Civic Intelligence

Duluth Curling Club Inc.

990 • Fiscal year 2017 • EIN 41-0226070

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 16, 2018

327 Harbor DriveDuluth, MN 55802

(218) 727-1851

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.16x

Higher debt load relative to assets than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

69th percentile

0.27x

Higher debt load relative to revenue than 69% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

28th percentile

-4.4%

Higher net margin than 28% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

37th percentile

$9,563

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

36th percentile

-0.6%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

24th percentile

-6.9%

Faster revenue growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$729,656

Down $4,123 (-0.6%) from 2016

Net Assets

Up

$615,555

Up $7,334 (+1.2%) from 2016

Liabilities

Down

$114,101

Down $11,457 (-9.1%) from 2016

Revenue

Down

$415,846

Down $30,988 (-6.9%) from 2016

Expenses

Up

$434,051

Up $67,886 (+19%) from 2016

Net Income

Down

-$18,205

Down $98,874 (-123%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2012: $368,472Liabilities 2012: $13,927Net Assets 2012: $354,5452012Assets 2013: $419,273Liabilities 2013: $22,967Net Assets 2013: $396,3062013Assets 2014: $441,699Liabilities 2014: $11,174Net Assets 2014: $430,5252014Assets 2015: $503,233Liabilities 2015: $19,394Net Assets 2015: $483,8392015Assets 2016: $733,779Liabilities 2016: $125,558Net Assets 2016: $608,2212016Assets 2017: $729,656Liabilities 2017: $114,101Net Assets 2017: $615,5552017Assets 2018: $698,130Liabilities 2018: $68,646Net Assets 2018: $629,4842018Assets 2019: $713,138Liabilities 2019: $25,180Net Assets 2019: $687,9582019Assets 2020: $728,264Liabilities 2020: $23,767Net Assets 2020: $704,4972020Assets 2021: $791,292Liabilities 2021: $88,328Net Assets 2021: $702,9642021Assets 2022: $776,129Liabilities 2022: $59,098Net Assets 2022: $717,0312022Assets 2023: $729,388Liabilities 2023: $36,486Net Assets 2023: $692,9022023Assets 2024: $702,061Liabilities 2024: $30,810Net Assets 2024: $671,2512024Assets 2025: $735,176Liabilities 2025: $6,952Net Assets 2025: $728,2242025

Highlighted filing

2017

Assets$729,656
Liabilities$114,101
Net Assets$615,555

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2012: $349,317Expenses 2012: $310,242Net Income 2012: $39,0752012Revenue 2013: $368,841Expenses 2013: $344,251Net Income 2013: $24,5902013Revenue 2014: $412,056Expenses 2014: $342,222Net Income 2014: $69,8342014Revenue 2015: $422,717Expenses 2015: $369,092Net Income 2015: $53,6252015Revenue 2016: $446,834Expenses 2016: $366,165Net Income 2016: $80,6692016Revenue 2017: $415,846Expenses 2017: $434,051Net Income 2017: -$18,2052017Revenue 2018: $432,527Expenses 2018: $443,059Net Income 2018: -$10,5322018Revenue 2019: $528,719Expenses 2019: $471,992Net Income 2019: $56,7272019Revenue 2020: $440,722Expenses 2020: $426,935Net Income 2020: $13,7872020Revenue 2021: $272,237Expenses 2021: $285,317Net Income 2021: -$13,0802021Revenue 2022: $438,600Expenses 2022: $421,730Net Income 2022: $16,8702022Revenue 2023: $407,211Expenses 2023: $439,145Net Income 2023: -$31,9342023Revenue 2024: $535,469Expenses 2024: $556,711Net Income 2024: -$21,2422024Revenue 2025: $684,462Expenses 2025: $615,100Net Income 2025: $69,3622025

Highlighted filing

2017

Revenue$415,846
Expenses$434,051
Net Income-$18,205
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 16, 2018
Return Version
2016v3.0
Gross Receipts
$1,479,182
Mission and Program Overview

Mission

Recreational and competitive curling

Promote the amateur sport of curling

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$608,221$615,555▲ $7,334
Land, Buildings, and Equipment, Net$101,509$485,477▲ $383,968
Investments in Publicly Traded Securities$302,952$148,802▼ $154,150
Cash and Non-Interest-Bearing Accounts$317,249$83,308▼ $233,941
Prepaid Expenses and Deferred Charges$6,639$7,139▲ $500
Inventories for Sale or Use$4,520$3,672▼ $848
Accounts Receivable$910$1,258▲ $348
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$733,779$729,656▼ $4,123
Liabilities
Unsecured Notes Loans Payable$100,000$88,551▼ $11,449
Accounts Payable and Accrued Expenses$25,558$25,550▼ $8
Total Liabilities$125,558$114,101▼ $11,457
Net Assets / Fund Balance
Total Net Assets Fund Balance$608,221$615,555▲ $7,334
Total Liabilities and Net Assets / Fund Balance$733,779$729,656▼ $4,123

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$485,477$335,728$821,205
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeff HeikkilaGambling ManagerPT$9,563$9,563

Board Members and Trustees

NameTitle
Linda ChristensenPresident
Tony LaskyVice President
Andy SkildumBoard Member
Bonnie HughesBoard Member
Gary JohnsonBoard Member
Joe PoloBoard Member
Jon PetersonBoard Member
Kat GerzinaBoard Member
Margie NelsonBoard Member
Barb PayetteSecretary
Bill CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$175,617
Program Service Revenue
$81,460
Investment Income
$8
Other Revenue
$158,761
All Other Contributions
$39,850
Change in Net Assets
$-18,205
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$249,909
Salaries, Compensation, and Employee Benefits$184,142
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,670$14,592-$165,262
Occupancy$84,973$9,441-$94,414
Depreciation Depletion$33,459$3,718-$37,177
Payroll Taxes$17,764$1,116-$18,880
Office Expenses$16,515$1,835-$18,350
Insurance$9,882$1,098-$10,980
Other Expenses$7,929--$7,929
Interest$5,077--$5,077
All Other Expenses$4,496$79-$4,575
Fees for Services Accounting$2,739$304-$3,043
Total Functional Expenses$401,868$32,183$0$434,051
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$957,762
Gaming Direct Expenses$956,631
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The organization is made up of members.

