Liabilities / Assets
52nd percentile
Tied with the lowest-debt nonprofits in its peer group.
High Performance Hockey League
990 • Fiscal year 2014 • EIN 45-2033839
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
52nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 1.5% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Down$84,858
Down $11,693 (-12%) from 2013
Net Assets
Down$84,858
Down $11,693 (-12%) from 2013
Liabilities
Flat$0
Flat from 2013
Revenue And Expenses
Revenue
$467,316
No earlier filing loaded for comparison.
Expenses
Down$479,009
Down $468 (-0.1%) from 2013
Net Income
-$11,693
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- Oct 23, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $467,316
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.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $65,320 | $81,165 | ▲ $15,845 |
| Accounts Receivable | $31,231 | $3,693 | ▼ $27,538 |
| Total Assets | $96,551 | $84,858 | ▼ $11,693 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $96,551 | $84,858 | ▼ $11,693 |
| Total Net Assets Fund Balance | $96,551 | $84,858 | ▼ $11,693 |
| Total Liabilities and Net Assets / Fund Balance | $96,551 | $84,858 | ▼ $11,693 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jill Hare Lewandowski | Secretary | PT | $6,917 | $6,917 |
Board Members and Trustees
| Name | Title |
|---|---|
| Lyle Phair | Chairman of |
| Darren Elliot | Director |
| Gino Cavallini | Director |
| Jason Ori | Director |
| Marc Kapsalis | Director |
| Mike Henry | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $390,927
- Investment Income
- $0
- Other Revenue
- $76,389
- Change in Net Assets
- $-11,693
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $479,009 |
| 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 |
|---|---|---|---|---|
| All Other Expenses | $19,744 | $6,916 | - | $26,660 |
| Other Expenses | $6,950 | - | - | $6,950 |
| Fees for Services Accounting | - | $5,480 | - | $5,480 |
| Conferences and Meetings | - | $1,073 | - | $1,073 |
| Fees for Services Legal | - | $99 | - | $99 |
| Total Functional Expenses | $465,441 | $13,568 | $0 | $479,009 |
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 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 tiime 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 eleigible to vote on league matters escept 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
- EIN
- 45-2033839
Signing Officer
- Name
- Lyle Phair
- Title
- President
- Signed
- 2014-10-23
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Lyle Phair
- Formed
- 2011
- Legal Domicile
- Mi
- Voting Board Members
- 6
- Independent Board Members
- 6
- Employees
- 0
- Volunteers
- 6
Preparer
- Preparer
- Maria Martinuzzi CPA
- Phone
- 7342668120
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S 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.”
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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/MissionDesc | 0 | 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. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERSHIP IN THE HPHL SHALL BE DETERMINED FROM TIME TO TIIME 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 ELEIGIBLE TO VOTE ON LEAGUE MATTERS ESCEPT 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/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 467316 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 96551 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 84858 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 96551 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 84858 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 23995 FREEWAY PARK DRIVE |
| IRS990/USAddress/City | 0 | FARMINGTON HILLS |
| IRS990/USAddress/State | 0 | MI |
| IRS990/USAddress/ZIPCode | 0 | 48335 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.HPHL.US |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LYLE PHAIR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-10-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | HIGH PERFORMANCE HOCKEY LEAGUE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HIGH |
| ReturnHeader/Filer/EIN | 0 | 452033839 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 23995 FREEWAY PARK DRIVE |
| ReturnHeader/Filer/USAddress/City | 0 | FARMINGTON HILLS |
| ReturnHeader/Filer/USAddress/State | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 48335 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 462353011 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | LIS MCCALLION RAYMOR & CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 33300 5 MILE RD STE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | LIVONIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 481543077 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7342668120 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-10-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARIA MARTINUZZI CPA |
| ReturnHeader/ReturnTs | 0 | 2014-11-05T11:36:42-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-06-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $84,858
- Liabilities
- $0
- Net assets
- $84,858
- Revenue
- $467,316
- Expenses
- $479,009
- Net income
- -$11,693