Hailey Ice Park INC FY2025 filing

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To operate an affordable Ice skating rink.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 82-0518345) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
$109K 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

FY2025 · 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
FY2026
latest Form 990
The latest return is for FY2026, this tax year.
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
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
68%
of spending
68% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$109K
to officers and key staff · 14% of spending
Pay to officers and key staff is 14% of spending.
Part VII, Section A
23.0 mo
of spending, in cash
23.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.04% of total assets
Liabilities are 0.04% of assets.
Pt X · Ln 26
Independent board members
11
of 11 voting members
11 of 11 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$882K
+19% vs prior year
Spent
$757K
To programs
68%
Net assets
$6.2M
By yearFY2021–FY2026
Revenue
$882K
FY2025▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2021$493K
FY2022$569K
FY2023$735K
FY2024$744K
FY2025$882K
FY2026$1.1M
Expenses
$757K
FY2025▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2021$569K
FY2022$629K
FY2023$692K
FY2024$732K
FY2025$757K
FY2026$808K
Net assets
$6.2M
FY2025▲ +2%
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 FY2025 Form 990 (year ending April 2025) · figures checked against the IRS filing · see the original

You’re viewing the FY2025 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% · $512K Management & general 31% · $236K Fundraising 1% · $9K

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; $109K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Di
$109,000Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$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 →

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.

Questions for Hailey Ice Park INC

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1 program · $512K · in their own filed words · FY2024
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…

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 82-0518345) · Dispute this line
$512Kprogram 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 FY2025 990, line by line.

1The main four
Money inPt VIII
$882K
Ln 12
Fees for servicesLn 2g$642K
Gifts and grantsLn 1h$179K
Investment incomeLn 3$57K
Money outPt IX
$757K
Ln 25
Programscol B$512K
Managementcol C$236K
Fundraisingcol D$9K
Owns and owesPt X
$6.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$6.2M
LiabilitiesLn 26$2K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$179K
Fees for servicesLn 2g$642K
Investment incomeLn 3$57K
Other incomeLn 4–11$4K
Total revenueLn 12$882K
Assets in detailPt X, end of year
CashLn 1$230K
SavingsLn 2$1.2M
Cash and savings togetherLn 1–2$1.4M
Pledges and grants receivableLn 3$35K
Land, buildings, equipmentLn 10c$4.7M
Total assetsLn 16$6.2M
LiabilitiesLn 26$2K
Net assetsLn 32$6.2M
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 FY25End FY25
Cash and savingsLn 1–2$1.2M$1.4M
Land, buildings, equipmentLn 10c$4.9M$4.7M
Total assetsLn 16$6.1M$6.2M
LiabilitiesLn 26$6K$2K
Net assetsLn 32$6.1M$6.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$253K$152K$101K
Pension plan contributionsLn 8$6K$3K$3K
Payroll taxesLn 10$28K$12K$17K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$9K$3K$6K
Office expensesLn 13$2K$25$2K$25
Information technologyLn 14$2K$2K
OccupancyLn 16$104K$87K$16K
Depreciation, depletion and amortizationLn 22$171K$171K
InsuranceLn 23$34K$34K
Other expenses (24a–d)Ln 24$129K$81K$46K$3K
All other expensesLn 24e$12K$6K$7K$273
Total functional expensesLn 25$757K$512K$236K$9K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 LatestFiled with the IRS Aug 27, 2026 $1.1M$808K$286K$6.5M 990 PDF
FY2025 ViewingFiled 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
FY2023Filed 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

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $881,666 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $100,504$178,999
I-9 Program service revenuePrior year $616,153$641,586
I-10 Investment incomePrior year $23,514$56,750
I-11 Other revenuePrior year $3,782$4,331
I-12 Total revenuePrior year $743,953$881,666
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $281,941$286,435
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $450,040$470,393
I-18 Total expensesPrior year $731,981$756,828
I-19 Revenue less expensesPrior year $11,972$124,838
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 $881,666 across 6 lines filed
Lines not itemized here account for $11,173 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$178,999
VIII-1h Total contributions, gifts and grants$178,999
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $630,413$630,413
VIII-3 Investment incomeExcluded from tax $56,750$56,750
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $1,500 · Excluded from tax $2,831$4,331
VIII-12 Total revenueRelated to mission $641,586 · Unrelated business $1,500 · Excluded from tax $59,581$881,666
Part IX · Statement of functional expenses $756,828 across 13 lines filed
IX-7 Other salaries and wagesPrograms $151,641 · Management $100,871$252,512
IX-8 Pension plan contributionsPrograms $2,685 · Management $3,000$5,685
IX-10 Payroll taxesPrograms $11,601 · Management $16,637$28,238
IX-11c Accounting feesManagement $5,993$5,993
IX-11g Other fees for servicesPrograms $1,080$1,080
IX-12 Advertising and promotionManagement $2,743 · Fundraising $6,457$9,200
IX-13 Office expensesPrograms $25 · Management $2,371 · Fundraising $25$2,421
IX-14 Information technologyManagement $1,916$1,916
IX-16 OccupancyPrograms $87,113 · Management $16,429$103,542
IX-22 Depreciation, depletion and amortizationPrograms $171,438$171,438
IX-23 InsuranceManagement $33,662$33,662
IX-24 Other expenses (24a–d)Programs $80,565 · Management $45,560 · Fundraising $2,518$128,643
IX-24e All other expensesPrograms $5,545 · Management $6,680 · Fundraising $273$12,498
IX-25 Total functional expensesPrograms $511,693 · Management $235,862 · Fundraising $9,273$756,828
Part X · Balance sheet $6,201,396 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $159,617$230,302
X-2 Savings and temporary cash investmentsStart of year $990,518$1,218,508
X-3 Pledges and grants receivableStart of year $42,286$34,645
X-10c Land, buildings and equipment, netStart of year $4,883,604$4,717,941
X-16 Total assetsStart of year $6,076,025$6,201,396
X-17 Accounts payable and accrued expensesStart of year $1,172$2,328
X-26 Total liabilitiesStart of year $5,872$2,328
X-27 Net assets without donor restrictionsStart of year $6,066,153$6,195,068
X-28 Net assets with donor restrictionsStart of year $4,000$4,000
X-32 Total net assets or fund balancesStart of year $6,070,153$6,199,068
X-33 Total liabilities and net assetsStart of year $6,076,025$6,201,396
Part XI · Reconciliation of net assets $6,199,068 net assets at year end
XI-1 Total revenue$881,666
XI-2 Total expenses$756,828
XI-3 Revenue less expenses$124,838
XI-4 Net assets at start of year$6,070,153
XI-5 Net unrealized gains (losses) on investments$4,077
XI-10 Net assets at end of year$6,199,068

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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