Civic Intelligence

Apple Valley Hockey Association

EIN 51-0158274 • 501(c)3 • Apple Valley, MN

Profile

The mission of the apple valley hockey association is to create a fun, fair and safe hockey environment that develops respects for others, self- confidence, leadership, competitiveness and teamwork in our student athletes. We will strive to provide the best competition at all levels while maintaining the highest degree of sportsmanship.

PO Box 240504Apple Valley, MN 55124

www.applevalleyhockey.com

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.35x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

55th percentile

0.33x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

50th percentile

4.4%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

11th percentile

$70,950

Higher top officer pay than 11% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

92nd percentile

36%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$988,179

Up $263,413 (+36%) from 2024

Liabilities

Up

$348,828

Up $325,130 (+1372%) from 2024

Net Assets

Down

$639,351

Down $61,717 (-8.8%) from 2024

Revenue

Up

$1,045,257

Up $196,821 (+23%) from 2024

Expenses

Up

$999,585

Up $5,609 (+0.6%) from 2024

Net Income

Up

$45,672

Up $191,212 (+131%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $312,543Liabilities 2012: $30,672Net Assets 2012: $281,8712012Assets 2013: $374,575Liabilities 2013: $37,586Net Assets 2013: $336,9892013Assets 2014: $402,200Liabilities 2014: $42,737Net Assets 2014: $359,4632014Assets 2015: $559,148Liabilities 2015: $33,891Net Assets 2015: $525,2572015Assets 2016: $643,617Liabilities 2016: $49,861Net Assets 2016: $593,7562016Assets 2017: $677,379Liabilities 2017: $0Net Assets 2017: $677,3792017Assets 2018: $719,661Liabilities 2018: $0Net Assets 2018: $719,6612018Assets 2019: $704,641Liabilities 2019: $10Net Assets 2019: $704,6312019Assets 2020: $726,294Liabilities 2020: $400Net Assets 2020: $725,8942020Assets 2021: $774,507Liabilities 2021: $405Net Assets 2021: $774,1022021Assets 2022: $809,898Liabilities 2022: $192Net Assets 2022: $809,7062022Assets 2023: $888,330Liabilities 2023: $1,722Net Assets 2023: $886,6082023Assets 2024: $724,766Liabilities 2024: $23,698Net Assets 2024: $701,0682024Assets 2025: $988,179Liabilities 2025: $348,828Net Assets 2025: $639,3512025

Highlighted filing

2025

Assets$988,179
Liabilities$348,828
Net Assets$639,351

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $312,714Expenses 2012: $357,841Net Income 2012: -$45,1272012Revenue 2013: $440,680Expenses 2013: $385,562Net Income 2013: $55,1182013Revenue 2014: $444,466Expenses 2014: $421,992Net Income 2014: $22,4742014Revenue 2015: $501,371Expenses 2015: $335,577Net Income 2015: $165,7942015Revenue 2016: $467,398Expenses 2016: $398,899Net Income 2016: $68,4992016Revenue 2017: $697,317Expenses 2017: $613,694Net Income 2017: $83,6232017Revenue 2018: $681,432Expenses 2018: $639,150Net Income 2018: $42,2822018Revenue 2019: $691,884Expenses 2019: $706,914Net Income 2019: -$15,0302019Revenue 2020: $646,173Expenses 2020: $624,910Net Income 2020: $21,2632020Revenue 2021: $507,205Expenses 2021: $458,997Net Income 2021: $48,2082021Revenue 2022: $650,239Expenses 2022: $620,203Net Income 2022: $30,0362022Revenue 2023: $651,386Expenses 2023: $574,484Net Income 2023: $76,9022023Revenue 2024: $848,436Expenses 2024: $993,976Net Income 2024: -$145,5402024Revenue 2025: $1,045,257Expenses 2025: $999,585Net Income 2025: $45,6722025

