Passes our checks

New Rochelle Lightning Hockey Inc

EIN 13-3748272 · New Rochelle, NY

Public records show a registered, tax-exempt organization in good standing.

What it says it does

THE ORGANIZATION ENABLES CHILDREN TO LEARN AND PLAY COMPETITIVE ICE HOCKEY.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 40 out of 100.

Reserves
4 of 35
Spendable reserves would cover 0.9 months of spending.
Debt
2 of 20
It owes 80% of what it owns.
Living within its means
4 of 15
Spending exceeded income by 13% of income.
Income trend
15 of 15
Income rose 28% on the year before.
Spending floor
15 of 15
100% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 55 out of 100.

Independent board
25 of 25
9 of 9 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
Independent check of accounts
12 of 15
Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$368,188 spent. NEW ROCHELLE LIGHTNING HOCKEY (NRLH) CONTINUED TO BUILD AND DELIVER A ROBUST PROGRAM DURING THE 2024-2025 SEASON. NRLH STRIVES TO OFFER A FULL COMPLEMENT OF TEAMS ACROSS YOUTH HOCKEY LEVELS, INCLUDING 8U, 10U, 12U, AND 16U/18U. THE ORGANIZATION EXPERIENCED ANOTHER SUCCESSFUL YEAR IN DEVELOPING A THRIVING ICE HOCKEY PROGRAM IN A TRADITIONALLY UNDERSERVED AREA OF WESTCHESTER COUNTY, NY. MEMBERSHIP FOR THE 2024-2025 SEASON INCLUDED ROUGHLY 90 PLAYERS ACROSS ALL LEVELS, AS WELL AS PARTICIPANTS IN OUR LEARN TO PLAY HOCKEY PROGRAM FOR BEGINNERS, WHICH WE CONTINUE TO OFFER IN PARTNERSHIP WITH THE NEW YORK RANGERS. THE PROGRAM EMPHASIZES SKILL DEVELOPMENT, TEAMWORK, AND ACCESS TO COMPETITIVE HOCKEY FOR YOUTH THROUGHOUT THE REGION.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending August 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1994.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.