2024-05-15T11:42:36-05:00 2023-06-30 410887288 BOULAY PLLP 11095 VIKING DRIVE-STE 500 EDEN PRAIRIE MN 55344 990 2022-07-01 411638866 LAKEVILLE HOCKEY ASSOCIATION LAKE 2168326755 PO BOX 135 LAKEVILLE MN 55044 DAVID WOLF TREASURER 2168326755 2024-05-13 1 DAVID WOLF 999009999 0 JADIN C BRAGG P00643813 9528939320 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SETH BAKER PO BOX 135 LAKEVILLE MN 55044 24125663 0 X WWW.LAKEVILLEHOCKEY.ORG X 1986 MN PROVISION OF ICE TIME, EQUIPMENT AND FACILITIES TO FOSTER YOUTH HOCKEY IN THE COMMUNITY. 23 21 27 650 -20035 0 59376 103277 1020868 1109128 1507 9831 623451 612785 1705202 1835021 33921 41128 0 0 0 0 0 0 0 1632937 1822206 1666858 1863334 38344 -28313 1105686 1251616 229983 402978 875703 848638 PROVISION OF ICE TIME, EQUIPMENT AND FACILITIES TO FOSTER YOUTH HOCKEY IN THE COMMUNITY. 0 0 1791424 41128 1109128 PROVISION OF ICE TIME, EQUIPMENT AND FACILITIES TO FOSTER YOUTH HOCKEY IN THE COMMUNITY. 1791424 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 32 0 1 27 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 23 21 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 MN X X STUART LIEBER 6123216863 6860 CENTURY LANE PRIOR LAKE MN 55372 SETH BAKER PRESIDENT 4.00 X X 0 0 0 DAVID WOLF TREASUER 10.00 X X 0 0 0 ALISON FOGARTY VP OF ADMINISTRATION 4.00 X X 0 0 0 PERRY WILKINSON VP OF OPERATION 4.00 X X 0 0 0 KRISSY KRUEGER SECRETARY 4.00 X X 0 0 0 DAN KLOCKE NORTH PLAYER DEV. COORD. 4.00 X 0 0 0 MARK WILCOX NORTH ASSOC. HEAD COACH 4.00 X 0 0 0 SETH REDA MITE/MITE PREP DEV. COORD. 4.00 X 0 0 0 MARK OLSEN GAMBLING MANAGER 40.00 X 48000 0 0 SHANE TREGO SOUTH PLAYER DEV. COORD. 4.00 X 0 0 0 BRIAN HANSON GOALIE DEV. COORD. 4.00 X 0 0 0 CANDACE OKENSON FUNDRAISING DIRECTOR 40.00 X 77118 0 0 STEVE FREY EQUIPMENT DIRECTOR 4.00 X 0 0 0 JEFF SINKLER ICECATS PLAYER DEV. COORD. 4.00 X 0 0 0 ED WHITE NORTH TRAVEL COORD. 4.00 X 0 0 0 JIM CONDON JR GOLD DIRECTOR 4.00 X 3400 0 0 MIKE NIELSON SOUTH ASSOC. HEAD COACH 4.00 X 0 0 0 STEVE VON SCHMIDT SOUTH TRAVEL COORD. 4.00 X 0 0 0 WILLIE RADL MITE/MITE PREP DIRECTOR 4.00 X 0 0 0 MICHELLE ROBERTS ICECATS HEAD COACH 4.00 X 0 0 0 CURT LOCKMAN ICECATS TRAVEL COORD. 4.00 X 0 0 0 NATE KOLLE U8 DIRECTOR 4.00 X 0 0 0 MIKE HAFERTEPE U15 DIRECTOR 4.00 X 0 0 0 128518 0 0 0 0 0 0 0 103277 103277 PLAYER PARTICIPATION 900099 957423 957423 TOURNAMENT INCOME 900099 151705 151705 1109128 9831 9831 22903427 22290642 612785 -20035 632820 1835021 1109128 -20035 642651 X 16573 16573 24555 24555 39513 39513 222339 222339 19800 19800 31896 31896 47851 47851 39394 39394 ICE TIME 601292 601292 TOURNAMENTS 432768 432768 HOCKEY SUPPLIES 182287 182287 TEAM ACTIVITIES 97964 97964 107102 106601 501 1863334 1791424 71910 0 839811 906977 0 128572 3660 7984 18057 21935 139010 118078 118182 55808 101768 62374 3380 5696 1105686 1251616 229983 274407 0 128571 229983 402978 X 868609 848638 7094 0 875703 848638 1105686 1251616 X -28313 1248 X X 0 1 X 1 0 X 259333 275571 48322 59376 103277 745879 746719 720738 699694 1020868 1109128 4297147 366981 293232 237236 289207 285140 1471796 1373033 1289541 985252 1369451 1497545 6514822 0 0 0 6514822 742 248 98 1507 9831 12426 11458 11458 12200 248 98 1507 9831 23884 1385233 1289789 985350 1370958 1507376 6538706 0.99630 0.99750 0.00370 0.00250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 118182 55808 62374 62374 X 4479111 2668645 2668645 1810466 24555 24555 1835021 4506176 2667397 2667397 1838779 24555 24555 1863334 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. HOWEVER, THE