Highlighted filing

2025

Revenue$1,045,257
Expenses$999,585
Net Income$45,672

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.99$0.35$0.64$1.05$1.00$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.72$0.02$0.70$0.85$0.99$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.65$0.57$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.65$0.62$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.51$0.46$0.05
2020Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$0.65$0.62$0.02
2019Summary only. Only limited summary data is available for this year.$0.70$0.00$0.70$0.69$0.71$0.02
2018Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$0.68$0.64$0.04
2017Summary only. Only limited summary data is available for this year.$0.68$0.00$0.68$0.70$0.61$0.08
2016Summary only. Only limited summary data is available for this year.$0.64$0.05$0.59$0.47$0.40$0.07
2015Summary only. Only limited summary data is available for this year.$0.56$0.03$0.53$0.50$0.34$0.17
2014Summary only. Only limited summary data is available for this year.$0.40$0.04$0.36$0.44$0.42$0.02
2013Summary only. Only limited summary data is available for this year.$0.37$0.04$0.34$0.44$0.39$0.06
2012Summary only. Only limited summary data is available for this year.$0.31$0.03$0.28$0.31$0.36$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 12, 2026
Return Version
2024v5.0
Gross Receipts
$32,482,897
Mission and Program Overview

Mission

The mission of the apple valley hockey association is to create a fun, fair and safe hockey environment that develops respect for others, self- confidence, leadership, competitiveness and teamwork in our student athletes. We will strive to provide the best competition at all levels while maintaining the highest degree of sportsmanship.

The mission of the apple valley hockey association is to create a fun, fair and safe hockey environment that develops respects for others, self- confidence, leadership, competitiveness and teamwork in our student athletes. We will strive to provide the best competition at all levels while maintaining the highest degree of sportsmanship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$302,190$297,697▼ $4,493
Savings and Temporary Cash Investments$331,721$284,789▼ $46,932
Land, Buildings, and Equipment, Net$65,881$58,581▼ $7,300
Accounts Receivable-$36,802-
Prepaid Expenses and Deferred Charges$1,650$4,630▲ $2,980
Total Assets$724,766$988,179▲ $263,413
Other Assets Total$23,324$305,680▲ $282,356
Liabilities
Other Liabilities$18,751$301,817▲ $283,066
Accounts Payable and Accrued Expenses$4,947$40,281▲ $35,334
Deferred Revenue-$6,730-
Total Liabilities$23,698$348,828▲ $325,130
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$701,068$639,351▼ $61,717
Total Net Assets Fund Balance$701,068$639,351▼ $61,717
Total Liabilities and Net Assets / Fund Balance$724,766$988,179▲ $263,413

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$58,581$213,194$271,775
Other Assets Org$5,588--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randy OlsonGambling ManFT$70,950$70,950
Jeremy PriesHdc Co-chair-$8,700$8,700

Board Members and Trustees

NameTitle
Andrew SpencerPresident
Candice KrmpotichBoard Member
Katie IveyBoard Member
Jeff LantzAssistant Mi
Brad ShearBantam Coord
Nick SchultzD8 Represent
Justin KrechFundraising
Mindy EnglishGirls Coordi
Brian GibsonGoalie Coord
Charles RosenfeldGreivance Co
Randy NaughtonPeewee Coord
Jodi OsterSecretary
Matt CzechSquirt Coord
Lucas KorkowskiTreasurer
Emily HindalUniform Coor
Joanie BaltiesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$64,220
Program Service Revenue
$129,945
Investment Income
$2,067
Other Revenue
$849,025
All Other Contributions
$64,220
Change in Net Assets
$45,672

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,005,257
Revenue Not Reported on Financial Statements
$40,000
Revenue Not Reported on Form 990
$-35,499
Other Revenue Adjustments
$40,000
Total Revenue per Audited Statements
$969,758
Total Revenue per Form 990
$1,045,257
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$941,533
Grants and Similar Amounts Paid$58,052
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$167,650--$167,650
Occupancy$98,993--$98,993
Grants to Domestic Orgs$45,052--$45,052
Other Expenses$40,729--$40,729
Depreciation Depletion$26,145--$26,145
Fees for Services Accounting-$19,400-$19,400
Office Expenses-$17,629-$17,629
Grants to Domestic Individuals$13,000--$13,000
Advertising-$7,425-$7,425
Fees for Services Other-$5,963-$5,963
Insurance$2,257--$2,257
Total Functional Expenses$949,168$50,417$0$999,585

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$999,585
Expenses per Audited Statements$959,585
Total Expenses per Audited Statements$959,585
Expenses Not Reported on Financial Statements$40,000
Other Expense Adjustments$40,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Avhs All Sports Booster ClubApple Valley, MN501c3Hockey Expenses$20,000
Parent Booster USA IncApple Valley, MN501c3Hockey Expenses$20,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$32,281,594
Gaming Direct Expenses$31,433,480
Fundraising Gross Income$5,071
Fundraising Direct Expenses$4,160
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligations$301,817
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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, Page 6, Part VI, Line 11B

The organization gets a draft of the tax return to review before filing.

