World Ice Association INC

Tax-deductible

North Pole, AK501(c)(3)Since 1990Recreation & SportsEIN 92-0133203Revenue $620K in FY2024

On file with the IRSicealaska.org2040 Richardson Hwy, 99705-5951 · North Pole, AKTax-exempt since Jul 1994Publicly supported charity — 170(b)(1)(A)(vi)

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To promote artistic and educational endeavors using Ice, to enhance and promote international friendships through cultural and artistic exchange, to preserve and display all cultures in elegant Ice exhibitions, to promote alaska and to encourage winter tourism and other economic opportunities.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Run by 300 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average deficit $28K a year · 6% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$66K
to officers and key staff · 11% of spending
Top officer’s pay higher than 59% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $45
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% 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
$620K
+35% vs prior year
Spent
$624K
To programs
93%
Net assets
$104K
By yearFY2021–FY2024
Revenue
$620K
FY2024▲ +35%
Tap a bar for its year
Revenue by fiscal year
FY2021$367K
FY2022$430K
FY2023$517K
FY2024$460K
FY2024$620K
Expenses
$624K
FY2024▼ -0.8%
Tap a bar for its year
Expenses by fiscal year
FY2021$227K
FY2022$313K
FY2023$717K
FY2024$630K
FY2024$624K
Net assets
$104K
FY2024▼ -0.9%
Tap a bar for its year
Net assets by fiscal year
FY2021$193K
FY2022$270K
FY2023$187K
FY2024$105K
FY2024$104K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1994.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $579K Management & general 7% · $45K

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; $66K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$47,010Pt VII · Sec A
President
$10,733Pt VII · Sec A
Director
$5,150Pt VII · Sec A
Director
$3,000Pt VII · Sec A
$450Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

John Kohler’s $47K as Executive Di is at the 59th 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 · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021
Natalie Coxon—$51,180$26,910$22,321—
John Kohler$47,010————
Bernie Karl$10,733————
David Smith$5,150$3,750$1,600$3,400$3,980
Steve Brice————$4,480
Heather Brice————$3,720
Dean Demarias————$3,200
Dan Rebholz$3,000————

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.

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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 15aNo

Programs and updates

Creates elegant ice exhibitions to promote artistic, educational, and cultural exchange, fostering international friendships and tourism.

Provided by the organization

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1 program · $579K · in their own filed words · FY2024
01

World ice association inc was founded in april 1990 to continue the tradition of ice sculpting in interior alaska. The tradition began with the early celebrations of spring involving winter carnivals of the 1930s. The organization is mostly volunteer driven, and is run by an 11 member board, and over 300 volunteers.

$579Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$45
Grants paid · 16 grants · $206K · 2020–2024
Unitemized GrantFY2024$75,852
Unitemized GrantFY2023$54,509
Unitemized GrantFY2022$14,400
Unitemized GrantFY2022$7,600
Unitemized GrantFY2022$3,600
Unitemized GrantFY2022$1,200
Unitemized GrantFY2022$1,000
Unitemized GrantFY2022$100
Unitemized GrantFY2021$12,800
Unitemized GrantFY2021$6,400
Unitemized GrantFY2021$3,400
Unitemized GrantFY2021$100
Unitemized GrantFY2020$12,800
Unitemized GrantFY2020$7,680
Unitemized GrantFY2020$3,200
Unitemized GrantFY2020$1,009

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$620K
Ln 12
Fees for servicesLn 2g$505K
Gifts and grantsLn 1h$53K
Other incomeLn 4–11$50K
Money outPt IX
$624K
Ln 25
Programscol B$579K
Managementcol C$45K
Owns and owesPt X
$104K
net assets · Ln 32
Cash and savingsLn 1–2$86K
Total assetsLn 16$104K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A5
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$53K
Fees for servicesLn 2g$505K
Investment incomeLn 3$12K
Other incomeLn 4–11$50K
Gains on assetsLn 7$12K
Total revenueLn 12$620K
Assets in detailPt X, end of year
CashLn 1$86K
Cash and savings togetherLn 1–2$86K
Land, buildings, equipmentLn 10c$18K
Total assetsLn 16$104K
LiabilitiesLn 26$0
Net assetsLn 32$104K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6300
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$90K$86K
Land, buildings, equipmentLn 10c$15K$18K
Total assetsLn 16$105K$104K
LiabilitiesLn 26$0$0
Net assetsLn 32$105K$104K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$76K$76K
Pay of current officers, directors and key staffLn 5$63K$63K
Other fees for servicesLn 11g$11K$11K
Advertising and promotionLn 12$10K$10K
Office expensesLn 13$138K$132K$6K
Information technologyLn 14$288$288
OccupancyLn 16$88K$88K
TravelLn 17$142K$142K
InsuranceLn 23$27K$27K
Other expenses (24a–d)Ln 24$68K$67K$1K
Total functional expensesLn 25$624K$579K$45K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $460K$630K−$169K$105K 990 PDF
FY2023 $517K$717K−$200K$187K 990 PDF
FY2022 $430K$313K$117K$270K 990 PDF
FY2021 $367K$227K$140K$193K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $620,251 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $26,402$52,657
I-9 Program service revenuePrior year $434,048$505,279
I-10 Investment income$12,000
I-11 Other revenue$50,315
I-12 Total revenuePrior year $460,450$620,251
I-13 Grants and similar amounts paidPrior year $54,509$75,852
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $56,680$63,343
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $518,412$485,246
I-18 Total expensesPrior year $629,601$624,441
I-19 Revenue less expensesPrior year −$169,151−$4,190
Part VI · Governance 10 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $620,251 across 6 lines filed
Lines not itemized here account for $50,315 of total revenue; see the IRS return.
VIII-1b Membership dues$3,139
VIII-1f All other contributions, gifts and grants$49,518
VIII-1h Total contributions, gifts and grants$52,657
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $505,279$505,279
VIII-7 Net gain or loss on sales of assetsExcluded from tax $12,000$12,000
VIII-12 Total revenueRelated to mission $505,279 · Unrelated business $54,025 · Excluded from tax $8,290$620,251
Part IX · Statement of functional expenses $624,441 across 10 lines filed
IX-2 Grants to domestic individualsPrograms $75,852$75,852
IX-5 Pay of current officers, directors and key staffPrograms $63,343$63,343
IX-11g Other fees for servicesPrograms $10,658$10,658
IX-12 Advertising and promotionManagement $10,263$10,263
IX-13 Office expensesPrograms $131,996 · Management $6,362$138,358
IX-14 Information technologyManagement $288$288
IX-16 OccupancyPrograms $87,545$87,545
IX-17 TravelPrograms $142,166$142,166
IX-23 InsuranceManagement $27,495$27,495
IX-24 Other expenses (24a–d)Programs $67,423 · Management $1,050$68,473
IX-25 Total functional expensesPrograms $578,983 · Management $45,458 · Fundraising $0$624,441
Part X · Balance sheet $103,941 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $90,345$86,156
X-10c Land, buildings and equipment, netStart of year $14,524$17,785
X-16 Total assetsStart of year $104,869$103,941
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $104,869$103,941
X-32 Total net assets or fund balancesStart of year $104,869$103,941
X-33 Total liabilities and net assetsStart of year $104,869$103,941
Part XI · Reconciliation of net assets $103,941 net assets at year end
XI-1 Total revenue$620,251
XI-2 Total expenses$624,441
XI-3 Revenue less expenses−$4,190
XI-4 Net assets at start of year$104,869
XI-8 Prior period adjustments$3,262
XI-10 Net assets at end of year$103,941

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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