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      <PrimaryExemptPurposeTxt>The North Penn Ice Hockey Association was formed to provide the opportunity for students in the North Penn School District to participate in a sport even though the school did not fund the activity. The Organization raises money through fees charged to members who participate in the activity as well as certain fund raising activities to assist in defraying some of the cost of the operation. In addition since the organization competes on behalf of the school the school district has contributed certain sums to the Organization's operations. The members by participating in the Association enhance their involvement in the community and their school while competing in an activity that teaches them discipline organization and cooperation. The Organization commenced this activity following its incorporation on July 25,1996 and has continued annually to the present. For the tax year ending 6 30 2023 the organization has approximately 69 members.</PrimaryExemptPurposeTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Senior Night, $918| Bank Fees, $109| Ice Time, $33736| League Fees, $13521| Referee Fees, $3680| Coaching Expenses, $1958| Academic Scholarships, $2500| Software &amp; License Fees, $3173| Uniform Expenses, $2742| Awards &amp; Trophies, $1178| Coaches Mtg Expense, $474| Supplies, $1525| Banquet Expense, $6417| Other, $2388|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, Amount:| Prior Year Adj - recovery of amounts previously expensed, $241|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Prepaid Expenses, $9783, $2584|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Accounts Payable, $1500, $1000| Accrued Expense, $0, $1500|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 29</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| The Organization holds an annual banquet to celebrate the accomplishments of the season and to promote the club and recognize the contribution of the volunteers who coach manage or otherwise make a significant impact on the organization by their donation of time and energy. Additionally the Organization recognizes those student athletes who excel on the ice and in the classroom. Players who achieve honor roll status during the school year are given special recognition along side those players who excel in the sport of ice hockey. During the 2022 - 23 season approximately 80% of the eligible participants received recognition for scholastic achievement. In addition during the 2003- 04 season the Organization established an Academic Excellence Award to recognize a graduating senior who best exemplifies the qualities of Academic Excellence The Organization along with the generosity of certain businesses and individuals awards several scholarships one for overall academic excellence and a second for a student entering the healthcare field. The Organization's net cost for this portion of the mission was approximately $11,013 which is included in Line 16 Form 990-EZ.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 28</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| The North Penn Ice Hockey Association was formed to provide the opportunity for students in the North Penn School District to participate in a sport even though the school did not fund the activity. The Organization raises money through fees charged to members who participate in the activity as well as certain fund raising activities to assist in defraying some of the cost of the operation. In addition since the organization competes on behalf of the school the school district has contributed certain sums to the Organization's operations. The members by participating in the Association enhance their involvement in the community and their school while competing in an activity that teaches them discipline organization and cooperation. The Organization commenced this activity following its incorporation on July 25,1996 and has continued annually to the present. For the tax year ending 6 30 2023 the organization has approximately 69 members. During the 2022-23 fall winter season the organization operated four 4 ice hockey teams for the students of the school district. Two 2 teams competed at the middle school level grades 5 through 8 while two 2 teams played at the high school level grades 9-12. The high school teams included one Junior Varsity and one Varsity squads. The Organization provided coaching conditioning camp practices and games for approximately 69 rostered players. In carrying out its mission the Organization provided more than 100 hours of ice time rentals for practice and the teams competed in more than 55 games. The Organization's cost for this portion of the mission was 88% of Total expenses included line 17 of Form 990-EZ Part I and amounted to $78,959.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