Form 990, Part VI, Section A, line 7A

The governing body is made up of and elected by the memebership of the organization.

Form 990, Part VI, Section B, line 11B

The form 990 is reviewed by the board of directors for their approval prior to submission.

Form 990, Part VI, Section B, line 15

Gambling manager compensation is determined by examination of compensation paid to similar organizations. All compensation is reviewed and approved annually by the board.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
Duluth Curling Club Inc
EIN
41-0226070
Phone
2187271851
Address
327 Harbor Drive, Duluth, MN 55802

Signing Officer

Name
Linda Christensen
Title
President
Phone
2187271851
Signed
2018-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Christensen
Legal Domicile
Mn
Voting Board Members
11
Independent Board Members
11
Employees
37
Volunteers
0

Preparer

Firm
Wipfli LLP
Address
1502 London Road Suite 200, Duluth, MN 55812
Preparer
Thomas J Eling
Phone
2187224705
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Transfers to general fund 35,000.

Raw XML AppendixShowing 400 of 489 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/Desc0LEAGUES/BONSPELS
IRS990/ProgramServiceRevenueGrp/Desc1ICE RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt075853
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15607
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt075853
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15607
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0223199
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt014
IRS990/PYOtherExpensesAmt0208356
IRS990/PYOtherRevenueAmt0150749
IRS990/PYProgramServiceRevenueAmt072872
IRS990/PYRevenuesLessExpensesAmt080669
IRS990/PYSalariesCompEmpBnftPaidAmt0157809
IRS990/PYTotalExpensesAmt0366165
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0446834
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-18205
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0239090
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0175617
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0223198
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0398815
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01240
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01492
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04499
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07253
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt081460
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt072872
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0506831
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0516886
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0472317
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01650366
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0263608
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0252952
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0516560
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01139
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01240
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01492
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04499
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08384
IRS990ScheduleA/InvestmentIncomeCYPct00.00330
IRS990ScheduleA/InvestmentIncomePYPct00.00480
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0727
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01455
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02182
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt01131
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt01131
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99590
IRS990ScheduleA/PublicSupportPY509Pct00.99470
IRS990ScheduleA/PublicSupportTotal509Amt02565741
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0520685
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0549022
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0506831
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0516886
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0472317
IRS990ScheduleA/Total509Grp/TotalAmt02565741
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0522551
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0550491
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0508071
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0518378
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0476816
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02576307
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0485477
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0335728
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0821205
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0485477
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt035000
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0787711
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0787711
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0956631
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0957762
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0957762
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt01131
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0151042
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0151042
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt017878
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt017878
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0JEFF HEIKKILA
IRS990ScheduleG/GamingManagerCompensationAmt09563
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerServicesProvTxt0MANAGE ALL ASPECTS OF GAMING
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0JEFF HEIKKILA
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0327 HARBOR DRIVE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0DULUTH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055802
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS MADE UP OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY IS MADE UP OF AND ELECTED BY THE MEMEBERSHIP OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS FOR THEIR APPROVAL PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GAMBLING MANAGER COMPENSATION IS DETERMINED BY EXAMINATION OF COMPENSATION PAID TO SIMILAR ORGANIZATIONS. ALL COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFERS TO GENERAL FUND 35,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.35$0.07$7.28$6.84$6.15$0.69
2024Detailed filing. Detailed filing data is available for this year.$7.02$0.31$6.71$5.35$5.57$0.21
2023Detailed filing. Detailed filing data is available for this year.$7.29$0.36$6.93$4.07$4.39$0.32
2022Detailed filing. Detailed filing data is available for this year.$7.76$0.59$7.17$4.39$4.22$0.17
2021Detailed filing. Detailed filing data is available for this year.$7.91$0.88$7.03$2.72$2.85$0.13
2020Detailed filing. Detailed filing data is available for this year.$7.28$0.24$7.04$4.41$4.27$0.14
2019Detailed filing. Detailed filing data is available for this year.$7.13$0.25$6.88$5.29$4.72$0.57
2018Detailed filing. Detailed filing data is available for this year.$6.98$0.69$6.29$4.33$4.43$0.11
2017Detailed filing. Detailed filing data is available for this year.$7.30$1.14$6.16$4.16$4.34$0.18
2016Detailed filing. Detailed filing data is available for this year.$7.34$1.26$6.08$4.47$3.66$0.81
2015Summary only. Only limited summary data is available for this year.$5.03$0.19$4.84$4.23$3.69$0.54
2014Summary only. Only limited summary data is available for this year.$4.42$0.11$4.31$4.12$3.42$0.70
2013Summary only. Only limited summary data is available for this year.$4.19$0.23$3.96$3.69$3.44$0.25
2012Summary only. Only limited summary data is available for this year.$3.68$0.14$3.55$3.49$3.10$0.39