Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
High Performance Hockey League
EIN 45-2033839 • 501(c)7 • Farmington Hills, MI
Profile
To operate a highly competitive tier 1 aaa amateur hockey league in the u.s. And to encourage a continuing drive for the highest standards of excellence and sportsmanship in hockey play among its members and players. The operation of the league shall include both boys and girls division to establish high standards for the conduct of the sport of ice hockey, in the areas of skill, fair play, integrity and sportsmanship.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on the latest valid filing.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $108,344 (-100%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Down$0
Down $108,344 (-100%) from 2024
Revenue
Down$0
Down $2,975 (-100%) from 2024
Expenses
Up$4,344
Up $2,862 (+193%) from 2024
Net Income
Down-$4,344
Down $5,837 (-391%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $0
- Expenses
- $4,344
- Net income
- -$4,344
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $0
Mission and Program Overview
Mission
To operate a highly competitive tier 1 aaa amateur hockey league in the us and to encourage a continuing drive for the highest standards of excellence and sportsmanship in hockey play among its members and players. The operation of the league shall include both boys and girls division to establish high standards for the conduct of the sport of ice hockey, in the areas of skill, fair play, integrity and sportsmanship.
To operate a highly competitive tier 1 aaa amateur hockey league in the u.s. And to encourage a continuing drive for the highest standards of excellence and sportsmanship in hockey play among its members and players. The operation of the league shall include both boys and girls division to establish high standards for the conduct of the sport of ice hockey, in the areas of skill, fair play, integrity and sportsmanship.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $108,344 | - | - |
| Total Assets | $108,344 | $0 | ▼ $108,344 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $108,344 | - | - |
| Total Net Assets Fund Balance | $108,344 | $0 | ▼ $108,344 |
| Total Liabilities and Net Assets / Fund Balance | $108,344 | $0 | ▼ $108,344 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Lyle Phair | Chairman of |
| Jill Hare Lewandowski | Secretary |
| Mike Henry | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $-4,344
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $4,344 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Accounting | - | $4,235 | - | $4,235 |
| Fees for Services Legal | - | $55 | - | $55 |
| Other Expenses | - | $54 | - | $54 |
| Total Functional Expenses | $0 | $4,344 | $0 | $4,344 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
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
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“MEMBERS”
Form 990, Page 6, Part VI, Line 7A
“Membership in the hphl shall be determined from time to time by the bod. Each member shall have a common interest to develop and promote amateur hockey. Members agree that each will maintain and operate a hockey team of the highest possible playing caliber for the purpose of engaging annually in a schedule of regular season and playoff games with the other members. Any legal person or entity of good reputation, having access to adequate facilities for the conduct of the sport of ice hockey and possessing sufficient financial and organizational stability may be eligible for membership in the hphl. Membership is in two forms: full membership and associate membership. A full member shall be a member of the bod and have rights and duties in accordance with the constitution and by-laws of the hphl. Associate members shall not be a member of the bod and shall not be elegible to vote on league matters except in accordance with the constitution and by-laws of the hphl.”
Form 990, Page 6, Part VI, Line 7B
“Appoint the commissioner and any other officers, including a chairman or committees the bod deems appropriate. Determine procedures for the application of new members to the hphl. Amending the constitution or provision of the by-laws.”
Form 990, Page 6, Part VI, Line 11B
“No review was or will be conducted.”
Form 990, Page 6, Part VI, Line 19
“No documents available to the public”
Filing and Contact Details
Filer
- Filer Name
- High Performance Hockey League
- EIN
- 45-2033839
- Address
- 23995 FREEWAY PARK DRIVE, FARMINGTON HILLS, MI 48335
Signing Officer
- Name
- Lyle Phair
- Title
- Chairman of the Bod
- Signed
- 2025-11-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Lyle Phair
- Formed
- 2011
- Legal Domicile
- Mi
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 0
Preparer
- Firm
- Michael P Berman Pc
- Address
- 186 E MAIN STE 300, NORTHVILLE, MI 48167
- Preparer
- Michael P Berman
- Phone
- 2484683100
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“To operate a highly competitive tier 1 aaa amateur hockey league in the u.s. And to encourage a continuing drive for the highest standards of excellence and sportsmanship in hockey play among its members and players. The operation of the league shall include both boys and girls division to establish high standards for the conduct of the sport of ice hockey, in the areas of skill, fair play, integrity and sportsmanship.”
