To operate an affordable Ice skating rink.

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
$78K 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
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
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$78K
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
15 mo
of spending, in cash
Looks good: 15.0 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
$17K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$493K
Spent
$569K
To programs
68%
Net assets
$6.1M
By yearFY2021–FY2026
Revenue
$493K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$493K
FY2022$569K
FY2023$735K
FY2024$744K
FY2025$882K
FY2026$1.1M
Expenses
$569K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$569K
FY2022$629K
FY2023$692K
FY2024$732K
FY2025$757K
FY2026$808K
Net assets
$6.1M
FY2021
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 FY2021 Form 990 (year ending April 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2026) →

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

68 cents of each dollar spent went to programs.

Program services 68% · $385K Management & general 29% · $163K Fundraising 4% · $21K

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

11 people listed on the 990; $78K 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
Executive Di
$78,346Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 · $385K · in their own filed words · FY2020
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…

$385Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$493K
Ln 12
Fees for servicesLn 2g$392K
Gifts and grantsLn 1h$98K
Other incomeLn 4–11$3K
Money outPt IX
$569K
Ln 25
Programscol B$385K
Managementcol C$163K
Fundraisingcol D$21K
Owns and owesPt X
$6.1M
net assets · Ln 32
Cash and savingsLn 1–2$710K
Total assetsLn 16$6.1M
LiabilitiesLn 26$17K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$98K
Government grantsLn 1e$7K
Fees for servicesLn 2g$392K
Investment incomeLn 3$782
Other incomeLn 4–11$3K
Total revenueLn 12$493K
Assets in detailPt X, end of year
CashLn 1$2K
SavingsLn 2$708K
Cash and savings togetherLn 1–2$710K
Land, buildings, equipmentLn 10c$5.4M
Total assetsLn 16$6.1M
LiabilitiesLn 26$17K
Net assetsLn 32$6.1M
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 FY21End FY21
Cash and savingsLn 1–2$432K$710K
Land, buildings, equipmentLn 10c$5.5M$5.4M
Total assetsLn 16$6.2M$6.1M
LiabilitiesLn 26$49K$17K
Net assetsLn 32$6.1M$6.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$201K$172K$15K$13K
Payroll taxesLn 10$21K$15K$6K$1K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$4K$2K$2K
Office expensesLn 13$4K$4K
OccupancyLn 16$74K$442$74K
InterestLn 20$223$223
Depreciation, depletion and amortizationLn 22$173K$173K
InsuranceLn 23$18K$18K
Other expenses (24a–d)Ln 24$64K$20K$39K$5K
All other expensesLn 24e$4K$3K$778$86
Total functional expensesLn 25$569K$385K$163K$21K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest $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 Viewing $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 FY2021 990 (6 parts)
Part I · Summary $493,121 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $69,578$97,717
I-9 Program service revenuePrior year $373,824$391,985
I-10 Investment incomePrior year $4,290$782
I-11 Other revenuePrior year $19,866$2,637
I-12 Total revenuePrior year $467,558$493,121
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $194,251$221,971
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $343,425$346,789
I-18 Total expensesPrior year $537,676$568,760
I-19 Revenue less expensesPrior year −$70,118−$75,639
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $493,121 across 7 lines filed
Lines not itemized here account for $4,059 of total revenue; see the IRS return.
VIII-1e Government grants$7,395
VIII-1f All other contributions, gifts and grants$90,322
VIII-1h Total contributions, gifts and grants$97,717
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $387,926$387,926
VIII-3 Investment incomeExcluded from tax $782$782
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $1,500 · Excluded from tax $1,137$2,637
VIII-12 Total revenueRelated to mission $391,985 · Unrelated business $1,500 · Excluded from tax $1,919$493,121
Part IX · Statement of functional expenses $568,760 across 12 lines filed
IX-7 Other salaries and wagesPrograms $172,333 · Management $14,938 · Fundraising $13,333$200,604
IX-10 Payroll taxesPrograms $14,559 · Management $5,788 · Fundraising $1,020$21,367
IX-11c Accounting feesManagement $4,275$4,275
IX-11g Other fees for servicesPrograms $1,620$1,620
IX-12 Advertising and promotionManagement $1,822 · Fundraising $1,688$3,510
IX-13 Office expensesManagement $4,321$4,321
IX-16 OccupancyPrograms $442 · Management $73,736$74,178
IX-20 InterestManagement $223$223
IX-22 Depreciation, depletion and amortizationPrograms $172,985$172,985
IX-23 InsuranceManagement $17,807$17,807
IX-24 Other expenses (24a–d)Programs $19,890 · Management $38,832 · Fundraising $5,163$63,885
IX-24e All other expensesPrograms $3,121 · Management $778 · Fundraising $86$3,985
IX-25 Total functional expensesPrograms $384,950 · Management $162,520 · Fundraising $21,290$568,760
Part X · Balance sheet $6,092,281 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $2,000$2,000
X-2 Savings and temporary cash investmentsStart of year $430,137$707,644
X-4 Accounts receivableStart of year $13,750$12,975
X-10c Land, buildings and equipment, netStart of year $5,516,805$5,369,662
X-16 Total assetsStart of year $6,164,687$6,092,281
X-17 Accounts payable and accrued expensesStart of year $2,417$10,447
X-19 Deferred revenueStart of year $11,500$6,500
X-26 Total liabilitiesStart of year $48,917$16,947
X-27 Net assets without donor restrictionsStart of year $6,089,469$6,075,334
X-32 Total net assets or fund balancesStart of year $6,115,770$6,075,334
X-33 Total liabilities and net assetsStart of year $6,164,687$6,092,281
Part XI · Reconciliation of net assets $6,075,334 net assets at year end
XI-1 Total revenue$493,121
XI-2 Total expenses$568,760
XI-3 Revenue less expenses−$75,639
XI-4 Net assets at start of year$6,115,770
XI-9 Other changes in net assets$35,203
XI-10 Net assets at end of year$6,075,334

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

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