Nonprofit · EIN 26-4786126
LIVINGSTON ICE SKATING ASSOCIATION INC
Tax-exempt · LIVINGSTON, MT 59047
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $82,490 | $65,981 | $16,509 | $252,422 | $986 | $251,436 |
| December 31, 2024 | 990 | $60,930 | $37,865 | $23,065 | $235,900 | $973 | $234,927 |
| December 31, 2023 | 990 | $210,142 | $22,693 | $187,449 | $211,862 | $0 | $211,862 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $76,595
- Program service revenue
- $1,368
- Investment income
- $4,527
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $15,555
- Salaries, compensation and benefits (total)
- $17,300
- Professional fundraising fees
- $0
- Occupancy
- $11,679
- Travel
- $811
- Depreciation
- $8,441
- Program services (functional)
- $58,930
- Management and general (functional)
- $7,051
Balance sheet and other
- Total assets, start of year
- $235,900
- Total assets, end of year
- $252,422
- Total liabilities, end of year
- $986
- Net assets, end of year
- $251,436
- Land, buildings and equipment
- $98,290
- Net assets without donor restrictions
- $251,436
- Gross receipts
- $82,490
- Employees
- 1
- Volunteers
- 45
- Year formed
- 2012
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAUREN DALZELL | BOARD MEMBER Trustee or director | 2 | $0 |
| KRIS FITZGERALD | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| ERIC LARSON | BOARD MEMBER Trustee or director, Officer | 2 | $0 |
| JON REGETTI | BOARD MEMBER Trustee or director | 2 | $0 |
| ALEX RUSSELL | BOARD TREASU Trustee or director, Officer | 2 | $0 |
| HOLLY SIENKIEWICZ | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SHELBY THORLACIUS | BOARD MEMBER Trustee or director | 2 | $0 |
| KARA WICKSTROM | BOARD MEMBER Trustee or director | 2 | $0 |
| BILL ZANONI | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAUREN DALZELL | BOARD MEMBER Trustee or director | 2 | $0 |
| KRIS FITZGERALD | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| PETER VAN HAREN | BOARD MEMBER Trustee or director | 2 | $0 |
| HEATHER JURVAKAINEN | SECRETARY Trustee or director, Officer | 2 | $0 |
| ALEX RUSSELL | BOARD TREASU Trustee or director, Officer | 2 | $0 |
| HOLLY SIENKIEWICZ | PRESIDENT Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KRIS BROWNLEE | BOARD MEMBER Trustee or director | 2 | $0 |
| LAUREN DALZELL | BOARD MEMBER Trustee or director | 2 | $0 |
| KRIS FITZGERALD | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| HEATHER HARDMAN | BOARD MEMBER Trustee or director | 2 | $0 |
| HEATHER JURVAKAINEN | SECRETARY Trustee or director, Officer | 2 | $0 |
| ALEX RUSSELL | BOARD TREASU Trustee or director | 2 | $0 |
| HOLLY SIENKIEWICZ | PRESIDENT Trustee or director, Officer | 2 | $0 |
| STEVE VAN SLYKE | BOARD MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 228, LIVINGSTON, MT 59047-0228
- Mailing address (990-N for 2022)
- PO Box 572, Livingston MT 59047
- Principal officer (990 for 2025)
- HOLLY SIENKIEWICZ
- Principal officer (990-N for 2022)
- Holly Sienkiewicz, 98 Deep Creek Rd South Fork, Livingston MT 59047
- Signed the 990
- ALEX RUSSELL, BOARD TREASURER
- Phone
- (406) 580-5047
- Website
- livingstonice.org
- Return prepared by
- JENNA KOVAGO CPA PC
Mission
BUILDING COMMUNITY ON ICE
Program accomplishments
- LIVINGSTON ICE SKATING ASSOCIATION (LISA) IDENTIFED THE NEED FOR AFFORDABLE AND ACCESSIBLE RECREATION IN THE LIVINGSTON COMMUNITY. LISA'S GOAL AND PURPOSE IS TO PROVIDE FREE, ACCESSIBLE WINTER RECREATION FOR THE PEOPLE OF PARK COUNTY AND SURROUNDING COMMUNITIES. THIS PROVIDES A PLACE TO RECREATE AND SOCIALIZE DURING THE LONG WINTERS OF LIVINGSTON AND VICINITY. DURING THE 2023-2024 SEASON, LISA HAD OVER 1,500 SKATERS VISIT THE RINK SUPPORTED BY 26 VOLUNTEERS. IN 2024 THE AMB FOUNDATION APPROVED A 30,000 GRANT FOR THE SALARY OF A GENERAL MANAGER.Expenses $58,930 · revenue $1,368
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-4786126
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N68)
- Assets (IRS master file)
- $252,422
- Income (IRS master file)
- $82,490
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $82,490 | $65,981 | $252,422 | XML |
| 990 | December 2024 | $60,930 | $37,865 | $235,900 | XML |
| 990 | December 2023 | $210,142 | $22,693 | $211,862 | XML |
| 990-N for 2022 Officer: Holly Sienkiewicz | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Holly Sienkiewicz | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: holly Sienkiewicz | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: holly sienkiewicz | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-4786126).
Questions about LIVINGSTON ICE SKATING ASSOCIATION INC
- What is the EIN of LIVINGSTON ICE SKATING ASSOCIATION INC?
- The employer identification number (EIN) of LIVINGSTON ICE SKATING ASSOCIATION INC is 26-4786126.
- Is LIVINGSTON ICE SKATING ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to LIVINGSTON ICE SKATING ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVINGSTON ICE SKATING ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIVINGSTON ICE SKATING ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVINGSTON ICE SKATING ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LIVINGSTON ICE SKATING ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names HOLLY SIENKIEWICZ.
- Who are the officers and directors of LIVINGSTON ICE SKATING ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does LIVINGSTON ICE SKATING ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $82,490, expenses of $65,981 and total assets of $252,422 at year end.
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All nonprofits in LIVINGSTON · Montana · Recreation and sports