MOORHEAD YOUTH HOCKEY ASSN: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MOORHEAD YOUTH HOCKEY ASSN (EIN 23-7221429)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-10-28
IRS object ID: 201313019349300321
Schema version: 2012v2.3
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 B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-10-28T09:56:18-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MAYER PORTER & NELSON LTD	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 206	AddressLine1
City	STAPLES	City
State	MN	State
ZIP Code	56479	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237221429	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MOORHEAD YOUTH HOCKEY ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MOOR	NameControl
Phone	2182335021	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	707 SE MAIN AVE	AddressLine1
City	MOORHEAD	City
State	MN	State
ZIP Code	56560	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LAYNE HANSON	Name
Title	PRESIDENT	Title
Phone	2182335021	Phone
Date Signed	2013-10-04	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JULIE NELSON	Name
Phone	2188941399	Phone
Date Prepared	2013-10-11	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	LAYNE HANSON	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	707 SE MAIN AVE	AddressLine1
City	MOORHEAD	City
State	MN	State
ZIP Code	56560	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	6779807	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.MOORHEADYOUTHHOCKEY.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1971	YearFormation
State Legal Domicile	MN	StateLegalDomicile
Activity Or Mission Description	PROMOTE EDUCATIONAL AND ATHLETIC ASPECTS OF SKATING, HOCKEY AND OTHER WINTER SPORTS FOR YOUTH OF MOORHEAD AND THE SURROUNDING AREA.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	70	TotalNbrEmployees
Total Nbr Volunteers	337	TotalNbrVolunteers
Total Gross UBI	287183	TotalGrossUBI
Contributions Grants Prior Year	78126	ContributionsGrantsPriorYear
Contributions Grants Current Year	63434	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	255141	ProgramServiceRevenuePriorYear
Program Service Revenue CY	311440	ProgramServiceRevenueCY
Investment Income Prior Year	1263	InvestmentIncomePriorYear
Investment Income Current Year	2042	InvestmentIncomeCurrentYear
Other Revenue Prior Year	348747	OtherRevenuePriorYear
Other Revenue Current Year	422992	OtherRevenueCurrentYear
Total Revenue Prior Year	683277	TotalRevenuePriorYear
Total Revenue Current Year	799908	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	199238	SalariesEtcPriorYear
Salaries Etc Current Year	200088	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	461288	OtherExpensePriorYear
Other Expenses Current Year	469991	OtherExpensesCurrentYear
Total Expenses Prior Year	660526	TotalExpensesPriorYear
Total Expenses Current Year	670079	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	22751	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	129829	RevenuesLessExpensesCY
Total Assets BOY	749762	TotalAssetsBOY
Total Assets EOY	804716	TotalAssetsEOY
Total Liabilities BOY	166094	TotalLiabilitiesBOY
Total Liabilities EOY	91918	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	583668	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	712798	NetAssetsOrFundBalancesEOY
Mission Description	PROMOTE EDUCATIONAL AND ATHLETIC ASPECTS OF SKATING, HOCKEY AND OTHER WINTER SPORTS FOR YOUTH OF MOORHEAD AND THE SURROUNDING AREA.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	609640	Expense
Description	THE ASSOCIATION OPERATES A HOCKEY PROGRAM FOR YOUTH IN THE CITY OF MOORHEAD, MN. THE PROGRAM PROVIDES OPPORTUNITIES FOR IMPROVEMENT OF ATHLETIC SKILLS AND COMPETITION. THERE WERE 469 REGISTERED YOUTH HOCKEY PLAYERS FOR THE 2012-2013 SEASON.	Description
Total Program Service Expense	609640	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	true	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	28	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	70	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MN	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	MOORHEAD YOUTH HOCKEY ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2182335021	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	707 SE MAIN AVE	AddressLine1
City	MOORHEAD	City
State	MN	State
ZIP Code	56560	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (16 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
DENNIS BUSHY
ARENA MANAGE	40.00	X	54932	0	0
KATHY FISCHER-THOM
GAMBLING MAN	40.00	X	39865	0	0
BRAD FRANKLIN
HOCKEY DIREC	2.00	X	2500	0	0
STEPHANIE GESS
MEMBERSHIP C	2.00	X	0	0	0
CRAIG GRUNDSTROM
FUNDRAISER C	2.00	X	0	0	0
BRIAN STAVENGER
VP/GAMING LI	2.00	X	0	0	0	X
MARK JOHNSON
FUNDRAISER C	2.00	X	0	0	0
PETE CULLEN
HOCKEY COMMI	2.00	X	0	0	0
TONY KUNKA
IN-HOUSE HOC	2.00	X	0	0	0
JOHNATHAN JUDD
TOURNAMENT D	2.00	X	0	0	0
KAYLEE BLACK
HOCKEY COMMI	2.00	X	0	0	0
BRIAN GRAMER
TREASURER/FU	2.00	X	0	0	0	X
LAYNE HANSON
PRESIDENT	2.00	X	0	0	0	X
ANGIE SEARLS
MEMBERSHIP C	2.00	X	0	0	0
BRENT TEIKEN
FUNDRAISER C	2.00	X	0	0	0
STACY WOLFF
SECRETARY	40.00		22495	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	119792	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	63434	AllOtherContributions
Total Contributions	63434	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
REGISTRATIONS, FEES	248808	248808
TOURNAMENTS	62632	62632

