﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-25T09:01:36-00:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>037361777</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Philip L Winsor CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 205</AddressLine1Txt>
        <CityNm>Bridgewater Corners</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>05035</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>030358621</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Union Arena Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>UNIO</BusinessNameControlTxt>
      <PhoneNum>8024572500</PhoneNum>
      <USAddress>
        <AddressLine1Txt>80 Amsden Way</AddressLine1Txt>
        <CityNm>Woodstock</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>05091</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Ryan Longfield</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>8024572500</PhoneNum>
      <SignatureDt>2024-09-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Philip L Winsor CPA</PreparerPersonNm>
      <PTIN>P01281806</PTIN>
      <PhoneNum>8027708563</PhoneNum>
      <PreparationDt>2024-09-25</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 referenceDocumentId="" documentId="990" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <PrincipalOfcrBusinessName>
        <BusinessNameLine1Txt>Ryan Longfield</BusinessNameLine1Txt>
      </PrincipalOfcrBusinessName>
      <USAddress>
        <AddressLine1Txt>80 Amsden Way</AddressLine1Txt>
        <CityNm>Woodstock</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>05091</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>603169</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>www.unionarena.org</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1998</FormationYr>
      <LegalDomicileStateCd>VT</LegalDomicileStateCd>
      <ActivityOrMissionDesc>Union Arena is a multi-purpose four season community cultural and athletic facility that offers affordable and accessible healthy activities for all families in the region.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>19</TotalEmployeeCnt>
      <TotalVolunteersCnt>5</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>455599</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>446038</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>48441</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>150287</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>504040</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>596325</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>262495</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>242949</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>6171</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>400876</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>355221</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>663371</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>598170</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-159331</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-1845</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>880002</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>784386</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>234429</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>140658</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>645573</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>643728</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>Union Arenas mission is to offer affordable and accessible healthy activities for all families in the region.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>512587</ExpenseAmt>
      <RevenueAmt>603169</RevenueAmt>
      <Desc>Union Arena, Inc. UAI is a safe and supervised community gathering place for all ages, year round. Athletic activities include six months of winter ice and six weeks of summer ice for adult and youth hockey figure skating and public skating spring and fall indoor sports including field hockey, soccer, baseball and lacrosse inclement weather in VT often forces these sports indoors. Senior, preschool and handicapped exercise programs in all spring months are scheduled. Cultural activities include theater festivals, graduation ceremonies, art and craft shows, concert, antique shows and agricultural shows . Other local not for profit organizations may use the facility as a base for community events and fundraising activites.</Desc>
      <TotalProgramServiceExpensesAmt>512587</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="990D">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="990G">true</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="990G">true</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <InvestTaxExemptBondsInd>false</InvestTaxExemptBondsInd>
      <EscrowAccountInd>false</EscrowAccountInd>
      <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <IRPDocumentCnt>7</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>19</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <LicensedMoreThanOneStateInd>false</LicensedMoreThanOneStateInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <ExcsTaxSect4951Or4952Or4953Ind>false</ExcsTaxSect4951Or4952Or4953Ind>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>false</AnnualDisclosureCoveredPrsnInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>VT</StatesWhereCopyOfReturnIsFldCd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>Ryan Longfield</PersonNm>
        <PhoneNum>8024572500</PhoneNum>
        <USAddress>
          <AddressLine1Txt>80 Amsden Way</AddressLine1Txt>
          <CityNm>Woodstock</CityNm>
          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05091</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>Gunther Sihler</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHoursPerWeekRt>040.00</AverageHoursPerWeekRt>
        <KeyEmployeeInd>X</KeyEmployeeInd>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>102397</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Emo Chynoweth</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Ryan Longfield</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Harold Mayhew</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>001.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>102397</TotalReportableCompFromOrgAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ProgramServiceRevenueGrp>
