DULUTH FIGURE SKATING CLUB INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
DULUTH FIGURE SKATING CLUB INC (EIN 41-1348977)
Tax period
2019-04-01 to 2020-03-31
Filed
2020-08-31
IRS object ID
202002449349300910
Schema version
2019v5.0
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)
Return2020-08-31T09:51:47-05:00ReturnTs
Tax Period End2020-03-31TaxPeriodEndDt

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 Begin2019-04-01TaxPeriodBeginDt

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
Signature2020-08-26SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL T PACZYNSKIPreparerPersonNm
PTINP01441566PTIN
Phone2186282757PhoneNum
Preparation2020-08-31PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address24.158.22.138IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-08-31IPDt
IP Tm09:51:47IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id9D938B313016BE8C87E796BB03375D39DF533CB4AtSubmissionCreationDeviceId
At Submission Filing Device IdCB6F17F0DB61BBF0FC816FC1AB59BCCFB5775AFFAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-11-19 02:30:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCINDY SUNDPrincipalOfficerNm
Gross Receipts$311,889GrossReceiptsAmt
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$13,380PYContributionsGrantsAmt
CY Contributions Grants$12,255CYContributionsGrantsAmt
PY Program Service Revenue$323,806PYProgramServiceRevenueAmt
CY Program Service Revenue$299,634CYProgramServiceRevenueAmt
PY Investment Income$10,717PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$347,903PYTotalRevenueAmt
CY Total Revenue$311,889CYTotalRevenueAmt
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$343,842PYOtherExpensesAmt
CY Other Expenses$322,977CYOtherExpensesAmt
PY Total Expenses$343,842PYTotalExpensesAmt
CY Total Expenses$322,977CYTotalExpensesAmt
PY Revenues Less Expenses$4,061PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$11,088CYRevenuesLessExpensesAmt
Total Assets BOY$230,775TotalAssetsBOYAmt
Total Assets EOY$229,832TotalAssetsEOYAmt
Total Liabilities EOY$10,145TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$230,775NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$219,687NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE INSTRUCTION, TESTING, SEMINARS & COMPETITIONS IN FIGURE SKATINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$322,977ExpenseAmt
Revenue$299,634RevenueAmt
DescTHE ORGANIZATION PROVIDES INSTRUCTION, TESTING, SEMINARS & COMPETITIONS IN FIGURE SKATING.Desc
Total Program Service Expenses$322,977TotalProgramServiceExpensesAmt
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 Document8IRPDocumentCnt
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
COREY BONNEVILLE
BOARD MEMBER2.00Yes (X)$0$0$0
TRACI DOVER
BOARD MEMBER2.00Yes (X)$0$0$0
DAVID LOOD
BOARD MEMBER2.00Yes (X)$0$0$0
LEA SCUDAMORE
BOARD MEMBER2.00Yes (X)$0$0$0
NICHOLAS STERLING
BOARD MEMBER2.00Yes (X)$0$0$0
LEANNE WARREN
BOARD MEMBER2.00Yes (X)$0$0$0
KATHY JENSEN
VICE PRES4.00$0$0$0Yes (X)
JEFF MANION
PRESIDENT4.00$0$0$0Yes (X)
PATRICIA MOE
SECRETARY4.00$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$12,255MembershipDuesAmt
Total Contributions$12,255TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ICE FEES$128,954$128,954
COMPETITION, SHOWS, MISC$127,087$127,087
LEARN TO SKATE$43,593$43,593
FieldValueIRS element (for citing)
Total Program Service Revenue$299,634TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$311,889TotalRevenueColumnAmt
Related Or Exempt Func Income$299,634RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$600TotalAmt
Program Services$600ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$41,118TotalAmt
Program Services$41,118ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,521TotalAmt
Program Services$1,521ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,039TotalAmt
Program Services$5,039ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$235,347TotalAmt
Program Services$235,347ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,713TotalAmt
Program Services$1,713ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$88TotalAmt
Program Services$88ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,018TotalAmt
Program Services$10,018ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MISCELLANEOUS$11,860$11,860
AWARDS & GIFTS$7,530$7,530
BANK CHARGES$4,052$4,052
EVENTS/ACTIVITIES$3,930$3,930

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$161TotalAmt
Program Services$161ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$322,977TotalAmt
Program Services$322,977ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$13,841BOYAmt
EOY$19,874EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$210,090BOYAmt
EOY$209,958EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,844BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$230,775BOYAmt
EOY$229,832EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$10,145EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$10,145EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$230,775BOYAmt
EOY$219,687EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$230,775BOYAmt
EOY$219,687EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$230,775BOYAmt
EOY$229,832EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$11,088ReconcilationRevenueExpnssAmt
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$14,545CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,748CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,150CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13,380CurrentTaxYearMinus1YearAmt
Current Tax Year$12,255CurrentTaxYearAmt
Total$69,078TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,545CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,748CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,150CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13,380CurrentTaxYearMinus1YearAmt
Current Tax Year$12,255CurrentTaxYearAmt
Total$69,078TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$69,078PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,567CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,840CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,721CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,717CurrentTaxYearMinus1YearAmt
Total$38,845TotalAmt
FieldValueIRS element (for citing)
Total Support$107,923TotalSupportAmt
Gross Receipts Rltd Activities$954,218GrossReceiptsRltdActivitiesAmt
Public Support CY1700.64010PublicSupportCY170Pct
Public Support PY1700.59790PublicSupportPY170Pct
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 41,118 0 0

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