Civic Intelligence

Lakes Area Hockey Association

EIN 42-1512329 • 501(c)3 • Spirit Lake, IA

Profile

The mission of the lakes area hockey association is to create, nurture, and sustain ice-related sports and recreation programs that teach and improve skills; foster sportsmanship, teamwork, and enjoyment; and improve fitness. These programs are financially accessible and meet the needs and interests of participants of all ages and skill levels throught the community.

PO Box 10Spirit Lake, IA 51360

n/A

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

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

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

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

Net Margin

19th percentile

-13%

Higher net margin than 19% 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

29th percentile

-3.0%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

33rd percentile

-1.8%

Faster revenue growth than 33% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets25th percentile

Assets

Down

$1,653,334

Down $51,630 (-3.0%) from 2023

Liabilities

Down

$3,974

Down $323 (-7.5%) from 2023

Net Assets

Down

$1,649,360

Down $51,307 (-3.0%) from 2023

Operations
Liabilities / Revenue31st percentileNet Margin19th percentile

Revenue

Down

$299,260

Down $5,545 (-1.8%) from 2023

Expenses

Up

$338,238

Up $14,760 (+4.6%) from 2023

Net Income

Down

-$38,978

Down $20,305 (-109%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $73,560Net Assets 2010: $73,5602010Assets 2012: $805,234Liabilities 2012: $190,477Net Assets 2012: $614,7572012Assets 2013: $1,200,637Liabilities 2013: $123,708Net Assets 2013: $1,076,9292013Assets 2014: $1,516,858Liabilities 2014: $290,500Net Assets 2014: $1,226,3582014Assets 2015: $1,530,343Liabilities 2015: $296,418Net Assets 2015: $1,233,9252015Assets 2016: $1,684,688Liabilities 2016: $390,043Net Assets 2016: $1,294,6452016Assets 2017: $1,848,964Liabilities 2017: $331,967Net Assets 2017: $1,516,9972017Assets 2018: $1,692,145Liabilities 2018: $265,439Net Assets 2018: $1,426,7062018Assets 2019: $1,817,419Liabilities 2019: $1,743Net Assets 2019: $1,815,6762019Assets 2020: $1,794,486Liabilities 2020: -$3,836Net Assets 2020: $1,798,3222020Assets 2021: $1,798,644Liabilities 2021: $9,188Net Assets 2021: $1,789,4562021Assets 2022: $1,713,234Liabilities 2022: -$628Net Assets 2022: $1,713,8622022Assets 2023: $1,704,964Liabilities 2023: $4,297Net Assets 2023: $1,700,6672023Assets 2024: $1,653,334Liabilities 2024: $3,974Net Assets 2024: $1,649,3602024

Highlighted filing

2024

Assets$1,653,334
Liabilities$3,974
Net Assets$1,649,360
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

$1.0M$500K$0-$500KRevenue 2010: $13,964Expenses 2010: $13,154Net Income 2010: $8102010Expenses 2012: $24,8012012Revenue 2013: $511,888Expenses 2013: $50,368Net Income 2013: $461,5202013Revenue 2014: $245,689Expenses 2014: $98,776Net Income 2014: $146,9132014Revenue 2015: $163,705Expenses 2015: $163,081Net Income 2015: $6242015Revenue 2016: $220,361Expenses 2016: $150,148Net Income 2016: $70,2132016Revenue 2017: $274,303Expenses 2017: $276,914Net Income 2017: -$2,6112017Revenue 2018: $238,437Expenses 2018: $328,728Net Income 2018: -$90,2912018Revenue 2019: $740,607Expenses 2019: $269,607Net Income 2019: $471,0002019Revenue 2020: $247,650Expenses 2020: $265,004Net Income 2020: -$17,3542020Revenue 2021: $295,197Expenses 2021: $302,612Net Income 2021: -$7,4152021Revenue 2022: $283,787Expenses 2022: $357,845Net Income 2022: -$74,0582022Revenue 2023: $304,805Expenses 2023: $323,478Net Income 2023: -$18,6732023Revenue 2024: $299,260Expenses 2024: $338,238Net Income 2024: -$38,9782024

