Skip to the page content
Your donations
Passes our checks

Ice Sports Association

EIN 27-1234271 · Sioux Falls, SD

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak45 out of 100GovernanceFair58 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

OPERATE AND PROGRAM AN ICE ARENA PROVIDING PUBLIC AND PRIVATE ICE RENTAL FACILITIES TO THE COMMUNITY AND REGION WITH AN EMPHASIS ON SERVING AND GROWING YOUTH ICE SPORTS.

Income
$1.7 million
Spending
$1.8 million
Spent on programs
87%
Reserves
1 months of spending
Largest source of income
fees for its services, 71%
Employees
53
Volunteers
3
Highest pay
$93,750, general manager

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 45 out of 100. Higher than 12% of charities in its peer group (youth development, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.0 months of spending.

  • Debt

    16 of 20

    It owes 21% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 6% of income.

  • Income trend

    0 of 15

    Income fell 50% on the year before.

  • Spending floor

    15 of 15

    87% of spending went to programs and raising each dollar of donations cost 4 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 58 out of 100. Higher than 13% of charities in its peer group (youth development, $1m to $10m).

  • Independent board

    18 of 25

    3 of 3 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $1.6 million spent. WE ARE COMMITTED TO SERVING BOTH LOCAL NON-PROFIT YOUTH ASSOCIATIONS & INDIVIDUAL MEMBERS OF THE PUBLIC. IN 2024, WE PROUDLY PROVIDED OVER 9,300+ HOURS OF ICE RENTAL TIME TO LOCAL CLUBS, YOUTH AND CITIZEN ORGANIZATIONS, AND PUBLIC EVENTS.DURING THAT SAME PERIOD, WE WELCOMED MORE THAN 15,500 MEMBERS OF THE PUBLIC TO OUR REGULARLY SCHEDULED OPEN SKATE AND STICK-AND-PUCK SESSIONS. WE ALSO CONTINUE TO HOST PHYSICAL EDUCATION PROGRAMS FOR THE LOCAL HOMESCHOOLING GROUP. OUR FACILITIES ARE AVAILABLE YEAR-ROUND TO SUPPORT VARIOUS GROUP OUTINGS FOR CHURCHES, SCHOOLS AND OTHER FOR-PROFIT INSTITUTIONS.SINCE WE EXPANDED THE SUPPLY OF ICE TIME, THE COMMUNITY HAS RESPONDED WITH DEVELOPING NEW PROGRAMMING INCLUDING SLED HOCKEY FOR THE DISABLED, VARIOUS ADULT HOCKEY LEAGUES FOR PLAYERS OF ALL AGES AND SKILL LEVELS, A CURLING ASSOCIATION, AND NEW HOCKEY CLUB OFFERINGS TO BETTER MEET THE NEEDS OF THE GROWING ICE SPORTS USER COMMUNITY.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 2010.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.