Union Arena INC FY2024 filing

Tax-deductible

Woodstock, VT501(c)(3)Recreation & SportsEIN 03-0358621

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.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$102K 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

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
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
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$102K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $1K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$141K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$596K
+18% vs prior year
Spent
$598K
To programs
86%
Net assets
$644K
By yearFY2020–FY2025
Revenue
$596K
FY2024▲ +18%
Revenue by fiscal year
FY2020$529K
FY2021$531K
FY2022$561K
FY2023$504K
FY2024$596K
FY2025$428K
Expenses
$598K
FY2024▼ -10%
Expenses by fiscal year
FY2020$502K
FY2021$455K
FY2022$610K
FY2023$663K
FY2024$598K
FY2025$624K
Net assets
$644K
FY2024-0.3%
Net assets by fiscal year
FY2020$760K
FY2021$836K
FY2022$805K
FY2023$646K
FY2024$644K
FY2025$459K

From the FY2024 Form 990 (year ending May 2024) · see the original

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You’re viewing the FY2024 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% · $513K Management & general 13% · $79K Fundraising 1% · $6K

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

Who runs it and what they're paid

4 people listed on the 990; $102K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$102,397Pt 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 →

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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.

Provided by the organization

This section is blank until Union Arena INC claims this page.

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1 program service account for $513K of program spending, described in the organization's own filed words · FY2023.
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…

$513Kprogram expense

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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 FY2024 990, line by line.

1The main four
Money inPt VIII
$596K
Ln 12
Fees for servicesLn 2g$446K
Other incomeLn 4–11$150K
Money outPt IX
$598K
Ln 25
Programscol B$513K
Managementcol C$79K
Fundraisingcol D$6K
Owns and owesPt X
$644K
net assets · Ln 32
Cash and savingsLn 1–2$273K
Total assetsLn 16$784K
LiabilitiesLn 26$141K
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$446K
Other incomeLn 4–11$150K
Total revenueLn 12$596K
Assets in detailPt X, end of year
CashLn 1$273K
Cash and savings togetherLn 1–2$273K
Land, buildings, equipmentLn 10c$511K
Total assetsLn 16$784K
LiabilitiesLn 26$141K
Net assetsLn 32$644K
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 FY24End FY24
Cash and savingsLn 1–2$176K$273K
Land, buildings, equipmentLn 10c$702K$511K
Total assetsLn 16$880K$784K
LiabilitiesLn 26$234K$141K
Net assetsLn 32$646K$644K
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 current officers, directors and key staffLn 5$81K$60K$16K$4K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$102K$77K$25K$1K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$42K$31K$10K$418
Payroll taxesLn 10$18K$14K$4K$182
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$4K$4K
Office expensesLn 13$10K$8K$1K$99
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$7K$6K$668
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$190K$171K$19K
InsuranceLn 23$18K$18K
Other expenses (24a–d)Ln 24$123K$123K$300$419
All other expensesLn 24e$1$1
Total functional expensesLn 25$598K$513K$79K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $428K$624K−$196K$459K 990 PDF
FY2024 Viewing $596K$598K−$2K$644K 990 PDF
FY2023 $504K$663K−$159K$646K 990 PDF
FY2022 $561K$610K−$48K$805K 990 PDF
FY2021 $531K$455K$76K$836K 990 PDF
FY2020 $529K$502K$27K$760K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $596,325 across 3 lines filed
Lines not itemized here account for $18,394 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $446,038$446,038
VIII-8 Net income from fundraising events$131,893
VIII-12 Total revenueRelated to mission $446,038$596,325
Part IX · Statement of functional expenses $598,170 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 current officers, directors and key staffPrograms $60,441 · Management $16,118 · Fundraising $4,029$80,588
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $76,798 · Management $24,575 · Fundraising $1,024$102,397
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $31,342 · Management $10,029 · Fundraising $418$41,789
IX-10 Payroll taxesPrograms $13,631 · Management $4,362 · Fundraising $182$18,175
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,950$2,950
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $4,450$4,450
IX-13 Office expensesPrograms $8,436 · Management $1,389 · Fundraising $99$9,924
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 $6,015 · Management $668$6,683
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $171,192 · Management $19,021$190,213
IX-23 InsurancePrograms $17,719$17,719
IX-24 Other expenses (24a–d)Programs $122,562 · Management $300 · Fundraising $419$123,281
IX-24e All other expensesPrograms $1$1
IX-25 Total functional expensesPrograms $512,587 · Management $79,412 · Fundraising $6,171$598,170
Part X · Balance sheet $784,386 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $175,586$272,921
X-10c Land, buildings and equipment, netStart of year $701,678$511,465
X-16 Total assetsStart of year $880,002$784,386
X-19 Deferred revenue$5,750
X-25 Other liabilitiesStart of year $233,670$134,908
X-26 Total liabilitiesStart of year $234,429$140,658
X-27 Net assets without donor restrictionsStart of year $645,573$643,728
X-32 Total net assets or fund balancesStart of year $645,573$643,728
X-33 Total liabilities and net assetsStart of year $880,002$784,386
Part XI · Reconciliation of net assets $643,728 net assets at year end
XI-1 Total revenue$596,325
XI-2 Total expenses$598,170
XI-3 Revenue less expenses−$1,845
XI-4 Net assets at start of year$645,573
XI-10 Net assets at end of year$643,728

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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