2026-02-07T10:54:45-05:00 2025-03-31 411562398 CARLSONSV LLP 430 S BROAD ST STE 100 MANKATO MN 560013703 990 2024-04-01 237417715 MANKATO AREA HOCKEY ASSOCIATION MANK 5073514265 PO BOX 331 MANKATO MN 56002 BRUCE WALTERS TREASURER 5073514265 2026-02-15 true true JEFFREY M BURKHARDT CPA P00037277 3202741040 2026-02-03 X 2024 2025-03-06 01:10:19Z KELLI BOHM 9871740 false X WWW.MANKATOHOCKEY.COM X 1973 MN SEE PAGE 2, PART III, LINE 1. 17 17 17 -55789 320791 578025 340143 434344 3215 8513 165661 255 829810 1021137 16850 25233 0 33704 54546 0 0 714865 849282 765419 929061 64391 92076 819409 911100 13918 11958 805491 899142 X THE ORGANIZATION'S PRIMARY MISSION IS TO ENCOURAGE, PROMOTE AND IMPROVE THE MANKATO AREA ICE HOCKEY RECREATION PROGRAM, TO CONDUCT ICE HOCKEY TOURNAMENTS AND TO SELECT REPRESENTATIVE TEAMS TO PARTICIPATE IN TOURNAMENTS; TO ASSOCIATE WITH OTHER ICE HOCKEY ASSOCIATIONS; TO DO ANY AND ALL ACTS NECESSARY OR DESIRABLE IN THE FURTHERANCE OF THE FOREGOING PURPOSE; TO BUY, SELL, LEASE AND OTHERWISE DEAL IN ALL KINDS OF PROPERTY, REAL, PERSONAL AND MIXED, FOR THE PURPOSE OF CREATING FURTHER INTEREST IN AMATEUR HOCKEY. false false 908750 25233 434344 THE ORGANIZATION PROVIDES OPPORTUNITIES FOR MANKATO AREA YOUTH HOCKEY PLAYERS TO LEARN AND IMPROVE THEIR SKILLS THROUGH COMPETITIVE LEAGUE AND TOURNAMENT PLAY. THE ORGANIZATION TEACHES THE VALUE OF GOOD SPORTSMANSHIP AND A POSITIVE ATTITUDE OF TEAM PARTICIPATION, LOYALTY, RESPECT, AND RESPONSIBILITY. THE ORGANIZATION SERVES YOUTH AGES 5 TO 15. THIS PAST YEAR APPROXIMATELY 500 FAMILIES WERE MEMBERS OF MANKATO AREA HOCKEY TEAMS. DONATIONS FROM THE LAWFUL GAMBLING FUND TO THEIR GENERAL FUND TO HELP OFFSET COSTS ASSOCIATED WITH HOCKEY OF 346,000. THIS AMOUNT IS REPORTED ON SCHEDULE G. DONATIONS TO LOCAL GOVERNMENT TO LESSON THE TAX BURDEN OF ITS CITIZENS. NONE IN THE CURRENT YEAR. 908750 true true false false false false false false false false true false false false false false false true false false false false false false true true false false true false false false false false false false false false false false false false false false false false false true 39 0 17 true true true false false false false false false false false false false false false false X 17 17 false false false false true false false true true false false true false false false false false false MN X SAM NICHOLS 5074695913 1251 MONKS AVE MANKATO MN 56001 KELLI BOHM PRESIDENT 1.00 X 0 0 0 KRISTINA BILEK VICE-PRESIDE 1.00 X 0 0 0 CARINA ECKERT SECRETARY 1.00 X 0 0 0 SAM NICHOLS CONTROLLER 1.00 X 0 0 0 DARLA GURITZ GAMBLING MAN 20.00 X X 25953 0 0 ERIN AMDAHL BOARD MEMBER 1.00 X 0 0 0 DALLAS CLARKSEAN BOARD MEMBER 1.00 X 0 0 0 TONY DICKMEYER BOARD MEMBER 1.00 X 0 0 0 ALISSA BREKKE BOARD MEMBER 1.00 X 0 0 0 ERIC BOELTER BOARD MEMBER 1.00 X 0 0 0 VICKIE KANE BOARD MEMBER 1.00 X 0 0 0 BRIAN PETERSON BOARD MEMBER 1.00 X 0 0 0 AARON ESSER BOARD MEMBER 1.00 X 0 0 0 STACY HOUG BOARD MEMBER 1.00 X 0 0 0 BRYAN NASH BOARD MEMBER 1.00 X 0 0 0 DAWN ROZGA BOARD MEMBER 1.00 X 0 0 0 JOSH NAUMANN BOARD MEMBER 1.00 X 0 0 0 BRUCE WALTERS TREASURER 1.00 X 0 0 0 25953 false false false 161291 345000 71734 578025 REGISTRATION FEES 711210 366436 366436 TOURNAMENT FEES 711210 67908 67908 434344 8513 8513 120530 161291 87106 33424 8730328 8763497 -33169 -55789 22620 1021137 434344 -55789 31133 X 25233 25233 50000 50000 4546 4546 4458 4458 133885 133885 18021 18021 2761 1989 772 4468 4468 532771 532771 423 423 TOURNAMENT FEES 114078 114078 FEDERAL INCOME TAXES 14583 14583 SAFETY EQUIPMENT 8632 8632 COACH CERTIFICATION FEES 6216 6216 8986 8911 75 929061 908750 20311 0 699215 590746 112894 294057 2750 22000 193038 193037 