2026-04-14T17:31:30-05:00 2025-05-31 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2024-06-01 363548649 Fargo Youth Hockey Association FARG 7015321577 3955 40th Ave S Ste A Fargo ND 58104 Joseph Christianson Executive Director 7015321577 2026-04-14 1 1 Lisa Chaffee CPA P00193453 7012551091 2026-04-14 2024 2025-03-06 01:10:19Z X Jodee Knipfer 3955 40th Ave S Ste A Fargo ND 58104 6689106 0 X www.fargohockey.org X 1988 ND Support and sponsor youth hockey teams in Fargo, North Dakota. 7 7 20 450 0 0 147403 244613 1480063 1611661 8875 -155948 565209 610617 2201550 2310943 4625 3065 0 0 467065 399512 0 0 4904 1524080 1994685 1995770 2397262 205780 -86319 4642053 5662663 3289513 4403965 1352540 1258698 X The Corporation's mission is to promote, develop and administer a youth hockey program. 0 0 1412159 3065 518429 The organization sponsors youth hockey teams in Fargo, ND. This year there were 724 registered players and a total of 63 teams.The Organization entered into a Sponsorship Agreement on 10/4/2022 by and between the Park District of the City of Fargo. The Park District plans to build, own, operate and maintain a wellness sports complex currently named Fargo Sports Complex. As part of the agreement the Organization has agreed to pay the Park District of the City of Fargo $3 million dollars over 10 years to purchase donor recognition rights to the Sports Complex. In addition, the Organization has committed to entering a 25-year lease with the Park District for the rental of one sheet of ice at the Sports Complex. The lease will commence upon completion of the ice at the Sports Complex. A related liability of $3 million has been included on the balance sheet for the Organization's sponsorship committment. The ice at the Sports Complex was completed during the 5/31/25 fiscal year and accordingly, a lease liability was recorded on the balance sheet. 636153 1097492 The organization hosted multiple regional tournaments and international youth hockey tournaments. There were 444 Teams participating in the regional and internation/nation tournaments. 2048312 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 75 0 1 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 0 1 0 0 0 1 0 0 0 1 0 0 X Jeannie Baskerville 7017303258 3955 40th Ave S Ste A Fargo ND 58104 JoDee Knipfer President 5.00 X X 0 0 0 Travis Kurtz Vice President 5.00 X X 0 0 0 Dan Ness Treasurer 5.00 X X 0 0 0 Amy Kobrinsky Secretary 5.00 X X 0 0 0 Allie Ollenburger Member at Large 5.00 X 0 0 0 John Lillestol Member at Large 5.00 X 0 0 0 Isaac Olson Member at Large 5.00 X 0 0 0 Joseph Christianson Executive Director (joined 6/1/24) 40.00 X 62914 0 2505 Jeffrey Nygaard Exec Director (until June)/Fiscal Mgr (began Aug) 40.00 X 72386 0 2172 135300 0 4677 0 0 0 0 0 244613 244613 Tournament Fees 713990 910997 910997 Program Fees 713990 652211 652211 Hockey Clinics & Camps 713990 26381 26381 Ice Rental 713990 4166 4166 17906 17906 1611661 20851 20851 150071 150071 176799 -176799 -176799 -176799 12580 8453 4127 4127 4645070 4192911 452159 452159 4260 0 4260 4260 2310943 1615921 0 450409 3065 3065 164130 164130 183825 70583 113242 6128 1847 4281 2271 990 1281 43158 8892 34266 20157 20157 233975 233975 37808 37808 36956 30267 6689 22399 22399 30627 30627 131532 131532 185132 185132 -2169 -2169 Tournament 599154 599154 Ice Rental 393395 393395 Registration Fees 131182 131182 Clothing 34093 34093 140444 135540 4904 2397262 2048312 344046 4904 X 1254350 1677536 26941 24421 24721 412015 374558 250508 37457 3000000 2450323 112774 1445685 4642053 5662663 4686 9143 584827 865923 2700000 3528899 3289513 4403965 X 0 0 0 0 1352540 1258698 1352540 1258698 4642053 5662663 -86319 -7523 0 X 0 0 0 X 248289 131846 84174 147403 244613 856325 1377373 1465833 1410523 1559277 1615921 7428927 135400 136600 1375273 2222238 4645070 8514581 1761062 1734279 2869970 3928918 6505604 16799833 22329 20900 4110 6140 9795 63274 0 22329 20900 4110 6140 9795 63274 16736559 83021 117741 116055 146332 170922 634071 83021 117741 116055 146332 170922 634071 1844083 1852020 2986025 4075250 6676526 17433904 0.96000 0.94800 0.03640 0.04590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 412015 374558 37457 37457 Other Receivables 33044 Gaming Bar Loan 22000 Right of Use of Asset- Ice Rink Rental 1390641 1445685 Sponsorship Liability 2138258 Right of Use of Liabilities - Ice Rink Rental 1390641 3528899 4424299 3942698 17450 211617 0 220771 7000 14146 0 4645070 3949698 14146 17450 211617 4192911 452159 ND 1 0 1 0 0.30000 0.70000 Jeannie Baskerville 3955 40th Ave S Ste A Fargo ND 58104 0 Joseph Christianson 0 Gaming Manager X 0 Form 990, Schedule G, Part III, line 16: Joseph Christianson is paid as the Executive Director of the Organization. He also serves as the gaming manager but no allocation of compensation is allocated to these services. His full compensation is properly reported in Part VII of the Form 990. Sports Front Office Management LLC Owned > 35% by Jeffrey Nygaard 70833 Management fees for serving as fiscal manager for FYH 0 Form 990, Part VI, Section A, line 1a The Organization has an Executive Committee which is comprised of the President, Past President, Executive Vice President, Treasurer, Secretary, Vice President