Nonprofit · EIN 26-3940371
NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC
Tax-exempt · COVINGTON, KY 41017
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2026 | 990 | $411,516 | $313,653 | $97,863 | $338,772 | $30,250 | $308,522 |
| April 30, 2025 | 990 | $363,498 | $296,579 | $66,919 | $248,655 | $37,999 | $210,656 |
| April 30, 2024 | 990 | $324,841 | $298,711 | $26,130 | $150,248 | $0 | $150,248 |
Financial details: 990 for the year ended April 30, 2026
Revenue
- Contributions, gifts and grants
- $39,907
- Program service revenue
- $364,111
- Investment income
- $7,498
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $300
- Accounting fees
- $600
- Occupancy
- $198,900
- Travel
- $5,548
- Program services (functional)
- $293,701
- Management and general (functional)
- $19,952
Balance sheet and other
- Total assets, start of year
- $248,655
- Total assets, end of year
- $338,772
- Total liabilities, end of year
- $30,250
- Net assets, end of year
- $308,522
- Net assets without donor restrictions
- $308,522
- Gross receipts
- $411,516
- Employees
- 0
- Year formed
- 2011
- State of legal domicile
- KY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended April 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC KATHMAN | SR DIRECTOR OF HOCKEY Trustee or director, Officer | 6 | $4,500 |
| BRENT DEGENHARDT | VICEPRESIDENT Trustee or director, Officer | 3 | $0 |
| KENNETH SPITZER | PRESIDENT Trustee or director, Officer | 3 | $0 |
| CHRIS BRUBAKER | ATLARGE MEMBER Trustee or director | 3 | $0 |
| ANDREW MANGINE | TREASURER Trustee or director, Officer | 3 | $0 |
| CRYSTAL ESTES | SECRETARY Trustee or director, Officer | 3 | $0 |
| LINDSEY RUYAK | REGISTRAR Trustee or director, Officer | 3 | $0 |
| JEN BROWN | DIRECTOR Trustee or director | 3 | $0 |
| BONNIE LOGAN | DIRECTOR Trustee or director | 3 | $0 |
| KEVIN MARKS | COMMISSIONER OF HOCKEY Trustee or director, Officer | 3 | $0 |
| KEVIN MCQUADE | LIASON Trustee or director | 3 | $0 |
| THERESA BAYNUM | DIRECTOR Trustee or director | 3 | $0 |
| DAN CROSS | DIRECTOR OF PLAYER DEV Trustee or director | 3 | $0 |
990 for the year ended April 30, 2025: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENT DEGENHARDT | PRESIDENT Trustee or director, Officer | 3 | $0 |
| KENNETH SPITZER | VICEPRESIDENT Trustee or director, Officer | 3 | $0 |
| JESSICA PENNINGTON | SECRETARY Trustee or director, Officer | 3 | $0 |
| ANDREW MANGINE | TREASURER Trustee or director, Officer | 3 | $0 |
| CRYSTAL ESTES | DIRECTOR Trustee or director | 3 | $0 |
| LINDSEY RUYAK | REGISTRAR Trustee or director | 3 | $0 |
| JEN BROWN | DIRECTOR Trustee or director | 3 | $0 |
| BONNIE LOGAN | DIRECTOR Trustee or director | 3 | $0 |
| KEVIN MARKS | DIRECTOR Trustee or director | 3 | $0 |
| JESSICA MILLER | DIRECTOR Trustee or director | 3 | $0 |
| ERIC KATHMAN | DIRECTOR Trustee or director | 3 | $0 |
| THERESA BAYNUM | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended April 30, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENT DEGENHARDT | PRESIDENT Trustee or director, Officer | 3 | $0 |
| AJ MANGINE | VICEPRESIDENT Trustee or director, Officer | 3 | $0 |
| JARED BRODERICK | SECRETARY Trustee or director, Officer | 3 | $0 |
| JUSTIN MILLER | TREASURER Trustee or director, Officer | 3 | $0 |
| LINDSEY RUYAK | REGISTRAR Trustee or director | 3 | $0 |
| JEN BROWN | DIRECTOR Trustee or director | 3 | $0 |
| CRYSTAL ESTES | DIRECTOR Trustee or director | 3 | $0 |
| KEVIN MARKS | DIRECTOR Trustee or director | 3 | $0 |
| ERIC KATHMAN | DIRECTOR Trustee or director | 3 | $0 |
| JESSICA MILLER | DIRECTOR Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 17384, COVINGTON, KY 41017-0384
- In care of
- % KENNETH SPITZER
- Principal officer (990 for 2025)
- KENNETH SPITZER, 2638 ANDERSON RD, CRESCENT SPPRINGS, KY 41017
- Signed the 990
- KENNETH SPITZER, PRESIDENT
- Phone
- (859) 344-1981
- Website
- www.nkyha.com
- Return prepared by
- Vilagi & Associates Inc
Mission
Mission is to provide the youth of the Greater Cincinnati Metropolitan Area the highest quality youth sports program.
Program accomplishments
- ICE TIME RENTAL PAYMENTS FOR PRACTICE AND GAMES.Expenses $198,900
- TOURNAMENT FEES; OFFICIALS EXPENSE; PLAYER PERFORMANCE TRAININGS.Expenses $49,597
- ASSOCIATION EQUIPMENT AND UNIFORMS.Expenses $42,251
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | 990 on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 26-3940371
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2011
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N69)
- Assets (IRS master file)
- $338,772
- Income (IRS master file)
- $411,516
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2026 | $411,516 | $313,653 | $338,772 | XML |
| 990 | April 2025 | $363,498 | $296,579 | $248,655 | XML |
| 990 | April 2024 | $324,841 | $298,711 | $150,248 | IRS |
| 990 | April 2023 | $267,876 | $266,618 | $124,118 | IRS |
| 990 | April 2022 | – | – | – | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990 | April 2020 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-3940371).
Questions about NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC
- What is the EIN of NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC?
- The employer identification number (EIN) of NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC is 26-3940371.
- Is NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC due?
- The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2026.
- Who is the principal officer of NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC?
- The 990 for the year ended April 30, 2026 names KENNETH SPITZER.
- Who are the officers and directors of NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC?
- The 990 for the year ended April 30, 2026 lists 13 people; 1 received compensation from the organization, the highest $4,500 (ERIC KATHMAN, SR DIRECTOR OF HOCKEY).
- How much revenue does NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC have?
- On its 990 for the year ended April 30, 2026 it reported revenue of $411,516, expenses of $313,653 and total assets of $338,772 at year end.
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