BAY HOCKEY ASSOCIATION INC: Form 990, tax year 2025
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- Organization
- BAY HOCKEY ASSOCIATION INC (EIN 38-3558056)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-09-09
- IRS object ID
- 202612529349301111
- Schema version
- 2025v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-09-09T15:36:23-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383558056 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAY HOCKEY ASSOCIATION INC | BusinessNameLine1Txt |
| Business Name Line2 | C/O ST FRANCIS HIGH SCHOOL ATHLETIC DEPT | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAYH | BusinessNameControlTxt |
| Phone | 2319461180 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 123 EAST 11TH STREET | AddressLine1Txt |
| City | TRAVERSE CITY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49684 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DERRIC NEWMAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2319466308 | PhoneNum |
| Signature | 2026-09-07 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DERRIC NEWMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 123 EAST 11TH STREET | AddressLine1Txt |
| City | TRAVERSE CITY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49684 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $165,825 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.REPSHOCKEY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE ASSOCIATION HAS BEEN FORMED TO ESTABLISH AND MANAGE HIGH SCHOOL HOCKEY TEAMS, PRINCIPALLY ON THE CO-OP BASIS IN ACCORDANCE WITH THE MICHIGAN HIGH SCHOOLS ATHLETIC ASSOCIATION AND THE MICHIGAN AMATEUR HOCKEY ASSOCIATION. SINCE INCEPTION THE ASSOCIATION MANAGED A BOYS ONLY TEAM AND IN 2024, THE ASSOCIATION WELCOMED AN ALL GIRLS TEAM AS WELL. THIS ADDITION REQUIRED THE MEMBERS OF GIRLS TEAM TO BE ASSESSED FOR THE TEAMS INITIAL EQUIPMENT AS WELL AS THE NECESSARY MEMBER FEES TO OPERATE THIS TEAM ON AN ON-GOING BASIS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 185 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $275,594 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $164,825 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $275,594 | PYTotalRevenueAmt |
| CY Total Revenue | $165,825 | 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 | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $289,631 | PYOtherExpensesAmt |
| CY Other Expenses | $134,668 | CYOtherExpensesAmt |
| PY Total Expenses | $289,631 | PYTotalExpensesAmt |
| CY Total Expenses | $134,668 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$14,037 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $31,157 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $42,188 | TotalAssetsBOYAmt |
| Total Assets EOY | $75,845 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,500 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $42,188 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $73,345 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ASSOCIATION IS RESPONSIBLE FOR THE MANAGEMENT AND OPERATONS OF HIGH SCHOOL HOCKEY TEAMS FOR BOTH MENS AND WOMENS UNDER THE AUTHORITY OF THE MICHIGAN HIGH SCHOOL ATHLETIC ASSOCIATION AND THE MICHIGAN AMATEUR HOCKEY ASSOCIATION | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $114,378 | ExpenseAmt |
| Revenue | $143,448 | RevenueAmt |
| Desc | THIS ACTIVITY REPRESENTS THE INCOME AND EXPENSES OF THE BOYS HOCKEY TEAM | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $20,290 | ExpenseAmt |
| Revenue | $21,377 | RevenueAmt |
| Desc | THIS ACTIVITY REPRESENTS THE INCOME AND EXPENSES OF THE GIRLS HOCKEY TEAM | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $134,668 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 |
| 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JESSE MASON - CO SF HIGH SCHOOL ATHLETICS - REPS TREASURER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2312180137 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 123 EAST 11TH STRET | AddressLine1Txt |
| City | TRAVERSE CITY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49684 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| DARRIC NEWMAN | |||||
| PRESIDENT | 15.00 | Yes (X) | $0 | $0 | $0 |
| AARON BIGGAR | |||||
| BOARD MEMBER - SCHOOL AD | 3.00 | Yes (X) | $0 | $0 | $0 |
| JESSE MASON | |||||
| CO - TREASURER 23-24 & 24-25 | 3.00 | Yes (X) | $0 | $0 | $0 |
| ALECIA BOYNTON-FISHER | |||||
| SECRETARY | 3.00 | Yes (X) | $0 | $0 | $0 |
| BOB ZIECINA | |||||
| VICE PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 |
| KEVIN BEAUDOIN | |||||
| CO- VICE PRESIDENT 25-26 | 3.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $1,000 | MembershipDuesAmt |
| Total Contributions | $1,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PLAYER FEES AND SPONSO | 711210 | $81,261 | $81,261 |
| NORTH/SOUTH SHOWCASE | 711210 | $56,353 | $56,353 |
| SUMMER SKATES REVENUE | 711210 | $10,770 | $10,770 |
| FALL TEAM REVENUES | 711210 | $6,504 | $6,504 |
| VETERANS CUP REVENUE | 711210 | $3,530 | $3,530 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,407 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,407 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $164,825 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $165,825 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $164,825 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $700 | TotalAmt |
| Program Services | $700 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340 | TotalAmt |
| Program Services | $340 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| ICE EXPENSE | $43,920 | $43,920 |
| NORTH/SOUTH TOURNAMENT | $28,408 | $28,408 |
| BUS TRANSPORTATION | $17,941 | $17,941 |
