STMA YOUTH HOCKEY ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: STMA YOUTH HOCKEY ASSOCIATION INC (EIN 41-1308073)
Tax period: 2023-05-01 to 2024-04-30
Filed: 2025-03-17
IRS object ID: 202500769349301850
Schema version: 2023v6.0
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 D
Schedule G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-03-17T16:00:02-04:00	ReturnTs
Tax Period End	2024-04-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	416192096	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BOYUM & BARENSCHEER PLLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3050 METRO DR STE 200	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	554251547	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-05-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	411308073	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STMA YOUTH HOCKEY ASSOCIATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	STMA	BusinessNameControlTxt
Phone	6128893430	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 134	AddressLine1Txt
City	ST MICHAEL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55376	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHN ROWAN	PersonNm
Person Title	VP FINANCE	PersonTitleTxt
Phone	7634972758	PhoneNum
Signature	2025-03-17	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANNA LOVEGREN	PreparerPersonNm
PTIN	P00643123	PTIN
Phone	9528544244	PhoneNum
Preparation	2025-03-17	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MEGAN ESTERBERG	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 134	AddressLine1Txt
City	ST MICHAEL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55376	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$20,997,233	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTPS://WWW.STMAYHA.ORG/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1987	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	THE STMA YOUTH HOCKEY ASSOCIATION PROVIDES ALL YOUTH OF THEIR COMMUNITIES THE OPPORTUNITY TO DEVELOP AS HOCKEY PLAYERS WITHIN A TEAM CONCEPT TO THE EXTENT ALLOWED BY THEIR PHYSICAL ABILITIES AND INTEREST. THIS IS ACCOMPLISHED THROUGH SKILL DEVELOPMENT DURING PRACTICE SESSIONS AND EXECUTION DURING GAMES.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	34	TotalEmployeeCnt
Total Volunteers	600	TotalVolunteersCnt
Total Gross UBI	-$125,548	TotalGrossUBIAmt
PY Contributions Grants	$802,302	PYContributionsGrantsAmt
CY Contributions Grants	$512,378	CYContributionsGrantsAmt
PY Program Service Revenue	$401,751	PYProgramServiceRevenueAmt
CY Program Service Revenue	$535,571	CYProgramServiceRevenueAmt
PY Investment Income	$2,496	PYInvestmentIncomeAmt
CY Investment Income	$4,305	CYInvestmentIncomeAmt
PY Other Revenue	-$2,882	PYOtherRevenueAmt
CY Other Revenue	$34,279	CYOtherRevenueAmt
PY Total Revenue	$1,203,667	PYTotalRevenueAmt
CY Total Revenue	$1,086,533	CYTotalRevenueAmt
PY Grants And Similar Paid	$7,850	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$57,100	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,026,469	PYOtherExpensesAmt
CY Other Expenses	$1,159,416	CYOtherExpensesAmt
PY Total Expenses	$1,034,319	PYTotalExpensesAmt
CY Total Expenses	$1,216,516	CYTotalExpensesAmt
PY Revenues Less Expenses	$169,348	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$129,983	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,848,236	TotalAssetsBOYAmt
Total Assets EOY	$1,527,042	TotalAssetsEOYAmt
Total Liabilities BOY	$714,238	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$545,199	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,133,998	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$981,843	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE STMA YOUTH HOCKEY ASSOCIATION PROVIDES ALL YOUTH OF THEIR COMMUNITIES THE OPPORTUNITY TO DEVELOP AS HOCKEY PLAYERS WITHIN A TEAM CONCEPT TO THE EXTENT ALLOWED BY THEIR PHYSICAL ABILITIES AND INTEREST. THIS IS ACCOMPLISHED THROUGH SKILL DEVELOPMENT DURING PRACTICE SESSIONS AND EXECUTION DURING GAMES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$1,166,631	ExpenseAmt
Grant	$57,100	GrantAmt
Revenue	$534,932	RevenueAmt
Desc	THE ORGANIZATION HAS 46 TEAMS, MADE UP OF APPROXIMATELY 600 SKATERS, RANGING IN AGE FROM 5-18. TWENTY FOUR OF THOSE TEAMS ARE TRAVELING TEAMS WHICH ATTENDED OVER 100 HOCKEY TOURNAMENTS AROUND THE STATE OF MINNESOTA (PRIMARILY), NORTH DAKOTA, SOUTH DAKOTA, AND WISCONSIN.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,394	ExpenseAmt
Revenue	$639	RevenueAmt
Desc	PRESEASON CLINICS WERE HELD FOR THE BANTAMS, PEEWEE'S SQUIRTS, 15U, 12U & 10U LEVELS. SKILLS CLINICS WERE UTILIZED THROUGHOUT THE SEASON FOR MORE IN DEPTH TRAINING HELD FOR ALL TRAVELING TEAMS. APPROXIMATELLY 200 KIDS ATTENDED THE CLINICS. GOAL TENDING CLINICS WERE ALSO PROVIDED AND THIS PROGRAM SAW 20-30 KIDS ATTENDING.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$1,168,025	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	Yes (true)	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	34	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	GARRET KARELS	PersonNm
Phone	7632286445	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 134	AddressLine1Txt
City	SAINT MICHAEL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55376	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MEGAN ESTERBERG
PRESIDENT	12.50	Yes (X)	Yes (X)	$0	$0	$0
JOHN ROWAN
VP FINANCE	12.50	Yes (X)	Yes (X)	$0	$0	$0
KRISTIN VANHEEL
VP COMMUNICA	10.00	Yes (X)	Yes (X)	$0	$0	$0
DANIELLE CASTRO
VP OPERATION	10.00	Yes (X)	Yes (X)	$0	$0	$0
BILL ROBINSON
DISTRICT 5 R	5.00	Yes (X)		$0	$0	$0
TAMMY TUPPER
FUNDRAISING	10.00	Yes (X)		$0	$0	$0
ANDY JOHNSON
HOCKEY OPS L	10.00	Yes (X)		$0	$0	$0
KARA JANDRO
REGISTRATION	5.00	Yes (X)		$0	$0	$0
RACHEL SCHULTZ
BOYS COORDIN	10.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Related Organizations	$510,314	RelatedOrganizationsAmt
All Other Contributions	$2,064	AllOtherContributionsAmt
Total Contributions	$512,378	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM SERVICE	713990	$534,932	$534,932
SKILLS CLINIC	713990	$639	$639