Field	Value	IRS element (for citing)
Total Program Service Revenue	311440	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2042	TotalRevenueColumn
Exclusion	$2,042	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	82514	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	24085	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	58429	TotalRevenueColumn
Exclusion	$58,429	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Gaming	6221787	GrossIncomeGaming
Gaming Direct Expenses	5901141	GamingDirectExpenses

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	320646	TotalRevenueColumn
Unrelated Business Revenue	287183	UnrelatedBusinessRevenue
Exclusion	$33,463	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	98590	GrossSalesOfInventory
Cost Of Goods Sold	54673	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	43917	TotalRevenueColumn
Exclusion	$43,917	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	799908	TotalRevenueColumn
Related Or Exempt Function Income	311440	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	287183	UnrelatedBusinessRevenue
Exclusion	$137,851	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	28284	Total
Program Services	22514	ProgramServices
Management And General	5770	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	132002	Total
Program Services	105074	ProgramServices
Management And General	26928	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	39802	Total
Program Services	31682	ProgramServices
Management And General	8120	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	20290	Total
Program Services	9222	ProgramServices
Management And General	11068	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	3495	Total
Program Services	3495	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	4033	Total
Program Services	1962	ProgramServices
Management And General	2071	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	78564	Total
Program Services	78564	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	16007	Total
Program Services	15806	ProgramServices
Management And General	201	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	1857	Total
Program Services	1857	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	49596	Total
Program Services	49596	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9518	Total
Program Services	7871	ProgramServices
Management And General	1647	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
UTILITIES	98199	98199
COACHES, REFEREES, SCHE	72211	72211
TOURAMENTS & REGISTRATION	35128	35128
HOCKEY SUPPLIES & EQUIP	24440	24440

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	56653	Total
Program Services	52019	ProgramServices
Management And General	4634	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	670079	Total
Program Services	609640	ProgramServices
Management And General	60439	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	109071	BOY
EOY	184468	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	135592	BOY
EOY	113127	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
EOY	1820	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	6580	BOY
EOY	8908	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	5223	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	926572	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	460982	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	453121	BOY
EOY	465590	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	45398	BOY
EOY	25580	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	749762	BOY
EOY	804716	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	46316	BOY
EOY	58728	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	119778	BOY
EOY	33190	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	166094	BOY
EOY	91918	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	583668	BOY
EOY	712798	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	583668	BOY
EOY	712798	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	749762	BOY
EOY	804716	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	129829	ReconcilationRevenueExpenses
Reconcilation Other Changes	-699	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	40020	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	45533	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	140173	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	78126	CurrentTaxYearMinus1Year
Current Tax Year	63434	CurrentTaxYear
Total	367286	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	452509	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	402515	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	392807	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	255141	CurrentTaxYearMinus1Year
Current Tax Year	311440	CurrentTaxYear
Total	1814412	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	492529	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	448048	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	532980	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	333267	CurrentTaxYearMinus1Year
Current Tax Year	374874	CurrentTaxYear
Total	2181698	Total

