Chester Bowl Improvement Club
Public records show a registered, tax-exempt organization in good standing.
What it says it does
PROMOTE SUSTAINABLE, QUALITY PROGRAMS FOR ALL CHESTER BOWL PARK USERS IN A HEALTHY AND SAFE ENVIRONMENT.
- Income
- $883,682
- Spending
- $514,041
- Spent on programs
- 81%
- Reserves
- 11 months of spending
- Largest source of income
- fees for its services, 43%
- Employees
- 65
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100.
Reserves
28 of 35Spendable reserves would cover 11.0 months of spending.
Debt
20 of 20It owes 11% of what it owns.
Living within its means
15 of 15Income exceeded spending by 42% of income.
Income trend
15 of 15Income rose 0% on the year before.
Spending floor
15 of 1581% of spending went to programs and raising each dollar of donations cost 11 cents.
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 84 out of 100.
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $403,610 spent. 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. 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.
- $10,309 spent. 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. 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.
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending April 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 1982.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.