MOORHEAD YOUTH HOCKEY ASSN: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: MOORHEAD YOUTH HOCKEY ASSN (EIN 23-7221429)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-02-08
IRS object ID: 202640399349300504
Schema version: 2024v5.5
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)
Return	2026-02-08T11:30:46-06:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	992923038	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BRADY MARTZ PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2537 S UNIVERSITY DRIVE	AddressLine1Txt
City	FARGO	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58103	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237221429	EIN

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Business Name Control	MOOR	BusinessNameControlTxt
Phone	2182335021	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	707 SE MAIN AVE	AddressLine1Txt
City	MOORHEAD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56560	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRANDON KREPS	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	2182335021	PhoneNum
Signature	2026-02-03	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SARA LYNCH CPA	PreparerPersonNm
PTIN	P00988855	PTIN
Phone	7012802100	PhoneNum
Preparation	2026-02-03	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BRANDON KREPS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	707 SE MAIN AVE	AddressLine1Txt
City	MOORHEAD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56560	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$18,515,589	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.MOORHEADYOUTHHOCKEY.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1971	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	PROMOTE EDUCATIONAL AND ATHLETIC ASPECTS OF SKATING, HOCKEY AND OTHER WINTER SPORTS FOR YOUTH OF MOORHEAD AND THE SURROUNDING AREA.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	130	TotalEmployeeCnt
Total Volunteers	550	TotalVolunteersCnt
Total Gross UBI	-$76,726	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$248,614	PYContributionsGrantsAmt
CY Contributions Grants	$161,202	CYContributionsGrantsAmt
PY Program Service Revenue	$1,118,366	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,168,040	CYProgramServiceRevenueAmt
PY Investment Income	$177	PYInvestmentIncomeAmt
CY Investment Income	$131	CYInvestmentIncomeAmt
PY Other Revenue	$1,223,882	PYOtherRevenueAmt
CY Other Revenue	$1,214,133	CYOtherRevenueAmt
PY Total Revenue	$2,591,039	PYTotalRevenueAmt
CY Total Revenue	$2,543,506	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	$527,996	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$550,920	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$2,936	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,203,728	PYOtherExpensesAmt
CY Other Expenses	$2,076,573	CYOtherExpensesAmt
PY Total Expenses	$2,731,724	PYTotalExpensesAmt
CY Total Expenses	$2,627,493	CYTotalExpensesAmt
PY Revenues Less Expenses	-$140,685	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$83,987	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,216,367	TotalAssetsBOYAmt
Total Assets EOY	$7,945,168	TotalAssetsEOYAmt
Total Liabilities BOY	$4,397,956	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,217,744	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,818,411	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,727,424	NetAssetsOrFundBalancesEOYAmt
Mission	PROMOTE EDUCATIONAL AND ATHLETIC ASPECTS OF SKATING, HOCKEY AND OTHER WINTER SPORTS FOR YOUTH OF MOORHEAD AND THE SURROUNDING AREA.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,256,123	ExpenseAmt
Revenue	$1,168,040	RevenueAmt
Desc	THE ASSOCIATION OPERATES A HOCKEY PROGRAM FOR YOUTH IN THE CITY OF MOORHEAD, MN. THE PROGRAM HELPS YOUTH WHO PARTICIPATE BECOME BETTER CITIZENS, BETTER SPORTSPERSONS, AND MORE LEARNED IN THE SPORT OF HOCKEY AND THE ART OF SKATING. THE PROGRAM PROVIDES THE YOUTH WITH SAFE AND ENJOYABLE EXPERIENCES, AIDS THEM IN THEIR PHYSICAL, SOCIAL AND MENTAL DEVELOPMENT AND PROVIDES THEM AN OPPORTUNITY TO DEVELOP A SET OF VALUES SUCH AS SELF CONTROL, PATIENCE AND COURAGE. THERE WERE 510 REGISTERED YOUTH HOCKEY PLAYERS FOR THE 2024-25 SEASON.	Desc
Total Program Service Expenses	$2,256,123	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	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	Yes (1)	FundraisingActivitiesInd
Gaming Activities	Yes (1)	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 With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
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	79	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	130	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
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
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	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	Yes (1)	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	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2182335021	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	707 SE MAIN AVE	AddressLine1Txt
City	MOORHEAD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56560	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
BRANDON KREPS
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
TRACI STEFFEN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
AMY MOHELSKI
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JANA ELLIOTT
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID STRUCK
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
LEIF JOHNSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MAKELL PAULING-NORMANDIN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ANNE KALLHOFF
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MATT OACHS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PAUL CAMPBELL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JON AMMERMAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SEAN BERTIE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RYAN KRAFT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JERILYN LEISETH
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ELLI LAURILA
EXECUTIVE DIRECTOR	40.00		Yes (X)	$76,054	$0	$0
ROB GRAMER
HOCKEY DIRECTOR	40.00			$124,000	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$200,054	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	ROB GRAMER	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4848 2ND ST SW	AddressLine1Txt
City	MOORHEAD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56560	ZIPCd

