DULUTH FIGURE SKATING CLUB INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
DULUTH FIGURE SKATING CLUB INC (EIN 41-1348977)
Tax period
2021-04-01 to 2022-03-31
Filed
2022-10-11
IRS object ID
202222849349300927
Schema version
2021v4.0
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)
Return2022-10-11T13:01:41-04:00ReturnTs
Tax Period End2022-03-31TaxPeriodEndDt

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 Begin2021-04-01TaxPeriodBeginDt

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)
PersonCINDY SUNDPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2187213343PhoneNum
Signature2022-10-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCYNTHIAPersonFirstNm
Person LastSUNDPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL T PACZYNSKIPreparerPersonNm
PTINP01441566PTIN
Phone2186282757PhoneNum
Preparation2022-10-11PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCINDY SUNDPrincipalOfficerNm
Gross Receipts$344,687GrossReceiptsAmt
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 Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers60TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$12,490PYContributionsGrantsAmt
CY Contributions Grants$14,056CYContributionsGrantsAmt
PY Program Service Revenue$140,492PYProgramServiceRevenueAmt
CY Program Service Revenue$326,748CYProgramServiceRevenueAmt
PY Investment Income$41,602PYInvestmentIncomeAmt
CY Investment Income$3,883CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$194,584PYTotalRevenueAmt
CY Total Revenue$344,687CYTotalRevenueAmt
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$158,034PYOtherExpensesAmt
CY Other Expenses$371,142CYOtherExpensesAmt
PY Total Expenses$158,034PYTotalExpensesAmt
CY Total Expenses$371,142CYTotalExpensesAmt
PY Revenues Less Expenses$36,550PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$26,455CYRevenuesLessExpensesAmt
Total Assets BOY$262,616TotalAssetsBOYAmt
Total Assets EOY$233,361TotalAssetsEOYAmt
Total Liabilities BOY$6,379TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,579TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$256,237NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$229,782NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE INSTRUCTION, TESTING, SEMINARS & COMPETITIONS IN FIGURE SKATINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$371,142ExpenseAmt
Revenue$326,748RevenueAmt
DescTHE ORGANIZATION PROVIDES INSTRUCTION, TESTING, SEMINARS & COMPETITIONS IN FIGURE SKATING.Desc
Total Program Service Expenses$371,142TotalProgramServiceExpensesAmt
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 Document4IRPDocumentCnt
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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
Phone2186283618PhoneNum

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 (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JENNIFER BECK
BOARD MEMBER2.00Yes (X)$0$0$0
BILL BEYER
BOARD MEMBER2.00Yes (X)$0$0$0
TRACI DOVER
BOARD MEMBER2.00Yes (X)$0$0$0
SUSAN ISAACSON
BOARD MEMBER2.00Yes (X)$0$0$0
HALI JOHNS
BOARD MEMBER2.00Yes (X)$0$0$0
JAMIE NELSON
BOARD MEMBER2.00Yes (X)$0$0$0
LEA SCUDAMORE
BOARD MEMBER2.00Yes (X)$0$0$0
LEANNE WARREN
BOARD MEMBER2.00Yes (X)$0$0$0
KRYSTAL BOWMAN
SECRETARY4.00$0$0$0Yes (X)
DON KITSON
VICE PRESIDE4.00$0$0$0Yes (X)
JEFF MANION
PRESIDENT4.00$0$0$0Yes (X)
CINDY SUND
TREASURER4.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$14,056MembershipDuesAmt
Total Contributions$14,056TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ICE FEES$146,773$146,773
COMPETITION, SHOWS, MISC$113,518$113,518
LEARN TO SKATE$66,457$66,457
FieldValueIRS element (for citing)
Total Program Service Revenue$326,748TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,883TotalRevenueColumnAmt
Related Or Exempt Func Income$3,883RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$344,687TotalRevenueColumnAmt
Related Or Exempt Func Income$330,631RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$615TotalAmt
Program Services$615ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$57,353TotalAmt
Program Services$57,353ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$778TotalAmt
Program Services$778ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,935TotalAmt
Program Services$4,935ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$265,919TotalAmt
Program Services$265,919ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,104TotalAmt
Program Services$1,104ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,002TotalAmt
Program Services$11,002ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MISCELLANEOUS$11,899$11,899
AWARDS AND GIFTS$7,704$7,704
BANK CHARGES$5,748$5,748
EVENTS$2,927$2,927

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,158TotalAmt
Program Services$1,158ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$371,142TotalAmt
Program Services$371,142ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$20,136BOYAmt
EOY$12,474EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$236,553BOYAmt
EOY$211,428EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,927BOYAmt
EOY$9,459EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$262,616BOYAmt
EOY$233,361EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,379BOYAmt
EOY$3,579EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,379BOYAmt
EOY$3,579EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$256,237BOYAmt
EOY$229,782EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$256,237BOYAmt
EOY$229,782EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$262,616BOYAmt
EOY$233,361EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$26,455ReconcilationRevenueExpnssAmt
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$14,150CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,380CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,255CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,490CurrentTaxYearMinus1YearAmt
Current Tax Year$14,056CurrentTaxYearAmt
Total$66,331TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,150CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,380CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,255CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,490CurrentTaxYearMinus1YearAmt
Current Tax Year$14,056CurrentTaxYearAmt
Total$66,331TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$66,331PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,721CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,717CurrentTaxYearMinus3YearsAmt
Total$22,438TotalAmt
FieldValueIRS element (for citing)
Total Support$88,769TotalSupportAmt
Gross Receipts Rltd Activities$1,466,943GrossReceiptsRltdActivitiesAmt
Public Support CY1700.74720PublicSupportCY170Pct
Public Support PY1700.64880PublicSupportPY170Pct
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 57,353 0 0

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