        <Desc>Program receipts</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>86759</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>86759</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Ice rental Revenue</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>288994</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>288994</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Tournaments</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>25297</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>25297</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Dry floor rentals</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>1975</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1975</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Advertising/Sponsorships</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>43013</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>43013</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>446038</TotalProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt>131940</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>47</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>131893</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>25191</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>6797</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>18394</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>596325</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>446038</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>80588</TotalAmt>
        <ProgramServicesAmt>60441</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16118</ManagementAndGeneralAmt>
        <FundraisingAmt>4029</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>102397</TotalAmt>
        <ProgramServicesAmt>76798</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24575</ManagementAndGeneralAmt>
        <FundraisingAmt>1024</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>41789</TotalAmt>
        <ProgramServicesAmt>31342</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10029</ManagementAndGeneralAmt>
        <FundraisingAmt>418</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>18175</TotalAmt>
        <ProgramServicesAmt>13631</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4362</ManagementAndGeneralAmt>
        <FundraisingAmt>182</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2950</TotalAmt>
        <ManagementAndGeneralAmt>2950</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>4450</TotalAmt>
        <ProgramServicesAmt>4450</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>9924</TotalAmt>
        <ProgramServicesAmt>8436</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1389</ManagementAndGeneralAmt>
        <FundraisingAmt>99</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>0</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>0</TotalAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>6683</TotalAmt>
        <ProgramServicesAmt>6015</ProgramServicesAmt>
        <ManagementAndGeneralAmt>668</ManagementAndGeneralAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>190213</TotalAmt>
        <ProgramServicesAmt>171192</ProgramServicesAmt>
        <ManagementAndGeneralAmt>19021</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>17719</TotalAmt>
        <ProgramServicesAmt>17719</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Maintenance/Fit up equipment</Desc>
        <TotalAmt>53659</TotalAmt>
        <ProgramServicesAmt>53659</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Bank and Credit card fees</Desc>
        <TotalAmt>3000</TotalAmt>
        <ProgramServicesAmt>2700</ProgramServicesAmt>
        <ManagementAndGeneralAmt>300</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Tournaments, clinics</Desc>
        <TotalAmt>24757</TotalAmt>
        <ProgramServicesAmt>24757</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Utilities</Desc>
        <TotalAmt>41865</TotalAmt>
        <ProgramServicesAmt>41446</ProgramServicesAmt>
        <FundraisingAmt>419</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>1</TotalAmt>
        <ProgramServicesAmt>1</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>598170</TotalAmt>
        <ProgramServicesAmt>512587</ProgramServicesAmt>
        <ManagementAndGeneralAmt>79412</ManagementAndGeneralAmt>
        <FundraisingAmt>6171</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>175586</BOYAmt>
        <EOYAmt>272921</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>4300</BOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>2461007</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1949542</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>701678</BOYAmt>
        <EOYAmt>511465</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>-1562</BOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>880002</BOYAmt>
        <EOYAmt>784386</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>759</BOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <EOYAmt>5750</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>233670</BOYAmt>
        <EOYAmt>134908</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>234429</BOYAmt>
        <EOYAmt>140658</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>645573</BOYAmt>
        <EOYAmt>643728</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>645573</BOYAmt>
        <EOYAmt>643728</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>880002</BOYAmt>
        <EOYAmt>784386</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-1845</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>74086</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>218071</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>132840</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>33355</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>131940</CurrentTaxYearAmt>
        <TotalAmt>590292</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>74086</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>218071</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>132840</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>33355</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>131940</CurrentTaxYearAmt>
