MAINE HIGH SCHOOL HOCKEY ASSOCIATION: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: MAINE HIGH SCHOOL HOCKEY ASSOCIATION (EIN 27-0488385)
Tax period: 2015-08-01 to 2016-07-31
Filed: 2018-06-15
IRS object ID: 201831669349301038
Schema version: 2015v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-06-15T13:48:26-05:00	ReturnTs
Tax Period End	2016-07-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	420714325	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RSM US LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1 S WACKER DRIVE STE 800	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60606	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-08-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	270488385	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Maine High School Hockey Association Inc	BusinessNameLine1Txt
Business Name Line2	c/o Iceland Ice Arena	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	MAIN	BusinessNameControlTxt
Phone	8476309992	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8435 W Ballard Rd	AddressLine1Txt
City	Niles	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60714	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Brian Cloney	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	8476309992	PhoneNum
Signature	2018-06-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Wayne Harder	PreparerPersonNm
PTIN	P00294296	PTIN
Phone	3126343400	PhoneNum

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2018-06-14 16:35:46Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Brian Cloney	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8435 W Ballard Rd	AddressLine1Txt
City	Niles	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60714	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$236,072	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.mainehockey.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2009	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	High School Hockey Team	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	4	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$213,155	PYProgramServiceRevenueAmt
CY Program Service Revenue	$227,611	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$2,560	PYOtherRevenueAmt
CY Other Revenue	$8,461	CYOtherRevenueAmt
PY Total Revenue	$215,715	PYTotalRevenueAmt
CY Total Revenue	$236,072	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$199,831	PYOtherExpensesAmt
CY Other Expenses	$248,422	CYOtherExpensesAmt
PY Total Expenses	$199,831	PYTotalExpensesAmt
CY Total Expenses	$248,422	CYTotalExpensesAmt
PY Revenues Less Expenses	$15,884	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$12,350	CYRevenuesLessExpensesAmt
Total Assets BOY	$49,761	TotalAssetsBOYAmt
Total Assets EOY	$37,411	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$49,761	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$37,411	NetAssetsOrFundBalancesEOYAmt
Mission	High School Hockey Team	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$246,897	ExpenseAmt
Revenue	$227,611	RevenueAmt
Desc	Maine High School Association, Inc. ("MHSHA") was formed to provide an ice hockey club for the high school students of Maine Township, Illinois. Approximately 70 high school students participated in the Metro Central High School Hockey League of Illinois.	Desc
Total Program Service Expenses	$246,897	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	10	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Brian Cloney	PersonNm
Phone	8476309992	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8435 W Ballard Rd	AddressLine1Txt
City	Niles	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60714	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Jeffrey Starzec
President	1.00	Yes (X)	Yes (X)	$0	$0	$0
Mark Kasch
Vice President	1.00	Yes (X)	Yes (X)	$0	$0	$0
Annette McMillan
Secretary	1.00	Yes (X)	Yes (X)	$0	$0	$0
Brian Cloney
Treasurer	1.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Player Fees	Desc
Business	900099	BusinessCd
Total Revenue Column	$227,611	TotalRevenueColumnAmt
Related Or Exempt Func Income	$227,611	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$227,611	TotalProgramServiceRevenueAmt
Fundraising Gross Income	$5,019	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,019	TotalRevenueColumnAmt
Exclusion	$5,019	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,442	TotalRevenueColumnAmt
Exclusion	$3,442	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$3,442	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$236,072	TotalRevenueColumnAmt
Related Or Exempt Func Income	$227,611	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$8,461	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,525	TotalAmt
Management And General	$1,525	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$63,992	TotalAmt
Program Services	$63,992	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,538	TotalAmt
Program Services	$3,538	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,187	TotalAmt
Program Services	$1,187	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$124,252	TotalAmt
Program Services	$124,252	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Hockey Supplies & Appar	$16,164	$16,164
Tournament Fees	$10,945	$10,945
Leagues Fees	$9,474	$9,474
Refund of Players Fees	$8,515	$8,515

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,830	TotalAmt
Program Services	$8,830	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$248,422	TotalAmt
Program Services	$246,897	ProgramServicesAmt
Management And General	$1,525	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$12,023	BOYAmt
EOY	$4,017	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$37,738	BOYAmt
EOY	$33,394	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$49,761	BOYAmt
EOY	$37,411	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$49,761	BOYAmt
EOY	$37,411	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$49,761	BOYAmt
EOY	$37,411	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$49,761	BOYAmt
EOY	$37,411	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$12,350	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$146,639	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$149,435	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$173,277	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$213,155	CurrentTaxYearMinus1YearAmt
Current Tax Year	$227,611	CurrentTaxYearAmt
Total	$910,117	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$146,639	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$149,435	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$173,277	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$213,155	CurrentTaxYearMinus1YearAmt
Current Tax Year	$227,611	CurrentTaxYearAmt
Total	$910,117	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$910,117	PublicSupportTotal509Amt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$13,627	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$630	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$65	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,560	CurrentTaxYearMinus1YearAmt
Current Tax Year	$8,461	CurrentTaxYearAmt
Total	$25,343	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$160,266	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$150,065	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$173,342	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$215,715	CurrentTaxYearMinus1YearAmt
Current Tax Year	$236,072	CurrentTaxYearAmt
Total	$935,460	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.97290	PublicSupportCY509Pct
Public Support PY509	0.97510	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11	The Form 990 was reviewed by the Treasurer prior to filing with the IRS.
Form 990, Part VI, Section C, line 19	The organizaton makes its governing documents and financial statements available to the public upon request.
Form 990, Part IX, line 11g	Game Officiating: Program service expenses 2,231. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,231. Coaches & Manager Expenses: Program service expenses 60,541. Management and general expenses 0. Fundraising expenses 0. Total expenses 60,541. Game Announcing & Video : Program service expenses 1,220. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,220.