Hailey Ice Park INC FY2023 filing

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To operate an affordable Ice skating rink.

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$88K 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
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
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$88K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
17 mo
of spending, in cash
Looks good: 17.3 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
$21K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$735K
+29% vs prior year
Spent
$692K
To programs
76%
Net assets
$6.1M
By yearFY2021–FY2026
Revenue
$735K
FY2023▲ +29%
Tap a bar for its year
Revenue by fiscal year
FY2021$493K
FY2022$569K
FY2023$735K
FY2024$744K
FY2025$882K
FY2026$1.1M
Expenses
$692K
FY2023▲ +10%
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
FY2023▲ +0.7%
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 FY2023 Form 990 (year ending April 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

76 cents of each dollar spent went to programs.

Program services 76% · $527K Management & general 15% · $101K Fundraising 9% · $64K

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

13 people listed on the 990; $88K 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
Executive Di
$87,538Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Past Preside
$0Pt VII · Sec A
Director
$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 →

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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1 program · $527K · in their own filed words · FY2022
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…

$527Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$735K
Ln 12
Fees for servicesLn 2g$592K
Gifts and grantsLn 1h$137K
Other incomeLn 4–11$3K
Money outPt IX
$692K
Ln 25
Programscol B$527K
Managementcol C$101K
Fundraisingcol D$64K
Owns and owesPt X
$6.1M
net assets · Ln 32
Cash and savingsLn 1–2$996K
Total assetsLn 16$6.1M
LiabilitiesLn 26$21K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$137K
Government grantsLn 1e$10K
Fees for servicesLn 2g$592K
Investment incomeLn 3$3K
Other incomeLn 4–11$3K
Total revenueLn 12$735K
Assets in detailPt X, end of year
CashLn 1$2K
SavingsLn 2$994K
Cash and savings togetherLn 1–2$996K
Land, buildings, equipmentLn 10c$5.0M
Total assetsLn 16$6.1M
LiabilitiesLn 26$21K
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 FY23End FY23
Cash and savingsLn 1–2$788K$996K
Land, buildings, equipmentLn 10c$5.2M$5.0M
Total assetsLn 16$6.0M$6.1M
LiabilitiesLn 26$15K$21K
Net assetsLn 32$6.0M$6.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$230K$161K$14K$55K
Payroll taxesLn 10$28K$24K$1K$3K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$8K$2K$6K
Advertising and promotionLn 12$2K$436$450$1K
Office expensesLn 13$3K$3K
OccupancyLn 16$107K$90K$17K
InterestLn 20$58$58
Depreciation, depletion and amortizationLn 22$180K$180K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$111K$62K$45K$4K
All other expensesLn 24e$12K$8K$3K$433
Total functional expensesLn 25$692K$527K$101K$64K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 LatestFiled with the IRS Aug 27, 2026 $1.1M$808K$286K$6.5M 990 PDF
FY2025Filed with the IRS Sep 25, 2025 $882K$757K$125K$6.2M 990 PDF
FY2024Filed with the IRS Sep 11, 2024 $744K$732K$12K$6.1M 990 PDF
FY2023 ViewingFiled with the IRS Aug 21, 2023 $735K$692K$44K$6.1M 990 PDF
FY2022Filed with the IRS Aug 11, 2022 $569K$629K−$61K$6.0M 990 PDF
FY2021Filed with the IRS Sep 10, 2021 $493K$569K−$76K$6.1M 990 PDF

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 $735,410 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $79,615$137,035
I-9 Program service revenuePrior year $485,392$592,401
I-10 Investment incomePrior year $181$2,611
I-11 Other revenuePrior year $3,354$3,363
I-12 Total revenuePrior year $568,542$735,410
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $226,212$257,842
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $402,994$434,060
I-18 Total expensesPrior year $629,206$691,902
I-19 Revenue less expensesPrior year −$60,664$43,508
Part VI · Governance 12 of 12 board members independent, 2 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $735,410 across 7 lines filed
Lines not itemized here account for $7,686 of total revenue; see the IRS return.
VIII-1e Government grants$10,000
VIII-1f All other contributions, gifts and grants$127,035
VIII-1h Total contributions, gifts and grants$137,035
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $584,715$584,715
VIII-3 Investment incomeExcluded from tax $2,611$2,611
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $1,500 · Excluded from tax $1,863$3,363
VIII-12 Total revenueRelated to mission $592,401 · Unrelated business $1,500 · Excluded from tax $4,474$735,410
Part IX · Statement of functional expenses $691,902 across 12 lines filed
IX-7 Other salaries and wagesPrograms $160,724 · Management $13,546 · Fundraising $55,335$229,605
IX-10 Payroll taxesPrograms $23,527 · Management $1,415 · Fundraising $3,295$28,237
IX-11c Accounting feesManagement $5,233$5,233
IX-11g Other fees for servicesPrograms $1,750 · Management $6,200$7,950
IX-12 Advertising and promotionPrograms $436 · Management $450 · Fundraising $1,229$2,115
IX-13 Office expensesManagement $2,904$2,904
IX-16 OccupancyPrograms $90,016 · Management $17,100$107,116
IX-20 InterestManagement $58$58
IX-22 Depreciation, depletion and amortizationPrograms $179,760$179,760
IX-23 InsuranceManagement $6,648$6,648
IX-24 Other expenses (24a–d)Programs $62,467 · Management $44,501 · Fundraising $3,704$110,672
IX-24e All other expensesPrograms $7,881 · Management $3,290 · Fundraising $433$11,604
IX-25 Total functional expensesPrograms $526,561 · Management $101,345 · Fundraising $63,996$691,902
Part X · Balance sheet $6,079,219 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $2,000$2,000
X-2 Savings and temporary cash investmentsStart of year $785,649$994,251
X-4 Accounts receivableStart of year $26,738$35,884
X-10c Land, buildings and equipment, netStart of year $5,214,949$5,047,084
X-16 Total assetsStart of year $6,029,336$6,079,219
X-17 Accounts payable and accrued expensesStart of year $5,397$6,278
X-19 Deferred revenueStart of year $9,269$14,763
X-26 Total liabilitiesStart of year $14,666$21,041
X-27 Net assets without donor restrictionsStart of year $6,014,670$6,037,048
X-28 Net assets with donor restrictions$21,130
X-32 Total net assets or fund balancesStart of year $6,014,670$6,058,178
X-33 Total liabilities and net assetsStart of year $6,029,336$6,079,219
Part XI · Reconciliation of net assets $6,058,178 net assets at year end
XI-1 Total revenue$735,410
XI-2 Total expenses$691,902
XI-3 Revenue less expenses$43,508
XI-4 Net assets at start of year$6,014,670
XI-10 Net assets at end of year$6,058,178

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

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