Civic Intelligence

Duluth Curling Club Inc.

990 • Fiscal year 2018 • EIN 41-0226070

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 18, 2019

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

52nd percentile

0.10x

Higher debt load relative to assets than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

60th percentile

0.16x

Higher debt load relative to revenue than 60% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

33rd percentile

-2.4%

Higher net margin than 33% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

37th percentile

$10,038

Higher top officer pay than 37% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

26th percentile

-4.3%

Faster asset growth than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

51st percentile

4.0%

Faster revenue growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$698,130

Down $31,526 (-4.3%) from 2017

Net Assets

Up

$629,484

Up $13,929 (+2.3%) from 2017

Liabilities

Down

$68,646

Down $45,455 (-40%) from 2017

Revenue

Up

$432,527

Up $16,681 (+4.0%) from 2017

Expenses

Up

$443,059

Up $9,008 (+2.1%) from 2017

Net Income

Up

-$10,532

Up $7,673 (+42%) from 2017

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

2018

Assets$698,130
Liabilities$68,646
Net Assets$629,484

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

2018

Revenue$432,527
Expenses$443,059
Net Income-$10,532
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 18, 2019
Return Version
2017v2.3
Gross Receipts
$1,454,163
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$615,555$629,484▲ $13,929
Land, Buildings, and Equipment, Net$485,477$447,371▼ $38,106
Investments in Publicly Traded Securities$148,802$149,062▲ $260
Cash and Non-Interest-Bearing Accounts$83,308$85,274▲ $1,966
Prepaid Expenses and Deferred Charges$7,139$8,139▲ $1,000
Inventories for Sale or Use$3,672$5,581▲ $1,909
Accounts Receivable$1,258$2,703▲ $1,445
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$729,656$698,130▼ $31,526
Liabilities
Unsecured Notes Loans Payable$88,551$45,352▼ $43,199
Accounts Payable and Accrued Expenses$25,550$23,294▼ $2,256
Total Liabilities$114,101$68,646▼ $45,455
Net Assets / Fund Balance
Total Net Assets Fund Balance$615,555$629,484▲ $13,929
Total Liabilities and Net Assets / Fund Balance$729,656$698,130▼ $31,526

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$447,371$375,934$823,305
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeff HeikkilaGambling ManagerPT$10,038$10,038

Board Members and Trustees

NameTitle
Linda ChristensenPresident
Barb PayetteSecretary/vice President
Tony LaskyVice President/president
Andy SkildumBoard Member
Garrett BunkowskeBoard Member
Gary JohnsonBoard Member
Joe PoloBoard Member
Jon PetersonBoard Member
Kat GerzinaBoard Member
Margie NelsonBoard Member
Bonnie HughesSecretary
Bill CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$174,025
Program Service Revenue
$77,437
Investment Income
$0
Other Revenue
$181,065
All Other Contributions
$27,286
Change in Net Assets
$-10,532
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$255,864
Salaries, Compensation, and Employee Benefits$186,195
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$158,459$12,707-$171,166
Occupancy$83,297$9,255-$92,552
Depreciation Depletion$36,186$4,020-$40,206
Office Expenses$20,372$2,264-$22,636
Payroll Taxes$14,057$972-$15,029
Insurance$10,938$1,215-$12,153
Other Expenses$9,590--$9,590
Interest$4,485--$4,485
Fees for Services Accounting$2,880$320-$3,200
All Other Expenses$2,001--$2,001
Grants to Domestic Orgs$1,000--$1,000
Fees for Services Other$590$66-$656
Advertising$360$40-$400
Total Functional Expenses$412,200$30,859$0$443,059
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$912,335
Gaming Direct Expenses$907,321
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
Tony Lasky
Title
President
Phone
2187271851
Signed
2019-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tony Lasky
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
35
Volunteers
37

Preparer

Firm
Wipfli Llp
Address
1502 LONDON ROAD SUITE 200, DULUTH, MN 55812
Preparer
Jessica Natus
Phone
2187224705
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfers to general fund 24,200.

Raw XML AppendixShowing 400 of 506 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/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0485
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0485
IRS990/OtherRevenueTotalAmt0485
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012707
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0158459
IRS990/OtherSalariesAndWagesGrp/TotalAmt0171166
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0972
IRS990/PayrollTaxesGrp/ProgramServicesAmt014057
IRS990/PayrollTaxesGrp/TotalAmt015029
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0615555
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0629484
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07139
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08139
IRS990/PrincipalOfficerNm0TONY LASKY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/Desc0LEAGUES/BONSPIELS
IRS990/ProgramServiceRevenueGrp/Desc1ICE RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt066943
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110494
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt066943
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110494
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0175617
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08
IRS990/PYOtherExpensesAmt0249909
IRS990/PYOtherRevenueAmt0158761
IRS990/PYProgramServiceRevenueAmt081460
IRS990/PYRevenuesLessExpensesAmt0-18205
IRS990/PYSalariesCompEmpBnftPaidAmt0184142
IRS990/PYTotalExpensesAmt0434051
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0415846
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-10532
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0253488
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0174025
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0175617
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0223198
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0572840
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01240
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01492
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02754
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt077437
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt081460
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt072872
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0506831
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0516886
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01255486
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0289881
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0263608
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0252952
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0806441
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01139
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01240
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01492
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07899
IRS990ScheduleA/InvestmentIncomeCYPct00.00300
IRS990ScheduleA/InvestmentIncomePYPct00.00330
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0485
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0727
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01455
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02667
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt04014
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt01131
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt05145
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99600
IRS990ScheduleA/PublicSupportPY509Pct00.99590
IRS990ScheduleA/PublicSupportTotal509Amt02634767
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0541343
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0520685
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0549022
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0506831
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0516886
IRS990ScheduleA/Total509Grp/TotalAmt02634767
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0545842
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0522551
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0550491
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0508071
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0518378
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02645333
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0447371
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0375934
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0823305
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0447371
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/DistributedAmt020750
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0771202
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0771202
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0907321
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0912335
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0912335
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt05014
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0120459
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0120459
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt015660
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt015660
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerBusinessName/BusinessNameLine1Txt0JEFF HEIKKILA
IRS990ScheduleG/GamingManagerCompensationAmt010038
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

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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