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Park County Arena Board FY2021 filing

Tax-deductible

Cody, WY501(c)(3)Since 1999Recreation & Sports EIN 83-0328124Revenue $514K in FY2021

On file with the IRSrileyarena.comPo Box 1902, 82414-1902 · Cody, WYTax-exempt since Apr 2001Publicly supported — 509(a)(2)

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Educate the general public and the youth in the Park County, wyoming area of the benefits of recreation, specifically ice sports such as figure skating and ice hockey.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $25K a year · 5% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $77
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$413K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$514K
Spent
$474K
To programs
89%
Net assets
$1.2M
By yearFY2021–FY2025
Revenue
$514K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$514K
FY2022$441K
FY2023$440K
FY2024$720K
FY2025$363K
Expenses
$474K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$474K
FY2022$524K
FY2023$522K
FY2024$556K
FY2025$530K
Net assets
$1.2M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$1.2M
FY2022$1.1M
FY2023$1.1M
FY2024$1.2M
FY2025$1.1M

From the FY2021 Form 990 (year ending June 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2001.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $424K Management & general 11% · $50K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
Bryan Lozier
Treasurer
$0Pt VII · Sec A
Steve Corso
Vice Preside
$0Pt VII · Sec A
Jon Riley
Board Member
$0Pt VII · Sec A
Brady Lozier
Board Member
$0Pt VII · Sec A
Danielle Troll
Board Member
$0Pt VII · Sec A
See Park County Arena Board 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Teaches Park County youth and the public about the benefits of ice sports like skating and hockey.

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Provided by the organization

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1 program · $424K · in their own filed words · FY2020
01

Youth ice hockey leagues and figure skating activities with local schools using the facility during the day. Facility used for ameteur ice sports competition. Open skate times are available.

$424Kprogram 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 · FY2023
Amazonsmile FoundationFY2023$77
Total grants receivedfrom 1 funder$77

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$514K
Ln 12
Gifts and grantsLn 1h$276K
Fees for servicesLn 2g$219K
Other incomeLn 4–11$19K
Money outPt IX
$474K
Ln 25
Programscol B$424K
Managementcol C$50K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$177K
Total assetsLn 16$1.6M
LiabilitiesLn 26$413K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$276K
Government grantsLn 1e$133K
Noncash giftsLn 1g$38K
Fees for servicesLn 2g$219K
Other incomeLn 4–11$19K
Total revenueLn 12$514K
Assets in detailPt X, end of year
CashLn 1$177K
Cash and savings togetherLn 1–2$177K
Land, buildings, equipmentLn 10c$1.5M
Other assetsLn 15$635
Total assetsLn 16$1.6M
LiabilitiesLn 26$413K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 527
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
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$130K$177K
Land, buildings, equipmentLn 10c$1.6M$1.5M
Total assetsLn 16$1.7M$1.6M
LiabilitiesLn 26$528K$413K
Net assetsLn 32$1.2M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$120K$108K$12K
Payroll taxesLn 10$25K$22K$2K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$5K$5K$35
OccupancyLn 16$107K$100K$7K
InterestLn 20$10K$9K$981
Depreciation, depletion and amortizationLn 22$108K$97K$11K
InsuranceLn 23$30K$16K$13K
Other expenses (24a–d)Ln 24$54K$53K$808
All other expensesLn 24e$7K$6K$1K
Total functional expensesLn 25$474K$424K$50K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $363K$530K−$167K$1.1M 990 PDF
FY2024 $720K$556K$165K$1.2M 990 PDF
FY2023 $440K$522K−$82K$1.1M 990 PDF
FY2022 $441K$524K−$83K$1.1M 990 PDF
FY2021 Viewing $514K$474K$40K$1.2M 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 M · Noncash O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $514,143 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $290,577$276,223
I-9 Program service revenuePrior year $175,390$219,328
I-10 Investment income$0
I-11 Other revenuePrior year $19,259$18,592
I-12 Total revenuePrior year $485,226$514,143
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $131,076$144,740
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $362,367$329,565
I-18 Total expensesPrior year $493,443$474,305
I-19 Revenue less expensesPrior year −$8,217$39,838
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $514,143 across 6 lines filed
Lines not itemized here account for $18,592 of total revenue; see the IRS return.
VIII-1e Government grants$132,724
VIII-1f All other contributions, gifts and grants$143,499
VIII-1g Noncash contributions (included above)$38,500
VIII-1h Total contributions, gifts and grants$276,223
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $219,328$219,328
VIII-12 Total revenueRelated to mission $237,920$514,143
Part IX · Statement of functional expenses $474,305 across 11 lines filed
IX-7 Other salaries and wagesPrograms $107,852 · Management $11,984$119,836
IX-10 Payroll taxesPrograms $22,414 · Management $2,490$24,904
IX-11c Accounting feesManagement $2,000$2,000
IX-12 Advertising and promotionPrograms $6,946$6,946
IX-13 Office expensesPrograms $5,407 · Management $35$5,442
IX-16 OccupancyPrograms $99,860 · Management $6,697$106,557
IX-20 InterestPrograms $8,833 · Management $981$9,814
IX-22 Depreciation, depletion and amortizationPrograms $97,233 · Management $10,804$108,037
IX-23 InsurancePrograms $16,499 · Management $13,499$29,998
IX-24 Other expenses (24a–d)Programs $52,926 · Management $808$53,734
IX-24e All other expensesPrograms $5,907 · Management $1,130$7,037
IX-25 Total functional expensesPrograms $423,877 · Management $50,428 · Fundraising $0$474,305
Part X · Balance sheet $1,643,183 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $130,116$177,344
X-4 Accounts receivableStart of year $25,279$4,010
X-8 Inventories for sale or useStart of year $4,141$4,718
X-10c Land, buildings and equipment, netStart of year $1,557,525$1,456,476
X-15 Other assetsStart of year $635$635
X-16 Total assetsStart of year $1,717,696$1,643,183
X-17 Accounts payable and accrued expensesStart of year $41,108$16,459
X-26 Total liabilitiesStart of year $527,564$413,213
X-27 Net assets without donor restrictionsStart of year $1,150,132$1,189,970
X-28 Net assets with donor restrictionsStart of year $40,000$40,000
X-32 Total net assets or fund balancesStart of year $1,190,132$1,229,970
X-33 Total liabilities and net assetsStart of year $1,717,696$1,643,183
Part XI · Reconciliation of net assets $1,229,970 net assets at year end
XI-1 Total revenue$514,143
XI-2 Total expenses$474,305
XI-3 Revenue less expenses$39,838
XI-4 Net assets at start of year$1,190,132
XI-10 Net assets at end of year$1,229,970

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

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