Irvine Ice Foundation

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Provide orange county with cultural and education programs including instructions on Ice hockey, skating and related sports for grammar school, high school and college programs and the general public through operation of an Ice skating facility in orange county, california. Provide for the welfare of young people by the conduct of charitable activities and maintenance of services and facilities that will contribute to their physical, social, mental and spiritual health at a minimum cost to them or, where appropriate, at no cost to them.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-1555232) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
Run by 45 volunteers and 201 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
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
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average surplus $1.5M a year · 7% of revenue · last 5 filings
A surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
82% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$129K
to officers and key staff · 0.6% of spending
Pay to officers and key staff is 0.6% of spending.
Part VII, Section A
3.0 mo
of spending, in cash
3.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $133K
2 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$68.3M
65% of total assets
Liabilities are 65% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$21.4M
+5% vs prior year
Spent
$22.4M
To programs
82%
Net assets
$36.9M
By yearFY2020–FY2024
Revenue
$21.4M
FY2024▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$10.0M
FY2021$33.5M
FY2022$20.1M
FY2023$20.4M
FY2024$21.4M
Expenses
$22.4M
FY2024▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$16.0M
FY2021$17.5M
FY2022$20.7M
FY2023$21.5M
FY2024$22.4M
Net assets
$36.9M
FY2024▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$23.6M
FY2021$39.6M
FY2022$39.0M
FY2023$37.8M
FY2024$36.9M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2016.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $18.4M Management & general 18% · $3.9M Fundraising 0% · $29K

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

8 people listed on the 990; $129K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
General Manager
$129,190Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President/Chairman
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Shayne Arsenault’s $129K as General Manager is at the 3rd percentile of top reported officer pay among 290 $10–100M 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

NameFY2024FY2023FY2022FY2021FY2020
Shayne Arsenault$129,190$131,180$115,568$115,000—
Edward Hawkins————$117,521

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 Irvine Ice Foundation 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 15aNo

Programs and updates

Offers ice hockey, skating, and sports programs for all ages, promoting youth welfare and health.

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3 programs · $18.4M · in their own filed words · FY2024
01

Club Travel Hockey

Irvine ice foundation consisting of anaheim JR ducks, anaheim lady ducks, JR gulls and anaheim ducks high school hockey league is a youth hockey organization dedicated to the development of our players at every skill level.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-1555232) · Dispute this line
$15.3Mprogram expense
02

Hockey Programs

Irvine ice foundation offers several programs from learn to play hockey, hockey initiation, and organized recreational leagues. - learn to play hockey - provides new players with on-ice sessions with professional coaches.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-1555232) · Dispute this line
$2.9Mprogram expense
03

Figure Skating

Learn to skate classes offer various levels and classes providing a fun environment for skaters to learn and grow. Skating academy develops the complete skater by training technique, artistry and athleticism.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-1555232) · Dispute this line
$300Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$133K
Grants paid · 8 grants · $1.5M · 2020–2024
Unitemized GrantFY2024$298,889
Unitemized GrantFY2024$22,196
Unitemized GrantFY2023$327,188
Unitemized GrantFY2023$13,582
Unitemized GrantFY2022$355,862
Unitemized GrantFY2022$13,582
Unitemized GrantFY2021$271,311
Unitemized GrantFY2020$180,052

