Irvine Ice Foundation FY2022 filing

Tax-deductible

Irvine, CA501(c)(3)Since 2016Recreation & SportsEIN 81-1555232Revenue $20.1M in FY2022

On file with the IRSjrducks.com888 Ridge Vly, 92618-1785 · Irvine, CATax-exempt since Jun 2016Publicly supported — 509(a)(2)

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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.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$116K 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

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
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
Worth a look: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$116K
to officers and key staff · 0.6% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $133K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$72.0M
65% of total assets
Fine: liabilities are 65% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$20.1M
-40% vs prior year
Spent
$20.7M
To programs
73%
Net assets
$39.0M
By yearFY2020–FY2024
Revenue
$20.1M
FY2022▼ -40%
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
$20.7M
FY2022▲ +19%
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
$39.0M
FY2022▼ -1%
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 FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

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

73 cents of each dollar spent went to programs.

Program services 73% · $15.0M Management & general 27% · $5.7M Fundraising 0% · $10K

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

7 people listed on the 990; $116K paid to officers and key staff.

Part VII, Section A · reportable compensation
General Manager
$115,568Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President/Chairman
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$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.

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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 15aNo

Programs and updates

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

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Provided by the organization

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3 programs · $15.0M · in their own filed words · FY2022
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.

$13.3Mprogram 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.

$1.6Mprogram 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.