Field	Value	IRS element (for citing)
Total Program Service Revenue	$535,571	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,305	TotalRevenueColumnAmt
Exclusion	$4,305	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$43,618	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$23,019	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$20,599	TotalRevenueColumnAmt
Exclusion	$20,599	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$19,782,843	GamingGrossIncomeAmt
Gaming Direct Expenses	$19,887,681	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$104,838	TotalRevenueColumnAmt
Unrelated Business Revenue	-$125,548	UnrelatedBusinessRevenueAmt
Exclusion	$20,710	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
SPONSORSHIPS	900099	$84,380	$84,380
VOLUNTEER INCOME	900099	$16,250	$16,250
MISCELLANEOUS	900099	$16,123	$16,123

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,765	TotalRevenueColumnAmt
Exclusion	$1,765	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$118,518	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,086,533	TotalRevenueColumnAmt
Related Or Exempt Func Income	$535,571	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$125,548	UnrelatedBusinessRevenueAmt
Exclusion	$164,132	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$57,100	TotalAmt
Program Services	$57,100	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$21,877	TotalAmt
Management And General	$21,877	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$105,619	TotalAmt
Program Services	$103,906	ProgramServicesAmt
Management And General	$1,713	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$28,586	TotalAmt
Program Services	$28,586	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$24,901	TotalAmt
Management And General	$24,901	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$456,653	TotalAmt
Program Services	$456,653	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$11,786	TotalAmt
Program Services	$11,786	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$21,997	TotalAmt
Program Services	$21,997	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,008	TotalAmt
Program Services	$2,008	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
TOURNAMENT & CLINIC FEES	$273,210	$273,210
EQUIPMENT & JERSEYS	$135,166	$135,166
DISTRICT FEES	$39,810	$39,810
CLINICS EXPENSE	$14,605	$14,605

