Nonprofit · EIN 42-1512329
LAKES AREA HOCKEY ASSOCIATION
Tax-exempt · SPIRIT LAKE, IA 51360
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $346,314 | $379,486 | -$33,172 | $1,625,010 | $7,822 | $1,617,188 |
| December 31, 2024 | 990 | $299,260 | $338,238 | -$38,978 | $1,653,334 | $3,974 | $1,649,360 |
| December 31, 2023 | 990 | $304,805 | $323,478 | -$18,673 | $1,704,964 | $4,297 | $1,700,667 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $82,850
- Program service revenue
- $251,464
- Investment income
- $12,000
- Net gain from sales of assets
- $12,000
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $6,155
- Salaries, compensation and benefits (total)
- $6,626
- Professional fundraising fees
- $0
- Accounting fees
- $7,379
- Occupancy
- $91,039
- Travel
- $1,917
- Depreciation
- $54,510
- Program services (functional)
- $191,954
- Management and general (functional)
- $187,532
Balance sheet and other
- Total assets, start of year
- $1,653,334
- Total assets, end of year
- $1,625,010
- Total liabilities, end of year
- $7,822
- Net assets, end of year
- $1,617,188
- Land, buildings and equipment
- $1,297,173
- Net assets without donor restrictions
- $1,617,188
- Gross receipts
- $346,314
- Employees
- 0
- Year formed
- 2001
- State of legal domicile
- IA
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KRISTIN HANSON | Director Trustee or director, Officer | 0 | $0 |
| CASSIDY HOWARD | DIRECTOR Trustee or director | 0 | $0 |
| MICHAEL MEYERS | President Trustee or director | 0 | $0 |
| BEN RAVELING | Vice President Trustee or director | 0 | $0 |
| MARK MAEYAERT | DIRECTOR Trustee or director, Officer | 0 | $0 |
| GREG STAFFORD | DIRECTOR Trustee or director | 0 | $0 |
| DAN MENOUGH | Treasurer Trustee or director, Officer | 0 | $0 |
| ALLISON WORRELL | Secretary Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT BRADHAM | PRESIDENT Trustee or director, Officer | 0 | $0 |
| MITCH BEDGLEY | DIRECTOR Trustee or director | 0 | $0 |
| MICHAEL MEYERS | DIRECTOR Trustee or director | 0 | $0 |
| BEN RAVELING | DIRECTOR Trustee or director | 0 | $0 |
| NATE EWALT | Vice President Trustee or director, Officer | 0 | $0 |
| GREG STAFFORD | DIRECTOR Trustee or director | 0 | $0 |
| DAN MENOUGH | Treasurer Trustee or director, Officer | 0 | $0 |
| ALLISON WORRELL | Secretary Trustee or director, Officer | 0 | $0 |
| BRAD SHUMWAY | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT BRADHAM | PRESIDENT Trustee or director, Officer | 0 | $0 |
| JESSE ORTTEL | Director Trustee or director, Officer | 0 | $0 |
| NATE EWALT | Vice President Trustee or director | 0 | $0 |
| DAN MENOUGH | Treasurer Trustee or director | 0 | $0 |
| ALLISON WORRELL | Secretary Trustee or director | 0 | $0 |
| SARA FRERICHS | Director Trustee or director | 0 | $0 |
| BRAD SHUMWAY | Director Trustee or director | 0 | $0 |
| PATTI WULF | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 10, SPIRIT LAKE, IA 51360-0010
- In care of
- % BRETT HETLAND
- Mailing address (990-N for 2011)
- PO Box 10, Spirit Lake IA 51360
- Principal officer (990 for 2025)
- MICHAEL MEYERS, PO BOX 10, SPIRIT LAKE, IA 51360
- Principal officer (990-N for 2011)
- Mark Stover, 410 Q AVE, Milford IA 51351
- Signed the 990
- MICHAEL MEYERS, PRESIDENT
- Phone
- (712) 339-1845
- Website
- www.lakeshockey.com
- Return prepared by
- WINTHER STAVE & CO
Mission
THE MISSION OF THE LAKES AREA HOCKEY ASSOCIATION IS TO CREATE, NURTURE, AND SUSTAIN ICE-RELATED SPORTS AND RECREATION PROGRAMS THAT TEACH AND IMPROVE SKILLS; FOSTER SPORTSMANSHIP, TEAMWORK, AND ENJOYMENT; AND IMPROVE FITNESS. THESE PROGRAMS ARE FINANCIALLY ACCESSIBLE AND MEET THE NEEDS AND INTERESTS OF PARTICIPANTS OF ALL AGES AND SKILL LEVELS THROUGHT THE COMMUNITY.
Program accomplishments
- ICE RELATED SPORTS AND RECREATION PROGRAMS THAT TEACH & IMPROVE SKILLS, FOSTER SPORTSMANSHIP, TEAMWORK, ENJOYMENT, AND IMPROVE FITNESS.Expenses $191,954 · revenue $251,464
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 42-1512329
- 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
- 2001
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N68)
- Assets (IRS master file)
- $1,625,010
- Income (IRS master file)
- $346,314
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $346,314 | $379,486 | $1,625,010 | XML |
| 990 | December 2024 | $299,260 | $338,238 | $1,653,334 | XML |
| 990 | December 2023 | $304,805 | $323,478 | $1,704,964 | XML |
| 990 | December 2022 | $283,787 | $357,845 | $1,713,234 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2011 Officer: Mark Stover | December 31, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
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 42-1512329).
Questions about LAKES AREA HOCKEY ASSOCIATION
- What is the EIN of LAKES AREA HOCKEY ASSOCIATION?
- The employer identification number (EIN) of LAKES AREA HOCKEY ASSOCIATION is 42-1512329.
- Is LAKES AREA HOCKEY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to LAKES AREA HOCKEY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAKES AREA HOCKEY ASSOCIATION 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 LAKES AREA HOCKEY ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAKES AREA HOCKEY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LAKES AREA HOCKEY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names MICHAEL MEYERS.
- Who are the officers and directors of LAKES AREA HOCKEY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does LAKES AREA HOCKEY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $346,314, expenses of $379,486 and total assets of $1,625,010 at year end.
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