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      <ReconcilationRevenueExpnssAmt>-12938</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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        <CurrentTaxYearAmt>196661</CurrentTaxYearAmt>
        <TotalAmt>939705</TotalAmt>
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        <CurrentTaxYearMinus1YearAmt>52736</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>26413</CurrentTaxYearAmt>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Organizational document changes Part VI line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>A number of substantive changes were made to the bylaws. They are described below with reference to the Articles and sections in the updated by-laws.Overview of Document Reorganization: Registrar duties were previously performed by the secretary, they are now performed by the Vice President. A Director of Equipment position has been added as an officer. The new title for the previous SafeSport Coordinator is Director of SafeSport. Article VI of the by-laws was previously for Standing Committees, it is now for Coaches. Article VII of the by-laws is now for Standing Committees. Article VIII is now Amendments to the by-laws. Article IX is now the Bylaw Effective Date. Article III Section 1: Membership shall now be limited to parents or legal guardians of players, and they must accept a players spot on a team and make a full payment or commit to a payment plan.Article III Section 3: Attending the annual meeting virtually is now an option.Article III Section 6: Notice of being entitled to a vote at the annual meeting will now be communicated via email or within the appArticle IV Section 1: A new board position was established - Director of Equipment. An existing position was renamed Director of SafeSport. Article IV Section 3: Board terms run from 8/1 following election of the board to 7/31 of the following year. For 2025-2026, the term will last 14 months. Article IV Section 8: The following reports wil be added to each board meeting: Varsity Coachs Report, Presidents Report, Director of Equipments Report, Director of SafeSports reportArticle V Section 1: Representing the Association at all PIHL Board of Governers Meetings and reporting to the board is a new responsibility for the president.Article V Section 2: Managing tryout and season registration is a new responsibility of the Vice President. The VP is no longer responsible for attending PIHL Board of Governors Meetings or overseeing all practices and games.Article V Section 3: Recording vote results, facilitating all outgoing communication, and entering and maintaining schedules are new responsibilities of the Secretary. Article V Section 5: Overseeing scheduling of practices and games and conducting performance review of all MLHSHA coaches are new responsibilities of the director of coaching.Article V Section 6: Team Managers are now responsible for all game day activities including score sheets, signatures for roster accuracy, scheduling volunteers; and planning for team activitiesArticle V Section 7: The director of equipment is responsible for managing equipment and merchandise, managing vendor relations, facilitating purchases, inventorying equipment and uniform ordering.Article V Section 8: Director of SafeSport is responsible for complying with SafeSport requirements, investigations, violations, and reporting. Article VI: This new section establishes the responsibilities, expectations, and conduct standards for all coachesCoaches are responsible to meet eligibility and certification requirements; plan and supervise practices, games and team events; ensure players meet academic and behavioral eligibility standards; communicate effectively with players, parents, officials, and administrators; model respectful behavior; notify the board of any incidents involving injuries, disciplinary matters, or misconduct. Coaches must demonstrate accountability and provide monthly team and organization updates to the MLHSHA board and are subject to annual performance reviews by the Director of Coaching. Coaches are expected to avoid conflict of interests and may not hold other hockey related positions outside of the organization. Varsity head coach may not also serve as head coach for an amateur organization.All MLHSHA coaches will be provided with and expected to sign a contract that details the responsibilities of their position.The MLHSHA board shall be required to provide notice to the Varsity head coach no later than 15 days after the final game of the season if the head coachs contract will be renewed for the following season.Article VIII: Clarifies the math to be used in calculating votes required to pass bylaw amendments Article IX - Established the effective date for these by-law changes as June 30,2025.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>To be a member or officer of the organization you are required to be a parent or legal guardian of a player that is part of the organization. Membership for the current year is activated by accepting a players spot on a team and making full payment of the fee or committing to a payment plan. Under Article II Section 1 of the Organizations by-laws, membership organization, it is stated the corporation shall be a membership organization. To be a member or officer of the organization you are required to be a parent or legal guardian of a player that is part of the organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Under Article III, Section 2 of the organizations by-laws, number and election, the governing body (directors) shall be elected by the members at the members annual meetings. Under Article III, Section 1 of the organizations by-laws, qualifications, it is stated that all members of the board must be members in good standing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>Minutes are kept for each board meeting, there are no committees within the organization. All members of the board of directors must be members of the organization in good standing, as designated in Article III, Section 1, qualifications, further, Article III, Section 19, presumption requires that absent breach of fiduciary duty, lack of good faith or self-dealing, any act of the board of directors shall be presumed to be in the best interests of the corporation. A two-thirds vote of the organizations entire membership may vote to remove any or all members of the board of directors with or without cause. This provision, under Article III, Section 14, removal, ensures that the governing body is held to account in executing the organizations purpose.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The Treasurer reviews Form 990 with the President prior to its filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The organizations by-laws do not permit compensation to be paid to any board member, except for expense reimbursement substantiated through an accountable plan. The positions of CEO, executive director, and top management are not established under the by-laws.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>The organizations by-laws do not permit compensation be paid to any board member, except for expense reimbursement substantiated through an accountable plan. The positions of CEO, executive director, and top management are not established under the by-laws.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization makes its governing documents, whistleblower policy, and most recent form 990 or 990-EZ available upon request. The organizations most recently filed 990 or 990-EZ is posted on the public website guidestar.org. Unaudited financial statements are not made available.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other fees for services expenses Part IX line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>$38973 = Amounts paid to contract coaches 4000 - Amounts paid for videography services$42973 - Total</ExplanationTxt>
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</Return>