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$23,198	TotalAmt
Program Services	$23,198	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,216,516	TotalAmt
Program Services	$1,168,025	ProgramServicesAmt
Management And General	$48,491	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$422,450	BOYAmt
EOY	$303,119	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$520,153	BOYAmt
EOY	$350,269	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$421,265	BOYAmt
EOY	$399,093	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$62,187	BOYAmt
EOY	$80,812	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,435	BOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$443,437	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$49,688	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$415,746	BOYAmt
EOY	$393,749	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,848,236	BOYAmt
EOY	$1,527,042	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$23,711	BOYAmt
EOY	$28,090	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$26,368	BOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$237,479	BOYAmt
EOY	$154,161	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$333,367	BOYAmt
EOY	$279,967	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$93,313	BOYAmt
EOY	$82,981	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$714,238	BOYAmt
EOY	$545,199	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$712,733	BOYAmt
EOY	$582,750	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$421,265	BOYAmt
EOY	$399,093	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,133,998	BOYAmt
EOY	$981,843	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,848,236	BOYAmt
EOY	$1,527,042	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$129,983	ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts	-$22,172	DonatedServicesAndUseFcltsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$118,478	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$317,772	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$571,522	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$802,302	CurrentTaxYearMinus1YearAmt
Current Tax Year	$512,378	CurrentTaxYearAmt
Total	$2,322,452	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$490,003	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$452,208	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$511,263	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$401,751	CurrentTaxYearMinus1YearAmt
Current Tax Year	$535,571	CurrentTaxYearAmt
Total	$2,390,796	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$312,135	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$251,029	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$473,749	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$244,570	CurrentTaxYearMinus1YearAmt
Current Tax Year	$229,197	CurrentTaxYearAmt
Total	$1,510,680	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$920,616	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,021,009	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,556,534	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,448,623	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,277,146	CurrentTaxYearAmt
Total	$6,223,928	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$6,223,928	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$456	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$195	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$456	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,496	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,305	CurrentTaxYearAmt
Total	$7,908	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$38,155	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$27,498	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,109	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$65,802	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,599	CurrentTaxYearAmt
Total	$202,163	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$38,611	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$27,693	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,565	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$68,298	CurrentTaxYearMinus1YearAmt
Current Tax Year	$24,904	CurrentTaxYearAmt
Total	$210,071	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$617	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$56,866	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,356	CurrentTaxYearMinus2YearsAmt
Current Tax Year	$75	CurrentTaxYearAmt
Total	$69,914	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$118,518	CurrentTaxYearAmt
Total	$118,518	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$959,844	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,105,568	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,619,455	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,516,921	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,420,643	CurrentTaxYearAmt
Total	$6,622,431	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.93980	PublicSupportCY509Pct
Public Support PY509	0.94080	PublicSupportPY509Pct
Investment Income CY	0.03000	InvestmentIncomeCYPct
Investment Income PY	0.04000	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	PART III, LINE 12	FormAndLineReferenceDesc
Explanation	118,518	ExplanationTxt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$443,437	OtherCostOrOtherBasisAmt
Depreciation	$49,688	DepreciationAmt
Book Value	$393,749	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$393,749	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	GAMBLING TAXES PAYABLE	Desc
Amt	$82,981	Amt

