DULUTH FIGURE SKATING CLUB INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
DULUTH FIGURE SKATING CLUB INC (EIN 41-1348977)
Tax period
2025-04-01 to 2026-03-31
Filed
2026-08-20
IRS object ID
202602329349301475
Schema version
2025v4.0
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)
Return2026-08-20T18:01:35-04:00ReturnTs
Tax Period End2026-03-31TaxPeriodEndDt

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 Begin2025-04-01TaxPeriodBeginDt

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
Signature2026-08-18SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL T PACZYNSKIPreparerPersonNm
PTINP01441566PTIN
Phone2186282757PhoneNum
Preparation2026-08-20PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
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$589,317GrossReceiptsAmt
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$17,262PYContributionsGrantsAmt
CY Contributions Grants$18,540CYContributionsGrantsAmt
PY Program Service Revenue$507,735PYProgramServiceRevenueAmt
CY Program Service Revenue$543,776CYProgramServiceRevenueAmt
PY Investment Income$16,217PYInvestmentIncomeAmt
CY Investment Income$27,001CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$541,214PYTotalRevenueAmt
CY Total Revenue$589,317CYTotalRevenueAmt
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$505,950PYOtherExpensesAmt
CY Other Expenses$557,760CYOtherExpensesAmt
PY Total Expenses$505,950PYTotalExpensesAmt
CY Total Expenses$557,760CYTotalExpensesAmt
PY Revenues Less Expenses$35,264PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$31,557CYRevenuesLessExpensesAmt
Total Assets BOY$365,063TotalAssetsBOYAmt
Total Assets EOY$396,620TotalAssetsEOYAmt
Total Liabilities BOY$6,761TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,761TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$358,302NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$389,859NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE INSTRUCTION, TESTING, SEMINARS & COMPETITIONS IN FIGURE SKATINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$557,760ExpenseAmt
Revenue$543,776RevenueAmt
DescTHE ORGANIZATION PROVIDES INSTRUCTION, TESTING, SEMINARS & COMPETITIONS IN FIGURE SKATING.Desc
Total Program Service Expenses$557,760TotalProgramServiceExpensesAmt
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 Document11IRPDocumentCnt
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
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 (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MELODY BOTNEN
BOARD MEMBER2.00Yes (X)$0$0$0
MEGAN KRAUSE
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
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
RACHEL THEIS
BOARD MEMBER2.00Yes (X)$0$0$0
KRYSTAL BOWMAN
SECRETARY4.00$0$0$0Yes (X)
HALI JOHNS
VICE PRESIDE4.00$0$0$0Yes (X)
JEFF MANION
PRESIDENT4.00$0$0$0Yes (X)
CYNTHIA 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$18,540MembershipDuesAmt
Total Contributions$18,540TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
COMPETITION, SHOWS, MISC$238,358$238,358
ICE FEES$227,405$227,405
LEARN TO SKATE$78,013$78,013
FieldValueIRS element (for citing)
Total Program Service Revenue$543,776TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,001TotalRevenueColumnAmt
Related Or Exempt Func Income$27,001RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$589,317TotalRevenueColumnAmt
Related Or Exempt Func Income$570,777RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,020TotalAmt
Program Services$1,020ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$85,285TotalAmt
Program Services$85,285ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$587TotalAmt
Program Services$587ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,443TotalAmt
Program Services$9,443ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$406,665TotalAmt
Program Services$406,665ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,820TotalAmt
Program Services$1,820ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,743TotalAmt
Program Services$13,743ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MISCELLANEOUS$17,277$17,277
AWARDS AND GIFTS$14,107$14,107
EVENTS$7,538$7,538
BANK CHARGES$275$275

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$557,760TotalAmt
Program Services$557,760ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$351,126BOYAmt
EOY$379,563EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$13,937BOYAmt
EOY$17,057EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$365,063BOYAmt
EOY$396,620EOYAmt

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$358,302BOYAmt
EOY$389,859EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$358,302BOYAmt
EOY$389,859EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$365,063BOYAmt
EOY$396,620EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$31,557ReconcilationRevenueExpnssAmt
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$14,056CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,875CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,740CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$17,262CurrentTaxYearMinus1YearAmt
Current Tax Year$18,540CurrentTaxYearAmt
Total$79,473TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,056CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,875CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,740CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$17,262CurrentTaxYearMinus1YearAmt
Current Tax Year$18,540CurrentTaxYearAmt
Total$79,473TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$79,473PublicSupportTotal170Amt
Total Support$79,473TotalSupportAmt
Gross Receipts Rltd Activities$1,594,325GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
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 85,285 0 0

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