Field	Value	IRS element (for citing)
Public Support Total509	2181698	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8137	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2963	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1557	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1263	CurrentTaxYearMinus1Year
Current Tax Year	2042	CurrentTaxYear
Total	15962	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8137	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2963	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1557	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1263	CurrentTaxYearMinus1Year
Current Tax Year	2042	CurrentTaxYear
Total	15962	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	136275	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	162480	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	193723	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	237516	CurrentTaxYearMinus1Year
Current Tax Year	320646	CurrentTaxYear
Total	1050640	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	636941	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	613491	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	728260	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	572046	CurrentTaxYearMinus1Year
Current Tax Year	697562	CurrentTaxYear
Total	3248300	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.67160	PublicSupportPercentage509
Prior Year Support Percentage	0.72090	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	619784	OtherCostOrOtherBasis
Depreciation	266055	Depreciation
Book Value	353729	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	306788	OtherCostOrOtherBasis
Depreciation	194927	Depreciation
Book Value	111861	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	465590	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	799908	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	799908	RevenueSubtotal
Total Revenue Per Form990	799908	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	670778	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	699	OtherExpensesIncluded
Expenses Not Rptd F990	699	ExpensesNotRptdF990
Expenses Subtotal	670079	ExpensesSubtotal
Total Expenses Per Form990	670079	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	THE MOORHEAD YOUTH HOCKEY ASSOCIATION ADOPTED THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS ON JANUARY 1, 2009. THE ASSOCIATION EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE AS OF JUNE 30, 2013 OR 2012. THE ASSOCIATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES, WHICH INCLUDE TAX RETURNS FOR THE YEARS 2010, 2011, 2012 AND 2013 AT JUNE 30, 2013.
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	BOOK / TAX DEPRECIATION DIFFERENCE 699

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	SOCIALS	NameOfEvent1
Gross Receipts Event1	29412	GrossReceiptsEvent1
Gross Revenue Event1	29412	GrossRevenueEvent1
Other Direct Expenses Event1	1725	OtherDirectExpensesEvent1
Name Of Event2	WREATH SALES	NameOfEvent2
Gross Receipts Event2	23557	GrossReceiptsEvent2
Gross Revenue Event2	23557	GrossRevenueEvent2
Other Direct Expenses Event2	11192	OtherDirectExpensesEvent2
Total Number Of Other Events	2	TotalNumberOfOtherEvents
Gross Receipts Other Events	27427	GrossReceiptsOtherEvents
Gross Revenue Other Events	27427	GrossRevenueOtherEvents
Other Direct Expenses Other Events	10996	OtherDirectExpensesOtherEvents
Gross Receipts Total	80396	GrossReceiptsTotal
Gross Revenue Total Events	80396	GrossRevenueTotalEvents
Other Direct Expenses Total Events	23913	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	23913	DirectExpenseSummaryEvents
Net Income Summary	56483	NetIncomeSummary

Gaming Information GamingInformation

Field	Value	IRS element (for citing)
Gross Revenue Bingo	436630	GrossRevenueBingo
Cash Prizes Bingo	358180	CashPrizesBingo
Other Direct Expenses Bingo	44987	OtherDirectExpensesBingo
Volunteer Labor Bingo	false	VolunteerLaborBingo
Gross Revenue Pull Tabs	5667907	GrossRevenuePullTabs
Cash Prizes Pull Tabs	4687715	CashPrizesPullTabs
Rent Facility Costs Pull Tabs	89227	RentFacilityCostsPullTabs
Other Direct Expenses Pull Tabs	700619	OtherDirectExpensesPullTabs
Volunteer Labor Pull Tabs	false	VolunteerLaborPullTabs
Gross Revenue Other Gaming	117250	GrossRevenueOtherGaming
Cash Prizes Other Gaming	11244	CashPrizesOtherGaming
Other Direct Expenses Other Gaming	9169	OtherDirectExpensesOtherGaming
Volunteer Labor Other Gaming	false	VolunteerLaborOtherGaming
Gross Revenue Total Gaming	6221787	GrossRevenueTotalGaming
Cash Prizes Total Gaming	5057139	CashPrizesTotalGaming
Rent Facility Costs Total Gaming	89227	RentFacilityCostsTotalGaming
Other Direct Expenses Total Gaming	754775	OtherDirectExpensesTotalGaming
Direct Expense Summary Gaming	5901141	DirectExpenseSummaryGaming
Net Gaming Income Summary	320646	NetGamingIncomeSummary