Field	Value	IRS element (for citing)
Total Liability	$82,981	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,086,533	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$1,086,533	RevenueSubtotalAmt
Total Revenue Per Form990	$1,086,533	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,238,688	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$22,172	DonatedServicesUseFcltsAmt
Expenses Not Reported	$22,172	ExpensesNotReportedAmt
Expenses Subtotal	$1,216,516	ExpensesSubtotalAmt
Total Expenses Per Form990	$1,216,516	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THE ASSOCIATIONS FILINGS ARE SUBJECT TO AUDIT. THE INFORMATION RETURNS FOR THE PAST THREE YEARS ARE OPEN TO EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THEY DO NOT RESULT IN ANYTHING THAT WOULD REQUIRE EITHER RECORDING OR DISCLOSURE IN THE FINANCIAL STATEMENTS BASED ON CRITERIA SET FORTH IN ASC 740 INCOME TAXES.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	GOLF TOURNAMENT	Event1Nm
Gross Receipts Event1	$26,121	GrossReceiptsEvent1Amt
Gross Revenue Event1	$26,121	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$11,688	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$960	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$979	OtherDirectExpensesEvent1Amt
Event2	KNIGHT TO REMEM	Event2Nm
Gross Receipts Event2	$17,194	GrossReceiptsEvent2Amt
Gross Revenue Event2	$17,194	GrossRevenueEvent2Amt
Food And Beverage Event2	$2,716	FoodAndBeverageEvent2Amt
Other Direct Expenses Event2	$6,117	OtherDirectExpensesEvent2Amt
Gross Receipts Total	$43,315	GrossReceiptsTotalAmt
Gross Revenue Total Events	$43,315	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$11,688	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$3,676	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$7,096	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$22,460	DirectExpenseSummaryEventsAmt
Net Income Summary	$20,855	NetIncomeSummaryAmt

Gaming Information GamingInformationGrp

Field	Value	IRS element (for citing)
Gross Revenue Bingo	$229,197	GrossRevenueBingoAmt
Cash Prizes Bingo	$179,043	CashPrizesBingoAmt
Rent Facility Costs Bingo	$3,271	RentFacilityCostsBingoAmt
Other Direct Expenses Bingo	$26,173	OtherDirectExpensesBingoAmt
Volunteer Labor Bingo	Yes (true)	VolunteerLaborBingoInd
Volunteer Labor Bingo	0.86000	VolunteerLaborBingoPct
Gross Revenue Pull Tabs	$19,496,916	GrossRevenuePullTabsAmt
Cash Prizes Pull Tabs	$16,988,863	CashPrizesPullTabsAmt
Rent Facility Costs Pull Tabs	$278,271	RentFacilityCostsPullTabsAmt
Other Direct Expenses Pull Tabs	$2,376,525	OtherDirectExpensesPullTabsAmt
Volunteer Labor Pull Tabs	Yes (true)	VolunteerLaborPullTabsInd
Volunteer Labor Pull Tabs	0.86000	VolunteerLaborPullTabsPct
Gross Revenue Other Gaming	$56,730	GrossRevenueOtherGamingAmt
Cash Prizes Other Gaming	$28,960	CashPrizesOtherGamingAmt
Rent Fclty Costs Other Gaming	$810	RentFcltyCostsOtherGamingAmt
Oth Direct Expnss Other Gaming	$5,765	OthDirectExpnssOtherGamingAmt
Volunteer Labor Other Gaming	Yes (true)	VolunteerLaborOtherGamingInd
Volunteer Labor Other Gaming	0.87000	VolunteerLaborOtherGamingPct
Gross Revenue Total Gaming	$19,782,843	GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming	$17,196,866	CashPrizesTotalGamingAmt
Rent Fclty Costs Total Gaming	$282,352	RentFcltyCostsTotalGamingAmt
Oth Direct Expnss Total Gaming	$2,408,463	OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming	$19,887,681	DirectExpenseSummaryGamingAmt
Net Gaming Income Summary	-$104,838	NetGamingIncomeSummaryAmt