Field	Value	IRS element (for citing)
Services	HOCKEY DIRECTOR	ServicesDesc
Compensation	$124,000	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$161,202	AllOtherContributionsAmt
Total Contributions	$161,202	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATIONS, ICE RENTAL	713990	$723,783	$723,783
TOURNAMENTS	711300	$444,257	$444,257

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,168,040	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$131	TotalRevenueColumnAmt
Exclusion	$131	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$82,915	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$27,223	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$55,692	TotalRevenueColumnAmt
Exclusion	$55,692	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$15,740,000	GamingGrossIncomeAmt
Gaming Direct Expenses	$15,743,355	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$3,355	TotalRevenueColumnAmt
Unrelated Business Revenue	-$76,726	UnrelatedBusinessRevenueAmt
Exclusion	$73,371	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$341,004	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$201,505	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$139,499	TotalRevenueColumnAmt
Exclusion	$139,499	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
LAWFUL PURPOSE GAMING EXPENSE	900099	$568,839	$568,839
CONTRACT REVENUE	900099	$430,523	$430,523
INCOME TAX BENEFIT	900099	$22,000	$22,000

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$935	TotalRevenueColumnAmt
Exclusion	$935	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,022,297	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,543,506	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,168,040	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$76,726	UnrelatedBusinessRevenueAmt
Exclusion	$1,290,990	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$69,654	TotalAmt
Management And General	$69,654	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$426,071	TotalAmt
Program Services	$272,491	ProgramServicesAmt
Management And General	$151,587	ManagementAndGeneralAmt
Fundraising	$1,993	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$55,195	TotalAmt
Program Services	$30,458	ProgramServicesAmt
Management And General	$24,730	ManagementAndGeneralAmt
Fundraising	$7	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$22,561	TotalAmt
Program Services	$3,531	ProgramServicesAmt
Management And General	$19,030	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$25,688	TotalAmt
Management And General	$25,688	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,659	TotalAmt
Program Services	$1,760	ProgramServicesAmt
Management And General	$5,899	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$28,901	TotalAmt
Program Services	$11,259	ProgramServicesAmt
Management And General	$17,506	ManagementAndGeneralAmt
Fundraising	$136	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$280,589	TotalAmt
Program Services	$280,589	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$107,445	TotalAmt
Program Services	$107,187	ProgramServicesAmt
Management And General	$258	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$146,816	TotalAmt
Program Services	$100,671	ProgramServicesAmt
Management And General	$46,145	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$325,266	TotalAmt
Program Services	$325,266	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$27,732	TotalAmt
Program Services	$20,353	ProgramServicesAmt
Management And General	$7,379	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
OPERATING EXPENSES	$429,263	$429,233	$30
COACHES AND REFEREES	$210,199	$210,199
TOURNAMENTS	$177,299	$176,499		$800
OPERATING LEASE EXPENSE	$79,001	$79,001