| TEAM MEALS AND FOOD | $12,920 | $12,920 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,439 | TotalAmt |
| Program Services | $30,439 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,668 | TotalAmt |
| Program Services | $134,668 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,188 | BOYAmt |
| EOY | $75,845 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,188 | BOYAmt |
| EOY | $75,845 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,500 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,500 | 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 | $42,188 | BOYAmt |
| EOY | $73,345 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,188 | BOYAmt |
| EOY | $73,345 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,188 | BOYAmt |
| EOY | $75,845 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $31,157 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| 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 | $86,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $53,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49,250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $226,793 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,261 | CurrentTaxYearAmt |
| Total | $496,554 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,730 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,292 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,870 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,801 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $84,564 | CurrentTaxYearAmt |
| Total | $188,257 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $99,980 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $74,292 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,120 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $275,594 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $165,825 | CurrentTaxYearAmt |
| Total | $684,811 | 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) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $684,811 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $99,980 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $74,292 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,120 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $275,594 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $165,825 | CurrentTaxYearAmt |
| Total | $684,811 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| 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 IV, SECTION D, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS GOVERNED BY A BOARD WHICH IS ELECTED BY THE PARENTS OF THE PLAYERS WHO PLAY ON THE TEAM. IN ADDITION TO THE PARENT ELECTED BOARD, THE ORGANIZATION HAS AN ATHLETIC DIRECTOR FROM A MEMBER SCHOOL WHO SITS ON THE BOARD. THE ATHLETIC DIRECTOR WHO SITS ON THE BOARD IS FROM THE FIDUCIARY SCHOOL IN ACCORDANCE WITH THE REQUIREMENTS OF THE MICHIGAN HIGH SCHOOL ATHLETIC ASSOCIATION. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | INCOME TAXES THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. THE ORGANIZATION HAS NOT BEEN CLASSIFIED AS A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES ITS INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, FOR ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2022 THROUGH 2024, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF DECEMBER 31, 2025. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTB'S AT DECEMBER 31, 2025 AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATION IS REPRESENTED BY MEMBERS OF THE ASSOCIATION WHICH CONSIST OF A FAMILY WHO REGISTERS TO PLAY AND MAKES THE TEAM AFTER TRYOUTS ARE HELD WILL HAVE ONE VOTE AT THE ANNUAL ORGANIZATIONAL MEETING WHICH TAKES UP THE BUSINESS OF THE ASSOCIATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BAY HOCKEY ASSOCIATION IS GOVERNED BY A BOARD WHO IS ELECTED BY THE PARENTS OF THE TEAM MEBERS WHO PLAY ON THE SPONSORED TEAMS. THERE IS ONE BOARD MEMBER FROM THE HOST HIGH SCHOOL, ITS ATTLETIC DIRECTOR, AS A PERMANENET MEMBER OF THE BOARD. THE BOARD MEMBERS ARE ELECTED ANNUALLY ONCE THE TEAMS HAVE BEEN SELECTED - TYPICALLY IN THE FALL OF EACH YEAR. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WHICH HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXECUTIVE BOARD REVIEWED THE FILING OF THIS FORM PRIOR TO SUBMISSION. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL ORGANIZATIONAL DOCUMENTS, POLICIES, MINUTES, AGENDAS, ANNUAL FINANCIAL STATEMENTS AND BY-LAWS ARE AVAILABLE ON THE ORGANIZATIONS HOST SCHOOL (ST. FRANCIS HIGH SCHOOL - TRAVERSE CITY, MICHIGAN). |
| FORM 990, PART IX, LINE 24E | EQUIPMENT AND SUPPLIES: PROGRAM SERVICE EXPENSES 11,266. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,266. OFFICALS: PROGRAM SERVICE EXPENSES 6,140. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,140. BANNER/PROGRAM/PLAYER CARD PRINTING EXPENSES: PROGRAM SERVICE EXPENSES 4,817. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,817. TOURNAMENT ENTRY FEES: PROGRAM SERVICE EXPENSES 3,030. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,030. WEIGHT TRAINING EXPENSES: PROGRAM SERVICE EXPENSES 2,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,400. COACHING EXPENSES: PROGRAM SERVICE EXPENSES 1,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000. SCHOLARSHIP EXPENSE: PROGRAM SERVICE EXPENSES 1,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,000. VETERANS CUP EXPENSES: PROGRAM SERVICE EXPENSES 393. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 393. CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 393. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 393. |
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