Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 41-1385004 • 501(c)3 • Duluth, MN
Profile
Recreational and educational tennis club
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 4.2% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Assets
Down$88,961
Down $47,177 (-35%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$88,961
Down $47,177 (-35%) from 2023
Revenue
Up$93,433
Up $8,564 (+10%) from 2023
Expenses
Up$140,610
Up $74,247 (+112%) from 2023
Net Income
Down-$47,177
Down $65,683 (-355%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Recreational and educational tennis club
| Description | Grants | Expenses |
|---|---|---|
| TENNIS LESSONS, TOURNAMENTS AND OTHER COMPETITIONS FOR ADULTS AND CHILDREN | - | $137,900 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MEGHAN KIMBER | Director | - | $3,884 | - | $3,884 |
| WILLIE PAUL | President | - | $0 | - | - |
| HEATHER HIETALA | Vice Preside | - | $0 | - | - |
| KRIS TORGRIMSON | Secretary | - | $0 | - | - |
| ANISSA KARAKAS | Director | - | $0 | - | - |
| BECKY WHEELER | Director | - | $0 | - | - |
| LIZ DONLEY | Director | - | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Kah Memorial Pr | $23,650 | $23,650 | $23,650 | $0 |
| Total Events | $23,650 | $23,650 | $23,650 | - |
“Insurance reimbursement 4 total 4”
“Expenses insurance 1,434 advertising 43 bank charges 367 dues/subscriptions 1,380 job supplies 2,758 supplies 6,675 other 7,448 reimbursement expense 918 website 372 scholarship expense 1,000 court resurfacing project 72,850 total 95,245”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KATIE PAUL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2187245227 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4319 JAY ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DULUTH |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55804 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 136138 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 88961 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 17243 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 2020 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -47177 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2710 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 136138 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 88961 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 23650 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 2970 |
| IRS990EZ/GrossReceiptsAmt | 0 | 119103 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 4990 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 22 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 6543 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 136138 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 88961 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 136138 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 88961 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 5560 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 3884 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | WILLIE PAUL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | HEATHER HIETALA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KRIS TORGRIMSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MEGHAN KIMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ANISSA KARAKAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | BECKY WHEELER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | LIZ DONLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 95245 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 4 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | RECREATIONAL AND EDUCATIONAL TENNIS CLUB |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 66651 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TENNIS LESSONS, TOURNAMENTS AND OTHER COMPETITIONS FOR ADULTS AND CHILDREN |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 137900 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 37095 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 23650 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 140610 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 137900 |
| IRS990EZ/TotalRevenueAmt | 0 | 93433 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTP://WWW.LONGVIEWTENNIS.COM/ |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 17243 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 9359 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1463 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3550 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 37615 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 22 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 71 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 164 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 96844 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 72561 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 65332 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 101646 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 58286 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 394669 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 4990 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 5114 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 10104 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 22 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 71 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 43 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 20 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 8 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 164 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99960 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99950 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 442388 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 119077 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 87034 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 66795 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 107646 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 61836 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 442388 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 119099 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 87105 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 66838 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 107666 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 61844 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 442552 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 23650 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | KAH MEMORIAL PR |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 23650 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 23650 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 23650 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 23650 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 23650 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 23650 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | INSURANCE REIMBURSEMENT 4 TOTAL 4 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES INSURANCE 1,434 ADVERTISING 43 BANK CHARGES 367 DUES/SUBSCRIPTIONS 1,380 JOB SUPPLIES 2,758 SUPPLIES 6,675 OTHER 7,448 REIMBURSEMENT EXPENSE 918 WEBSITE 372 SCHOLARSHIP EXPENSE 1,000 COURT RESURFACING PROJECT 72,850 TOTAL 95,245 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WILLIE PAUL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2187291033 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DULUTH FRIENDS OF TENNIS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DULU |
| ReturnHeader/Filer/EIN | 0 | 411385004 |
| ReturnHeader/Filer/PhoneNum | 0 | 2187245227 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 3426 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DULUTH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 558033426 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411414667 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ESTERBROOKS CPAS LTD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 302 W SUPERIOR ST STE200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DULUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55802 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2187276846 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-29 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL A PEDERSON |
| ReturnHeader/ReturnTs | 0 | 2025-06-06T10:45:01-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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