WORLD ICE ASSOCIATION INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1990

Legal Domicile

Principal Officer

SUE MCGREW

Phone

9077995233

Tax Period

2024-07-01 to 2025-06-30

WORLD ICE ASSOCIATION INC, founded in 1990, is a small nonprofit in the Recreation & Sports sector that reported $620K in total revenue in fiscal year 2024. Revenue surged 35% from the prior year, signaling strong growth momentum.

Mission

TO PROMOTE ARTISTIC AND EDUCATIONAL ENDEAVORS USING ICE, TO ENHANCE AND PROMOTE INTERNATIONAL FRIENDSHIPS THROUGH CULTURAL AND ARTISTIC EXCHANGE, TO PRESERVE AND DISPLAY ALL CULTURES IN ELEGANT ICE EXHIBITIONS, TO PROMOTE ALASKA AND TO ENCOURAGE WINTER TOURISM AND OTHER ECONOMIC OPPORTUNITIES.

Program Service Accomplishments

Program 1

Expenses: $578,983 Revenue: $505,279

WORLD ICE ASSOCIATION INC WAS FOUNDED IN APRIL 1990 TO CONTINUE THE TRADITION OF ICE SCULPTING IN INTERIOR ALASKA. THE TRADITION BEGAN WITH THE EARLY CELEBRATIONS OF SPRING INVOLVING WINTER CARNIVALS OF THE 1930S. THE ORGANIZATION IS MOSTLY VOLUNTEER DRIVEN, AND IS RUN BY AN 11 MEMBER BOARD, AND OVER 300 VOLUNTEERS. OUR ANNUAL EVENT HAS HOSTED OVER 100 ICE ARTISTS FROM THE UNITED STATES AND INCLUDING INTERNATIONAL ARTISTS. IN PAST YEARS, ARTISTS FROM 45 COUNTRIES HAVE COMPETED IN THE WORLD ICE ART CHAMPIONSHIPS, WITH OVER 100 COMPETITION SCULPTURES AND EXHIBITION PIECES, AND THE EVER-EXPANDING ICE ATTRACTIONS IN THE KIDS PARK.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $52,657

Program Service Revenue $505,279

Investment Income $12,000

Other Revenue $50,315

TOTAL REVENUE $620,251

Expense Breakdown

Grants Paid $75,852

Salaries & Benefits $63,343

Fundraising Expenses $0

Program Expenses $578,983

Other Expenses $485,246

TOTAL EXPENSES $624,441

Year-over-Year Comparison

	2024	2023	Change
Revenue	$620,251	$460,450	+0.3%
Expenses	$624,441	$629,601	0.0%
Net Income	$-4,190	$-169,151	-1.0%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

300

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$57,743

Total Directors

$19,333

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN KOHLER	EXECUTIVE DI	40.00	Officer	$47,010	$0	$47,010
BERNIE KARL	PRESIDENT	4.00	Officer Director	$10,733	$0	$10,733
DAVID SMITH	DIRECTOR	4.00	Director	$5,150	$0	$5,150
DAN REBHOLZ	DIRECTOR	4.00	Director	$3,000	$0	$3,000
DEAN DEMARAIS	DIRECTOR	4.00	Director	$450	$0	$450
STEVE IVERSON	TREASURER	4.00	Officer Director	$0	$0	$0
LEIGH ANN HUTCHISON	SECRETARY	4.00	Officer Director	$0	$0	$0
JAMES STUGART	DIRECTOR	4.00	Director	$0	$0	$0
CHRIS FOLTZ	DIRECTOR	4.00	Director	$0	$0	$0
HEATHER BRICE	DIRECTOR	4.00	Director	$0	$0	$0
STEVE BRICE	DIRECTOR	4.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$620,251	$624,441	$103,941	$-4,190
2024	No data	No data	No data	No data
2023	$517,165	$716,868	$206,909	$-199,703
2022	$430,117	$313,169	$266,392	$116,948
2021	$366,619	$227,081	$192,644	$139,538
2019	$425,997	$401,793	$52,155	$24,204