Bloomington Amateur Hockey Association

Hockey for the Youth of Bloomington.

Concessions Credits and Your 2009 Tax Liability

Please review the News webpage for information on concessions credits and your tax liability for 2009.

All forms should have been turned in to the BAHA Director of Concessions by December 31, 2009.                    NOTE: if you do not turn in a form and you have worked 60 hours or more, you will have a tax liability!

 

Concessions General Information Guide

Overview:  The concession stand operation at Bloomington Ice Garden ("BIG") is governed by the Bloomington Amateur Hockey Association (BAHA), with day to day operations run entirely by volunteer managers and workers from both the Kennedy and Jefferson Hockey Associations.  Click here to view &/or download the Contacts list.  For a print version of this page, please click here.

Purpose(s): To provide the parents of ice hockey players in the Kennedy and Jefferson Hockey programs (and, by extension, the Community and Girls Programs) an opportunity to earn credits towards their child’s team expense as charged by their team/association; to provide a better than vending machine snack and beverage service to our hockey community.

Guidelines:  This program is totally run by volunteers.  All registered hockey players, boys and girls, mites through High School, within either association, can receive the credit.  Workers include the player’s parents, adult siblings, step-parents, and grandparents.  Any person signing up for a shift, but does not show up for the shift, will be fined the potential credit for that shift, as well as not receiving the potential credit they could have earned.  Click here to view &/or download the Guidelines document. If you need a copy of the acknowledgement page, please click here.

Training:  All new workers must successfully complete a four-hour training shift before they can sign up for any additional shifts.  No credits are giving for the training shift.  The link to view &/or download the Training schedule will be posted as soon as the Training Schedule is determined.

Shifts:  Shifts are normally 3 to 4 hours in duration.  The sign-up book is located in the Rink 3 concession stand, and is only available when the stand is open.  On the 1st of the month the schedule for the following month will be available.  Workers may sign up for one slot per player from the 1st to the 15th and an additional slot per player from the 16th to the 25th. On the 26th through the end of the month all unfilled slots in the following month are open.  You can not work two shifts in succession.  Workers may be assigned to either concession stand or other duties as necessary per management’s discretion, which includes leaving early.  Should you need to cancel your shift, you will need to find your own replacement if the shift is scheduled within one week.

Credits:  Each player will receive credit for the number of hours that were worked in the concession stand by their allowable workers.  Credits earned can be used against the total team expenses as billed by your team for the season.  Credits can only be used within the immediate family and cannot be transferred to other individuals.  You may work up to 59.75 hours per calendar year (running December 1 through November 30) without being taxed on your earnings.  If you work more than 59.75 hours, then you may either donate those "extra"/additional hours to your association or receive a 1099 for your earnings.  You, meaning any &/or all members of your family that exceed the 59.75 hour ceiling, are responsible for the taxes assessed --- BAHA does not reimburse, cover, or release you from your tax obligation.  Each association will determine independently, how and when they will distribute credits to their members.  There is no set minimum of the hourly credit and the amount can changed at the discretion of the BAHA board.

For legal and taxation purposes, anyone who works in the BIG Concession Stand is considered a contract worker.  To view &/or download a copy of a 1099, please click here.  If you'd like to view &/or download a summary of Credits and Taxes, click here. As of June 1, 2009, the credit is $10.00 per hour.

Other:  Children are NOT ALLOWED in the concession stands.  This is a Bloomington Health Department requirement/rule.  Please do not bring your children with you for your shifts.  Workers must concentrate on customer service during their shifts and please limit conversations with friends.  In addition, we ask that cell phones are used with discretion and do not interfere with work at the concession stand.

Benefits: For legal and taxation purposes, anyone who works in the BIG Concession Stand is considered an "independent contractor". Therefore, there's no paid time off offered or available to BIG Concessions workers, nor is there any health, medical, dental, or other benefits or insurance offered or available to these workers.


However, in addition to earning credits toward your child’s hockey bill, working in the concession stand allows you to meet other parents in the hockey community, while helping to raise funds for both the Kennedy and Jefferson hockey programs (and, by extension, the Community and Girls Programs).  Everyone in the association benefits from a successful concession stand, whether you work in the stand or not.