Nonprofit · EIN 99-3578360
YELLOWSTONE ICE FOUNDATION
Tax-exempt · BILLINGS, MT 59101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,492,736 | $91,856 | $5,400,880 | $9,451,968 | $5,865 | $9,446,103 |
| December 31, 2024 | 990 | $4,057,295 | $12,072 | $4,045,223 | $4,045,223 | $0 | $4,045,223 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,425,146
- Program service revenue
- $0
- Investment income
- $67,590
- Net gain from sales of assets
- $4,786
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $29,481
- Salaries, compensation and benefits (total)
- $32,114
- Professional fundraising fees
- $0
- Accounting fees
- $6,954
- Program services (functional)
- $77,904
- Management and general (functional)
- $13,952
Balance sheet and other
- Total assets, start of year
- $4,045,223
- Total assets, end of year
- $9,451,968
- Total liabilities, end of year
- $5,865
- Net assets, end of year
- $9,446,103
- Land, buildings and equipment
- $8,380,551
- Gross receipts
- $6,743,832
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2024
- 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 |
|---|---|---|---|
| PARKER JAMES-PHIPPS | PRESIDENT Trustee or director, Officer | 2 | $0 |
| ALEX PICICCI | SECRETARY/TREASURER Trustee or director, Officer | 2 | $0 |
| MICHAEL DIBLASI | BOARD MEMBER Trustee or director | 2 | $0 |
| CASEY CONLON | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PARKER JAMES-PHIPPS | PRESIDENT Trustee or director, Officer | 2 | $0 |
| ALEX PICICCI | SECRETARY/TREASURER Trustee or director, Officer | 2 | $0 |
| MICHAEL DIBLASI | BOARD MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 715 COMMERCE WAY, BILLINGS, MT 59101-4644
- In care of
- % ALEX PICICCI
- Principal officer (990 for 2025)
- ALEX PICICCI, PO BOX 50427, BILLINGS, MT 59105
- Signed the 990
- ALEX PICICCI, SECRETARY/TREASURER
- Phone
- (406) 794-6798
- Return prepared by
- EIDE BAILLY LLP
Mission
YELLOWSTONE ICE FOUNDATION'S GOAL IS TO ESTABLISH A MULTIFUNCTIONAL INDOOR ICE FACILITY THAT WILL SERVE AS A PIVOTAL RESOURCE FOR BOTH ENTHUSIASTS AND NEWCOMERS TO ICE SPORTS WITHIN OUR COMMUNITY.
Program accomplishments
- YELLOWSTONE ICE FOUNDATION'S GOAL IS TO ESTABLISH A MULTIFUNCTIONAL INDOOR ICE FACILITY THAT WILL SERVE AS A PIVOTAL RESOURCE FOR BOTH ENTHUSIASTS AND NEWCOMERS TO ICE SPORTS WITH OUR COMMUNITY. THE FACILITY IS DESIGNED TO NOT ONLY ATTRACT JUNIOR AMATEUR AND PROFESSIONAL TEAMS, BUT ALSO TO SIGNIFICANTLY ENHANCE EXISTING PROGRAMS IN HOCKEY, CURLING, AND FIGURE SKATING THAT ARE CURRENTLY LIMITED BY INADEQUATE SPACE. FURTHERMORE, THIS DEVELOPMENT IS STRATEGICALLY LOCATED TO CATALYZE ECONOMIC GROWTH AND DRIVE TRANSFORMATIVE IMPROVEMENTS TO THE SOUTHSIDE NEIGHBORHOODS OF BILLINGS. THE PROPOSED FACILITY WILL FEATURE FLEXIBLE PROGRAMMING WITH MULTI-USE SPACES ADAPTABLE TO VARIOUS EVENTS AND SPORTS. DURING 2025, THE FOUNDATION WAS IN THE PROCESS OF SECURING FUNDING AND CONTINUING CONSTRUCTION ON THE FACILITY. THE ARENA EXPECTS TO BE OPEN IN THE MIDDLE OF 2026.Expenses $77,904
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 | Check at the IRS |
IRS record
- EIN
- 99-3578360
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N11)
- Assets (IRS master file)
- $9,451,968
- Income (IRS master file)
- $6,743,832
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,492,736 | $91,856 | $9,451,968 | IRS |
| 990 | December 2024 | $4,057,295 | $12,072 | $4,045,223 | IRS |
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 99-3578360).
Questions about YELLOWSTONE ICE FOUNDATION
- What is the EIN of YELLOWSTONE ICE FOUNDATION?
- The employer identification number (EIN) of YELLOWSTONE ICE FOUNDATION is 99-3578360.
- Is YELLOWSTONE ICE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to YELLOWSTONE ICE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does YELLOWSTONE ICE FOUNDATION 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 YELLOWSTONE ICE FOUNDATION 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 YELLOWSTONE ICE FOUNDATION 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 YELLOWSTONE ICE FOUNDATION?
- The 990 for the year ended December 31, 2025 names ALEX PICICCI.
- Who are the officers and directors of YELLOWSTONE ICE FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does YELLOWSTONE ICE FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,492,736, expenses of $91,856 and total assets of $9,451,968 at year end.
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