$192Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$20.1M
Ln 12
Fees for servicesLn 2g$16.1M
Gifts and grantsLn 1h$1.8M
Other incomeLn 4–11$1.5M
Money outPt IX
$20.7M
Ln 25
Programscol B$15.0M
Managementcol C$5.7M
Fundraisingcol D$10K
Owns and owesPt X
$39.0M
net assets · Ln 32
Cash and savingsLn 1–2$6.6M
Total assetsLn 16$111.0M
LiabilitiesLn 26$72.0M
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Government grantsLn 1e$1.1M
Fees for servicesLn 2g$16.1M
Investment incomeLn 3$712K
Other incomeLn 4–11$1.5M
Total revenueLn 12$20.1M
Assets in detailPt X, end of year
CashLn 1$6.6M
Cash and savings togetherLn 1–2$6.6M
Land, buildings, equipmentLn 10c$101.6M
Other assetsLn 15$20K
Total assetsLn 16$111.0M
LiabilitiesLn 26$72.0M
Net assetsLn 32$39.0M
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 FY22End FY22
Cash and savingsLn 1–2$4.9M$6.6M
Land, buildings, equipmentLn 10c$105.5M$101.6M
Total assetsLn 16$121.9M$111.0M
LiabilitiesLn 26$82.4M$72.0M
Net assetsLn 32$39.6M$39.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$369K$369K
Other salaries and wagesLn 7$3.2M$3.0M$221K
Pension plan contributionsLn 8$37K$37K
Other employee benefitsLn 9$288K$288K
Payroll taxesLn 10$286K$286K
Management feesLn 11a$188K$188K
Legal feesLn 11b$50K$50K
Accounting feesLn 11c$62K$62K
Other fees for servicesLn 11g$283K$62K$220K
Office expensesLn 13$483K$453K$21K$10K
Information technologyLn 14$108K$75K$32K
OccupancyLn 16$2.0M$1.4M$533K
TravelLn 17$2K$2K
InterestLn 20$2.3M$2.3M
Depreciation, depletion and amortizationLn 22$4.4M$3.3M$1.1M
InsuranceLn 23$619K$345K$275K
Other expenses (24a–d)Ln 24$5.7M$5.3M$439K
All other expensesLn 24e$394K$141K$254K
Total functional expensesLn 25$20.7M$15.0M$5.7M$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $21.4M$22.4M−$964K$36.9M 990 PDF
FY2023 $20.4M$21.5M−$1.2M$37.8M 990 PDF
FY2022 Viewing $20.1M$20.7M−$564K$39.0M 990 PDF
FY2021 $33.5M$17.5M$16.0M$39.6M 990 PDF
FY2020 $10.0M$16.0M−$5.9M$23.6M 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 FY2022 990 (6 parts)
Part I · Summary $20,138,979 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,184,386$1,789,934
I-9 Program service revenuePrior year $10,702,483$16,137,506
I-10 Investment incomePrior year $1,373,363$711,520
I-11 Other revenuePrior year $1,195,423$1,500,019
I-12 Total revenuePrior year $33,455,655$20,138,979
I-13 Grants and similar amounts paidPrior year $271,311$369,444
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,530,598$3,854,700
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $14,660,956$16,479,233
I-18 Total expensesPrior year $17,462,865$20,703,377
I-19 Revenue less expensesPrior year $15,992,790−$564,398
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 $20,138,979 across 9 lines filed
Lines not itemized here account for $817,957 of total revenue; see the IRS return.
VIII-1e Government grants$1,068,925
VIII-1f All other contributions, gifts and grants$721,009
VIII-1h Total contributions, gifts and grants$1,789,934
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $16,137,506$16,137,506
VIII-3 Investment incomeExcluded from tax $711,520$711,520
VIII-5 RoyaltiesExcluded from tax $52,020$52,020
VIII-6 Net rental income or lossExcluded from tax $567,704$567,704
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $62,338$62,338
VIII-12 Total revenueRelated to mission $16,154,383 · Unrelated business $0 · Excluded from tax $2,194,662$20,138,979
Part IX · Statement of functional expenses $20,703,377 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $369,444$369,444
IX-7 Other salaries and wagesPrograms $3,022,452 · Management $221,409$3,243,861
IX-8 Pension plan contributionsPrograms $37,185$37,185
IX-9 Other employee benefitsPrograms $287,545$287,545
IX-10 Payroll taxesPrograms $286,109$286,109
IX-11a Management feesManagement $187,990$187,990
IX-11b Legal feesManagement $50,482$50,482
IX-11c Accounting feesManagement $62,250$62,250
IX-11g Other fees for servicesPrograms $62,297 · Management $220,233$282,530
IX-13 Office expensesPrograms $452,611 · Management $20,633 · Fundraising $9,658$482,902
IX-14 Information technologyPrograms $75,460 · Management $32,137$107,597
IX-16 OccupancyPrograms $1,436,669 · Management $532,524$1,969,193
IX-17 TravelManagement $1,640$1,640
IX-20 InterestManagement $2,273,123$2,273,123
IX-22 Depreciation, depletion and amortizationPrograms $3,264,051 · Management $1,088,018$4,352,069
IX-23 InsurancePrograms $344,590 · Management $274,887$619,477
IX-24 Other expenses (24a–d)Programs $5,257,002 · Management $438,756$5,695,758
IX-24e All other expensesPrograms $140,667 · Management $253,555$394,222
IX-25 Total functional expensesPrograms $15,036,082 · Management $5,657,637 · Fundraising $9,658$20,703,377
Part X · Balance sheet $111,002,499 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $4,937,874$6,573,311
X-3 Pledges and grants receivableStart of year $197,730$942,610
X-4 Accounts receivableStart of year $1,604,962$1,418,330
X-8 Inventories for sale or useStart of year $38,479$46,850
X-9 Prepaid expenses and deferred chargesStart of year $527,779$426,653
X-10c Land, buildings and equipment, netStart of year $105,515,566$101,574,945
X-15 Other assetsStart of year $107,663$19,800
X-16 Total assetsStart of year $121,930,053$111,002,499
X-17 Accounts payable and accrued expensesStart of year $764,348$1,057,861
X-19 Deferred revenueStart of year $3,545,405$3,617,579
X-25 Other liabilitiesStart of year $15,118$0
X-26 Total liabilitiesStart of year $82,369,769$72,006,613
X-27 Net assets without donor restrictionsStart of year $39,362,554$38,995,886
X-28 Net assets with donor restrictionsStart of year $197,730$0
X-32 Total net assets or fund balancesStart of year $39,560,284$38,995,886
X-33 Total liabilities and net assetsStart of year $121,930,053$111,002,499
Part XI · Reconciliation of net assets $38,995,886 net assets at year end
XI-1 Total revenue$20,138,979
XI-2 Total expenses$20,703,377
XI-3 Revenue less expenses−$564,398
XI-4 Net assets at start of year$39,560,284
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$38,995,886

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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