Nonprofit · EIN 46-4457939
MISSION VALLEY ICE ARENA ASSOCIATION
Tax-exempt · POLSON, MT 59860
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $193,223 | $11,155 | $182,068 | $1,280,221 | $0 | $1,280,221 |
| December 31, 2024 | 990 | $170,337 | $6,898 | $163,439 | $1,126,836 | $0 | $1,126,836 |
| December 31, 2023 | 990 | $386,047 | $30,976 | $355,071 | $962,430 | $0 | $962,430 |
| December 31, 2022 | 990 | $491,458 | $4,911 | $486,547 | $602,677 | $0 | $602,677 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $183,630
- Program service revenue
- $0
- Investment income
- $9,593
- Net gain from sales of assets
- -$1,282
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $8,122
- Management and general (functional)
- $3,033
Balance sheet and other
- Total assets, start of year
- $1,126,836
- Total assets, end of year
- $1,280,221
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,280,221
- Land, buildings and equipment
- $946,605
- Publicly traded securities
- $221,889
- Net assets without donor restrictions
- $795,221
- Net assets with donor restrictions
- $485,000
- Gross receipts
- $206,142
- Employees
- 0
- Volunteers
- 10
- Year formed
- 2016
- 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 |
|---|---|---|---|
| Hilary Lozar | Director Trustee or director | 2 | $0 |
| Steve Todd | Director Trustee or director | 2 | $0 |
| Linda Greenwood | Director Trustee or director | 2 | $0 |
| Chuck Wall | Director Trustee or director | 2 | $0 |
| Devin Huntley | Chairman Trustee or director, Officer | 6 | $0 |
| Charlie Mizia | Director Trustee or director | 2 | $0 |
| Jamie Buhr | Director Trustee or director | 2 | $0 |
| Joel Onsager | Treasurer Trustee or director, Officer | 6 | $0 |
| Carmine Mowbray | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Linda Greenwood | Director Trustee or director | 2 | $0 |
| Chuck Wall | Director Trustee or director | 2 | $0 |
| Devin Huntley | Director Trustee or director | 6 | $0 |
| Jamie Buhr | Director Trustee or director | 2 | $0 |
| Joel Onsager | Director Trustee or director | 2 | $0 |
| Danell Thingelstad | Director Trustee or director | 3 | $0 |
| Hilary Lozar | Chairman Officer | 4 | $0 |
| Steve Lozar | Co-Chairment Officer | 1 | $0 |
| Carmine Mowbray | Treasurer Officer | 15 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Lozar | Co-Chairment Trustee or director | 0.2 | $0 |
| Linda Greenwood | Director Trustee or director | 1 | $0 |
| Chuck Wall | Director Trustee or director | 1 | $0 |
| Devin Huntley | Director Trustee or director | 1 | $0 |
| Steve Todd | Director Trustee or director | 1 | $0 |
| Jamie Buhr | Director Trustee or director | 0.5 | $0 |
| Joel Onsager | Director Trustee or director | 0.5 | $0 |
| Danell Thingelstad | Director Trustee or director | 0.5 | $0 |
| Hilary Lozar | Chairman Officer | 1 | $0 |
| Carmine Mowbray | Treasurer Officer | 2.5 | $0 |
990 for the year ended December 31, 2022: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Lozar | Co-Chairment Trustee or director | 0.2 | $0 |
| Linda Greenwood | Director Trustee or director | 1 | $0 |
| Chuck Wall | Director Trustee or director | 1 | $0 |
| Devin Huntley | Director Trustee or director | 1 | $0 |
| Steve Todd | Director Trustee or director | 1 | $0 |
| Jamie Buhr | Director Trustee or director | 0.5 | $0 |
| Joel Onsager | Director Trustee or director | 0.5 | $0 |
| Danell Thingelstad | Director Trustee or director | 0.5 | $0 |
| Hilary Lozar | Chairman Officer | 1 | $0 |
| Carmine Mowbray | Treasurer Officer | 2.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 333, POLSON, MT 59860-0333
- In care of
- % HILARY LOZAR
- Mailing address (990-N for 2022)
- PO BOX 333, POLSON MT 59860
- Principal officer (990 for 2025)
- Devin Huntley, PO Box 333, Polson, MT 59860
- Principal officer (990-N for 2022)
- Hilary Lozar, PO BOX 333, POLSON MT 59860
- Signed the 990
- Joel Onsager, Treasurer
- Phone
- (406) 883-4677
- Website
- missionvalleyicearena.com
- Return prepared by
- GAGE ACCOUNTING PC
Mission
Construct and operate an ice sport facility in the Mission Valley.
Program accomplishments
- Provide a year-round multifunction facility for recreational and competitive activities to benefit residents and visitors to the Mision Valley and Flathead Indian Reservation. Promote community physical, social and economic wellbeing.Expenses $8,122
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
- 46-4457939
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $1,280,221
- Income (IRS master file)
- $206,142
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $193,223 | $11,155 | $1,280,221 | XML |
| 990 | December 2024 | $170,337 | $6,898 | $1,126,836 | IRS |
| 990 | December 2023 | $386,047 | $30,976 | $962,430 | XML |
| 990-N for 2022 Officer: Hilary Lozar | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2022 | $491,458 | $4,911 | $602,677 | XML |
| 990-N for 2021 Officer: Hilary Lozar | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Hilary Lozar | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Carmine Mowbray | 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 46-4457939).
Questions about MISSION VALLEY ICE ARENA ASSOCIATION
- What is the EIN of MISSION VALLEY ICE ARENA ASSOCIATION?
- The employer identification number (EIN) of MISSION VALLEY ICE ARENA ASSOCIATION is 46-4457939.
- Is MISSION VALLEY ICE ARENA ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to MISSION VALLEY ICE ARENA ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MISSION VALLEY ICE ARENA ASSOCIATION 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 MISSION VALLEY ICE ARENA ASSOCIATION 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 MISSION VALLEY ICE ARENA ASSOCIATION 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 MISSION VALLEY ICE ARENA ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Devin Huntley.
- Who are the officers and directors of MISSION VALLEY ICE ARENA ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does MISSION VALLEY ICE ARENA ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $193,223, expenses of $11,155 and total assets of $1,280,221 at year end.
Other nonprofits in POLSON
- MISSION VALLEY AQUATICS EIN 43-2011432 · last filed 990 for 2025
- MISSION VALLEY JUNIOR GOLF INC EIN 81-1223255 · last filed 990-EZ for 2025
- MISSION VALLEY MARINERS INC EIN 81-0476852 · last filed 990-EZ for 2024
- POLSON FAIRGROUNDS INC EIN 81-0429937 · last filed 990-EZ for 2024
- FELLOWSHIP FITNESS INC EIN 88-3896694 · last filed 990-EZ for 2025
- MISSION VALLEY ARCHERS EIN 38-4171055 · last filed 990-N for 2025
- POLSON SKI CLUB EIN 88-1283582 · last filed 990-N for 2025
- POLSON PICKLEBALL CLUB EIN 99-3462780 · last filed 990-N for 2025