Field	Value	IRS element (for citing)
States Where Gaming Conducted	MN	StatesWhereGamingConducted
Licensed	true	Licensed
License Suspended Etc	false	LicenseSuspendedEtc
Gaming With Nonmembers	true	GamingWithNonmembers
Member Of Other Entity	false	MemberOfOtherEntity
Percentage Of Gaming Othr Facility	1.00000	PercentageOfGamingOthrFacility
Name Of Gaming Rec Keeper Person	KATHY FISHER-THOM	NameOfGamingRecKeeperPerson

Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS

Field	Value	IRS element (for citing)
Address Line1	707 SE MAIN AVE	AddressLine1
City	MOORHEAD	City
State	MN	State
ZIP Code	56560	ZIPCode

Field	Value	IRS element (for citing)
Contract With3rd Party For Gam Rev	false	ContractWith3rdPartyForGamRev
Gaming Manager Name Person	KATHY FISHER-THOM	GamingManagerNamePerson
Gaming Manager Compensation	41664	GamingManagerCompensation
Gaming Manager Services Provided	ADMINISTRATION AND SUPERVISION OF GAMES	GamingManagerServicesProvided
Gaming Manager Is Director Officer	X	GamingManagerIsDirectorOfficer
Gaming Manager Is Employee	X	GamingManagerIsEmployee
Charitable Distrib Required	true	CharitableDistribRequired
Amount Distributed	276127	AmountDistributed

Form990 Schedule G Part IV Form990ScheduleGPartIV

Field	Value	IRS element (for citing)
Identifier	REQUIRED DISTRIBUTIONS PER STATE LAW	Identifier
Return Reference	SCHEDULE G PAGE 3 PART III LINE 17B	ReturnReference
Explanation	MINNESOTA 276127	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE ASSOCIATION IS ORGANIZED OF MEMBERS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE ASSOCIATION'S TWO LEAD OFFICERS (PRESIDENT OR VICE PRESIDENT AND OFFICE MANAGER) REVIEW THE DRAFT 990 AFTER IT IS PRESENTED BY THE ASSOCIATION'S PREPARER. THEREAFTER, CORRECTIONS ARE PRESENTED BY MANAGEMENT TO THE PREPARER. THE FINAL RETURN IS REVIEWED BY THE TWO LEAD OFFICERS NOTED PRIOR TO FILING OF THE FINAL 990 WITH THE IRS. AT THE FIRST MEETING OF THE BOARD FOLLOWING THE FILING OF THE 990 WITH THE IRS, THE COMPLETE FORM IS PRESENTED TO THE BOARD BY THE ASSOCIATION'S LEAD OFFICERS WITH THE RESPONSIBILITY OVER THE FORM 990'S REVIEW; THEREAFTER, QUESTIONS ARE TAKEN AND THE FORM AND ITS PRESENTATION ARE DISCUSSED AND THE FORM IS ACCEPTED.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD WILL ADVERTISE THE JOB OPENING FOR THE MANAGEMENT POSITION BOTH INTERNALLY AND EXTERNALLY IN ORDER TO GET A GOOD GROUP OF CANDIDATES. THEY WILL PROCEED WITH AN INTERVIEW PROCESS AND DETERMINE THE CANDIDATE BEST SUITED FOR THE POSITION AND OFFER THEM THE JOB. COMPENSATION IS DETERMINED UPON SKILL, KNOWLEDGE AND DUTIES OF THE POSITION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	BOOK / TAX DEPRECIATION DIFFERENCE -699

MOORHEAD YOUTH HOCKEY ASSN: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (16 entries)

Program Service Revenue ProgramServiceRevenue (2 entries)

Investment Income InvestmentIncome

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Net Income From Gaming NetIncomeFromGaming

Net Income Or Loss NetIncomeOrLoss

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Advertising Advertising

Office Expenses OfficeExpenses

Occupancy Occupancy

Travel Travel

Interest Interest

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Inventories For Sale Or Use InventoriesForSaleOrUse

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Total509 Total509

Gross Investment Income509 GrossInvestmentIncome509

Investment Income And UBTI InvestmentIncomeAndUBTI

Net Income From Other UBI NetIncomeFromOtherUBI

Total Support Total TotalSupportTotal

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Equipment Equipment

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

Schedule G IRS990ScheduleG

Events Information EventsInformation

Gaming Information GamingInformation

Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS

Form990 Schedule G Part IV Form990ScheduleGPartIV

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Comments