Civic Intelligence

Chester Bowl Improvement Club

EIN 41-1410681 • 501(c)3 • Duluth, MN

Profile

Promote sustainable, quality programs for all Chester Bowl Park users in a healthy and safe environment.

1801 East Skyline ParkwayDuluth, MN 55812

chesterbowl.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

86th percentile

42%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

85th percentile

32%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

37th percentile

0.2%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

$1,712,090

No earlier filing loaded for comparison.

Liabilities

$183,097

No earlier filing loaded for comparison.

Net Assets

$1,528,993

No earlier filing loaded for comparison.

Revenue

$883,682

No earlier filing loaded for comparison.

Expenses

$514,041

No earlier filing loaded for comparison.

Net Income

$369,641

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $148,541Liabilities 2011: $02011Assets 2012: $205,576Liabilities 2012: $21,8902012Assets 2013: $260,069Liabilities 2013: $49,262Net Assets 2013: $210,8072013Assets 2014: $273,451Liabilities 2014: $35,342Net Assets 2014: $238,1092014Assets 2015: $287,084Liabilities 2015: $69,649Net Assets 2015: $217,4352015Assets 2016: $336,443Liabilities 2016: $69,331Net Assets 2016: $267,1122016Assets 2017: $375,807Liabilities 2017: $16,310Net Assets 2017: $359,4972017Assets 2018: $424,112Liabilities 2018: $19,102Net Assets 2018: $405,0102018Assets 2019: $450,290Liabilities 2019: $46,845Net Assets 2019: $403,4452019Assets 2020: $516,682Liabilities 2020: $49,446Net Assets 2020: $467,2362020Assets 2021: $673,318Liabilities 2021: $71,215Net Assets 2021: $602,1032021Assets 2022: $975,743Liabilities 2022: $123,732Net Assets 2022: $852,0112022Assets 2023: $876,243Liabilities 2023: $103,794Net Assets 2023: $772,4492023Assets 2025: $1,712,090Liabilities 2025: $183,097Net Assets 2025: $1,528,9932025

Highlighted filing

2025

Assets$1,712,090
Liabilities$183,097
Net Assets$1,528,993

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $163,277Expenses 2011: $104,800Net Income 2011: $58,4772011Revenue 2012: $144,198Expenses 2012: $109,053Net Income 2012: $35,1452012Revenue 2013: $167,887Expenses 2013: $140,766Net Income 2013: $27,1212013Revenue 2014: $183,942Expenses 2014: $154,511Net Income 2014: $29,4312014Revenue 2015: $194,382Expenses 2015: $215,056Net Income 2015: -$20,6742015Revenue 2016: $254,435Expenses 2016: $204,758Net Income 2016: $49,6772016Revenue 2017: $380,531Expenses 2017: $288,146Net Income 2017: $92,3852017Revenue 2018: $355,692Expenses 2018: $310,179Net Income 2018: $45,5132018Revenue 2019: $305,732Expenses 2019: $300,102Net Income 2019: $5,6302019Revenue 2020: $397,683Expenses 2020: $333,892Net Income 2020: $63,7912020Revenue 2021: $438,796Expenses 2021: $303,929Net Income 2021: $134,8672021Revenue 2022: $596,023Expenses 2022: $346,115Net Income 2022: $249,9082022Revenue 2023: $636,509Expenses 2023: $716,585Net Income 2023: -$80,0762023Revenue 2025: $883,682Expenses 2025: $514,041Net Income 2025: $369,6412025

Highlighted filing

2025

Revenue$883,682
Expenses$514,041
Net Income$369,641

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.18$1.53$0.88$0.51$0.37
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.10$0.77$0.64$0.72$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.12$0.85$0.60$0.35$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.07$0.60$0.44$0.30$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.05$0.47$0.40$0.33$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.05$0.40$0.31$0.30$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.02$0.41$0.36$0.31$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.02$0.36$0.38$0.29$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.07$0.27$0.25$0.20$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.07$0.22$0.19$0.22$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.04$0.24$0.18$0.15$0.03
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.26$0.05$0.21$0.17$0.14$0.03
2012Summary only. Only limited summary data is available for this year.$0.21$0.02$0.14$0.11$0.04
2011Summary only. Only limited summary data is available for this year.$0.15$0.00$0.16$0.10$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jan 12, 2025
Return Version
2024v5.0
Gross Receipts
$915,061
Mission and Program Overview