Highlighted filing

2024

Revenue$299,260
Expenses$338,238
Net Income-$38,978
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,653,334
Liabilities
$3,974
Net assets
$1,649,360
Revenue
$299,260
Expenses
$338,238
Net income
-$38,978
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$0.30$0.34$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.30$0.32$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.28$0.36$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.80$0.01$1.79$0.30$0.30$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.80$0.25$0.27$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$0.74$0.27$0.47
2018Detailed filing. Detailed filing data is available for this year.$1.69$0.27$1.43$0.24$0.33$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.85$0.33$1.52$0.27$0.28$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.68$0.39$1.29$0.22$0.15$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.53$0.30$1.23$0.16$0.16$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.52$0.29$1.23$0.25$0.10$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.20$0.12$1.08$0.51$0.05$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.19$0.61$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.07$0.01$0.01$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 11, 2025
Return Version
2024v5.1
Gross Receipts
$299,260
Mission and Program Overview

Mission

The mission of the lakes area hockey association is to create, nurture, and sustain ice-related sports and recreation programs that teach and improve skills; foster sportsmanship, teamwork, and enjoyment; and improve fitness. These programs are financially accessible and meet the needs and interests of participants of all ages and skill levels throught the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,341,712$1,316,727▼ $24,985
Cash and Non-Interest-Bearing Accounts$340,667$330,065▼ $10,602
Accounts Receivable$17,166$3,531▼ $13,635
Investments Other Securities$5,419$3,011▼ $2,408
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$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$1,704,964$1,653,334▼ $51,630
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$4,297$3,974▼ $323
Total Liabilities$4,297$3,974▼ $323
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,700,667$1,649,360▼ $51,307
Total Net Assets Fund Balance$1,700,667$1,649,360▼ $51,307
Total Liabilities and Net Assets / Fund Balance$1,704,964$1,653,334▼ $51,630

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,057,592$364,677$1,422,269
Equipment$127,074$414,283$541,357
Land$100,000-$100,000
Other Land Buildings$32,061$60,507$92,568
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Scott BradhamPresident
Nate EwaltVice President
Ben RavelingDirector
Brad ShumwayDirector
Greg StaffordDirector
Michael MeyersDirector
Mitch BedgleyDirector
Allison WorrellSecretary
Dan MenoughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,516
Program Service Revenue
$220,744
Investment Income
$0
Other Revenue
$0
All Other Contributions
$78,516
Change in Net Assets
$-38,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$335,031
Salaries, Compensation, and Employee Benefits$3,207
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$77,200-$77,200
Depreciation Depletion$54,967--$54,967
Insurance-$21,805-$21,805
All Other Expenses$1,493$17,228-$18,721
Other Expenses$14,054$6,549-$6,549
Fees for Services Accounting-$6,193-$6,193
Travel-$3,590-$3,590
Other Salaries and Wages-$2,979-$2,979
Payroll Taxes-$228-$228
Advertising-$148-$148
Total Functional Expenses$172,335$165,903$0$338,238
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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-
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
No
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
Lakes Area Hockey Association
EIN
42-1512329
Phone
7123391845
Address
PO BOX 10, SPIRIT LAKE, IA 51360

Signing Officer

Name
Michael Meyers
Title
President
Signed
2025-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Meyers
Formed
2001
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
0
Employees
0

Preparer

Firm
Winther Stave & Co
Address
1004 21st St Unit 4, Milford, IA 51351
Preparer
D Jeffrey Crew
Phone
7123382488
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IRS990/MissionDesc0THE MISSION OF THE LAKES AREA HOCKEY ASSOCIATION IS TO CREATE, NURTURE, AND SUSTAIN ICE-RELATED SPORTS AND RECREATION PROGRAMS THAT TEACH AND IMPROVE SKILLS; FOSTER SPORTSMANSHIP, TEAMWORK, AND ENJOYMENT; AND IMPROVE FITNESS. THESE PROGRAMS ARE FINANCIALLY ACCESSIBLE AND MEET THE NEEDS AND INTERESTS OF PARTICIPANTS OF ALL AGES AND SKILL LEVELS THROUGHT THE COMMUNITY.
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IRS990/ProgramServiceRevenueGrp/Desc0ARENA INCOME
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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
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 10
IRS990/USAddress/CityNm0SPIRIT LAKE
IRS990/USAddress/StateAbbreviationCd0IA
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL MEYERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKES AREA HOCKEY ASSOCIATION

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