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$208,154	TotalAmt
Program Services	$207,626	ProgramServicesAmt
Management And General	$528	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,627,493	TotalAmt
Program Services	$2,256,123	ProgramServicesAmt
Management And General	$368,434	ManagementAndGeneralAmt
Fundraising	$2,936	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$262,782	BOYAmt
EOY	$229,583	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$271,636	BOYAmt
EOY	$187,075	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$110,447	BOYAmt
EOY	$114,462	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$12,584	BOYAmt
EOY	$12,584	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$24,360	BOYAmt
EOY	$54,211	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$7,655,366	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,543,104	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,306,544	BOYAmt
EOY	$5,112,262	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,228,014	BOYAmt
EOY	$2,234,991	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,216,367	BOYAmt
EOY	$7,945,168	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$168,796	BOYAmt
EOY	$167,302	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$178,930	BOYAmt
EOY	$222,519	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$4,050,230	BOYAmt
EOY	$3,827,923	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,397,956	BOYAmt
EOY	$4,217,744	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	$3,514,107	BOYAmt
EOY	$3,536,984	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$304,304	BOYAmt
EOY	$190,440	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,818,411	BOYAmt
EOY	$3,727,424	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,216,367	BOYAmt
EOY	$7,945,168	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$83,987	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$7,000	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	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 (1)	AuditCommitteeInd
Federal Grant Audit Required	0	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	$422,625	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$756,136	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$173,461	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$248,614	CurrentTaxYearMinus1YearAmt
Current Tax Year	$161,202	CurrentTaxYearAmt
Total	$1,762,038	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$791,986	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$848,410	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$900,372	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,118,366	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,168,040	CurrentTaxYearAmt
Total	$4,827,174	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$347,385	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$594,880	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$917,280	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,058,612	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,022,297	CurrentTaxYearAmt
Total	$3,940,454	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,561,996	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,199,426	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,991,113	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,425,592	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,351,539	CurrentTaxYearAmt
Total	$10,529,666	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)
Current Tax Year Minus3 Years	$511,650	CurrentTaxYearMinus3YearsAmt
Total	$511,650	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$511,650	CurrentTaxYearMinus3YearsAmt
Total	$511,650	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$10,018,016	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$965	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$462	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$273	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$177	CurrentTaxYearMinus1YearAmt
Current Tax Year	$131	CurrentTaxYearAmt
Total	$2,008	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$965	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$462	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$273	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$177	CurrentTaxYearMinus1YearAmt
Current Tax Year	$131	CurrentTaxYearAmt
Total	$2,008	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$94,856	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$270,322	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$208,985	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$101,591	CurrentTaxYearMinus1YearAmt
Current Tax Year	$195,191	CurrentTaxYearAmt
Total	$870,945	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,657,817	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,470,210	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,200,371	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,527,360	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,546,861	CurrentTaxYearAmt
Total	$11,402,619	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.87860	PublicSupportCY509Pct
Public Support PY509	0.85420	PublicSupportPY509Pct
Investment Income CY	0.00020	InvestmentIncomeCYPct
Investment Income PY	0.00060	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

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

Contributor US Address ContributorUSAddress

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)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,858,397	OtherCostOrOtherBasisAmt
Depreciation	$1,974,555	DepreciationAmt
Book Value	$4,883,842	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$796,969	OtherCostOrOtherBasisAmt
Depreciation	$568,549	DepreciationAmt
Book Value	$228,420	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,112,262	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED TAX ASSET	$259,000
OPERATING LEASE ROU ASSET	$1,975,991

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,234,991	TotalBookValueOtherAssetsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$4,878,655	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$2,335,149	OtherRevenueAmt
Revenue Not Reported	$2,335,149	RevenueNotReportedAmt
Revenue Subtotal	$2,543,506	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,543,506	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,962,642	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$2,335,149	OtherExpensesIncludedAmt
Expenses Not Reported	$2,335,149	ExpensesNotReportedAmt
Expenses Subtotal	$2,627,493	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,627,493	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	IT IS THE OPINION OF MANAGEMENT THAT THE ASSOCIATION HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INFORMATION/TAX RETURNS OF THE ASSOCIATION ARE SUBJECT TO EXAMINATION BY THE UNITED STATES INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. ALL REQUIRED FILINGS ARE UP TO DATE.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	GAMING EXPENSES 2,057,225. COST OF GOODS SOLD 201,505. FUNDRAISING EXPENSES 76,419.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	GAMING EXPENSES 2,057,225. COST OF GOODS SOLD 201,505. FUNDRAISING EXPENSES 76,419.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	SOCIAL	Event1Nm
Gross Receipts Event1	$62,888	GrossReceiptsEvent1Amt
Gross Revenue Event1	$62,888	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$1,900	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$6,729	FoodAndBeverageEvent1Amt
Entertainment Event1	$800	EntertainmentEvent1Amt
Other Direct Expenses Event1	$5,776	OtherDirectExpensesEvent1Amt
Event2	GOLF TOURNAMENT	Event2Nm
Gross Receipts Event2	$20,027	GrossReceiptsEvent2Amt
Gross Revenue Event2	$20,027	GrossRevenueEvent2Amt
Cash Prizes Event2	$1,400	CashPrizesEvent2Amt
Non Cash Prizes Event2	$854	NonCashPrizesEvent2Amt
Rent Facility Costs Event2	$7,752	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$1,107	FoodAndBeverageEvent2Amt
Other Direct Expenses Event2	$905	OtherDirectExpensesEvent2Amt
Other Events Total	3	OtherEventsTotalCnt
Gross Receipts Total	$82,915	GrossReceiptsTotalAmt
Gross Revenue Total Events	$82,915	GrossRevenueTotalEventsAmt
Cash Prizes Total Events	$1,400	CashPrizesTotalEventsAmt
Non Cash Prizes Total Events	$854	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$9,652	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$7,836	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$800	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$6,681	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$27,223	DirectExpenseSummaryEventsAmt
Net Income Summary	$55,692	NetIncomeSummaryAmt

