2013-10-28T09:56:18-05:00 2013-06-30 MAYER PORTER & NELSON LTD PO BOX 206 STAPLES MN 56479 990 2012-07-01 237221429 MOORHEAD YOUTH HOCKEY ASSOCIATION MOOR 2182335021 707 SE MAIN AVE MOORHEAD MN 56560 LAYNE HANSON 2182335021 2013-10-04 true JULIE NELSON 2188941399 2013-10-11 2012 2016-03-07 17:11:31Z LAYNE HANSON 707 SE MAIN AVE MOORHEAD MN 56560 6779807 false X WWW.MOORHEADYOUTHHOCKEY.COM X 1971 MN PROMOTE EDUCATIONAL AND ATHLETIC ASPECTS OF SKATING, HOCKEY AND OTHER WINTER SPORTS FOR YOUTH OF MOORHEAD AND THE SURROUNDING AREA. 15 15 70 337 287183 78126 63434 255141 311440 1263 2042 348747 422992 683277 799908 0 0 199238 200088 0 0 461288 469991 660526 670079 22751 129829 749762 804716 166094 91918 583668 712798 PROMOTE EDUCATIONAL AND ATHLETIC ASPECTS OF SKATING, HOCKEY AND OTHER WINTER SPORTS FOR YOUTH OF MOORHEAD AND THE SURROUNDING AREA. false false 609640 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. 609640 true true false false false false false false false false true false false false false true true false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false true 28 0 70 true true true false false false false false X 15 15 false false false false true false false true true false false false false false false true false false MN X MOORHEAD YOUTH HOCKEY ASSOCIATION 2182335021 707 SE MAIN AVE MOORHEAD MN 56560 DENNIS BUSHY 40.00 X 54932 0 0 KATHY FISCHER-THOM 40.00 X 39865 0 0 BRAD FRANKLIN 2.00 X 2500 0 0 STEPHANIE GESS 2.00 X 0 0 0 CRAIG GRUNDSTROM 2.00 X 0 0 0 BRIAN STAVENGER 2.00 X X 0 0 0 MARK JOHNSON 2.00 X 0 0 0 PETE CULLEN 2.00 X 0 0 0 TONY KUNKA 2.00 X 0 0 0 JOHNATHAN JUDD 2.00 X 0 0 0 KAYLEE BLACK 2.00 X 0 0 0 BRIAN GRAMER 2.00 X X 0 0 0 LAYNE HANSON 2.00 X X 0 0 0 ANGIE SEARLS 2.00 X 0 0 0 BRENT TEIKEN 2.00 X 0 0 0 STACY WOLFF 40.00 X 22495 0 0 119792 false false false 63434 63434 REGISTRATIONS, FEES 248808 248808 TOURNAMENTS 62632 62632 311440 2042 2042 82514 24085 58429 58429 6221787 5901141 320646 287183 33463 98590 54673 43917 43917 799908 311440 287183 137851 28284 22514 5770 132002 105074 26928 39802 31682 8120 20290 9222 11068 3495 3495 4033 1962 2071 78564 78564 16007 15806 201 1857 1857 49596 49596 9518 7871 1647 UTILITIES 98199 98199 COACHES, REFEREES, SCHE 72211 72211 TOURAMENTS & REGISTRATION 35128 35128 HOCKEY SUPPLIES & EQUIP 24440 24440 56653 52019 4634 670079 609640 60439 0 109071 184468 135592 113127 1820 6580 8908 5223 926572 460982 453121 465590 45398 25580 749762 804716 46316 58728 119778 33190 166094 91918 X 583668 712798 583668 712798 749762 804716 129829 -699 X false true X true false X 40020 45533 140173 78126 63434 367286 452509 402515 392807 255141 311440 1814412 492529 448048 532980 333267 374874 2181698 2181698 8137 2963 1557 1263 2042 15962 8137 2963 1557 1263 2042 15962 136275 162480 193723 237516 320646 1050640 636941 613491 728260 572046 697562 3248300 0.67160 0.72090 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 619784 266055 353729 306788 194927 111861 465590 X 799908 799908 799908 670778 699 699 670079 670079 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 SOCIALS 29412 29412 1725 WREATH SALES 23557 23557 11192 2 27427 27427 10996 80396 80396 23913 23913 56483 436630 358180 44987 false 5667907 4687715 89227 700619 false 117250 11244 9169 false 6221787 5057139 89227 754775 5901141 320646 MN true false true false 1.00000 KATHY FISHER-THOM 707 SE MAIN AVE MOORHEAD MN 56560 false KATHY FISHER-THOM 41664 ADMINISTRATION AND SUPERVISION OF GAMES X X true 276127 REQUIRED DISTRIBUTIONS PER STATE LAW SCHEDULE G PAGE 3 PART III LINE 17B MINNESOTA 276127 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