Form 990, Page 6, Part VI, Line 19

After the treasurer's report is approved each month, it then becomes part of the board meeting minutes. The board meeting minutes are posted on the website and are also available upon request. All other documents are available upon request from the treasurer or gambling manager.

Filing and Contact Details

Filer

Filer Name
Apple Valley Hockey Association
EIN
51-0158274
Phone
9522010017
Address
PO BOX 240504, APPLE VALLEY, MN 55124
Doing Business As
Apple Valley Burnsville Hockey

Signing Officer

Name
Lucas Korkowski
Title
Treasurer
Phone
9522010017
Signed
2026-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Spencer
Formed
1974
Legal Domicile
Mn
Voting Board Members
18
Independent Board Members
16
Employees
45
Volunteers
297

Preparer

Firm
Mair & Associates Pllp
Address
3570 LEXINGTON AVE N STE 300, SAINT PAUL, MN 55126
Preparer
Amy M Kerr
Phone
6514821698
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the apple valley hockey association is to create a fun, fair and safe hockey environment that develops respect for others, self- confidence, leadership, competitiveness and teamwork in our student athletes. We will strive to provide the best competition at all levels while maintaining the highest degree of sportsmanship.

Form 990, Page 2, Part III, Line 4A

Every association can promise early mornings at the rink, a smelly hockey bag and lots of fun for parents and kids. The apple valley hockey association does all of that and so much more: -a well-funded and financially secure, successful organization, we offer some of the lowest total cost of hockey programs in the south metro. -great coaching on ice with parent and paid coaches and a dedicated dryland facility for total player development. -our youth association is fully integrated into the high school program with our high school coaching staff involved in player development. -"tpg goaltending" trainers used for goalie evaluation and development. -gear packages for kids starting out at a great, affordable price. -each year teams can participate in local community projects including parks beautification, house and yard work for those unable to do it for themselves, and several "feed my starving children"events. -the avbha is a significant benefactor to the local "mosaic hockey collective" which focuses on building an inclusive hockey community that empowers players of color with skills, resources, and positive experiences to grow and give back to the game.

Form 990, Page 2, Part III, Line 4D

Provide equipment and ice rink for participants to utilize.

Form 990, Part IX, Line 24E

Equipment 34,931 0 0 recruitment & retention 24,240 0 0 e train 21,775 0 0 usa hockey fees 21,739 0 0 dryland operation 17,967 0 0 player development 15,500 0 0 registration/entry fees 10,635 0 0 ice coordinator 7,500 0 0 repairs 5,674 0 0 rapid shot fees 3,000 0 0 registrar 2,500 0 0 goalie clinic 1,180 0 0 miscellaneous expense 1,009 0 0 total 167,650 0 0

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Regulatory to accrual adjustment for audit -35,499

