Gardiner Youth Hockey Association Inc
Gardiner Youth Hockey Association reports $0 revenue and assets in latest filing, indicating potential inactivity after years of deficit spending.
EIN: 10497051 · Gardiner, ME · Updated: 2026-03-28
Is Gardiner Youth Hockey Association Inc Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Gardiner Youth Hockey Association Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Gardiner Youth Hockey Association Inc
Gardiner Youth Hockey Association Inc (EIN: 10497051) is a nonprofit organization based in Gardiner, ME. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Gardiner Youth Hockey Association Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Gardiner Youth Hockey Association Inc is a micro nonprofit, with 4 years of IRS 990 filings on record (2011–2014). Revenue has grown at a compound annual rate of -23.7%.
Key Financial Metrics (2014)
From the most recent IRS 990 filing on record:
| Total Revenue | $25K |
| Total Expenses | $42K |
| Surplus / Deficit | $-17,008 |
| Total Assets | $35K |
| Total Liabilities | $164 |
| Net Assets | $35K |
| Operating Margin | -67.7% |
| Debt-to-Asset Ratio | 0.5% |
| Months of Reserves | 9.9 months |
Financial Health Grade: B
In 2014, Gardiner Youth Hockey Association Inc reported a deficit of $17K with expenses exceeding revenue, holds 9.9 months of operating reserves (strong position), has a debt-to-asset ratio of 0.5% (very low leverage).
Financial Trends
Over 4 years of filings (2011–2014), Gardiner Youth Hockey Association Inc's revenue has declined at a compound annual growth rate (CAGR) of -23.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2014 | -30.3% | -11.7% | -34.8% |
| 2013 | +28.4% | +10.7% | -18.0% |
| 2012 | -50.3% | +31.7% | -18.8% |
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Gardiner Youth Hockey Association Inc with a Mission Score of 40 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Gardiner Youth Hockey Association Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2014)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $17K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.5%.
Executive Compensation Analysis
Executive compensation has consistently been reported as 0% across all available filings, indicating that the organization's leadership is entirely volunteer-based and receives no salary from the nonprofit. This is a positive for resource allocation, especially given the organization's modest financial scale.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Gardiner Youth Hockey Association Inc's IRS 990 filings:
- Latest filing shows $0 revenue and $0 assets, indicating potential cessation of operations.
- Consistent deficit spending in multiple years (e.g., 2014, 2013, 2012) where expenses exceeded revenue.
- Declining asset base from $79,951 in 2011 to $34,707 in 2014, prior to the $0 reported in the latest filing.
Strengths
The following positive indicators were identified for Gardiner Youth Hockey Association Inc:
- No officer compensation reported, indicating a volunteer-driven leadership and efficient use of funds for administrative salaries.
- Historically focused on its mission of youth hockey, as implied by its name and typical spending patterns for such organizations.
Frequently Asked Questions about Gardiner Youth Hockey Association Inc
Is Gardiner Youth Hockey Association Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Gardiner Youth Hockey Association Inc (EIN: 10497051) significant concerns. Mission Score: 40/100. 3 red flags identified, 2 strengths noted.
How does Gardiner Youth Hockey Association Inc spend its money?
Gardiner Youth Hockey Association Inc directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Gardiner Youth Hockey Association Inc tax-deductible?
Gardiner Youth Hockey Association Inc is registered as a tax-exempt nonprofit (EIN: 10497051). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Gardiner Youth Hockey Association Inc still operational?
Based on the latest filing showing $0 in both revenue and assets, it is highly questionable whether Gardiner Youth Hockey Association Inc is still actively operating. Further investigation beyond the IRS filings would be needed to confirm its current status.
What caused the significant decline in assets and revenue to $0?
The IRS 990 data alone does not specify the cause of the decline to $0 revenue and assets. It could be due to a cessation of activities, a merger, or a significant financial crisis. The consistent decline in assets from $79,951 in 2011 to $34,707 in 2014, coupled with frequent deficit spending, suggests a gradual financial strain leading up to the current state.
How did the organization cover expenses when revenue was lower?
When expenses exceeded revenue, such as in 2014 ($42,132 expenses vs. $25,124 revenue) and 2013 ($47,732 expenses vs. $36,069 revenue), the organization likely drew upon its existing assets or reserves to cover the deficit. This is evidenced by the declining asset base over the years.
Filing History
IRS 990 filing history for Gardiner Youth Hockey Association Inc showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2011–2014), Gardiner Youth Hockey Association Inc's revenue has declined by 55.5%, moving from $57K to $25K. Total assets decreased by 56.6% over the same period, from $80K to $35K. Total functional expenses rose by 28.7%, from $33K to $42K. In its most recent filing year (2014), Gardiner Youth Hockey Association Inc reported a deficit of $17K, with expenses exceeding revenue. The organization holds $164 in liabilities against $35K in assets (debt-to-asset ratio: 0.5%), resulting in net assets of $35K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2014 | $25K | $42K | $35K | $164 | — | View 990 |
| 2013 | $36K | $48K | $53K | $0 | — | View 990 |
| 2012 | $28K | $43K | $65K | $0 | — | View 990 |
| 2011 | $57K | $33K | $80K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2014: Revenue of $25K, expenses of $42K, and assets of $35K (revenue -30.3% year-over-year).
- 2013: Revenue of $36K, expenses of $48K, and assets of $53K (revenue +28.4% year-over-year).
- 2012: Revenue of $28K, expenses of $43K, and assets of $65K (revenue -50.3% year-over-year).
- 2011: Revenue of $57K, expenses of $33K, and assets of $80K.
Data Sources and Methodology
This transparency report for Gardiner Youth Hockey Association Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.