        <TotalAmt>590292</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>590292</PublicSupportTotal170Amt>
      <TotalSupportAmt>590292</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>31719</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>15347</DepreciationAmt>
        <BookValueAmt>16372</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>2198947</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1703854</DepreciationAmt>
        <BookValueAmt>495093</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>230341</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>230341</DepreciationAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>511465</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>Financial derivatives and other financial products</Desc>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
      </OtherSecuritiesGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal income taxes</Desc>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Debit card liability</Desc>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Payroll Liabilities</Desc>
        <Amt>5488</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Due Mascoma- Phase 2 Solar</Desc>
        <Amt>129419</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Credit card payable</Desc>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>rounding</Desc>
        <Amt>1</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>134908</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <MailSolicitationsInd>X</MailSolicitationsInd>
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <InPersonSolicitationsInd>X</InPersonSolicitationsInd>
      <SolicitationOfNonGovtGrantsInd>X</SolicitationOfNonGovtGrantsInd>
      <SolicitationOfGovtGrantsInd>X</SolicitationOfGovtGrantsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraiserActivityInfoGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1Txt>Union Arena</BusinessNameLine1Txt>
        </OrganizationBusinessName>
        <USAddress>
          <AddressLine1Txt>80 Amsden Way</AddressLine1Txt>
          <CityNm>Woodstock</CityNm>
          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05091</ZIPCd>
        </USAddress>
        <ActivityTxt>Annual appeal</ActivityTxt>
        <FundraiserControlOfFundsInd>true</FundraiserControlOfFundsInd>
        <GrossReceiptsAmt>131940</GrossReceiptsAmt>
        <NetToOrganizationAmt>131940</NetToOrganizationAmt>
      </FundraiserActivityInfoGrp>
      <TotalGrossReceiptsAmt>131940</TotalGrossReceiptsAmt>
      <TotalNetToOrganizationAmt>131940</TotalNetToOrganizationAmt>
      <LicensedStatesCd>VT</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>Annual appeal</Event1Nm>
        <GrossReceiptsEvent1Amt>131940</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>131940</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>131940</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>131940</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>131940</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="990J" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="990L" softwareId="23017659" softwareVersionNum="23.1.0.0"></IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section Tax Complaince, Line 1c</FormAndLineReferenceDesc>
        <ExplanationTxt>No gaming activities</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section Tax Compliance, Line 3b</FormAndLineReferenceDesc>
        <ExplanationTxt>No unrelated business Income</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section Tax Compliance, Line 5c</FormAndLineReferenceDesc>
        <ExplanationTxt>No prohibited trnasactions took place</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section Tax Compliance, Line 6A and 6B</FormAndLineReferenceDesc>
        <ExplanationTxt>UA normally has receipts greater than 100,000, but no contributions were solicited that were NOT tax deductible</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section Tax Compliance, Line 7 G and H</FormAndLineReferenceDesc>
        <ExplanationTxt>No intellectual properties or vehicles were received as contributions</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section Tax Compliance, Line 8, 9a and 9b</FormAndLineReferenceDesc>
        <ExplanationTxt>No donor advised funds to report</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section Tax Compliance, Line 10-13</FormAndLineReferenceDesc>
        <ExplanationTxt>Not applicable</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section B, Line 11a</FormAndLineReferenceDesc>
        <ExplanationTxt>A draft pdf of the return was circulated electronically to the Board members before a regularly scheduled meeting. The preparer was in contact with the Officers of the organization, who gave approval to file the return electronically with a paper copy submitted to the State of Vermont department of taxes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section B, Line 12-14</FormAndLineReferenceDesc>
        <ExplanationTxt>As issues arise, they are discussed at regular or special board meetings, but there are no written policies</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section B, Line 15 a and b</FormAndLineReferenceDesc>
        <ExplanationTxt>A subcommitee of the full board gathers and compiles information regarding these employees and makes a recommendation to the full board who then votes on the matter. Written minutes of these deliberations are kept with the regular board minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section B, Line 15 a and b</FormAndLineReferenceDesc>
        <ExplanationTxt>A subcommitee of the full board gathers and compiles information regarding these employees and makes a recommendation to the full board who then votes on the matter. Written minutes of these deliberations are kept with the regular board minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Section Tax compliance, Line 1c</FormAndLineReferenceDesc>
        <ExplanationTxt>No gaming activites</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>