BETA

COLORADO TIER HOCKEY ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
COLORADO TIER HOCKEY ASSOCIATION (EIN 26-4749698)
Tax period
2023-05-01 to 2024-04-30
Filed
2025-03-10
IRS object ID
202510699349301466
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-03-10T16:58:23-05:00ReturnTs
Tax Period End2024-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450250958PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12950 E HARMONY RD STE 290AddressLine1Txt
CityFORT COLLINSCityNm
State AbbreviationCOStateAbbreviationCd
ZIP805283429ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN264749698EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COLORADO TIER HOCKEY ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOLOBusinessNameControlTxt
Phone7209511854PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 SUPERIOR DRAddressLine1Txt
CitySUPERIORCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80027ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELLEN R DAVISPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3033844100PhoneNum
Signature2025-03-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKYLE FRITCH CPAPreparerPersonNm
PTINP01313374PTIN
Phone9702238825PhoneNum
Preparation2025-02-26PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTONY SDAOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 SUPERIOR DRAddressLine1Txt
CitySUPERIORCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80027ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,588,868GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.RMROUGHRIDERSHOCKEY.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionFOSTER NATIONAL AND INTERNATIONAL AMATEUR HOCKEY COMPETITION AT YOUTH LEVELS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$84,210PYContributionsGrantsAmt
CY Contributions Grants$82,221CYContributionsGrantsAmt
PY Program Service Revenue$1,453,514PYProgramServiceRevenueAmt
CY Program Service Revenue$1,494,800CYProgramServiceRevenueAmt
PY Investment Income$244PYInvestmentIncomeAmt
CY Investment Income$1,847CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$9,096CYOtherRevenueAmt
PY Total Revenue$1,537,968PYTotalRevenueAmt
CY Total Revenue$1,587,964CYTotalRevenueAmt
PY Grants And Similar Paid$625PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$25,000PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$55,000CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$6,499CYTotalFundraisingExpenseAmt
PY Other Expenses$1,493,750PYOtherExpensesAmt
CY Other Expenses$1,556,307CYOtherExpensesAmt
PY Total Expenses$1,519,375PYTotalExpensesAmt
CY Total Expenses$1,612,307CYTotalExpensesAmt
PY Revenues Less Expenses$18,593PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$24,343CYRevenuesLessExpensesAmt
Total Assets BOY$366,727TotalAssetsBOYAmt
Total Assets EOY$342,384TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$366,727NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$342,384NetAssetsOrFundBalancesEOYAmt
MissionCOLORADO TIER HOCKEY ASSOCIATION WAS CREATED EXCLUSIVELY TO DEVELOP, PROMOTE, AND FOSTER NATIONAL AND INTERNATIONAL AMATEUR SPORTS COMPETITION AT YOUTH LEVELS FOR BOTH PARTICIPANTS AND SPECTATORS IN COLORADO.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,473,060ExpenseAmt
Grant$1,000GrantAmt
Revenue$1,494,800RevenueAmt
DescTHE ASSOCIATION FORMED AND DEVELOPED FIVE TEAMS CONSISTING OF 100 YOUTH ICE HOCKEY PLAYERS IN TOTAL. THE PLAYERS WERE DEVELOPED AND COMPETED SUCCESSFULLY ON A NATIONAL COMPETITIVE LEVEL. ADDITIONALLY, THE TEAMS WERE BASED IN AREAS THAT LACKED TIER I COMPETITIVE YOUTH ICE HOCKEY AND FOSTERED COMMUNITY SUPPORT AND ACTIVITY BY PROVIDING PUBLIC SPRING AND SUMMER SKATES, TOURNAMENT TEAMS FOR AGE GROUPS U8-U13, AND AN OPPORTUNITY FOR AN ADDITIONAL 120 PLAYERS AGES U8-U13 TO ATTEND A NATIONAL SPRING TOURNAMENT AND TALENT SHOWCASES.Desc
Total Program Service Expenses$1,473,060TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ELLEN R DAVISBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7209511854PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line124401 WOODSAGE DRIVEAddressLine1Txt
CityBONITA SPRINGSCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34134ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TONY SDAO
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
DEBBIE MILLAR
VICE PRESIDENT5.00Yes (X)Yes (X)$30,000$0$0
ELLEN R DAVIS
SECRETARY/TREASURER20.00Yes (X)Yes (X)$25,000$0$0
DEREK ROBINSON
EXECUTIVE DIRECTOR5.00Yes (X)$0$0$0
PAUL DEPUYDT
HOCKEY DIRECTOR20.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$55,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROUGHRIDERS AAA HOCKEY-COLORADO LLCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11 SUPERIOR DRIVEAddressLine1Txt
CitySUPERIORCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80027ZIPCd
FieldValueIRS element (for citing)
ServicesHOCKEY DIRECTOR AND COACHING SERVICESServicesDesc
Compensation$140,095CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Fundraising$3,499FundraisingAmt
All Other Contributions$78,722AllOtherContributionsAmt
Total Contributions$82,221TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ASSOCIATION FEES713990$1,370,456$1,370,456
TEAM FEES713990$124,344$124,344
FieldValueIRS element (for citing)
Total Program Service Revenue$1,494,800TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,847TotalRevenueColumnAmt
Exclusion$1,847ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$10,000FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$3,499ContriRptFundraisingEventAmt
Fundraising Direct Expenses$904FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,096TotalRevenueColumnAmt
Exclusion$9,096ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,587,964TotalRevenueColumnAmt
Related Or Exempt Func Income$1,494,800RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$10,943ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,000TotalAmt
Program Services$1,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$55,000TotalAmt
Program Services$24,750ProgramServicesAmt
Management And General$24,750ManagementAndGeneralAmt
Fundraising$5,500FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$196,031TotalAmt
Program Services$98,016ProgramServicesAmt
Management And General$98,015ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$10TotalAmt
Management And General$10ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,075TotalAmt
Management And General$4,075ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$180,299TotalAmt
Program Services$180,299ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$49,953TotalAmt
Program Services$45,956ProgramServicesAmt
Management And General$2,998ManagementAndGeneralAmt
Fundraising$999FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$635,915TotalAmt
Program Services$635,915ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,900TotalAmt
Management And General$2,900ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
ICE FEES$257,985$257,985
TOURNAMENT EXPENSES$115,564$115,564
APPAREL$65,840$65,840
LOCKER ROOM$44,668$44,668

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,067TotalAmt
Program Services$3,067ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,612,307TotalAmt
Program Services$1,473,060ProgramServicesAmt
Management And General$132,748ManagementAndGeneralAmt
Fundraising$6,499FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$366,727BOYAmt
EOY$340,811EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,573EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$366,727BOYAmt
EOY$342,384EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$366,727BOYAmt
EOY$342,384EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$366,727BOYAmt
EOY$342,384EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$366,727BOYAmt
EOY$342,384EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$24,343ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$34,666CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$42,197CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$67,665CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$84,210CurrentTaxYearMinus1YearAmt
Current Tax Year$82,221CurrentTaxYearAmt
Total$310,959TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,567,853CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,456,787CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,550,612CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,453,514CurrentTaxYearMinus1YearAmt
Current Tax Year$1,494,800CurrentTaxYearAmt
Total$7,523,566TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,602,519CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,498,984CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,618,277CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,537,724CurrentTaxYearMinus1YearAmt
Current Tax Year$1,577,021CurrentTaxYearAmt
Total$7,834,525TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,275CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$23,750CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$48,065CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,700CurrentTaxYearMinus1YearAmt
Current Tax Year$30,968CurrentTaxYearAmt
Total$136,758TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$94,891CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$57,840CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$187,264CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$234,480CurrentTaxYearMinus1YearAmt