Mission

Promote sustainable, quality programs for all chester bowl park users in a healthy and safe environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$584,999$1,173,938▲ $588,939
Investments in Publicly Traded Securities$254,704$291,601▲ $36,897
Land, Buildings, and Equipment, Net$113,273$130,442▲ $17,169
Cash and Non-Interest-Bearing Accounts$341,736$111,934▼ $229,802
Prepaid Expenses and Deferred Charges$4,594$4,175▼ $419
Total Assets$1,299,306$1,712,090▲ $412,784
Liabilities
Other Liabilities$134,889$173,138▲ $38,249
Accounts Payable and Accrued Expenses$10,486$9,959▼ $527
Total Liabilities$145,375$183,097▲ $37,722
Net Assets / Fund Balance
Net Assets With Donor Restrictions$688,856$929,400▲ $240,544
Net Assets Without Donor Restrictions$465,075$599,593▲ $134,518
Total Net Assets Fund Balance$1,153,931$1,528,993▲ $375,062
Total Liabilities and Net Assets / Fund Balance$1,299,306$1,712,090▲ $412,784

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$130,442$245,852$376,294
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nik BayukBoard Chair
Jeni EltinkVice Chair
Al BastienDirector
Ben StrombergDirector
Jesse SingerDirector
Joellyn GumDirector
Julie FlottenDirector
Sue SchumacherDirector
David SchaefferExecutive Di
Samuel LuomaProgram Dire
Dori RapaportSecretary
Jennifer JacksonTreasurer
Jenny CostleyVice Treasur
Revenue and Support

Revenue Composition

Contributions and Grants
$407,925
Program Service Revenue
$376,014
Investment Income
$40,103
Other Revenue
$59,640
All Other Contributions
$326,899
Change in Net Assets
$369,641

Audited Revenue Reconciliation

Revenue per Audited Statements
$883,682
Revenue Not Reported on Form 990
$36,800
Total Revenue per Audited Statements
$920,482
Total Revenue per Form 990
$883,682
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$351,198
Other Expenses$162,843
Total Fundraising Expense$44,005
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$237,233$40,846$38,822$316,901
Insurance$32,139$3,571-$35,710
Depreciation Depletion$35,208--$35,208
Payroll Taxes$19,822$3,412$3,243$26,477
Fees for Services Accounting$12,803$1,423-$14,226
All Other Expenses$7,659$3,589$1,001$12,249
Other Expenses$10,309$1,417-$10,309
Other Employee Benefits$5,865$1,016$939$7,820
Information Technology$5,430$603-$6,033
Travel$1,127$125-$1,252
Office Expenses$1,038$115-$1,153
Total Functional Expenses$413,919$56,117$44,005$514,041

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$545,420
Expenses per Audited Statements$514,041
Total Expenses per Form 990$514,041
Expenses Not Reported on Form 990$31,379
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$60,914
Fundraising Direct Expenses$15,130
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$32,365$32,365$8,503$23,862
Fall Fest$28,549$28,549$6,627$21,922
Total Events$60,914$60,914$15,130$45,784
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposits and Prepayments$173,138
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Organization's process to review form 990 submitted to governing board for review and approval at board meeting prior to filing.

Form 990, Page 6, Part VI, Line 12C

Enforcement of conflicts policy written conflict of interest policy reviewed and approved annually at board meeting.

Form 990, Page 6, Part VI, Line 15B

Compensation process for officers the compensation for the executive director is researched and evaluated annually by the board of directors. The compensation for the programs and operations director is researched and evaluated annually by the executive director. Both use market averages, performance, and length of service to determine the salaries.

