Civic Intelligence

Frozen Ice Sports

EIN 92-3295512 • 501(c)3 • Eugene, OR

990-N CoverageNTEE N68

Profile

Frozen Ice Sports is a 501(c)(3) non-profit organization founded to provide support and sustainability for ice sports in Lane County.FIS supports local government develop, improve, and maintain public facilities that provide opportunities for youth sports, nonprofit organizations, and for people of all ages, to come together and learn the importance of fitness, teamwork, and good citizenship through ice sports. Thereby allowing the community entities to have infrastructure to continue their successful operations to the benefit of all users and user groups.

27091 Briggs Hill RdEugene, OR 97405

frozenicesports.org

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$571,282

Up $495,011 (+649%) from 2023

Liabilities

$56,122

No earlier filing loaded for comparison.

Net Assets

Up

$515,160

Up $438,889 (+575%) from 2023

Operations

Revenue

Up

$455,419

Up $378,739 (+494%) from 2023

Expenses

Up

$16,530

Up $16,121 (+3942%) from 2023

Net Income

Up

$438,889

Up $362,618 (+475%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2023: $76,271Net Assets 2023: $76,2712023Assets 2024: $571,282Liabilities 2024: $56,122Net Assets 2024: $515,1602024

Highlighted filing

2024

Assets$571,282
Liabilities$56,122
Net Assets$515,160
Open 2024 Filing

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0Revenue 2023: $76,680Expenses 2023: $409Net Income 2023: $76,2712023Revenue 2024: $455,419Expenses 2024: $16,530Net Income 2024: $438,8892024

Highlighted filing

2024

Revenue$455,419
Expenses$16,530
Net Income$438,889
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$571,282
Liabilities
$56,122
Net assets
$515,160
Revenue
$455,419
Expenses
$16,530
Net income
$438,889
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.71$0.56$5.15$4.55$0.17$4.39
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.76$0.77$0.00$0.76
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.1
Gross Receipts
$455,419
Mission and Program Overview

Mission

Frozen Ice Sports is a 501(c)(3) non-profit organization founded to provide support and sustainability for ice sports in Lane County.FIS supports local government develop, improve, and maintain public facilities that provide opportunities for youth sports, nonprofit organizations, and for people of all ages, to come together and learn the importance of fitness, teamwork, and good citizenship through ice sports. Thereby allowing the community entities to have infrastructure to continue their successful operations to the benefit of all users and user groups.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$527,205-
Cash and Non-Interest-Bearing Accounts$52,794$44,077▼ $8,717
Accounts Receivable$23,477$0▼ $23,477
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$76,271$571,282▲ $495,011
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$55,000-
Accounts Payable and Accrued Expenses-$1,122-
Total Liabilities$0$56,122▲ $56,122
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$76,271$515,160▲ $438,889
Total Net Assets Fund Balance$76,271$515,160▲ $438,889
Total Liabilities and Net Assets / Fund Balance$76,271$571,282▲ $495,011

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$527,205$6,279$533,484
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kenneth EvansPresident
Daniel GomezDirector
Flint DoungchakDirector
Mitchell BoriskinDirector
Stephen SmithDirector
Vaden FranciscoSecretary
Daniel VishnyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$452,772
Program Service Revenue
$0
Investment Income
$2,647
Other Revenue
$0
All Other Contributions
$452,772
Change in Net Assets
$438,889
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,530
Total Fundraising Expense$6,708
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$6,279--$6,279
Fees for Services Other--$5,308$5,308
Fees for Services Legal-$425-$425
Interest-$257-$257
Other Expenses-$98$1,400$98
Total Functional Expenses$6,279$3,543$6,708$16,530
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Frozen Ice Sports
EIN
92-3295512
Phone
5418523724
Address
27091 Briggs Hill Rd, Eugene, OR 97405

Signing Officer

Name
Daniel Vishny
Title
Treasurer
Signed
2025-05-01

Organization Details

Legal Domicile
Or
Voting Board Members
7
Independent Board Members
0
Employees
0
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IRS990/TotalContributionsAmt0452772
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06708
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03543
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06279
IRS990/TotalFunctionalExpensesGrp/TotalAmt016530
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt056122
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt056122
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt076271
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0515160
IRS990/TotalProgramServiceExpensesAmt06279
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02647
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0455419
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt076271
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0571282
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt027091 Briggs Hill Rd
IRS990/USAddress/CityNm0Eugene
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097405
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0frozenicesports.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Daniel Vishny
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Frozen Ice Sports
ReturnHeader/Filer/BusinessNameControlTxt0FROZ
ReturnHeader/Filer/EIN0923295512
ReturnHeader/Filer/PhoneNum05418523724
ReturnHeader/Filer/USAddress/AddressLine1Txt027091 Briggs Hill Rd
ReturnHeader/Filer/USAddress/CityNm0Eugene
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097405
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-05-01T10:16:32-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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