Nonprofit · EIN 45-4770508
SPIRIT OF THE LAKE COMMUNITY ARTS
Tax-exempt · DULUTH, MN 55804
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $81,364 | $110,944 | -$29,580 | $440,767 | $500,000 | -$59,233 |
| June 30, 2024 | 990 | $172,652 | $97,420 | $75,232 | $465,759 | $495,412 | -$29,653 |
| June 30, 2023 | 990 | $249,339 | $334,345 | -$85,006 | $396,347 | $501,232 | -$104,885 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $7,052
- Program service revenue
- $68,999
- Net income from fundraising events
- $5,017
- Other revenue
- $296
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $37,603
- Occupancy
- $25,494
- Printing, publications and postage
- $73
- Other expenses
- $47,774
- Program services (functional)
- $106,356
Balance sheet and other
- Total assets, start of year
- $465,759
- Total assets, end of year
- $440,767
- Total liabilities, end of year
- $500,000
- Net assets, end of year
- -$59,233
- Cash, savings and investments
- $76,112
- Land and buildings
- $364,655
- Gross receipts
- $81,364
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALISON AUNE | BOARD MEMBER | 2 | $0 |
| THERESA HORNSTEIN | BOARD MEMBER | 2 | $0 |
| PETER SPOONER | TREASURER | 4 | $0 |
| JON HINKEL | BOARD CHAIR | 10 | $0 |
| SUSANNA GAUNT | SECRETARY | 2 | $0 |
| NANCY LEWIS | BOARD MEMBER | 2 | $0 |
| MADDI FRICK | BOARD MEMBER | 2 | $0 |
| SUSAN RANFRANZ | BOARD MEMBER | 2 | $0 |
| MARTIN DEAN | BOARD MEMBER | 2 | $0 |
| AMY VARSEK | BOARD MEMBER | 2 | $0 |
| HELLA WARTMAN | BOARD MEMBER | 2 | $0 |
990 for the year ended June 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNN JOHANSON | FORMER BOARD MEMBER Trustee or director | 2 | $0 |
| TED LEWIS | FORMER BOARD MEMBER Trustee or director | 2 | $0 |
| LAUREL HYVONEN | FORMER BOARD MEMBER Trustee or director | 2 | $0 |
| ALISON AUNE | BOARD MEMBER Trustee or director | 2 | $0 |
| THERESA HORNSTEIN | BOARD MEMBER Trustee or director | 2 | $0 |
| JON HINKEL | BOARD CHAIR Trustee or director, Officer | 10 | $0 |
| SUSANNA GAUNT | SECRETARY Trustee or director, Officer | 2 | $0 |
| PETER SPOONER | TREASURER Trustee or director, Officer | 4 | $0 |
| GEORGIA LANE | FORMER BOARD CHAIR Trustee or director, Officer | 10 | $0 |
990 for the year ended June 30, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNN JOHANSON | BOARD MEMBER Trustee or director | 2 | $0 |
| TED LEWIS | BOARD MEMBER Trustee or director | 2 | $0 |
| LAUREL HYVONEN | BOARD MEMBER Trustee or director | 2 | $0 |
| ALISON AUNE | BOARD MEMBER Trustee or director | 2 | $0 |
| THERESA HORNSTEIN | BOARD MEMBER Trustee or director | 2 | $0 |
| JESSIE ERICKSON | FORMER TREASURER Trustee or director, Officer | 4 | $0 |
| JAY ONROE | FORMER SECRETARY Trustee or director, Officer | 4 | $0 |
| PETER SPOONER | BOARD MEMBER INTERIM TREASUR Trustee or director, Officer | 4 | $0 |
| GEORGIA LANE | PRESIDENT Trustee or director, Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 5401 E SUPERIOR ST, DULUTH, MN 55804-2526
- In care of
- % JON HINKEL
- Signed the 990-EZ
- JON HINKEL, BOARD CHAIR
- Phone
- (218) 721-4236
- Website
- WWW.SLCSDULUTH.ORG
- Return prepared by
- TMS FINANCIAL
Mission
SEE SCHEDULE O
Program accomplishments
- PROVIDED COST EFFECTIVE CLASSES TO THE COMMUNITY TO LEARN ABOUT ART, MUSIC, CULTURE, AND CULINARY SKILLS.Expenses $70,660
- PROVIDES AN AFFORDABLE PLACE TO RENT FOR ARTISTS AND COMMUNITY MEMBERS - BOTH ON AN HOURLY AND ANNUAL BASIS.Expenses $35,696
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 45-4770508
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B20)
- Assets (IRS master file)
- $440,767
- Income (IRS master file)
- $81,364
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $81,364 | $110,944 | $440,767 | IRS |
| 990 | June 2024 | $172,652 | $97,420 | $465,759 | XML |
| 990 | June 2023 | $249,339 | $334,345 | $396,347 | XML |
| 990 | June 2022 | $405,704 | $528,897 | $485,943 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-4770508).
Questions about SPIRIT OF THE LAKE COMMUNITY ARTS
- What is the EIN of SPIRIT OF THE LAKE COMMUNITY ARTS?
- The employer identification number (EIN) of SPIRIT OF THE LAKE COMMUNITY ARTS is 45-4770508.
- Is SPIRIT OF THE LAKE COMMUNITY ARTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to SPIRIT OF THE LAKE COMMUNITY ARTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRIT OF THE LAKE COMMUNITY ARTS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPIRIT OF THE LAKE COMMUNITY ARTS due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPIRIT OF THE LAKE COMMUNITY ARTS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2025.
- Who are the officers and directors of SPIRIT OF THE LAKE COMMUNITY ARTS?
- The 990-EZ for the year ended June 30, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does SPIRIT OF THE LAKE COMMUNITY ARTS have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $81,364, expenses of $110,944 and total assets of $440,767 at year end.
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