DULUTH FIGURE SKATING CLUB INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
DULUTH FIGURE SKATING CLUB INC (EIN 41-1348977)
Tax period
2023-04-01 to 2024-03-31
Filed
2024-09-27
IRS object ID
202412719349300541
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-09-27T13:12:04-04:00ReturnTs
Tax Period End2024-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411991829PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PAUL T PACZYNSKI CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15709 GRAND AVENUEAddressLine1Txt
CityDULUTHCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55807ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN411348977EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DULUTH FIGURE SKATING CLUB INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDULUBusinessNameControlTxt
Phone2187213343PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14386 NORMANNA ROADAddressLine1Txt
CityDULUTHCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55803ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCYNTHIA SUNDPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2187213343PhoneNum
Signature2024-09-25SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL T PACZYNSKIPreparerPersonNm
PTINP01441566PTIN
Phone2186282757PhoneNum
Preparation2024-09-27PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCYNTHIA SUNDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14386 NORMANNA ROADAddressLine1Txt
CityDULUTHCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55803ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$514,336GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.DULUTHFSC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1959FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionTO PROVIDE INSTRUCTION, TESTING, SEMINARS & COMPETITIONS IN FIGURE SKATINGActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers60TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$14,875PYContributionsGrantsAmt
CY Contributions Grants$14,740CYContributionsGrantsAmt
PY Program Service Revenue$408,568PYProgramServiceRevenueAmt
CY Program Service Revenue$477,469CYProgramServiceRevenueAmt
CY Investment Income$22,127CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$423,443PYTotalRevenueAmt
CY Total Revenue$514,336CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$399,163PYOtherExpensesAmt
CY Other Expenses$445,360CYOtherExpensesAmt
PY Total Expenses$399,163PYTotalExpensesAmt
CY Total Expenses$445,360CYTotalExpensesAmt
PY Revenues Less Expenses$24,280PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$68,976CYRevenuesLessExpensesAmt
Total Assets BOY$260,824TotalAssetsBOYAmt
Total Assets EOY$329,799TotalAssetsEOYAmt
Total Liabilities BOY$6,762TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,761TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$254,062NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$323,038NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE INSTRUCTION, TESTING, SEMINARS & COMPETITIONS IN FIGURE SKATINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$445,360ExpenseAmt
Revenue$477,469RevenueAmt
DescTHE ORGANIZATION PROVIDES INSTRUCTION, TESTING, SEMINARS & COMPETITIONS IN FIGURE SKATING.Desc
Total Program Service Expenses$445,360TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCYNTHIA SUNDPersonNm
Phone2187213343PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14386 NORMANNA ROADAddressLine1Txt
CityDULUTHCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55803ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JENNY BECK
BOARD MEMBER2.00Yes (X)$0$0$0
SUE ISACKSON
BOARD MEMBER2.00Yes (X)$0$0$0
HALI JOHNS
BOARD MEMBER2.00Yes (X)$0$0$0
JESSIE KUBAT
BOARD MEMBER2.00Yes (X)$0$0$0
JAIME NELSON
BOARD MEMBER2.00Yes (X)$0$0$0
JENNIFER PETERSON
BOARD MEMBER2.00Yes (X)$0$0$0
LEA SCUDAMORE
BOARD MEMBER2.00Yes (X)$0$0$0
ELLIE STECKER
BOARD MEMBER2.00Yes (X)$0$0$0
ALEX STEINER
BOARD MEMBER2.00Yes (X)$0$0$0
KRYSTAL BOWMAN
SECRETARY4.00$0$0$0Yes (X)
JEFF MANION
PRESIDENT4.00$0$0$0Yes (X)
CYNTHIA SUND
TREASURER4.00$0$0$0Yes (X)
LEANNE WARREN
VICE PRESIDE4.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$14,740MembershipDuesAmt
Total Contributions$14,740TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ICE FEES$202,076$202,076
COMPETITION, SHOWS, MISC$197,667$197,667
LEARN TO SKATE$77,726$77,726
FieldValueIRS element (for citing)
Total Program Service Revenue$477,469TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,127TotalRevenueColumnAmt
Related Or Exempt Func Income$22,127RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$514,336TotalRevenueColumnAmt
Related Or Exempt Func Income$499,596RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,175TotalAmt
Program Services$1,175ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$78,205TotalAmt
Program Services$78,205ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$483TotalAmt
Program Services$483ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,541TotalAmt
Program Services$5,541ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$305,901TotalAmt
Program Services$305,901ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,257TotalAmt
Program Services$10,257ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MISCELLANEOUS$16,360$16,360
AWARDS AND GIFTS$14,366$14,366
BANK CHARGES$7,472$7,472
EVENTS$5,600$5,600

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$445,360TotalAmt
Program Services$445,360ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$52,492BOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$200,735BOYAmt
EOY$316,743EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,597BOYAmt
EOY$13,056EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$260,824BOYAmt
EOY$329,799EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,762BOYAmt
EOY$6,761EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,762BOYAmt
EOY$6,761EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$254,062BOYAmt
EOY$323,038EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$254,062BOYAmt
EOY$323,038EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$260,824BOYAmt
EOY$329,799EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$68,976ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,255CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,490CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,056CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,875CurrentTaxYearMinus1YearAmt
Current Tax Year$14,740CurrentTaxYearAmt
Total$68,416TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,255CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,490CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,056CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,875CurrentTaxYearMinus1YearAmt
Current Tax Year$14,740CurrentTaxYearAmt
Total$68,416TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$68,416PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$22,127CurrentTaxYearAmt
Total$22,127TotalAmt
FieldValueIRS element (for citing)
Total Support$90,543TotalSupportAmt
Gross Receipts Rltd Activities$499,596GrossReceiptsRltdActivitiesAmt
Public Support CY1700.75560PublicSupportCY170Pct
Public Support PY1700.86220PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED
FORM 990, PAGE 6, PART VI, LINE 19ALL DOCUMENTS ARE AVAILABLE UPON REQUEST
FORM 990, PART IX, LINE 11GPROFESSIONALS 78,205 0 0

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