To operate an affordable Ice skating rink.

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
Run by 40 volunteers and 16 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2026 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $55K a year · 7% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$110K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
28 mo
of spending, in cash
Looks good: 27.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
0.05% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+24% vs prior year
Spent
$808K
To programs
66%
Net assets
$6.5M
By yearFY2021–FY2026
Revenue
$1.1M
FY2026▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2021$493K
FY2022$569K
FY2023$735K
FY2024$744K
FY2025$882K
FY2026$1.1M
Expenses
$808K
FY2026▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2021$569K
FY2022$629K
FY2023$692K
FY2024$732K
FY2025$757K
FY2026$808K
Net assets
$6.5M
FY2026▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2021$6.1M
FY2022$6.0M
FY2023$6.1M
FY2024$6.1M
FY2025$6.2M
FY2026$6.5M

From the FY2026 Form 990 (year ending April 2026) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Dec 2001.

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

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $529K Management & general 30% · $239K Fundraising 5% · $40K

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

12 people listed on the 990; $110K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
Executive Di
$110,000Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A

Sarah Benson’s $110K as Executive Di is at the 94th percentile of top reported officer pay among 1017 $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

NameFY2026FY2025FY2024FY2023FY2022FY2021
Sarah Benson$110,000$109,000$96,388$87,538$90,000$78,346

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 Hailey Ice Park 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers affordable ice skating and promotes ice sports for community recreation and development.

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Provided by the organization

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1 program · $529K · in their own filed words · FY2025
01

Hailey ice, inc. Maintains and operates the indoor ice rink facility. Approximately 38,000 individuals enjoyed the facility this past fiscal year. Activities offered at the rink include programs and classes, youth hockey, skater sessions, hockey games, plublic skate, adult hockey skater sessions, curling as well as special groups and…

$529Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$660K
Gifts and grantsLn 1h$391K
Investment incomeLn 3$41K
Money outPt IX
$808K
Ln 25
Programscol B$529K
Managementcol C$239K
Fundraisingcol D$40K
Owns and owesPt X
$6.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$6.5M
LiabilitiesLn 26$3K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$391K
Government grantsLn 1e$11K
Fees for servicesLn 2g$660K
Investment incomeLn 3$41K
Other incomeLn 4–11$1K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$185K
SavingsLn 2$1.7M
Cash and savings togetherLn 1–2$1.9M
Land, buildings, equipmentLn 10c$4.5M
Other assetsLn 15$34K
Total assetsLn 16$6.5M
LiabilitiesLn 26$3K
Net assetsLn 32$6.5M
OperationsPt I, VI
EmployeesI 516
VolunteersI 640
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$1.4M$1.9M
Land, buildings, equipmentLn 10c$4.7M$4.5M
Total assetsLn 16$6.2M$6.5M
LiabilitiesLn 26$2K$3K
Net assetsLn 32$6.2M$6.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$264K$154K$110K
Pension plan contributionsLn 8$6K$3K$3K
Payroll taxesLn 10$20K$12K$8K
Accounting feesLn 11c$4K$4K
Professional fundraising feesLn 11e$33K$33K
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$11K$10K$690
Office expensesLn 13$3K$3K
Information technologyLn 14$2K$2K
OccupancyLn 16$115K$94K$21K
TravelLn 17$2K$275$2K
Depreciation, depletion and amortizationLn 22$169K$169K
InsuranceLn 23$33K$33K
Other expenses (24a–d)Ln 24$136K$94K$35K$6K
All other expensesLn 24e$8K$2K$6K$250
Total functional expensesLn 25$808K$529K$239K$40K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest Viewing $1.1M$808K$286K$6.5M 990 PDF
FY2025 $882K$757K$125K$6.2M 990 PDF
FY2024 $744K$732K$12K$6.1M 990 PDF
FY2023 $735K$692K$44K$6.1M 990 PDF
FY2022 $569K$629K−$61K$6.0M 990 PDF
FY2021 $493K$569K−$76K$6.1M 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 FY2026 990 (6 parts)
Part I · Summary $1,093,450 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $178,999$391,319
I-9 Program service revenuePrior year $641,586$659,794
I-10 Investment incomePrior year $56,750$40,909
I-11 Other revenuePrior year $4,331$1,428
I-12 Total revenuePrior year $881,666$1,093,450
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $286,435$290,325
I-16a Professional fundraising fees$33,000
I-17 Other expensesPrior year $470,393$484,219
I-18 Total expensesPrior year $756,828$807,544
I-19 Revenue less expensesPrior year $124,838$285,906
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsYes
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,093,450 across 7 lines filed
Lines not itemized here account for $12,115 of total revenue; see the IRS return.
VIII-1e Government grants$11,330
VIII-1f All other contributions, gifts and grants$379,989
VIII-1h Total contributions, gifts and grants$391,319
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $647,679$647,679
VIII-3 Investment incomeExcluded from tax $40,909$40,909
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,428$1,428
VIII-12 Total revenueRelated to mission $659,794 · Excluded from tax $42,337$1,093,450
Part IX · Statement of functional expenses $807,544 across 15 lines filed
IX-7 Other salaries and wagesPrograms $154,397 · Management $110,075$264,472
IX-8 Pension plan contributionsPrograms $2,691 · Management $2,994$5,685
IX-10 Payroll taxesPrograms $11,753 · Management $8,415$20,168
IX-11c Accounting feesManagement $3,825$3,825
IX-11e Professional fundraising feesFundraising $33,000$33,000
IX-11g Other fees for servicesPrograms $1,080$1,080
IX-12 Advertising and promotionManagement $10,362 · Fundraising $690$11,052
IX-13 Office expensesManagement $2,923$2,923
IX-14 Information technologyManagement $2,303$2,303
IX-16 OccupancyPrograms $93,836 · Management $21,351$115,187
IX-17 TravelPrograms $275 · Management $1,836$2,111
IX-22 Depreciation, depletion and amortizationPrograms $169,156$169,156
IX-23 InsuranceManagement $33,397$33,397
IX-24 Other expenses (24a–d)Programs $94,406 · Management $35,440 · Fundraising $5,685$135,531
IX-24e All other expensesPrograms $1,549 · Management $5,855 · Fundraising $250$7,654
IX-25 Total functional expensesPrograms $529,143 · Management $238,776 · Fundraising $39,625$807,544
Part X · Balance sheet $6,486,177 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $230,302$184,604
X-2 Savings and temporary cash investmentsStart of year $1,218,508$1,684,821
X-3 Pledges and grants receivableStart of year $34,645$36,683
X-10c Land, buildings and equipment, netStart of year $4,712,747$4,546,292
X-15 Other assetsStart of year $5,194$33,777
X-16 Total assetsStart of year $6,201,396$6,486,177
X-17 Accounts payable and accrued expensesStart of year $2,328$2,527
X-25 Other liabilities$484
X-26 Total liabilitiesStart of year $2,328$3,011
X-27 Net assets without donor restrictionsStart of year $6,195,068$6,145,166
X-28 Net assets with donor restrictionsStart of year $4,000$338,000
X-32 Total net assets or fund balancesStart of year $6,199,068$6,483,166
X-33 Total liabilities and net assetsStart of year $6,201,396$6,486,177
Part XI · Reconciliation of net assets $6,483,166 net assets at year end
XI-1 Total revenue$1,093,450
XI-2 Total expenses$807,544
XI-3 Revenue less expenses$285,906
XI-4 Net assets at start of year$6,199,068
XI-5 Net unrealized gains (losses) on investments$1,273
XI-8 Prior period adjustments−$3,081
XI-10 Net assets at end of year$6,483,166

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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