Civic Intelligence

Indianapolis Hockey Officials

EIN 81-0962992 • 501(c)3 • Brownsburg, IN

Profile

To provide a structure to facilitate the education, training, scheduling, advancement and oversight of hockey officials in central indiana.

PO Box 185Brownsburg, IN 46112

www.indyhockeyrefs.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.13x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

-6.0%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

14th percentile

-76%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$22,986

Down $71,842 (-76%) from 2023

Liabilities

Down

$3,094

Down $46,399 (-94%) from 2023

Net Assets

Down

$19,892

Down $25,443 (-56%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin35th percentile

Revenue

Up

$424,765

Up $46,408 (+12%) from 2023

Expenses

Up

$450,208

Up $68,968 (+18%) from 2023

Net Income

Down

-$25,443

Down $22,560 (-783%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$100K$50K$0Assets 2016: $47,376Liabilities 2016: $26,600Net Assets 2016: $20,7762016Assets 2017: $73,696Liabilities 2017: $38,820Net Assets 2017: $34,8762017Assets 2018: $73,846Liabilities 2018: $38,407Net Assets 2018: $35,4392018Assets 2019: $60,523Liabilities 2019: $35,377Net Assets 2019: $25,1462019Assets 2020: $76,146Liabilities 2020: $38,227Net Assets 2020: $37,9192020Assets 2021: $73,745Liabilities 2021: $35,248Net Assets 2021: $38,4972021Assets 2022: $92,981Liabilities 2022: $44,763Net Assets 2022: $48,2182022Assets 2023: $94,828Liabilities 2023: $49,493Net Assets 2023: $45,3352023Assets 2024: $22,986Liabilities 2024: $3,094Net Assets 2024: $19,8922024

Highlighted filing

2024

Assets$22,986
Liabilities$3,094
Net Assets$19,892
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$600K$400K$200K$0-$200KRevenue 2016: $248,495Expenses 2016: $224,959Net Income 2016: $23,5362016Revenue 2017: $262,267Expenses 2017: $248,167Net Income 2017: $14,1002017Revenue 2018: $280,188Expenses 2018: $279,625Net Income 2018: $5632018Revenue 2019: $286,600Expenses 2019: $296,893Net Income 2019: -$10,2932019Revenue 2020: $264,614Expenses 2020: $251,841Net Income 2020: $12,7732020Revenue 2021: $309,273Expenses 2021: $308,695Net Income 2021: $5782021Revenue 2022: $351,132Expenses 2022: $341,411Net Income 2022: $9,7212022Revenue 2023: $378,357Expenses 2023: $381,240Net Income 2023: -$2,8832023Revenue 2024: $424,765Expenses 2024: $450,208Net Income 2024: -$25,4432024

Highlighted filing

2024

Revenue$424,765
Expenses$450,208
Net Income-$25,443
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$22,986
Liabilities
$3,094
Net assets
$19,892
Revenue
$424,765
Expenses
$450,208
Net income
-$25,443
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.23$0.03$0.20$4.25$4.50$0.25
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.49$0.45$3.78$3.81$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.45$0.48$3.51$3.41$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.74$0.35$0.38$3.09$3.09$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.38$0.38$2.65$2.52$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.35$0.25$2.87$2.97$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.74$0.38$0.35$2.80$2.80$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.74$0.39$0.35$2.62$2.48$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.27$0.21$2.48$2.25$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 27, 2025
Return Version
2024v5.2
Gross Receipts
$424,765
Mission and Program Overview