Current Tax Year$208,964CurrentTaxYearAmt
Total$783,439TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$125,166CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$81,590CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$235,329CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$238,180CurrentTaxYearMinus1YearAmt
Current Tax Year$239,932CurrentTaxYearAmt
Total$920,197TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$6,914,328PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$100CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$48CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$244CurrentTaxYearMinus1YearAmt
Current Tax Year$1,847CurrentTaxYearAmt
Total$2,267TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$100CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$48CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$244CurrentTaxYearMinus1YearAmt
Current Tax Year$1,847CurrentTaxYearAmt
Total$2,267TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year$9,096CurrentTaxYearAmt
Total$9,096TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,602,619CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,499,012CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,618,325CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,537,968CurrentTaxYearMinus1YearAmt
Current Tax Year$1,587,964CurrentTaxYearAmt
Total$7,845,888TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.88130PublicSupportCY509Pct
Public Support PY5090.89470PublicSupportPY509Pct
Investment Income CY0.00030InvestmentIncomeCYPct
Investment Income PY0.00010InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
ROUGHRIDERS SPORTS CLUB
OFFICER HAS MORE THAN A 35% OWNERSHIP IN THE COMPANY$134,756PURCHASES OF APPAREL AND EQUIPMENT; PAYMENT FOR LOCKER ROOMS, AND TOURNAMENT FEES.0
ROUGHRIDERS AAA HOCKEY-COLORADO LLC
OFFICER HAS MORE THAN A 35% OWNERSHIP IN THE COMPANY$196,031PAYMENT FOR MANAGEMENT AND COACHING SERVICES.0
BLUE SPORT STABLE
OFFICER HAS MORE THAN A 35% OWNERSHIP IN THE COMPANY$204,736PAYMENT FOR ICE RINK RENTAL0
ROUGHRIDERS FITNESS
OFFICER HAS MORE THAN A 35% OWNERSHIP IN THE COMPANY$38,945PAYMENT FOR OFF ICE TRAINING0
ROUGHRIDERS EATERY
OFFICER HAS MORE THAN A 35% OWNERSHIP IN THE COMPANY$201PAYMENT FOR MEALS0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3COLORADO TIER HOCKEY ASSOCIATION ENTERED INTO A CONTRACT WITH ROUGHRIDERS AAA HOCKEY-COLORADO LLC, AN UNRELATED ORGANIZATION, TO PROVIDE HOCKEY DIRECTOR AND MANAGEMENT SERVICES. COMPENSATION PAID FOR THESE SERVICES TO THE UNRELATED ORGANIZATION FOR CALENDAR YEAR ENDED DECEMBER 31, 2023 WAS $140,095.
FORM 990, PART VI, SECTION A, LINE 6ORGANIZATION MEMBERS: ANY CAHA MEMBER ORGANIZATION THAT BECOMES A MEMBER OF THE ASSOCIATION SHALL BECOME AN ORGANIZATION MEMBER".
FORM 990, PART VI, SECTION A, LINE 7AORGANIZATION MEMBERS: SHALL HAVE THE RIGHT TO APPOINT TWO DIRECTORS TO THE BOARD AND TO ALLOW THE ORGANIZATION MEMBER'S PLAYERS, COACHES, PARENTS AND OTHER MEMBERS TO PARTICIPATE IN THE ACTIVITIES OF THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE TREASURER AND A COPY IS ALSO PROVIDED TO THE GOVERNING BODY BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CEACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A BOARD ESTABLISHED COMMITTEE SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. CONFLICTS ARE REVIEWED BY THE PRESIDENT AND THE BOARD OF DIRECTORS. IF THE CONFLICT INVOLVES THE PRESIDENT OR A MEMBER OF THE BOARD, THEY ARE REMOVED FROM THE REVIEW PROCESS. IF A CONFLICT ARISES, THE PARTY WITH THE CONFLICTING ISSUE IS REMOVED FROM THE DISCUSSION AND NOT PERMITTED TO VOTE ON THE ISSUE.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION PAYS AN UNRELATED ORGANIZATION TO PROVIDE MANAGEMENT AND HOCKEY DIRECTORS SERVICES. THE COMPENSATION PAID TO THE MANAGEMENT COMPANY IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. DURING THE REVIEW AND APPROVAL PROCESS THE BOARD OF DIRECTORS REVIEWS A SALARY SURVEY AND COMPARES THE COMPENSATION LEVELS OF SIMILARLY QUALIFIED PERSONS IN OTHER HOCKEY ASSOCIATIONS BOTH LOCALLY AND NATIONALLY.
FORM 990, PART VI, SECTION C, LINE 19THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVIALABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GCOACH SERVICES: PROGRAM SERVICE EXPENSES 131,344. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 131,344. GOALIE SERVICES: PROGRAM SERVICE EXPENSES 14,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,000. OUTSIDE LABOR: PROGRAM SERVICE EXPENSES 1,320. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,320. TRAINER SERVICES: PROGRAM SERVICE EXPENSES 33,635. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,635.

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