Nonprofit · EIN 92-3295512
FROZEN ICE SPORTS
Tax-exempt · EUGENE, OR 97405
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $41,582 | $26,618 | $14,964 | $530,124 | $0 | $530,124 |
| December 31, 2024 | 990 | $455,419 | $16,530 | $438,889 | $571,282 | $56,122 | $515,160 |
| December 31, 2023 | 990-EZ | $76,680 | $409 | $76,271 | $76,271 | – | $76,271 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $40,615
- Program service revenue
- $0
- Investment income
- $967
- 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
- $9,413
- Accounting fees
- $875
- Depreciation
- $13,679
- Program services (functional)
- $13,679
- Management and general (functional)
- $3,526
- Fundraising (functional)
- $9,413
Balance sheet and other
- Total assets, start of year
- $571,282
- Total assets, end of year
- $530,124
- Total liabilities, end of year
- $0
- Net assets, end of year
- $530,124
- Land, buildings and equipment
- $513,526
- Net assets without donor restrictions
- $530,124
- Gross receipts
- $41,582
- Employees
- 0
- State of legal domicile
- OR
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 |
|---|---|---|---|
| Kenneth Evans | President Trustee or director | 6 | $0 |
| Daniel Vishny | Treasurer Trustee or director | 6 | $0 |
| Vaden Francisco | Secretary Trustee or director | 1 | $0 |
| Stephen Smith | Director Trustee or director | 1 | $0 |
| Flint Doungchak | Director Trustee or director | 6 | $0 |
| Mitchell Boriskin | Director Trustee or director | 1 | $0 |
| Daniel Gomez | Director Trustee or director | 6 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kenneth Evans | President Trustee or director | 6 | $0 |
| Daniel Vishny | Treasurer Trustee or director | 6 | $0 |
| Vaden Francisco | Secretary Trustee or director | 1 | $0 |
| Stephen Smith | Director Trustee or director | 1 | $0 |
| Flint Doungchak | Director Trustee or director | 6 | $0 |
| Mitchell Boriskin | Director Trustee or director | 1 | $0 |
| Daniel Gomez | Director Trustee or director | 6 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kenneth Evans | President | 6 | $0 |
| Daniel Vishny | Treasurer | 6 | $0 |
| Vaden Francisco | Secretary | 1 | $0 |
| Stephen Smith | Director | 1 | $0 |
| Flint Doungchak | Director | 6 | $0 |
| Mitchell Boriskin | Director | 1 | $0 |
| Daniel Gomez | Director | 6 | $0 |
Address and contacts
- Address (IRS master file)
- 27091 BRIGGS HILL RD, EUGENE, OR 97405-9767
- Mailing address (990-N for 2022)
- 27091 Briggs Hill Rd, Eugene OR 97405
- Principal officer (990-N for 2022)
- Kenneth Evans, 27091 Briggs Hill Rd, Eugene OR 97405
- Signed the 990
- Daniel Vishny, Treasurer
- Phone
- (541) 852-3724
- Website
- frozenicesports.org
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.
Program accomplishments
- 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.Expenses $13,679
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
IRS record
- EIN
- 92-3295512
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N68)
- Assets (IRS master file)
- $530,124
- Income (IRS master file)
- $41,582
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $41,582 | $26,618 | $530,124 | XML |
| 990 | December 2024 | $455,419 | $16,530 | $571,282 | IRS |
| 990-EZ | December 2023 | $76,680 | $409 | $76,271 | XML |
| 990-N for 2022 Officer: Kenneth Evans | December 31, 2022 | ≤ $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 92-3295512).
Questions about FROZEN ICE SPORTS
- What is the EIN of FROZEN ICE SPORTS?
- The employer identification number (EIN) of FROZEN ICE SPORTS is 92-3295512.
- Is FROZEN ICE SPORTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to FROZEN ICE SPORTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FROZEN ICE SPORTS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FROZEN ICE SPORTS 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 FROZEN ICE SPORTS 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 FROZEN ICE SPORTS?
- The 990-N for 2022 names Kenneth Evans.
- Who are the officers and directors of FROZEN ICE SPORTS?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FROZEN ICE SPORTS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $41,582, expenses of $26,618 and total assets of $530,124 at year end.
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