CHESTER BOWL IMPROVEMENT CLUB

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1980

Legal Domicile

Principal Officer

NIK BAYUK

Phone

2187249832

Tax Period

2024-05-01 to 2025-04-30

CHESTER BOWL IMPROVEMENT CLUB, founded in 1980, is a small nonprofit that reported $884K in total revenue in fiscal year 2024. The organization ran a surplus of $370K, a strong 42% operating margin.

Mission

PROMOTE SUSTAINABLE, QUALITY PROGRAMS FOR ALL CHESTER BOWL PARK USERS IN A HEALTHY AND SAFE ENVIRONMENT.

Program Service Accomplishments

Program 1

Expenses: $403,610

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.

Program 2

Expenses: $10,309

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $407,925

Program Service Revenue $376,014

Investment Income $40,103

Other Revenue $59,640

TOTAL REVENUE $883,682

Expense Breakdown

Grants Paid $0

Salaries & Benefits $351,198

Fundraising Expenses $44,005

Program Expenses $413,919

Other Expenses $162,843

TOTAL EXPENSES $514,041

Year-over-Year Comparison

	2024	2023	Change
Revenue	$883,682	$881,973	+0.0%
Expenses	$514,041	$503,767	+0.0%
Net Income	$369,641	$378,206	0.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AL BASTIEN	DIRECTOR	1.00	Director	$0	$0	$0
NIK BAYUK	BOARD CHAIR	1.50	Officer Director	$0	$0	$0
JENNY COSTLEY	VICE TREASUR	1.25	Officer Director	$0	$0	$0
JENI ELTINK	VICE CHAIR	1.25	Officer Director	$0	$0	$0
JULIE FLOTTEN	DIRECTOR	1.00	Director	$0	$0	$0
JOELLYN GUM	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER JACKSON	TREASURER	1.50	Officer Director	$0	$0	$0
SAMUEL LUOMA	PROGRAM DIRE	40.00	Director	$0	$0	$0
DORI RAPAPORT	SECRETARY	1.25	Officer Director	$0	$0	$0
DAVID SCHAEFFER	EXECUTIVE DI	40.00	Director	$0	$0	$0
SUE SCHUMACHER	DIRECTOR	1.00	Director	$0	$0	$0
JESSE SINGER	DIRECTOR	1.00	Director	$0	$0	$0
BEN STROMBERG	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$883,682	$514,041	$1,712,090	$369,641
2024	$881,973	$503,767	$1,299,306	$378,206
2023	$636,509	$716,585	$876,243	$-80,076
2022	$596,023	$346,115	$975,743	$249,908
2021	$438,796	$303,929	$673,318	$134,867
2020	$397,683	$333,892	$516,682	$63,791
2019	$305,732	$300,102	$450,290	$5,630