Union Arena INC FY2023 filing

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $500 a year.

How does your 990 look to donors? Take the 10-Question Audit

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, FY2023. 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.
86¢ of each $1 spent went to programs.
$83K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
86%
of spending
86% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$83K
to officers and key staff · 12% of spending
Pay to officers and key staff is 12% of spending.
Part VII, Section A
3.2 mo
of spending, in cash
3.2 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
$234K
27% of total assets
Liabilities are 27% 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
$504K
-10% vs prior year
Spent
$663K
To programs
86%
Net assets
$646K
By yearFY2020–FY2025
Revenue
$504K
FY2023▼ -10%
Tap a bar for its year
Revenue by fiscal year
FY2020$529K
FY2021$531K
FY2022$561K
FY2023$504K
FY2024$596K
FY2025$428K
Expenses
$663K
FY2023▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$502K
FY2021$455K
FY2022$610K
FY2023$663K
FY2024$598K
FY2025$624K
Net assets
$646K
FY2023▼ -20%
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 FY2023 Form 990 (year ending May 2023) · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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

86 cents of each dollar spent went to programs.

Program services 86% · $573K Management & general 13% · $84K Fundraising 1% · $6K

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; $83K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$82,680Pt 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

Tap to ask. Union Arena INC sees how many people are interested.

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

1 program · $573K · in their own filed words · FY2022
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, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 03-0358621) · Dispute this line
$573Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$504K
Ln 12
Fees for servicesLn 2g$456K
Other incomeLn 4–11$48K
Money outPt IX
$663K
Ln 25
Programscol B$573K
Managementcol C$84K
Fundraisingcol D$6K
Owns and owesPt X
$646K
net assets · Ln 32
Cash and savingsLn 1–2$176K
Total assetsLn 16$880K
LiabilitiesLn 26$234K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fundraising eventsLn 1c$33K
Fees for servicesLn 2g$456K
Other incomeLn 4–11$48K
Total revenueLn 12$504K
Assets in detailPt X, end of year
CashLn 1$176K
Cash and savings togetherLn 1–2$176K
Accounts receivableLn 4$4K
Land, buildings, equipmentLn 10c$700K
Total assetsLn 16$880K
LiabilitiesLn 26$234K
Net assetsLn 32$646K
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 FY23End FY23
Cash and savingsLn 1–2$176K$176K
Land, buildings, equipmentLn 10c$925K$700K
Total assetsLn 16$1.1M$880K
LiabilitiesLn 26$301K$234K
Net assetsLn 32$805K$646K
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$83K$62K$17K$4K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$114K$86K$27K$1K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$47K$35K$11K$469
Payroll taxesLn 10$19K$14K$4K$186
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$7K$6K$947$68
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$4K$4K$396
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$231K$208K$23K
InsuranceLn 23$16K$16K
Other expenses (24a–d)Ln 24$137K$136K$272$476
All other expensesLn 24e$0
Total functional expensesLn 25$663K$573K$84K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled 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
FY2023 ViewingFiled 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 FY2023 990
Part I · Summary $504,040 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $414,988$455,599
I-10 Investment income$0
I-11 Other revenuePrior year $146,298$48,441
I-12 Total revenuePrior year $561,286$504,040
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $197,376$262,495
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $412,264$400,876
I-18 Total expensesPrior year $609,640$663,371
I-19 Revenue less expensesPrior year −$48,354−$159,331
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 $504,040 across 5 lines filed
Lines not itemized here account for $15,183 of total revenue; see the IRS return.
VIII-1c Fundraising events$33,355
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$455,599
VIII-8 Net income from fundraising events$33,256
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$2
VIII-12 Total revenue$504,040
Part IX · Statement of functional expenses $663,371 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 $62,010 · Management $16,536 · Fundraising $4,134$82,680
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $85,706 · Management $27,426 · Fundraising $1,143$114,275
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $35,202 · Management $11,265 · Fundraising $469$46,936
IX-10 Payroll taxesPrograms $13,953 · Management $4,465 · Fundraising $186$18,604
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $2,740$2,740
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $3,450$3,450
IX-13 Office expensesPrograms $5,753 · Management $947 · Fundraising $68$6,768
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 $3,563 · Management $396$3,959
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $207,639 · Management $23,071$230,710
IX-23 InsurancePrograms $16,152$16,152
IX-24 Other expenses (24a–d)Programs $136,349 · Management $272 · Fundraising $476$137,097
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $572,517 · Management $84,378 · Fundraising $6,476$663,371
Part X · Balance sheet $880,002 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $176,431$175,586
X-4 Accounts receivableStart of year $5,300$4,300
X-10c Land, buildings and equipment, netStart of year $924,826$700,116
X-16 Total assetsStart of year $1,106,557$880,002
X-17 Accounts payable and accrued expensesStart of year $350$759
X-25 Other liabilitiesStart of year $300,917$233,670
X-26 Total liabilitiesStart of year $301,267$234,429
X-27 Net assets without donor restrictionsStart of year $805,290$645,573
X-32 Total net assets or fund balancesStart of year $805,290$645,573
X-33 Total liabilities and net assetsStart of year $1,106,557$880,002
Part XI · Reconciliation of net assets $645,573 net assets at year end
XI-1 Total revenue$504,040
XI-2 Total expenses$663,371
XI-3 Revenue less expenses−$159,331
XI-4 Net assets at start of year$805,290
XI-8 Prior period adjustments−$386
XI-10 Net assets at end of year$645,573

Form 990 e-file FY2023 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

The names, titles, and financial information shown on this page are reproduced from IRS Form 990 filings, which are public records. More

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown. A filing can only be corrected by the organization filing an amended return with the IRS; the corrected information appears here at our next update.

We publish only information contained in the public IRS filing, and less than the filing contains. Our pages do not display home addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, contact the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.