Becker-Big Lake Youth Hockey Association

“Voting members include parents or guardians of registered players as well as board-elected officers and directors. Each member in good standing has one vote in association matters per bylaws.”

“| Class of the Person:, Nature of their rights:| Members parents guardians elect the board at the annual meeting per your bylaws., Members (parents/guardians) elect the board at the annual meeting, per your bylaws.|”

“The Treasurer and or Finance Committee prepares the form reviews it with the President and Board and obtains board approval before filing.”

“The organization maintains a written Conflict of Interest Policy that applies to all officers directors and key volunteers. Each board member completes an annual disclosure form identifying any potential conflicts. When a potential or actual conflict is identified the board reviews the matter and requires the affected individual to recuse themselves from discussion and voting on related issues. All disclosures and recusals are documented in meeting minutes. If a conflict is discovered after a transaction has occurred the board conducts a review to determine whether the transaction was fair and in the best interest of the organization and if necessary takes corrective action or implements additional oversight measures.”

“We do not host these on your own website but the public can access them through the IRS or request copies directly from the organization.”

“The organizations governing documents bylaws and conflict of interest policy are available to the public upon request. Financial statements and annual Form 990 filings are accessible through the Minnesota Secretary of State IRS public disclosure requirements or by written request to the organizations mailing address PO Box 294 Becker MN 55308. The organization does not post its internal policies online but ensures public access in compliance with IRS and state nonprofit disclosure regulations.”

“| Employee Name:, Description:| Nate Martinson, Officer is not paid.| Rick Katka, Officer is not paid.| Sarah Tollefson, Officer is not paid.| Emily Korbel, Officer is not paid.| Mike Clausen, Officer is not paid.| Danny Hancock, Officer is not paid.| Lindsey Rossbach, Officer is not paid.| Denise Hazelton, Officer is not paid.| Justin Refienberger, Officer is not paid.|”

“| Explanation:| Section A - Lines 1-2: The Association is governed by an elected volunteer Board of Directors. At fiscal year-end there were 11 voting members all independent.”

“| Explanation:| Section A - Line 3: The organization did not delegate control over management duties to a management company or other person.”

“| Explanation:| Section A - Line 4: No significant changes were made to the governing documents during the year. Section A - Line 6: Voting members include parents or guardians of registered players and board-elected officers directors. Each member in good standing has one vote per bylaws. Section A - Line 7a-7b: No family or business relationships exist among officers or directors. Section B - Line 12a-12c: The organization maintains a written Conflict of Interest Policy. Board members complete annual disclosure forms. Any individual with a potential conflict recuses themselves from related discussions or votes and the action is recorded in the minutes. Section B - Line 15a-15b: All officers and directors are volunteers and receive no compensation; therefore a formal compensation review process was not required. Section B - Line 16a-16b: The Treasurer prepares Form 990 reviews it with the President and Board and provides a complete copy to all board members prior to filing. Board approval is recorded in the meeting minutes. Section C - Line 18: Governing documents conflict of interest policy and financial statements are available to the public upon written request at: PO Box 294 Becker MN 55308. Annual Forms 990 are accessible via the IRS website.”

“| Description:, Amount:| Equipment expenses, $10759.00| Tax filing fees, $286.00| Coaches USA Hockey Fees, $6065.00| Goalie Legal & Professional Services, $8180.00| Jr. Eagles Camp Expenses, $1558.00| Retain & Recruit, $2756.00| Reimbursement to managers, $2473.00| QuickBooks Payments Fees, $2691.00| Registration Expense, $2196.00|”

“| Description:, Explanation:, Amount:| Adjustment to beginning net assets, Adjustment made to align beginning net asset balance with prior years filed Form 990-EZ ending balance. The change reflects a correction to reconcile prior year reported totals with the organizations current-year accounting records., $-1600|”

“| Explanation:| Becker-Big Lake Youth Hockey Association BBLYHA is a 501c3 nonprofit organization providing youth hockey opportunities for boys and girls ages 5 through 14 in the Becker and Big Lake communities. The Association promotes player development sportsmanship teamwork and community involvement through instruction practice and competition governed by Minnesota Hockey and USA Hockey.”

“| Explanation:| Youth Hockey Development - Funded ice rental uniforms equipment and certified coaching staff to deliver structured hockey programs for approximately 150 participants. Player Training Camps and Clinics - Hosted seasonal skills clinics and summer training emphasizing skating shooting and conditioning. Competitive Tournaments and League Play - Registered teams in District 10 league play and regional tournaments to promote competition and community pride. All programs are conducted by volunteers and certified coaches.”

“| Explanation:| Line 2a-2d: The organization did not receive or dispose of non-cash property vehicles or intellectual property and had no reportable transactions requiring Forms 8282 8899 or 1098-C. Line 7a-7b: The organization had no unrelated business income and no reportable transactions with disqualified persons.”

“| Explanation:| Beginning Net Assets: $55,182 per 2023 Form 990-EZ Revenue less Expenses: -$53,481 Adjustment to Beginning Balance: +$1,600 to reconcile with prior-year filed totals Ending Net Assets: $22,028 The $1,600 adjustment reflects a reconciliation to align the prior years filed balance sheet with the organizations accounting records. It does not represent income or expense activity.”

“| Explanation:| Financial Statements and Reporting The organization uses the accrual basis of accounting in QuickBooks Online. Financial statements are reviewed internally by the Treasurer and presented to the Board at regular meetings but are not audited by an external CPA.”