Schedule D, Page 4, Part XI, Line 4B

Donations on schedule i from gambling 40,000

Schedule D, Page 4, Part XII, Line 4B

Donations on schedule i from gambling 40,000

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IRS990/Desc0EVERY ASSOCIATION CAN PROMISE EARLY MORNINGS AT THE RINK, A SMELLY HOCKEY BAG AND LOTS OF FUN FOR PARENTS AND KIDS. THE APPLE VALLEY HOCKEY ASSOCIATION DOES ALL OF THAT AND SO MUCH MORE: -A WELL-FUNDED AND FINANCIALLY SECURE, SUCCESSFUL ORGANIZATION, WE OFFER SOME OF THE LOWEST TOTAL COST OF HOCKEY PROGRAMS IN THE SOUTH METRO. -GREAT COACHING ON ICE WITH PARENT AND PAID COACHES AND A DEDICATED DRYLAND FACILITY FOR TOTAL PLAYER DEVELOPMENT. -OUR YOUTH ASSOCIATION IS FULLY INTEGRATED INTO THE HIGH SCHOOL PROGRAM WITH OUR HIGH SCHOOL COACHING STAFF INVOLVED IN PLAYER DEVELOPMENT. -"TPG GOALTENDING" TRAINERS USED FOR GOALIE EVALUATION AND DEVELOPMENT. -GEAR PACKAGES FOR KIDS STARTING OUT AT A GREAT, AFFORDABLE PRICE. -EACH YEAR TEAMS CAN PARTICIPATE IN LOCAL COMMUNITY PROJECTS INCLUDING PARKS BEAUTIFICATION, HOUSE AND YARD WORK FOR THOSE UNABLE TO DO IT FOR THEMSELVES, AND SEVERAL "FEED MY STARVING CHILDREN"EVENTS. -THE AVBHA IS A SIGNIFICANT BENEFACTOR TO THE LOCAL "MOSAIC HOCKEY COLLECTIVE" WHICH FOCUSES ON BUILDING AN INCLUSIVE HOCKEY COMMUNITY THAT EMPOWERS PLAYERS OF COLOR WITH SKILLS, RESOURCES, AND POSITIVE EXPERIENCES TO GROW AND GIVE BACK TO THE GAME.
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IRS990/Form990PartVIISectionAGrp/PersonNm10BRIAN GIBSON
IRS990/Form990PartVIISectionAGrp/PersonNm11CHARLES ROSENFELD
IRS990/Form990PartVIISectionAGrp/PersonNm12JEREMY PRIES
IRS990/Form990PartVIISectionAGrp/PersonNm13NICK SCHULTZ
IRS990/Form990PartVIISectionAGrp/PersonNm14EMILY HINDAL
IRS990/Form990PartVIISectionAGrp/PersonNm15JUSTIN KRECH
IRS990/Form990PartVIISectionAGrp/PersonNm16CANDICE KRMPOTICH
IRS990/Form990PartVIISectionAGrp/PersonNm17KATIE IVEY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0GAMBLING MAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASSISTANT MI
IRS990/Form990PartVIISectionAGrp/TitleTxt6GIRLS COORDI
IRS990/Form990PartVIISectionAGrp/TitleTxt7SQUIRT COORD
IRS990/Form990PartVIISectionAGrp/TitleTxt8PEEWEE COORD
IRS990/Form990PartVIISectionAGrp/TitleTxt9BANTAM COORD
IRS990/Form990PartVIISectionAGrp/TitleTxt10GOALIE COORD
IRS990/Form990PartVIISectionAGrp/TitleTxt11GREIVANCE CO
IRS990/Form990PartVIISectionAGrp/TitleTxt12HDC CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13D8 REPRESENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14UNIFORM COOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15FUNDRAISING
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
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IRS990/MissionDesc0THE MISSION OF THE APPLE VALLEY HOCKEY ASSOCIATION IS TO CREATE A FUN, FAIR AND SAFE HOCKEY ENVIRONMENT THAT DEVELOPS RESPECT FOR OTHERS, SELF- CONFIDENCE, LEADERSHIP, COMPETITIVENESS AND TEAMWORK IN OUR STUDENT ATHLETES. WE WILL STRIVE TO PROVIDE THE BEST COMPETITION AT ALL LEVELS WHILE MAINTAINING THE HIGHEST DEGREE OF SPORTSMANSHIP.
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IRS990/OtherExpensesGrp/ProgramServicesAmt1130969
IRS990/OtherExpensesGrp/ProgramServicesAmt274584
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IRS990/PrincipalOfficerNm0ANDREW SPENCER
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IRS990/ProgSrvcAccomActy2Grp/Desc0GAMBLING: THE FORMS OF GAMBLING CONDUCTED BY THE ASSOCIATION DURING THE YEAR ENDED MARCH 31, 2025, INCLUDED PAPER PULL-TABS, NON-LINKED BINGO, ELECTRONIC PULL-TABS, LINKED BINGO, SPORTS-THEMED TIPBOARDS, AND TIPBOARDS. REVENUE IN EXCESS OF ALLOWABLE EXPENSES GENERATED BY THE LAWFUL GAMBLING FUND WERE USED FOR LAWFUL PURPOSES AND BOARD APPROVED EXPENDITURES AS DEFINED BY MINNESOTA STATUTE. GROSS RECEIPTS FOR THE YEAR ENDED MARCH 31, 2025, WERE 32,281,594. TOTAL GAMING EXPENSES FOR THE YEAR ENDED MARCH 31, 2025, WERE 31,473,480.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE EQUIPMENT AND ICE RINK FOR PARTICIPANTS TO UTILIZE.
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