenses 2014: $24,193Net Income 2014: $3,1352014Revenue 2015: $45,604Expenses 2015: $28,753Net Income 2015: $16,8512015Revenue 2016: $113,097Expenses 2016: $44,507Net Income 2016: $68,5902016Revenue 2017: $39,352Expenses 2017: $34,492Net Income 2017: $4,8602017Revenue 2018: $23,659Expenses 2018: $40,630Net Income 2018: -$16,9712018Revenue 2019: $4,335Expenses 2019: $30,095Net Income 2019: -$25,7602019Revenue 2020: $10,853Expenses 2020: $26,265Net Income 2020: -$15,4122020Revenue 2021: $32,600Expenses 2021: $35,869Net Income 2021: -$3,2692021Revenue 2022: $22,996Expenses 2022: $31,257Net Income 2022: -$8,2612022Revenue 2023: $18,197Expenses 2023: $33,235Net Income 2023: -$15,0382023Revenue 2024: $28,628Expenses 2024: $20,356Net Income 2024: $8,2722024

Highlighted filing

2024

Revenue$28,628
Expenses$20,356
Net Income$8,272

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.48$0.12$1.37$0.29$0.20$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.08$1.28$0.18$0.33$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.50$0.07$1.43$0.23$0.31$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.53$0.01$1.52$0.33$0.36$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.11$0.26$0.15
2019Summary only. Only limited summary data is available for this year.$1.70$0.00$1.70$0.04$0.30$0.26
2018Summary only. Only limited summary data is available for this year.$1.96$0.00$1.96$0.24$0.41$0.17
2017Summary only. Only limited summary data is available for this year.$2.13$0.00$2.13$0.39$0.34$0.05
2016Summary only. Only limited summary data is available for this year.$2.08$0.00$2.08$1.13$0.45$0.69
2015Summary only. Only limited summary data is available for this year.$2.16$0.76$1.39$0.46$0.29$0.17
2014Summary only. Only limited summary data is available for this year.$1.43$0.20$1.22$0.27$0.24$0.03
2013Summary only. Only limited summary data is available for this year.$1.17$0.01$1.16$0.63$0.38$0.26
2012Summary only. Only limited summary data is available for this year.$0.92$0.01$0.91$0.63$0.54$0.09
2011Summary only. Only limited summary data is available for this year.$0.83$0.00$0.83$0.37$0.31$0.06
2010Summary only. Only limited summary data is available for this year.$0.77$0.00$0.77$0.38$0.23$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 17, 2025
Return Version
2024v5.1
Gross Receipts
$499,671
Mission and Program Overview

Mission

Promote and support organized youth hockey with safe participation

Promote the amateur sport of hockey

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$128,392$136,664▲ $8,272
Cash and Non-Interest-Bearing Accounts$77,153$83,589▲ $6,436
Savings and Temporary Cash Investments$40,463$50,169▲ $9,706
Land, Buildings, and Equipment, Net$18,901$14,718▼ $4,183
Total Assets$136,517$148,476▲ $11,959
Liabilities
Accounts Payable and Accrued Expenses$8,125$11,812▲ $3,687
Total Liabilities$8,125$11,812▲ $3,687
Net Assets / Fund Balance
Total Net Assets Fund Balance$128,392$136,664▲ $8,272
Total Liabilities and Net Assets / Fund Balance$136,517$148,476▲ $11,959

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,348$66,682$68,030
Buildings$13,370$18,476$31,846
Compensation and Service Providers

Board Members and Trustees

NameTitle
Justin FinkePresident
Eric CrawfordVice President
Lauren AndersonEquipment Director
Brian HouckRink Director
Ruth PallapatiAdministrator
Jason HirtConcessions
Kris EastFacilities Directo
Allison TauerFundraising
John OmundsonGambling Mgr
Tony DankTreasure
Revenue and Support

Revenue Composition

Contributions and Grants
$14,603
Program Service Revenue
$0
Investment Income
$104
Other Revenue
$13,921
All Other Contributions
$2,297
Change in Net Assets
$8,272
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,356
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$4,183--$4,183
Occupancy$3,819--$3,819
Office Expenses$3,038--$3,038
Insurance$1,632--$1,632
Other Expenses$471--$471
Total Functional Expenses$20,356$0$0$20,356
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$472,834
Gaming Direct Expenses$465,649
Fundraising Gross Income$12,130
Fundraising Direct Expenses$5,394
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jamboree/concesssions$12,130$12,130$5,394$6,736
Total Events$12,130$12,130$5,394$6,736
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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 SECTION B, Line LINE 11

The form 990 is reviewed by the board of directors for their approval prior to submission for filing

Form 990, Part VI, Section SECTION B, Line 15

Gambling manager compensation is reviewed and approved by the board of directors annually

Filing and Contact Details

Filer

Filer Name
Piedmont Heights Hockey Association
EIN
41-1514687
Phone
2183483276
Address
2302 W 23RD ST, DULUTH, MN 55811

Signing Officer

Name
Justin Finke
Title
President
Phone
2183483276
Signed
2025-04-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Finke
Formed
1995
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Jon T Medure CPA
Address
26479 FREMONT DR, ZIMMERMAN, MN 55398
Preparer
Jon T Medure
Phone
2183401204
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IRS990/PYOtherRevenueAmt013546
IRS990/PYRevenuesLessExpensesAmt0-15038
IRS990/PYTotalExpensesAmt033235
IRS990/PYTotalRevenueAmt018197
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt08272
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0128392
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0136664
IRS990/SavingsAndTempCashInvstGrp/BOYAmt040463
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050169
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt014603
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt04550
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04647
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09335
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt036535
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0104
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0101
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt084
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt078
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0430
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt012130
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt09961
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt013064
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt019611
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt015706
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt070472
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0104
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0101
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt084
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt078
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0430
IRS990ScheduleA/InvestmentIncomeCYPct00.00290
IRS990ScheduleA/InvestmentIncomePYPct00.00900
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt07185
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt07604
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt011904
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt016352
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt043045
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.71110
IRS990ScheduleA/PublicSupportPY509Pct00.99100
IRS990ScheduleA/PublicSupportTotal509Amt0107007
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt026733
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt014511
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt016464
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt024258
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt025041
IRS990ScheduleA/Total509Grp/TotalAmt0107007
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt034022
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt022216
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt028452
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt040673
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt025119
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0150482
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt013370
IRS990ScheduleD/BuildingsGrp/DepreciationAmt018476
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt031846
IRS990ScheduleD/EquipmentGrp/BookValueAmt01348
IRS990ScheduleD/EquipmentGrp/DepreciationAmt066682
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068030
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014718
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt09977
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05394
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0JAMBOREE/CONCESSSIONS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt012130
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt012130
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012130
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012130
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06736
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05394
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05394
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0412140
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0412140
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0465649
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0472834
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0472834
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt07185
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt047423
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt047423
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt06086
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt06086
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt08475
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0JOHN OMUNDSON
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE ALL ASPECTS OF GAMING
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0JOHN OMUNDSON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt02302 W 3RD ST
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DULUTH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055811
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS FOR THEIR APPROVAL PRIOR TO SUBMISSION FOR FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GAMBLING MANAGER COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section SECTION B, Line LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section SECTION B, Line 15
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0136517
IRS990/TotalAssetsEOYAmt0148476
IRS990/TotalAssetsGrp/BOYAmt0136517
IRS990/TotalAssetsGrp/EOYAmt0148476

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