of Hockey Operations, and Vice President of Hockey Programs. They are generally responsible for conducting the affairs and business of the Corporation between meetings and have other specific authority as may be delegated to them by resolution of the Board of Directors, however they did not act during the year. Form 990, Part VI, Section A, line 3 Fargo Youth Hockey entered into a management agreement with Sports Front Office Management, LLC starting August 1, 2024. Jeffrey Nygaard, through Sports Front Office Management, LLC, works under the direction of the BOD to serve as the organization's fiscal manager. Sports Front Office Management, LLC was paid $35,416.70 in calendar year 2024. Form 990, Part VI, Section A, line 6 Membership in the Corporation shall consist of the following classes of membership: (1) Family Members; and (2) Associate Members. Family Membership: The parent(s) and/or guardian(s) of a player who resides in the jurisdictional area granted to the Corporation by the Corporation's local affiliate agreement with the local governing body in effect from time to time and who is registered to play in the Corporation's programs are eligible for one collective family membership for their qualifying child(ren) (collectively, a "Family Member"). Only one Family Member membership shall be allowed for each family unit regardless of how many youth that family has registered for play in the Corporation's programs. In addition, a qualifying youth may be part of only one Family Member (e.g., the child's father and mother cannot each obtain a separate family membership). Associate Membership: Each member of the Corporation's Board of Directors that is not a parent or guardian in a family unit that is a Family Member automatically shall be an Associate Member for a period coterminous with such person's term as a member of the Board of Directors. The Board of Directors from time to time may grant associate membership to persons interested in becoming actively involved with the Corporation that are not otherwise eligible for any other class of membership. No person may hold more than one class of membership at any time. For example, a parent or guardian in a family unit that is a Family Member may not also be an Associate Member; provided, however, a step-parent in a family unit that is a Family Member would not be prohibited from applying to be an Associate Member. Form 990, Part VI, Section A, line 7a Each Associate Member in good standing shall be entitled to one vote on each matter submitted to a vote of the members. Each Family Member in good standing shall be entitled to two votes on each matter submitted to a vote of the members. For the avoidance doubt, each Family Member membership gets two votes in the aggregate (each person in the family unit that is the Family Member holding the family membership does not get two votes). The two votes of a Family Member shall be divided equally between the parents and guardians in the family unit but each parent or guardian may designate in the membership application another parent, guardian, step-parent or grandparent in the family unit to cast his or her vote. Form 990, Part VI, Section A, line 8b The Organization has an Executive Committee but they did not act during the year. Form 990, Part VI, Section B, line 11b A copy of the Form 990 was distributed to the Board of Directors for review via email prior to it being filed. Form 990, Part VI, Section B, line 15a The search and interview committee, consisting of several board members, took many things into consideration when determining the compensation for the Executive Director. The committee considered what other FYHA positions were being paid and what, if any of their responsibilities applied to the position. The committee also looked at other hockey associations of similar size and obtained Executive Director compensation information from them, to confirm compensation was the appropriate salary range for the position. Form 990, Part VI, Section C, line 19 The governing documents and financial statements are available to the public upon request. Part X: The Organization entered into a Sponsorship Agreement on 10/4/2022 by and between the Park District of the City of Fargo. The Park District plans to build, own, operate and maintain a wellness sports complex currently named Fargo Sports Complex. As part of the agreement the Organization has agreed to pay the Park District of the City of Fargo $3 million dollars over 10 years to purchase donor recognition rights to the Sports Complex. In addition, the Organization has committed to entering a 25-year lease with the Park District for the rental of one sheet of ice at the Sports Complex. The lease will commence upon completion of the ice at the Sports Complex. A related liability of $3 million has been included on the balance sheet for the Organization's sponsorship committment. The ice at the Sports Complex was completed during the 5/31/25 fiscal year and accordingly, a lease liability was recorded on the balance sheet. Metro Sports Foundation 5225 31st Ave S Fargo ND 58104 208723123 Promotion and Hosting of Youth Activities ND 501(c)(3) Line 12a, I 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0