DULUTH FIGURE SKATING CLUB INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
DULUTH FIGURE SKATING CLUB INC (EIN 41-1348977)
Tax period
2024-04-01 to 2025-03-31
Filed
2025-08-14
IRS object ID
202542269349301964
Schema version
2024v5.0
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)
Return2025-08-14T14:18:50-04:00ReturnTs
Tax Period End2025-03-31TaxPeriodEndDt

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 Begin2024-04-01TaxPeriodBeginDt

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
Signature2025-07-31SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL T PACZYNSKIPreparerPersonNm
PTINP01441566PTIN
Phone2186282757PhoneNum
Preparation2025-08-14PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

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$541,214GrossReceiptsAmt
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$14,740PYContributionsGrantsAmt
CY Contributions Grants$17,262CYContributionsGrantsAmt
PY Program Service Revenue$477,469PYProgramServiceRevenueAmt
CY Program Service Revenue$507,735CYProgramServiceRevenueAmt
PY Investment Income$22,127PYInvestmentIncomeAmt
CY Investment Income$16,217CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$514,336PYTotalRevenueAmt
CY Total Revenue$541,214CYTotalRevenueAmt
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$445,360PYOtherExpensesAmt
CY Other Expenses$505,950CYOtherExpensesAmt
PY Total Expenses$445,360PYTotalExpensesAmt
CY Total Expenses$505,950CYTotalExpensesAmt
PY Revenues Less Expenses$68,976PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$35,264CYRevenuesLessExpensesAmt
Total Assets BOY$329,799TotalAssetsBOYAmt
Total Assets EOY$365,063TotalAssetsEOYAmt
Total Liabilities BOY$6,761TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,761TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$323,038NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$358,302NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE INSTRUCTION, TESTING, SEMINARS & COMPETITIONS IN FIGURE SKATINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$505,950ExpenseAmt
Revenue$507,735RevenueAmt
DescTHE ORGANIZATION PROVIDES INSTRUCTION, TESTING, SEMINARS & COMPETITIONS IN FIGURE SKATING.Desc
Total Program Service Expenses$505,950TotalProgramServiceExpensesAmt
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 Document10IRPDocumentCnt
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$17,262MembershipDuesAmt
Total Contributions$17,262TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ICE FEES$221,188$221,188
COMPETITION, SHOWS, MISC$205,670$205,670
LEARN TO SKATE$80,877$80,877
FieldValueIRS element (for citing)
Total Program Service Revenue$507,735TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,217TotalRevenueColumnAmt
Related Or Exempt Func Income$16,217RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$541,214TotalRevenueColumnAmt
Related Or Exempt Func Income$523,952RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,866TotalAmt
Program Services$1,866ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$86,204TotalAmt
Program Services$86,204ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$584TotalAmt
Program Services$584ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$7,616TotalAmt
Program Services$7,616ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$351,817TotalAmt
Program Services$351,817ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$367TotalAmt
Program Services$367ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,532TotalAmt
Program Services$13,532ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MISCELLANEOUS$22,573$22,573
AWARDS AND GIFTS$14,372$14,372
EVENTS$6,655$6,655
BANK CHARGES$364$364

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$505,950TotalAmt
Program Services$505,950ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$316,743BOYAmt
EOY$351,126EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$13,056BOYAmt
EOY$13,937EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$329,799BOYAmt
EOY$365,063EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

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

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,761BOYAmt
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$323,038BOYAmt
EOY$358,302EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$323,038BOYAmt
EOY$358,302EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$329,799BOYAmt
EOY$365,063EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$35,264ReconcilationRevenueExpnssAmt
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$12,490CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,056CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,875CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,740CurrentTaxYearMinus1YearAmt
Current Tax Year$17,262CurrentTaxYearAmt
Total$73,423TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,490CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,056CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,875CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,740CurrentTaxYearMinus1YearAmt
Current Tax Year$17,262CurrentTaxYearAmt
Total$73,423TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$73,423PublicSupportTotal170Amt
Total Support$73,423TotalSupportAmt
Gross Receipts Rltd Activities$1,023,548GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1700.75560PublicSupportPY170Pct
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 86,204 0 0

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