Civic Intelligence

Raleigh Ice Hockey Officials Association Inc

EIN 92-1389358 • 501(c)3 • Land O Lakes, FL

Profile

To supply adult and youth hockey leagues with competent and consistent officials. The association schedules and pays the officials for scheduled games. This ensures officials are at the games and that the rules to the games are consistently interpreted.

6127 Shorebird BrLand O Lakes, FL 34638

rihoa.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.39x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.07x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$36,344

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

40th percentile

-0.3%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

3.5%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$116,226

Down $352 (-0.3%) from 2023

Liabilities

Down

$44,776

Down $4,623 (-9.4%) from 2023

Net Assets

Up

$71,450

Up $4,271 (+6.4%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin42nd percentile

Revenue

Up

$641,359

Up $21,394 (+3.5%) from 2023

Expenses

Up

$637,088

Up $84,302 (+15%) from 2023

Net Income

Down

$4,271

Down $62,908 (-94%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$150K$100K$50K$0Assets 2023: $116,578Liabilities 2023: $49,399Net Assets 2023: $67,1792023Assets 2024: $116,226Liabilities 2024: $44,776Net Assets 2024: $71,4502024

Highlighted filing

2024

Assets$116,226
Liabilities$44,776
Net Assets$71,450
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

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

$800K$600K$400K$200K$0Revenue 2023: $619,965Expenses 2023: $552,786Net Income 2023: $67,1792023Revenue 2024: $641,359Expenses 2024: $637,088Net Income 2024: $4,2712024

Highlighted filing

2024

Revenue$641,359
Expenses$637,088
Net Income$4,271
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$116,226
Liabilities
$44,776
Net assets
$71,450
Revenue
$641,359
Expenses
$637,088
Net income
$4,271
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.16$0.45$0.71$6.41$6.37$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.49$0.67$6.20$5.53$0.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 8, 2025
Return Version
2024v5.2
Gross Receipts
$641,359
Mission and Program Overview

Mission

To supply adult and youth hockey leagues with competent and consistent officials. The association schedules and pays the officials for scheduled games. This ensures officials are at the games and that the rules to the games are consistently interpreted.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$79,968--
Rtn Earn Endowment Incm Other Fnds$67,179$71,450▲ $4,271
Cash and Non-Interest-Bearing Accounts$36,610$63,471▲ $26,861
Accounts Receivable-$52,755-
Total Assets$116,578$116,226▼ $352
Liabilities
Accounts Payable and Accrued Expenses$45,219$40,596▼ $4,623
Other Liabilities$4,180$4,180→ $0
Total Liabilities$49,399$44,776▼ $4,623
Net Assets / Fund Balance
Total Net Assets Fund Balance$67,179$71,450▲ $4,271
Total Liabilities and Net Assets / Fund Balance$116,578$116,226▼ $352
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleBaseTotal
Fred GarmanSecretary$36,344$36,344
Anthony GaudinoVice Presidenttravel Scheduler$27,809$27,809
Brett BrodieBoard Member$11,338$11,338
Joseph CoreyTreasurer$10,355$10,355
Austin BaileyPresident$4,685$4,685
Revenue and Support

Revenue Composition

Contributions and Grants
$5,608
Program Service Revenue
$635,751
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$4,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$545,657
Salaries, Compensation, and Employee Benefits$90,531
Grants and Similar Amounts Paid$900
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$80,176$10,355-$90,531
Office Expenses-$2,780-$2,780
Fees for Services Accounting-$1,636-$1,636
Other Expenses$16,869$1,360-$1,360
Grants to Domestic Individuals$900--$900
Information Technology-$812-$812
Advertising-$312-$312
Conferences and Meetings-$160-$160
Total Functional Expenses$617,985$19,103$0$637,088
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$4,180
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 governing body review Part VI line 11

“No review was conducted or will be conducted.”

Governing documents etc available to public Part VI line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Raleigh Ice Hockey Officials Association Inc
EIN
92-1389358
In Care Of
% JOSEPH M COREY
Phone
9199611355
Address
6127 SHOREBIRD BR, LAND O LAKES, FL 34638

Signing Officer

Name
Joseph M Corey
Title
Treasurer
Phone
9199611355
Signed
2025-07-08
Discuss with paid preparer
No

Organization Details

Formed
2022
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Christopher R Donohue CPA
Address
3722 Benson Drive, Raleigh, NC 27609
Preparer
Christopher R Donohue CPA
Phone
9198760558
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“ROUNDING”

Raw XML Appendix327 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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ReturnHeader/Filer/BusinessNameControlTxt0RALE
ReturnHeader/Filer/EIN0921389358
ReturnHeader/Filer/InCareOfNm0% JOSEPH M COREY
ReturnHeader/Filer/PhoneNum09199611355
ReturnHeader/Filer/USAddress/AddressLine1Txt06127 SHOREBIRD BR
ReturnHeader/Filer/USAddress/CityNm0LAND O LAKES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd034638
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562167388
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Christopher R Donohue CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03722 Benson Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Raleigh
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027609
ReturnHeader/PreparerPersonGrp/PhoneNum09198760558
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER R DONOHUE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-15T15:04:57-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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