Union Arena is a multi-purpose four season community cultural and athletic facility that offers affordable and accessible healthy activities for all families in the region.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 03-0358621) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 5 volunteers and 14 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $50K a year · 10% of revenue · last 6 filings
A surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
88% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 7% of spending
Pay to officers and key staff is 7% of spending.
Part VII, Section A
1.7 mo
of spending, in cash
1.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $1K
2 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$58K
11% of total assets
Liabilities are 11% of assets.
Pt X · Ln 26
Independent board members
3
of 3 voting members
3 of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$428K
-28% vs prior year
Spent
$624K
To programs
88%
Net assets
$459K
By yearFY2020–FY2025
Revenue
$428K
FY2025▼ -28%
Tap a bar for its year
Revenue by fiscal year
FY2020$529K
FY2021$531K
FY2022$561K
FY2023$504K
FY2024$596K
FY2025$428K
Expenses
$624K
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$502K
FY2021$455K
FY2022$610K
FY2023$663K
FY2024$598K
FY2025$624K
Net assets
$459K
FY2025▼ -29%
Tap a bar for its year
Net assets by fiscal year
FY2020$760K
FY2021$836K
FY2022$805K
FY2023$646K
FY2024$644K
FY2025$459K

From the FY2025 Form 990 (year ending May 2025) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $549K Management & general 11% · $70K Fundraising 1% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

4 people listed on the 990; $46K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$45,560Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Gunther Sihler’s $46K as Executive Director is at the 58th percentile of top reported officer pay among 1016 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Gunther Sihler$45,560$102,397————
Ejay Bishop——$82,680$77,000$70,790$74,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Union Arena INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides affordable, accessible healthy activities for families year-round.

Questions for Union Arena INC

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Your first name shows with your question. Union Arena INC answers here, for everyone.

1 program · $549K · in their own filed words · FY2024
01

Union Arena, Inc. UAI is a safe and supervised community gathering place for all ages, year round. Athletic activities include six months of winter ice and six weeks of summer ice for adult and youth hockey figure skating and public skating spring and fall indoor sports including field hockey, soccer, baseball and lacrosse inclement…

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 03-0358621) · Dispute this line
$549Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$1K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$428K
Ln 12
Fees for servicesLn 2g$387K
Other incomeLn 4–11$41K
Money outPt IX
$624K
Ln 25
Programscol B$549K
Managementcol C$70K
Fundraisingcol D$4K
Owns and owesPt X
$459K
net assets · Ln 32
Cash and savingsLn 1–2$86K
Total assetsLn 16$517K
LiabilitiesLn 26$58K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$387K
Other incomeLn 4–11$41K
Total revenueLn 12$428K
Assets in detailPt X, end of year
CashLn 1$86K
Cash and savings togetherLn 1–2$86K
Accounts receivableLn 4$30K
Prepaid expenses and deferred chargesLn 9$42K
Land, buildings, equipmentLn 10c$360K
Total assetsLn 16$517K
LiabilitiesLn 26$58K
Net assetsLn 32$459K
OperationsPt I, VI
EmployeesI 514
VolunteersI 65
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$273K$86K
Land, buildings, equipmentLn 10c$511K$360K
Total assetsLn 16$784K$517K
LiabilitiesLn 26$141K$58K
Net assetsLn 32$644K$459K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$46K$34K$9K$2K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$117K$87K$28K$1K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$19K$14K$5K$191
Payroll taxesLn 10$16K$12K$4K$160
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$6K$6K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$11K$9K$1K$105
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$3K$3K$337
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$171K$154K$17K
InsuranceLn 23$14K$14K
Other expenses (24a–d)Ln 24$219K$218K$353$570
All other expensesLn 24e$1$1
Total functional expensesLn 25$624K$549K$70K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Dec 9, 2025 $428K$624K−$196K$459K 990 PDF
FY2024Filed with the IRS Sep 25, 2024 $596K$598K−$2K$644K 990 PDF
FY2023Filed with the IRS Nov 19, 2023 $504K$663K−$159K$646K 990 PDF
FY2022Filed with the IRS Nov 16, 2022 $561K$610K−$48K$805K 990 PDF
FY2021Filed with the IRS Jan 12, 2022 $531K$455K$76K$836K 990 PDF
FY2020Filed with the IRS Feb 13, 2021 $529K$502K$27K$760K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $428,012 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $446,038$386,522
I-10 Investment income$0
I-11 Other revenuePrior year $150,287$41,490
I-12 Total revenuePrior year $596,325$428,012
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $242,949$197,240
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $355,221$426,339
I-18 Total expensesPrior year $598,170$623,579
I-19 Revenue less expensesPrior year −$1,845−$195,567
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $428,012 across 3 lines filed
Lines not itemized here account for $9,840 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$386,522
VIII-8 Net income from fundraising events$31,650
VIII-12 Total revenue$428,012
Part IX · Statement of functional expenses $623,579 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $34,170 · Management $9,112 · Fundraising $2,278$45,560
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $87,398 · Management $27,968 · Fundraising $1,165$116,531
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $14,333 · Management $4,587 · Fundraising $191$19,111
IX-10 Payroll taxesPrograms $12,029 · Management $3,849 · Fundraising $160$16,038
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $5,535$5,535
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $3,705$3,705
IX-13 Office expensesPrograms $8,939 · Management $1,473 · Fundraising $105$10,517
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $3,036 · Management $337$3,373
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $153,541 · Management $17,060$170,601
IX-23 InsurancePrograms $13,546$13,546
IX-24 Other expenses (24a–d)Programs $218,138 · Management $353 · Fundraising $570$219,061
IX-24e All other expensesFundraising $1$1
IX-25 Total functional expensesPrograms $548,835 · Management $70,274 · Fundraising $4,470$623,579
Part X · Balance sheet $517,022 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $272,921$86,036
X-4 Accounts receivable$29,802
X-9 Prepaid expenses and deferred charges$41,564
X-10c Land, buildings and equipment, netStart of year $511,465$359,620
X-16 Total assetsStart of year $784,386$517,022
X-17 Accounts payable and accrued expenses$959
X-19 Deferred revenueStart of year $5,750$5,000
X-25 Other liabilitiesStart of year $134,908$52,532
X-26 Total liabilitiesStart of year $140,658$58,491
X-27 Net assets without donor restrictionsStart of year $643,728$458,531
X-32 Total net assets or fund balancesStart of year $643,728$458,531
X-33 Total liabilities and net assetsStart of year $784,386$517,022
Part XI · Reconciliation of net assets $458,531 net assets at year end
XI-1 Total revenue$428,012
XI-2 Total expenses$623,579
XI-3 Revenue less expenses−$195,567
XI-4 Net assets at start of year$643,728
XI-8 Prior period adjustments$10,370
XI-10 Net assets at end of year$458,531

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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