Field	Value	IRS element (for citing)
States Where Gaming Conducted	MN	StatesWhereGamingConductedCd
Licensed	Yes (true)	LicensedInd
License Suspended Etc	false	LicenseSuspendedEtcInd
Gaming With Nonmembers	Yes (true)	GamingWithNonmembersInd
Member Of Other Entity	false	MemberOfOtherEntityInd
Gaming Other Facility	1.00000	GamingOtherFacilityPct
Individual With Books	TYLER STONE	IndividualWithBooksNm

Persons With Books US Address PersonsWithBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 134	AddressLine1Txt
City	ST MICHAEL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55376	ZIPCd

Field	Value	IRS element (for citing)
Cntrct With3rd Prty For Game Rev	false	CntrctWith3rdPrtyForGameRevInd
Gaming Manager Person	TYLER STONE	GamingManagerPersonNm
Gaming Manager Compensation	$50,192	GamingManagerCompensationAmt
Gaming Manager Services Prov	PREPARATION OF MONTHLY GAMBLING REPORTS	GamingManagerServicesProvTxt
Gaming Manager Is Employee	Yes (X)	GamingManagerIsEmployeeInd
Charitable Distribution Rqr	Yes (true)	CharitableDistributionRqrInd
Distributed	$775,793	DistributedAmt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE G, PAGE 3, PART III, LINE 16	RAELYN COOK X 48,426 PREPARATION OF MONTHLY GAMBLING REPORTS
SCHEDULE G, PAGE 3, PART III, LINE 17B	MINNESOTA 775,793
SCHEDULE G, PART IV	THE COMPENSATION REPORTED ON LINE 16, GAMING MANAGER COMPENSATION IS THE 2023 W-2 AMOUNTS FOR THE RESPECTIVE GAMBLING MANAGER(S).

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CITY OF ST MICHAEL	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11800 TOWN CENTER DRIVE NE	AddressLine1Txt
City	ST MICHAEL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55376	ZIPCd

Field	Value	IRS element (for citing)
IRC Section	GOV	IRCSectionDesc
Cash Grant	$50,000	CashGrantAmt
Purpose Of Grant	NEW SCOREBOARD	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION MAKES GRANTS TO ORGANIZATIONS IN THE STMA AREA. THE ORGANIZATION RECORDS THESE GRANTS AND MONITORS THEY ARE USED FOR THEIR INTENDED PURPOSES.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION	THE STMA YOUTH HOCKEY ASSOCIATION PROVIDES ALL YOUTH OF THEIR COMMUNITIES THE OPPORTUNITY TO DEVELOP AS HOCKEY PLAYERS WITHIN A TEAM CONCEPT TO THE EXTENT ALLOWED BY THEIR PHYSICAL ABILITIES AND INTEREST. THIS IS ACCOMPLISHED THROUGH SKILL DEVELOPMENT DURING PRACTICE SESSIONS AND EXECUTION DURING GAMES.
FORM 990, PAGE 1, PART I, LINE 6	PARENTS OF CHILDREN PARTICIPATING IN THE PROGRAM ARE REQUIRED TO FILL A CERTAIN AMOUNT OF VOLUNTEER HOURS FOR THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 7A	THERE IS AN ANNUAL MEETING WHERE THE MEMBERS ELECT THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 8B	THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11B	THE 990 IS REVIEWED BY THE TREASURER BEFORE FILING WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12C	AT THE INITIAL BOARD MEETING THERE IS DISCUSSION OF CONFLICTS OF INTEREST WITH THE BOARD, OFFICERS AND DIRECTORS IN RELATION TO THE ORGANIZATION. WHEN A CONFLICT IS DISCOVERED WITH AN INTERESTED PERSON, THEY MUST DISCLOSE IT TO THE BOARD OF DIRECTORS. IF A CONFLICT IS DETERMINED, THE BOARD MUST PLACE RESTRICTIONS ON THE INTERESTED PERSON TO REMOVE THEM FROM ANY DELIBERATIONS OR TRANSACTIONS WITH THE CONFLICTED PARTY.
FORM 990, PAGE 6, PART VI, LINE 19	AVAILABLE UPON REQUEST.