Southeastern Hockey Officials Association Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To foster the development and growth of amateur hockey by providing trained and impartial officiating services to amateur hockey organizations operating within the Corporation's area of responsibility; to assist in the character development of youth hockey players by instilling the ideals of citizenship, sportsmanship, fair play and sacrifice through participation in competitive hockey; to recruit interested individuals to provide skilled and impartial hockey officiating services, and provide support services to its members.
- Income
- $2.9 million
- Spending
- $2.9 million
- Spent on programs
- 100%
- Reserves
- 1.5 months of spending
- Largest source of income
- fees for its services, 99%
- Employees
- 7
- Volunteers
- 0
- Highest pay
- $26,689, vice president for operations
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 62 out of 100. Higher than 30% of charities in its peer group (recreation and sports, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 1.5 months of spending.
Debt
10 of 20It owes 40% of what it owns.
Living within its means
12 of 15Income exceeded spending by 1% of income.
Income trend
15 of 15Income rose 5% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 50 out of 100. Higher than 19% of charities in its peer group (recreation and sports, $1m to $10m).
Independent board
25 of 25100 of 109 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $2.9 million spent. Contract with amateur hockey organizations to provide impartial officiating services to foster the development and growth of amateur hockey within the Corporation's area of responsibility and to assist in the character development of youth hockey players by instilling the ideals of citizenship, sportsmanship, fair play and sacrifice through participation in competitive hockey while providing support for its members.
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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 September 7, 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 September 30, 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 September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending May 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2006.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.