ORGANIZATION IS REQUIRED TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY, RELATED TO ITS LAWFUL GAMBLING OPERATION. IN ASSESSING THE REALIZABILITY OF DEFERRED TAX ASSETS, MANAGEMENT CONSIDERS WHETHER IT IS MORE LIKELY THAN NOT THAT SOME PORTION OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. THE ULTIMATE REALIZATION OF DEFERRED TAX ASSETS IS DEPENDENT UPON THE GENERATION OF FUTURE TAXABLE INCOME DURING THE PERIODS IN WHICH THOSE TEMPORARY DIFFERENCES BECOME DEDUCTIBLE. MANAGEMENT CONSIDERS THE SCHEDULED REVERSAL OF DEFERRED TAX LIABILITIES, PROJECTED FUTURE TAXABLE INCOME, AND OTHER MATTERS IN MAKING THIS ASSESSMENT. THE ORGANIZATION BELIEVES IT DOES NOT HAVE ANY SIGNIFICANT TAX UNCERTAINTIES THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF MINNESOTA. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO FEDERAL OR STATE INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAMING EXPENSES NETTED WITH REVENUE 2,668,645. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE NETTED WITH REVENUE 24,555. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAMING EXPENSES NETTED WITH REVENUE 2,668,645. BAD DEBT EXPENSE -1,248. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE NETTED WITH REVENUE 24,555. 285140 -347680 0 22618287 19405443 408357 2824522 0 22903427 19405443 408357 2476842 22290642 612785 MN 1 0 1 0 1.00000 MARK OLSEN PO BOX 135 LAKEVILLE MN 55044 0 MARK OLSEN 48000 EMPLOYEE OVERSIGHT, COMPLIANCE WITH STATE AND LOCAL LAWS, GENERAL MANAGEMENT X 1 PART III, LINE 5 NEGATIVE EXPENSES ON LINE 5, COLUMN (A) RELATE TO RECORDING LAWFUL PURPOSE EXPENDITURES TRANSFERRED FROM THE GAMBLING FUND TO THE GENERAL FUND DURING THE FISCAL YEAR AND THEN SPENT ON EXEMPT CHARITABLE ACTIVITIES. THESE AMOUNTS ARE DEDUCTIBLE AGAINST UNRELATED BUSINESS INCOME AS IRC SECTION 162 ORDINARY BUSINESS EXPENSES; HOWEVER, THEY ARE ELIMINATED AT THE FINANCIAL STATEMENT LEVEL. THE NET GAMING REVENUE ON THE FINANCIAL STATEMENTS IS $612,785. THEREFORE, IN ORDER TO PRESENT THE CORRECT UBIT INCOME IN COLUMN (B) WHICH REFLECTS THE PROPER DEDUCTION OF THE LAWFUL PURPOSE EXPENDITURES, A NEGATIVE EXPENSE WAS REQUIRED TO BALANCE THE TOTAL FINANCIAL STATEMENT EXPENSES. 0 HENDRICKSON FOUNDATION 2015 FOREST DRIVE WEST RICHFIELD MN 55423 452880118 501(C)(3) 10000 0 GENERAL SUPPORT 1 1 FINANCIAL AID 17 24555 FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE HOCKEY ASSOCIATION ARE ELECTED EACH YEAR TO FORM THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990, ALONG WITH ADDITIONAL TAX FILINGS ARE REVIEWED BY APPROPRIATE MEMBERS OF THE GOVERNING BODY PRIOR TO SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C IF ANY APPARENT CONFLICTS ARISE, THE REMAINING BOARD MEMBERS REVIEW AND DETERMINE WHETHER A CONFLICT DOES INDEED EXIST. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE 990 CAN BE FOUND ON THE WEBSITE WWW.GUIDESTAR.ORG. ADDITIONAL DOCUMENTS WHICH ARE REQUIRED TO BE MADE AVAILABLE TO THE PUBLIC ARE REVIEWED UPON REQUEST. REQUESTS MUST BE RECEIVED IN WRITING BY THE TREASURER AT LEAST TWO WEEKS IN ADVANCE. FORM 990, PART IX, LINE 11G COACHES: PROGRAM SERVICE EXPENSES 178,370. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 178,370. ICE DIRECTOR: PROGRAM SERVICE EXPENSES 9,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,000. REFEREES: PROGRAM SERVICE EXPENSES 34,969. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,969. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE 1,248. 2C THERE IS NO CHANGE FROM THE PRIOR YEAR.