Gaming Information GamingInformationGrp

Field	Value	IRS element (for citing)
Gross Revenue Bingo	$775,865	GrossRevenueBingoAmt
Cash Prizes Bingo	$594,493	CashPrizesBingoAmt
Other Direct Expenses Bingo	$108,001	OtherDirectExpensesBingoAmt
Volunteer Labor Bingo	0	VolunteerLaborBingoInd
Gross Revenue Pull Tabs	$14,624,077	GrossRevenuePullTabsAmt
Cash Prizes Pull Tabs	$12,424,822	CashPrizesPullTabsAmt
Rent Facility Costs Pull Tabs	$249,284	RentFacilityCostsPullTabsAmt
Other Direct Expenses Pull Tabs	$2,224,354	OtherDirectExpensesPullTabsAmt
Volunteer Labor Pull Tabs	0	VolunteerLaborPullTabsInd
Gross Revenue Other Gaming	$340,058	GrossRevenueOtherGamingAmt
Cash Prizes Other Gaming	$97,976	CashPrizesOtherGamingAmt
Oth Direct Expnss Other Gaming	$44,425	OthDirectExpnssOtherGamingAmt
Volunteer Labor Other Gaming	0	VolunteerLaborOtherGamingInd
Gross Revenue Total Gaming	$15,740,000	GrossRevenueTotalGamingAmt
Cash Prizes Total Gaming	$13,117,291	CashPrizesTotalGamingAmt
Rent Fclty Costs Total Gaming	$249,284	RentFcltyCostsTotalGamingAmt
Oth Direct Expnss Total Gaming	$2,376,780	OthDirectExpnssTotalGamingAmt
Direct Expense Summary Gaming	$15,743,355	DirectExpenseSummaryGamingAmt
Net Gaming Income Summary	-$3,355	NetGamingIncomeSummaryAmt

Field	Value	IRS element (for citing)
States Where Gaming Conducted	MN	StatesWhereGamingConductedCd
Licensed	Yes (1)	LicensedInd
License Suspended Etc	0	LicenseSuspendedEtcInd
Gaming With Nonmembers	Yes (1)	GamingWithNonmembersInd
Member Of Other Entity	0	MemberOfOtherEntityInd
Gaming Other Facility	1.00000	GamingOtherFacilityPct

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	ANNE NORRIS	BusinessNameLine1Txt

Persons With Books US Address PersonsWithBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	707 SE MAIN AVE	AddressLine1Txt
City	MOORHEAD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56560	ZIPCd

Field	Value	IRS element (for citing)
Cntrct With3rd Prty For Game Rev	0	CntrctWith3rdPrtyForGameRevInd
Gaming Manager Person	ANNE NORRIS	GamingManagerPersonNm
Gaming Manager Compensation	$87,025	GamingManagerCompensationAmt
Gaming Manager Services Prov	ADMINISTRATION AND SUPERVISION OF GAMES	GamingManagerServicesProvTxt
Gaming Manager Is Employee	Yes (X)	GamingManagerIsEmployeeInd
Charitable Distribution Rqr	Yes (1)	CharitableDistributionRqrInd
Distributed	$568,840	DistributedAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE ASSOCIATION IS ORGANIZED OF MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B	ORGANIZATION'S PROCESS TO REVIEW FORM 990: TWO OF THE ASSOCIATION'S LEAD OFFICERS (PRESIDENT AND VICE PRESIDENT OR TREASURER) AND EXECUTIVE DIRECTOR 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 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.
FORM 990, PART VI, SECTION B, LINE 15A	COMPENSATION PROCESS FOR TOP OFFICAL COMPENSATION IS DETERMINED BASED UPON SKILL, KNOWLEDGE OF THE DUTIES OF THE POSITION. THE BOARD ALSO CONSIDERED COMPENSATION LEVELS BASED ON MARKET RATES. THE BOARD DOES ANNUAL PERFORMANCE REVIEWS.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.