Public ice arena providing mt washington valley residents with ice Recreation opportunities.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$62K 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

FY2021 · 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
3 of 5
filings with a surplus
Average surplus $11K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$62K
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
10 mo
of spending, in cash
Looks good: 9.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $114K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$170K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$450K
Spent
$359K
To programs
80%
Net assets
$1.8M
By yearFY2021–FY2025
Revenue
$450K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$450K
FY2022$431K
FY2023$424K
FY2024$485K
FY2025$421K
Expenses
$359K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$359K
FY2022$430K
FY2023$440K
FY2024$472K
FY2025$452K
Net assets
$1.8M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$1.8M
FY2022$1.8M
FY2023$1.8M
FY2024$1.9M
FY2025$1.9M

From the FY2021 Form 990 (year ending May 2021) · see the original

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You’re viewing the FY2021 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 Nov 1997.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $288K Management & general 19% · $68K Fundraising 1% · $2K

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

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Who runs it and what they're paid

10 people listed on the 990; $62K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$61,719Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Erwin D Woodbury III’s $67K as Exec Director is at the 75th 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Erwin D Woodbury III$67,239$70,102$65,676$59,693$61,719

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 West Main Recreation Corp 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

Offers ice skating and recreation for local residents.

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Provided by the organization

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1 program · $288K · in their own filed words · FY2020
01

The organization's purpose is the operation of a public ice arena in conway, NH providing the public, schools, clubs, youths, and families with a place to gather and enjoy ice skating and related recreational activities.

$288Kprogram 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 · FY2022
Total grants receivedfrom 2 funders$114K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$450K
Ln 12
Gifts and grantsLn 1h$311K
Fees for servicesLn 2g$154K
Investment incomeLn 3$2K
Money outPt IX
$359K
Ln 25
Programscol B$288K
Managementcol C$68K
Fundraisingcol D$2K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$297K
Total assetsLn 16$2.0M
LiabilitiesLn 26$170K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$311K
Fees for servicesLn 2g$154K
Investment incomeLn 3$2K
Total revenueLn 12$450K
Assets in detailPt X, end of year
CashLn 1$43K
SavingsLn 2$254K
Cash and savings togetherLn 1–2$297K
Land, buildings, equipmentLn 10c$1.6M
Total assetsLn 16$2.0M
LiabilitiesLn 26$170K
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 512
VolunteersI 625
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$113K$297K
Land, buildings, equipmentLn 10c$1.6M$1.6M
Total assetsLn 16$1.8M$2.0M
LiabilitiesLn 26$61K$170K
Net assetsLn 32$1.7M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$62K$22K$40K
Other salaries and wagesLn 7$30K$24K$6K
Other employee benefitsLn 9$2K$734$1K
Payroll taxesLn 10$7K$4K$3K
Legal feesLn 11b$352$352
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$10K$10K
Office expensesLn 13$770$770
Information technologyLn 14$305$305
OccupancyLn 16$8K$8K$167
Depreciation, depletion and amortizationLn 22$84K$83K$1K
Other expenses (24a–d)Ln 24$123K$119K$4K
All other expensesLn 24e$29K$18K$10K$2K
Total functional expensesLn 25$359K$288K$68K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $421K$452K−$31K$1.9M 990 PDF
FY2024 $485K$472K$13K$1.9M 990 PDF
FY2023 $424K$440K−$16K$1.8M 990 PDF
FY2022 $431K$430K$54$1.8M 990 PDF
FY2021 Viewing $450K$359K$92K$1.8M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $450,243 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $207,802$310,778
I-9 Program service revenuePrior year $250,465$154,230
I-10 Investment incomePrior year $92$1,942
I-11 Other revenuePrior year −$24,254−$16,707
I-12 Total revenuePrior year $434,105$450,243
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $97,700$100,625
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $262,987$258,039
I-18 Total expensesPrior year $360,687$358,664
I-19 Revenue less expensesPrior year $73,418$91,579
Part VI · Governance 9 of 9 board members independent, 2 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $450,243 across 6 lines filed
Lines not itemized here account for −$16,772 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$310,778
VIII-1h Total contributions, gifts and grants$310,778
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $154,230$154,230
VIII-3 Investment incomeExcluded from tax $1,942$1,942
VIII-6 Net rental income or lossExcluded from tax $65$65
VIII-12 Total revenueRelated to mission $147,145 · Unrelated business −$9,687 · Excluded from tax $2,007$450,243
Part IX · Statement of functional expenses $358,664 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $21,602 · Management $40,117$61,719
IX-7 Other salaries and wagesPrograms $23,843 · Management $6,080$29,923
IX-9 Other employee benefitsPrograms $734 · Management $1,364$2,098
IX-10 Payroll taxesPrograms $3,612 · Management $3,273$6,885
IX-11b Legal feesManagement $352$352
IX-11c Accounting feesManagement $1,490$1,490
IX-12 Advertising and promotionPrograms $10,490$10,490
IX-13 Office expensesManagement $770$770
IX-14 Information technologyManagement $305$305
IX-16 OccupancyPrograms $7,901 · Management $167$8,068
IX-22 Depreciation, depletion and amortizationPrograms $82,757 · Management $1,281$84,038
IX-24 Other expenses (24a–d)Programs $119,459 · Management $3,623$123,082
IX-24e All other expensesPrograms $17,759 · Management $9,518 · Fundraising $2,167$29,444
IX-25 Total functional expensesPrograms $288,157 · Management $68,340 · Fundraising $2,167$358,664
Part X · Balance sheet $2,012,379 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $42,951$43,138
X-2 Savings and temporary cash investmentsStart of year $70,121$253,551
X-4 Accounts receivableStart of year $5,424$12,041
X-8 Inventories for sale or useStart of year $18,910$19,005
X-9 Prepaid expenses and deferred chargesStart of year $3,492$3,743
X-10c Land, buildings and equipment, netStart of year $1,579,666$1,618,277
X-14 Intangible assetsStart of year $66,176$62,624
X-16 Total assetsStart of year $1,786,740$2,012,379
X-17 Accounts payable and accrued expensesStart of year $25,407$20,138
X-26 Total liabilitiesStart of year $60,507$170,138
X-32 Total net assets or fund balancesStart of year $1,726,233$1,842,241
X-33 Total liabilities and net assetsStart of year $1,786,740$2,012,379
Part XI · Reconciliation of net assets $1,842,241 net assets at year end
XI-1 Total revenue$450,243
XI-2 Total expenses$358,664
XI-3 Revenue less expenses$91,579
XI-4 Net assets at start of year$1,726,233
XI-5 Net unrealized gains (losses) on investments$24,429
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,842,241

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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