2024-11-15T07:14:11-08:00 2023-12-31 132696850 Gruber Palumberi Raffaele Fried CPAs PC 7 Penn Plaza Suite 310 New York NY 10001 990 2023-01-01 883227897 TOP SHELF AMATEUR HOCKEY ASSOCIATIONINC TOPS 5163644000 165 EILEEN WAY SYOSSET NY 11791 ROBERT HARE President 2024-11-15 true true BART RAFFAELE CPA P00558916 2125860800 2023 2024-10-15 13:58:12Z X ROBERT HARE 165 EILEEN WAY SYOSSET NY 11791 1204783 false X N/A X 2022 NY TO ORGANIZE EDUCATIONAL AND TEACHING PROGRAMS IN SUPPORT OF AMATEUR HOCKEY AND YOUTH ATHLETIC DEVELOPMENT 5 4 2 13 0 0 1192973 0 2563 1195536 0 0 57780 0 0 865773 923553 271983 12707 284690 0 12707 284690 TO ORGANIZE EDUCATIONAL AND TEACHING PROGRAMS IN SUPPORT OF AMATEUR HOCKEY AND YOUTH ATHLETIC DEVELOPMENT false false 772545 1192973 THROUGH OUR SPRING GLADIATORS HOCKEY PROGRAM AND FALL/WINTER WHALERS HOCKEY PROGRAM, WE WERE ABLE TO ASSEMBLE NEARLY 30 TEAMS (350 PLAYERS FROM AGES 7-15 YEARS OLD)WHO PARTICIPATED IN WEEKLY PRACTICE AND TRAINING,GAMES/TOURNAMENTS, AND OTHER COMPETITIVE EVENTS. 772545 true false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false true 10 0 true 2 true false false false false false false false 0 false false false false false false false X 5 4 true false false false false false false false false false false true true true true false false false false false NY X ALAN BRODSKY 5163644000 165 EILEEN WAY SYOSSET NY 11791 JEREMIAH KEATING BOARD MEMBER 3.00 0.00 X 33308 0 0 ROBERT HARE President 0.00 0.00 X X 0 0 0 ANDREW WYTTENBACH Secretary 3.00 0.00 X X 0 0 0 ALAN BRODSKY Treasurer 3.00 0.00 X X 0 0 0 PETER PEDALINO BOARD MEMBER 3.00 0.00 X 0 0 0 33308 0 false false false 0 0 PROGRAM SERVICE FEES 900099 1192973 1192973 1192973 0 0 0 0 0 11810 9247 2563 0 0 0 1195536 1192973 X 0 0 0 0 33308 12897 20411 0 18846 7297 11549 0 617 617 5009 1940 3069 0 3213 3213 0 0 0 0 1282 1282 75060 75060 2342 150 2192 0 0 24000 24000 35582 35582 0 0 0 0 0 9615 9615 ICE RING RENTAL 338375 338375 COACHES 91052 91052 TOURNAMENT FEES 79081 79081 TURF RENTAL 53750 53750 152421 152421 923553 772545 151008 0 10207 135987 2500 0 0 78703 0 0 0 0 70000 0 0 0 0 0 0 12707 284690 0 0 X 12707 284690 12707 284690 12707 284690 271983 X false true X false false X 0 0 0 0 0 0 0 2563 2563 2563 1192973 X 0.00000 X 1204783 9247 9247 1195536 1195536 932800 9247 9247 923553 923553 Part X : FIN48 Footnote Top Shelf is exempt from income tax under Internal Revenue Code (IRC) 501(c)(3), although it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the IRC Code. Top Shelf currently has processes in place to ensure the maintenance of its tax-exempt status. These include identifying and reporting unrelated income when applicable as well as determining and meeting its filing and tax obligations in jurisdictions in which it operates, and to identify and evaluate other matters that may be considered tax positions. Top Shelf has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Top Shelfs federal and state tax returns Returns of Organizations Exempt from Income Tax are subject to examination by the federal and state taxing authorities generally for three years after being filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENT DIRECT EXPENSES $9247 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT DIRECT EXPENSES $9247 LONG ISLAND SPORTS HUB VENDOR 553687 SPACE RENTAL false Schedule L, Part V Supplemental Information THE ORGANIZATION CONDUCTS A SIGNIFICANT PORTION OF ITS YOUTH ACTIVITIES AT THE LONG ISLAND SPORTS HUB IN SYOSSET, NEW YORK, INCLUDING GAMES AND PRACTICES. THE LONG ISLAND SPORTS HUB IS OWNED BY THE ORGANIZAITON'S TREASURER, PRESIDENT AND SECRETARY. Form 990, Part VI, Section A, Line 2 The President, Treasurer and Secretary are joint owners of a company that provides program and space rental to the organization. Form 990, Part VI, Section B, Line 11b FORM 990 WILL BE REVIEWED BY THE PRESIDENT AND SECRETARY PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c The organization monitors its conflict of interest policy by having each director prior to election and annually complete, sign and submit to the secretary of the corporation a written statement identifying, to the best of the directors knowledge, any entity of which such director is an officer, director, trustee, member, owner (either as a sole proprietor or a partner), or employee and with which the corporation has a relationship, and any transaction in which the corporation is a participant and in which the director might have a conflicting interest. Each director must annually resubmit such written statement to the secretary of the organization. The secretary of the corporation shall provide a copy of all completed statements to the chair of the audit committee or, if there is no audit committee, to the chair of the board.The organization enforces its conflict of interest policy by having any affected interested person make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organizations best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement. If the governing board or committee has reasonable cause to believe amember has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the members response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, policies and financial statements available to the public upon request. Form 990, Part IX, Line 24e BAD DEBT: Column (A) - Total = $11786; Column (B) - Program Services = $11786; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LEAGUE FEES: Column (A) - Total = $49179; Column (B) - Program Services = $49179; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MEMBERHIP DUES : Column (A) - Total = $6300; Column (B) - Program Services = $6300; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OFFICIALS AND REFEREES: Column (A) - Total = $11845; Column (B) - Program Services = $11845; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROGRAM SUPPLIES : Column (A) - Total = $10732; Column (B) - Program Services = $10732; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SPECIAL EVENT : Column (A) - Total = $16637; Column (B) - Program Services = $16637; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e UNIFORMS: Column (A) - Total = $45942; Column (B) - Program Services = $45942; Column (C) - Management & General = $0; Column (D) - Fundraising = $0