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.
$66K 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
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
$66K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
11 mo
of spending, in cash
Looks good: 11.2 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
$202K
10% of total assets
Looks good: liabilities are 10% 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
$424K
-2% vs prior year
Spent
$440K
To programs
80%
Net assets
$1.8M
By yearFY2021–FY2025
Revenue
$424K
FY2023▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2021$450K
FY2022$431K
FY2023$424K
FY2024$485K
FY2025$421K
Expenses
$440K
FY2023▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2021$359K
FY2022$430K
FY2023$440K
FY2024$472K
FY2025$452K
Net assets
$1.8M
FY2023▼ -0.7%
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 FY2023 Form 990 (year ending May 2023) · see the original

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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 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% · $352K Management & general 19% · $86K Fundraising 0% · $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; $66K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$65,676Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$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 · $352K · in their own filed words · FY2022
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.

$352Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$424K
Ln 12
Fees for servicesLn 2g$305K
Gifts and grantsLn 1h$167K
Investment incomeLn 3$6K
Money outPt IX
$440K
Ln 25
Programscol B$352K
Managementcol C$86K
Fundraisingcol D$2K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$412K
Total assetsLn 16$2.0M
LiabilitiesLn 26$202K
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$167K
Fees for servicesLn 2g$305K
Investment incomeLn 3$6K
Gains on assetsLn 7−$29K
Total revenueLn 12$424K
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$407K
Cash and savings togetherLn 1–2$412K
Land, buildings, equipmentLn 10c$1.5M
Total assetsLn 16$2.0M
LiabilitiesLn 26$202K
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 FY23End FY23
Cash and savingsLn 1–2$338K$412K
Land, buildings, equipmentLn 10c$1.6M$1.5M
Total assetsLn 16$2.0M$2.0M
LiabilitiesLn 26$180K$202K
Net assetsLn 32$1.8M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$66K$23K$43K
Other salaries and wagesLn 7$42K$32K$10K
Payroll taxesLn 10$9K$4K$4K
Accounting feesLn 11c$4K$4K
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$169$169
Information technologyLn 14$4K$4K
OccupancyLn 16$8K$8K$164
InterestLn 20$10K$9K$223
Depreciation, depletion and amortizationLn 22$87K$86K$1K
InsuranceLn 23$25K$22K$3K
Other expenses (24a–d)Ln 24$138K$137K$2K
All other expensesLn 24e$38K$21K$14K$2K
Total functional expensesLn 25$440K$352K$86K$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 Viewing $424K$440K−$16K$1.8M 990 PDF
FY2022 $431K$430K$54$1.8M 990 PDF
FY2021 $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 FY2023 990 (6 parts)
Part I · Summary $423,821 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $162,900$166,583
I-9 Program service revenuePrior year $292,907$305,189
I-10 Investment incomePrior year $4,840−$22,220
I-11 Other revenuePrior year −$30,119−$25,731
I-12 Total revenuePrior year $430,528$423,821
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 $112,420$115,940
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $318,054$324,328
I-18 Total expensesPrior year $430,474$440,268
I-19 Revenue less expensesPrior year $54−$16,447
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 $423,821 across 7 lines filed
Lines not itemized here account for −$26,067 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$166,583
VIII-1h Total contributions, gifts and grants$166,583
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $305,189$305,189
VIII-3 Investment incomeExcluded from tax $6,430$6,430
VIII-6 Net rental income or lossExcluded from tax $336$336
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$28,650−$28,650
VIII-12 Total revenueRelated to mission $293,164 · Unrelated business −$14,042 · Excluded from tax −$21,884$423,821
Part IX · Statement of functional expenses $440,268 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $22,987 · Management $42,689$65,676
IX-7 Other salaries and wagesPrograms $31,584 · Management $10,158$41,742
IX-10 Payroll taxesPrograms $4,469 · Management $4,053$8,522
IX-11c Accounting feesManagement $3,853$3,853
IX-12 Advertising and promotionPrograms $10,556$10,556
IX-13 Office expensesManagement $169$169
IX-14 Information technologyManagement $4,085$4,085
IX-16 OccupancyPrograms $7,736 · Management $164$7,900
IX-20 InterestPrograms $9,426 · Management $223$9,649
IX-22 Depreciation, depletion and amortizationPrograms $85,544 · Management $1,281$86,825
IX-23 InsurancePrograms $22,250 · Management $2,918$25,168
IX-24 Other expenses (24a–d)Programs $136,569 · Management $1,767$138,336
IX-24e All other expensesPrograms $21,130 · Management $14,490 · Fundraising $2,167$37,787
IX-25 Total functional expensesPrograms $352,251 · Management $85,850 · Fundraising $2,167$440,268
Part X · Balance sheet $1,986,905 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $17,738$4,061
X-2 Savings and temporary cash investmentsStart of year $319,990$407,458
X-4 Accounts receivableStart of year $12,367$7,689
X-8 Inventories for sale or useStart of year $12,483$10,731
X-9 Prepaid expenses and deferred chargesStart of year $3,171$1,834
X-10c Land, buildings and equipment, netStart of year $1,552,346$1,499,612
X-14 Intangible assetsStart of year $59,072$55,520
X-16 Total assetsStart of year $1,977,167$1,986,905
X-17 Accounts payable and accrued expensesStart of year $33,615$30,910
X-26 Total liabilitiesStart of year $180,000$202,497
X-32 Total net assets or fund balancesStart of year $1,797,167$1,784,408
X-33 Total liabilities and net assetsStart of year $1,977,167$1,986,905
Part XI · Reconciliation of net assets $1,784,408 net assets at year end
XI-1 Total revenue$423,821
XI-2 Total expenses$440,268
XI-3 Revenue less expenses−$16,447
XI-4 Net assets at start of year$1,797,167
XI-5 Net unrealized gains (losses) on investments$3,688
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,784,408

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

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