Form 990, Page 6, Part VI, Line 19

Paper copies of form 990 and financials statements are available upon request. Minnesota attorney general also provides electronic copies of form 990 on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Chester Bowl Improvement Club
EIN
41-1410681
Phone
2187249832
Address
1801 EAST SKYLINE PARKWAY, DULUTH, MN 55812

Signing Officer

Name
Nik Bayuk
Title
Board Chair
Phone
2187249832
Signed
2025-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nik Bayuk
Formed
1980
Legal Domicile
Mn
Voting Board Members
11
Independent Board Members
11
Employees
65

Preparer

Firm
Licari Larsen and Company
Address
130 W SUPERIOR ST STE 712, DULUTH, MN 55802
Preparer
Nicholas S Licari CPA
Phone
2187222226
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

During the winter, cbic operates a popular alpine ski and snowboard area located within a city of duluth park that has enabled generations of minnesotans to learn to ski and snowboard. Chester bowl has furthered its vision of an active and healthy duluth by purchasing and then renting alpine equipment at minimal cost to users. This past winter there were 1,032 sets of gear rentals for the season, and 1,733 season passes issued. The chalet at chester bowl park maintains an inexpensive food service, offers free lessons, organizes five ski and snowboard races, and leads freestyle friday and girls shred events in the terrain park. Chester bowl is heavily supported by volunteerism; over 4,729 documented hours of volunteering were contributed this winter. At chester bowl, we believe anyone should to be able to participate in our programs regardless of their ability to pay; during the winter of 2024/2025, we awarded 25,196 in scholarships.

Form 990, Page 2, Part III, Line 4B

Chester bowl summer camp: during the summer months chester bowl operates a day camp. With a daily capacity of 125 campers and 30 teen "cadet" volunteers, approximately 275 children ages 6-15 attended at least one of our 40 programming days in 2023 (10 weeks, mon-thurs). The day camp spends much of their time playing in the natural areas of the woods and chester creek, while also playing traditional camp games and doing arts and crafts, and taking hiking field trips to locations such as the duluth public library, university of minnesota duluth, and various duluth parks. We chester promise parents "to return your child tired, happy, and dirty" our summer day camp was priced at only 45 per day per child for full day (8:00-5:00) programming. As part of our commitment to equitable access to our program, our scholarship program awarded 9,052 in 2024 to families that are unable to afford the daily fees.

Form 990, Part XI, Line 9

Fundraising expenses 15,130 cost of sales 16,249 fundraising expenses -15,130 cost of sales -16,249

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 15,130 cost of sales 16,249

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 15,130 cost of sales 16,249

Raw XML AppendixShowing 400 of 501 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/ActivityOrMissionDesc0PROMOTE SUSTAINABLE, QUALITY PROGRAMS FOR ALL CHESTER BOWL PARK USERS IN A HEALTHY AND SAFE ENVIRONMENT.
IRS990/AllOtherContributionsAmt0326899
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IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt03589
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IRS990/ProgSrvcAccomActy2Grp/Desc0CHESTER BOWL SUMMER CAMP: DURING THE SUMMER MONTHS CHESTER BOWL OPERATES A DAY CAMP. WITH A DAILY CAPACITY OF 125 CAMPERS AND 30 TEEN "CADET" VOLUNTEERS, APPROXIMATELY 275 CHILDREN AGES 6-15 ATTENDED AT LEAST ONE OF OUR 40 PROGRAMMING DAYS IN 2023 (10 WEEKS, MON-THURS). THE DAY CAMP SPENDS MUCH OF THEIR TIME PLAYING IN THE NATURAL AREAS OF THE WOODS AND CHESTER CREEK, WHILE ALSO PLAYING TRADITIONAL CAMP GAMES AND DOING ARTS AND CRAFTS, AND TAKING HIKING FIELD TRIPS TO LOCATIONS SUCH AS THE DULUTH PUBLIC LIBRARY, UNIVERSITY OF MINNESOTA DULUTH, AND VARIOUS DULUTH PARKS. WE CHESTER PROMISE PARENTS "TO RETURN YOUR CHILD TIRED, HAPPY, AND DIRTY" OUR SUMMER DAY CAMP WAS PRICED AT ONLY 45 PER DAY PER CHILD FOR FULL DAY (8:00-5:00) PROGRAMMING. AS PART OF OUR COMMITMENT TO EQUITABLE ACCESS TO OUR PROGRAM, OUR SCHOLARSHIP PROGRAM AWARDED 9,052 IN 2024 TO FAMILIES THAT ARE UNABLE TO AFFORD THE DAILY FEES.
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