Form 990, Part XI, Line 9
“Team distributions -104,000”
Raw XML Appendix292 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/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN OF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO OPERATE A HIGHLY COMPETITIVE TIER 1 AAA AMATEUR HOCKEY LEAGUE IN THE U.S. AND TO ENCOURAGE A CONTINUING DRIVE FOR THE HIGHEST STANDARDS OF EXCELLENCE AND SPORTSMANSHIP IN HOCKEY PLAY AMONG ITS MEMBERS AND PLAYERS. THE OPERATION OF THE LEAGUE SHALL INCLUDE BOTH BOYS AND GIRLS DIVISION TO ESTABLISH HIGH STANDARDS FOR THE CONDUCT OF THE SPORT OF ICE HOCKEY, IN THE AREAS OF SKILL, FAIR PLAY, INTEGRITY AND SPORTSMANSHIP. |
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| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
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| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
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| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherExpensesGrp/Desc | 0 | BANK CHARGES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 54 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 54 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
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| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 3 | TEAM DISTRIBUTION |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 3 | 2024-10-10 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 4 | 2025-01-06 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 5 | 2024-12-17 |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 2 | 363194882 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 3 | 260530822 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 4 | 364425798 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 5 | 364943883 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO OPERATE A HIGHLY COMPETITIVE TIER 1 AAA AMATEUR HOCKEY LEAGUE IN THE U.S. AND TO ENCOURAGE A CONTINUING DRIVE FOR THE HIGHEST STANDARDS OF EXCELLENCE AND SPORTSMANSHIP IN HOCKEY PLAY AMONG ITS MEMBERS AND PLAYERS. THE OPERATION OF THE LEAGUE SHALL INCLUDE BOTH BOYS AND GIRLS DIVISION TO ESTABLISH HIGH STANDARDS FOR THE CONDUCT OF THE SPORT OF ICE HOCKEY, IN THE AREAS OF SKILL, FAIR PLAY, INTEGRITY AND SPORTSMANSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERSHIP IN THE HPHL SHALL BE DETERMINED FROM TIME TO TIME BY THE BOD. EACH MEMBER SHALL HAVE A COMMON INTEREST TO DEVELOP AND PROMOTE AMATEUR HOCKEY. MEMBERS AGREE THAT EACH WILL MAINTAIN AND OPERATE A HOCKEY TEAM OF THE HIGHEST POSSIBLE PLAYING CALIBER FOR THE PURPOSE OF ENGAGING ANNUALLY IN A SCHEDULE OF REGULAR SEASON AND PLAYOFF GAMES WITH THE OTHER MEMBERS. ANY LEGAL PERSON OR ENTITY OF GOOD REPUTATION, HAVING ACCESS TO ADEQUATE FACILITIES FOR THE CONDUCT OF THE SPORT OF ICE HOCKEY AND POSSESSING SUFFICIENT FINANCIAL AND ORGANIZATIONAL STABILITY MAY BE ELIGIBLE FOR MEMBERSHIP IN THE HPHL. MEMBERSHIP IS IN TWO FORMS: FULL MEMBERSHIP AND ASSOCIATE MEMBERSHIP. A FULL MEMBER SHALL BE A MEMBER OF THE BOD AND HAVE RIGHTS AND DUTIES IN ACCORDANCE WITH THE CONSTITUTION AND BY-LAWS OF THE HPHL. ASSOCIATE MEMBERS SHALL NOT BE A MEMBER OF THE BOD AND SHALL NOT BE ELEGIBLE TO VOTE ON LEAGUE MATTERS EXCEPT IN ACCORDANCE WITH THE CONSTITUTION AND BY-LAWS OF THE HPHL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | APPOINT THE COMMISSIONER AND ANY OTHER OFFICERS, INCLUDING A CHAIRMAN OR COMMITTEES THE BOD DEEMS APPROPRIATE. DETERMINE PROCEDURES FOR THE APPLICATION OF NEW MEMBERS TO THE HPHL. AMENDING THE CONSTITUTION OR PROVISION OF THE BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | TEAM DISTRIBUTIONS -104,000 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN OF THE BOD |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MICHAEL P BERMAN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 186 E MAIN STE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NORTHVILLE |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL P BERMAN |
| ReturnHeader/ReturnTs | 0 | 2025-11-11T11:30:40-05:00 |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
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