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$21.4M
Ln 12
Fees for servicesLn 2g$18.4M
Other incomeLn 4–11$2.3M
Gifts and grantsLn 1h$754K
Money outPt IX
$22.4M
Ln 25
Programscol B$18.4M
Managementcol C$3.9M
Fundraisingcol D$29K
Owns and owesPt X
$36.9M
net assets · Ln 32
Cash and savingsLn 1–2$5.6M
Total assetsLn 16$105.2M
LiabilitiesLn 26$68.3M
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$754K
Fees for servicesLn 2g$18.4M
Investment incomeLn 3$2K
Other incomeLn 4–11$2.3M
Total revenueLn 12$21.4M
Assets in detailPt X, end of year
CashLn 1$2.7M
SavingsLn 2$2.9M
Cash and savings togetherLn 1–2$5.6M
Accounts receivableLn 4$2.8M
Inventories for sale or useLn 8$42K
Prepaid expenses and deferred chargesLn 9$537K
Land, buildings, equipmentLn 10c$96.2M
Other assetsLn 15$4K
Total assetsLn 16$105.2M
LiabilitiesLn 26$68.3M
Net assetsLn 32$36.9M
OperationsPt I, VI
EmployeesI 5201
VolunteersI 645
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$6.2M$5.6M
Land, buildings, equipmentLn 10c$99.4M$96.2M
Total assetsLn 16$108.0M$105.2M
LiabilitiesLn 26$70.2M$68.3M
Net assetsLn 32$37.8M$36.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$321K$321K
Other salaries and wagesLn 7$4.0M$4.0M
Pension plan contributionsLn 8$49K$49K
Other employee benefitsLn 9$330K$330K
Payroll taxesLn 10$362K$362K
Management feesLn 11a$207K$207K
Legal feesLn 11b$111K$111K
Accounting feesLn 11c$58K$58K
Other fees for servicesLn 11g$685K$53K$633K
Advertising and promotionLn 12$18K$18K
Office expensesLn 13$584K$535K$19K$29K
Information technologyLn 14$108K$76K$32K
OccupancyLn 16$1.6M$1.2M$405K
TravelLn 17$7K$7K
Conferences, conventions and meetingsLn 19$199$199
InterestLn 20$1.9M$1.4M$480K
Depreciation, depletion and amortizationLn 22$4.3M$3.2M$1.1M
InsuranceLn 23$893K$682K$211K
Other expenses (24a–d)Ln 24$6.5M$6.0M$463K
All other expensesLn 24e$414K$195K$219K
Total functional expensesLn 25$22.4M$18.4M$3.9M$29K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $21.4M$22.4M−$964K$36.9M 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $20.4M$21.5M−$1.2M$37.8M 990 PDF
FY2022Filed with the IRS Nov 13, 2023 $20.1M$20.7M−$564K$39.0M 990 PDF
FY2021Filed with the IRS Nov 9, 2022 $33.5M$17.5M$16.0M$39.6M 990 PDF
FY2020Filed with the IRS Nov 8, 2021 $10.0M$16.0M−$5.9M$23.6M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $21,433,449 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $696,307$754,059
I-9 Program service revenuePrior year $17,547,496$18,376,678
I-10 Investment incomePrior year $93,620$1,634
I-11 Other revenuePrior year $2,036,629$2,301,078
I-12 Total revenuePrior year $20,374,052$21,433,449
I-13 Grants and similar amounts paidPrior year $340,770$321,085
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,228,541$4,756,897
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $16,965,310$17,319,579
I-18 Total expensesPrior year $21,534,621$22,397,561
I-19 Revenue less expensesPrior year −$1,160,569−$964,112
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $21,433,449 across 7 lines filed
Lines not itemized here account for $1,488,219 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$754,059
VIII-1h Total contributions, gifts and grants$754,059
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $18,376,678$18,376,678
VIII-3 Investment incomeExcluded from tax $1,634$1,634
VIII-6 Net rental income or lossExcluded from tax $745,887$745,887
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $66,972$66,972
VIII-12 Total revenueRelated to mission $18,376,678 · Unrelated business $0 · Excluded from tax $2,302,712$21,433,449
Part IX · Statement of functional expenses $22,397,561 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $321,085$321,085
IX-7 Other salaries and wagesPrograms $4,015,619$4,015,619
IX-8 Pension plan contributionsPrograms $49,003$49,003
IX-9 Other employee benefitsPrograms $330,054$330,054
IX-10 Payroll taxesPrograms $362,221$362,221
IX-11a Management feesManagement $206,845$206,845
IX-11b Legal feesManagement $110,833$110,833
IX-11c Accounting feesManagement $57,675$57,675
IX-11g Other fees for servicesPrograms $52,569 · Management $632,636$685,205
IX-12 Advertising and promotionManagement $18,364$18,364
IX-13 Office expensesPrograms $535,230 · Management $19,254 · Fundraising $29,183$583,667
IX-14 Information technologyPrograms $75,775 · Management $32,020$107,795
IX-16 OccupancyPrograms $1,174,610 · Management $405,387$1,579,997
IX-17 TravelManagement $7,268$7,268
IX-19 Conferences, conventions and meetingsManagement $199$199
IX-20 InterestPrograms $1,440,406 · Management $480,135$1,920,541
IX-22 Depreciation, depletion and amortizationPrograms $3,195,494 · Management $1,065,165$4,260,659
IX-23 InsurancePrograms $682,113 · Management $211,245$893,358
IX-24 Other expenses (24a–d)Programs $6,010,332 · Management $463,260$6,473,592
IX-24e All other expensesPrograms $194,513 · Management $219,068$413,581
IX-25 Total functional expensesPrograms $18,439,024 · Management $3,929,354 · Fundraising $29,183$22,397,561
Part X · Balance sheet $105,180,097 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $3,152,278$2,703,028
X-2 Savings and temporary cash investmentsStart of year $3,068,856$2,911,244
X-4 Accounts receivableStart of year $1,715,064$2,773,663
X-8 Inventories for sale or useStart of year $41,077$41,872
X-9 Prepaid expenses and deferred chargesStart of year $646,368$536,927
X-10c Land, buildings and equipment, netStart of year $99,376,625$96,209,763
X-15 Other assetsStart of year $3,600$3,600
X-16 Total assetsStart of year $108,003,868$105,180,097
X-17 Accounts payable and accrued expensesStart of year $964,178$1,007,698
X-19 Deferred revenueStart of year $4,153,942$4,595,265
X-23 Secured mortgages and notes payableStart of year $65,050,431$62,705,929
X-26 Total liabilitiesStart of year $70,168,551$68,308,892
X-27 Net assets without donor restrictionsStart of year $37,835,317$36,871,205
X-32 Total net assets or fund balancesStart of year $37,835,317$36,871,205
X-33 Total liabilities and net assetsStart of year $108,003,868$105,180,097
Part XI · Reconciliation of net assets $36,871,205 net assets at year end
XI-1 Total revenue$21,433,449
XI-2 Total expenses$22,397,561
XI-3 Revenue less expenses−$964,112
XI-4 Net assets at start of year$37,835,317
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$36,871,205

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

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