1 1 4549 4296 819409 911100 13918 11958 13918 11958 X 805491 899142 805491 899142 819409 911100 X 92076 1575 X X false true X true false X 83910 163630 238997 320791 578025 1385353 318236 460690 460529 475862 554874 2270191 49058 118116 135995 167451 150324 620944 451204 742436 835521 964104 1283223 4276488 4276488 608 38 4863 3215 8513 17237 608 38 4863 3215 8513 17237 25556 34678 42069 62507 164810 477368 777152 882453 1029826 1291736 4458535 0.95920 0.95420 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 193038 193037 1 1 1021137 1021137 1021137 929061 929061 929061 SCHEDULE D, PAGE 4, PART XI, LINE 2D GAMING EXPENSE NETTED WITH REVENUE FOR TAX PURPOSES 0 SPECIAL EVENT EXPENSE NETTED WITH REVNEUE FOR TAX PURPOSE 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D GAMING EXPENSE NETTED WITH REVENUE FOR TAX PURPOSES 0 SPECIAL EVENT EXPENSE NETTED WITH REVNEUE FOR TAX PURPOSE 0 SCHEDULE D, PAGE 4, PART XIII MANKATO AREA HOCKEY ASSOCIATION (MAHA) IS ORGANIZED AS A MINNESOTA NONPROFIT CORPORATION AND IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, MAHA HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(I)(A)(VI). MAHA IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, MAHA IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES UNRELATED TO ITS EXEMPT PURPOSES. MANAGEMENT HAS DETERMINED THAT MAHA IS SUBJECTED TO UNRELATED BUSINESS INCOME TAX AND HAS FILED AN EXEMPT ORGANIZATION BUSINESS INCOME RETURN (FORM 990-T) WITH THE IRS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST EXPENSE AND PENALTIES RELATED TO INCOME TAX MATTERS WITHIN ITS PROVISION FOR INCOME TAXES. MANAGEMENT OF THE ORGANIZATION BELIEVES THERE IS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. FUNDRAISING 281821 161291 120530 9297 1585 8453 67771 4 281821 161291 120530 9297 1585 8453 67771 87106 33424 150324 7568 120136 false 8580004 178975 8456818 false false 8730328 186543 8576954 8763497 -33169 MN true false false false 1.00000 DARLA GURITZ PO BOX 1262 MANKATO MN 56001 false DARLA GURITZ 25953 GAMBLING MANAGER X true 346000 SCHEDULE G, PAGE 3, PART III, LINE 17B MINNESOTA 346,000 true SCHOLARSHIPS FOR HOCKEY 50 25233 REDUCED FEES SCHEDULE I, PAGE 1, PART I, LINE 2 DETERMINATION OF GRANTS IS MONITORED BY ANOTHER ORGANIZATION CALLED CONNECTING KIDS PROGRAM. FORM 990 - ORGANIZATION'S MISSION THE ORGANIZATION'S PRIMARY MISSION IS TO ENCOURAGE, PROMOTE AND IMPROVE THE MANKATO AREA ICE HOCKEY RECREATION PROGRAM, TO CONDUCT ICE HOCKEY TOURNAMENTS AND TO SELECT REPRESENTATIVE TEAMS TO PARTICIPATE IN TOURNAMENTS; TO ASSOCIATE WITH OTHER ICE HOCKEY ASSOCIATIONS; TO DO ANY AND ALL ACTS NECESSARY OR DESIRABLE IN THE FURTHERANCE OF THE FOREGOING PURPOSE; TO BUY, SELL, LEASE AND OTHERWISE DEAL IN ALL KINDS OF PROPERTY, REAL, PERSONAL AND MIXED, FOR THE PURPOSE OF CREATING FURTHER INTEREST IN AMATEUR HOCKEY. FORM 990, PAGE 6, PART VI, LINE 6 ORGANIZED WITH MEMBERS FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD REVIEWS AND DISCUSS THE 990 AT ITS FIRST MEETING AFTER THE RETURN IS FILED WITH THE SERVICE CENTER. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G EMTS 3,869 0 0 REFEREES 43,092 0 0 COACHES 79,323 0 0 SECURITY GUARD 7,601 0 0 TOTAL 133,885 0 0 FORM 990, PART XI, LINE 9 GAMING EXPENSE NETTED WITH REVENUE FOR TAX PURPOSES 0 SPECIAL EVENT EXPENSE NETTED WITH REVNEUE FOR TAX PURPOSE 0 GAMING EXPENSE NETTED WITH REVENUE FOR TAX PURPOSES 0 SPECIAL EVENT EXPENSE NETTED WITH REVNEUE FOR TAX PURPOSE 0 FORM 990, PART XII FORM 990, SCH I, PART II, LINE 1: TO HELP CHILDREN PARTICIPATE IN YOUTH HOCKEY PROGRAMS WHO CAN'T OTHERWISE AFFORD TO PARTICIPATE. FORM 990, SCH I, PART II, LINE 2: HELP CHILDREN WITH LEUKEMIA.