Mission

To provide a structure to facilitate the education, training, scheduling, advancement and oversight of hockey officials in central indiana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$41,058$21,579▼ $19,479
Rtn Earn Endowment Incm Other Fnds$45,335$19,892▼ $25,443
Accounts Receivable$53,770$1,407▼ $52,363
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$94,828$22,986▼ $71,842
Liabilities
Accounts Payable and Accrued Expenses$49,493$3,094▼ $46,399
Total Liabilities$49,493$3,094▼ $46,399
Net Assets / Fund Balance
Total Net Assets Fund Balance$45,335$19,892▼ $25,443
Total Liabilities and Net Assets / Fund Balance$94,828$22,986▼ $71,842
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Will MulvihillPresident
Dominic IerovanteVice President
Bobby Van HornDirector
David CuffleDirector
David LehmannDirector
Scott GillespieSecretary
John EricksonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$424,765
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-25,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$450,208
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$10,400--$10,400
Conferences and Meetings-$4,344-$4,344
Fees for Services Legal-$1,620-$1,620
Information Technology$870--$870
Office Expenses$600--$600
Other Expenses$478--$478
Travel$322--$322
Total Functional Expenses$444,244$5,964$0$450,208
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has members: in order to qualify as a member of the organization one must be an active member of usa hockey.”

Form 990, Part VI, Section A, Line 7A

“Members that are in good standing with the organization are entitled to nominate and elect the board of directors.”

Form 990, Part VI, Section B, Line 11B

“The board of directors reviews form 990 prior to filing with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“Board members are required to sign an annual conflict of interest disclosure. If a potential conflict arises the remaining board members discuss the matter and vote to determine if there is a conflict of interest. If there is a conflict, the board of directors researches other alternative solutions that would not give rise to a conflict of interest and they ultimately determine whether or not to enter into the transaction or arrangement that created the conflict of interest.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents available to interested parties upon written request.”

Filing and Contact Details

Filer

Filer Name
Indianapolis Hockey Officials
EIN
81-0962992
Phone
8455489044
Address
PO BOX 185, BROWNSBURG, IN 46112

Signing Officer

Name
Will Mulvihill
Title
President
Phone
8455489044
Signed
2025-07-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Will Mulvihill
Formed
2015
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
9229 DELEGATES ROW STE 250, INDIANAPOLIS, IN 46240
Preparer
Christine Keith CPA
Phone
3173475200
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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/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS: IN ORDER TO QUALIFY AS A MEMBER OF THE ORGANIZATION ONE MUST BE AN ACTIVE MEMBER OF USA HOCKEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS THAT ARE IN GOOD STANDING WITH THE ORGANIZATION ARE ENTITLED TO NOMINATE AND ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE. IF A POTENTIAL CONFLICT ARISES THE REMAINING BOARD MEMBERS DISCUSS THE MATTER AND VOTE TO DETERMINE IF THERE IS A CONFLICT OF INTEREST. IF THERE IS A CONFLICT, THE BOARD OF DIRECTORS RESEARCHES OTHER ALTERNATIVE SOLUTIONS THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST AND THEY ULTIMATELY DETERMINE WHETHER OR NOT TO ENTER INTO THE TRANSACTION OR ARRANGEMENT THAT CREATED THE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt094828
IRS990/TotalAssetsEOYAmt022986
IRS990/TotalAssetsGrp/BOYAmt094828
IRS990/TotalAssetsGrp/EOYAmt022986
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05964
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0444244
IRS990/TotalFunctionalExpensesGrp/TotalAmt0450208
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049493
IRS990/TotalLiabilitiesEOYAmt03094
IRS990/TotalLiabilitiesGrp/BOYAmt049493
IRS990/TotalLiabilitiesGrp/EOYAmt03094
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt045335
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019892
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0444244
IRS990/TotalProgramServiceRevenueAmt0424765
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0424765
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0424765
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt094828
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt022986
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0322
IRS990/TravelGrp/TotalAmt0322
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 185
IRS990/USAddress/CityNm0BROWNSBURG
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046112
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.INDYHOCKEYREFS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WILL MULVIHILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08455489044
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INDIANAPOLIS HOCKEY OFFICIALS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0INDI
ReturnHeader/Filer/EIN0810962992
ReturnHeader/Filer/PhoneNum08455489044
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 185
ReturnHeader/Filer/USAddress/CityNm0BROWNSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046112
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0882730877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHERRY BEKAERT ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09229 DELEGATES ROW STE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046240
ReturnHeader/PreparerPersonGrp/PhoneNum03173475200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTINE KEITH CPA
ReturnHeader/ReturnTs02025-08-11T07:45:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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