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    <ReturnTs>2026-07-12T22:02:18-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
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      <EIN>933448735</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TWIN PORTS APIDA COLLECTIVE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TWIN</BusinessNameControlTxt>
      <PhoneNum>2183431653</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 392</AddressLine1Txt>
        <CityNm>Duluth</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55801</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Julia Cheng</PersonNm>
      <PersonTitleTxt>Board Treasurer</PersonTitleTxt>
      <PhoneNum>2183431653</PhoneNum>
      <SignatureDt>2026-07-12</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <WebsiteAddressTxt>www.twinportsapidacollective.org</WebsiteAddressTxt>
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      <GrossReceiptsAmt>6065</GrossReceiptsAmt>
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      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
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      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
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      <TotalRevenueAmt>6065</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>350</GrantsAndSimilarAmountsPaidAmt>
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      <TotalExpensesAmt>3220</TotalExpensesAmt>
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      <NetAssetsOrFundBalancesBOYAmt>2315</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>5160</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>2107</BOYAmt>
        <EOYAmt>4712</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>448</EOYAmt>
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        <EOYAmt>5160</EOYAmt>
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        <BOYAmt>2315</BOYAmt>
        <EOYAmt>5160</EOYAmt>
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      <PrimaryExemptPurposeTxt>Advocacy for Asian American visibility, equity, and engagement in civic life</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Community potluck dinners to celebrate Lunar New Year and Harvest Moon Festival. Tabling and participation at community events to celebrate Juneteenth and Hmong New Year. Building community with breakfasts on the first Saturday of each month. Attendance averaged 125 adults and children per event.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>1177</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Participation in Lake Superior Dragon Boat Festival, Superior, Wisconsin. Twenty paddlers formed the TPAC Dragons team. Approximatedly 100 TPAC members and supporters volunteered at the TPAC cultural tent or visited the team camp during the August 22-23, 2025 event.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1600</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>1517</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>"Threads of Tradition" textiles exhibition at the Unitarian Universalist Congregation of Duluth, May, 2025. TPAC members contributed dresses, tapestries, and embroidery from personal collections representing multiple Asian and Desi traditions.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>100</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>5</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Sponsorship of Gao Hong, guest artist performing with the Lake Superior Chamber Orchestra on July 20, 2025.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>500</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>3199</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Julie Kim</PersonNm>
        <TitleTxt>Board President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jennifer Lien</PersonNm>
        <TitleTxt>Board Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Julia Cheng</PersonNm>
        <TitleTxt>Board Treasurer</TitleTxt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Pakou Ly</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Viann Nguyen-Feng</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kim Nordin</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Natalie Chin</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ariuna Taivan</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
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      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
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        <PersonNm>Julia Cheng</PersonNm>
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          <AddressLine1Txt>PO Box 392</AddressLine1Txt>
          <CityNm>Duluth</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55801</ZIPCd>
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        <PhoneNum>2183431653</PhoneNum>
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      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
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      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
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      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
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        <CurrentTaxYearAmt>4257</CurrentTaxYearAmt>
        <TotalAmt>4357</TotalAmt>
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      <GrossReceiptsAdmissionsGrp>
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        <CurrentTaxYearAmt>1808</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4587</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4862</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6065</CurrentTaxYearAmt>
        <TotalAmt>10927</TotalAmt>
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      <First5Years509Ind>X</First5Years509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part III, Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule A, Part III, Line 12 - The IRS reimbursed TPAC in 2025 for a duplicate payment of a filing fee that was actually paid by our attorney.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Advertising and promotion;500|Event production;2007|Credit card processing fees;39|Software subscriptions;108|Supplies;78|Tax filing fees;50^Total;2782^</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;EOY Amount^Prepaid rental expense for February 2026 event;150|Prepaid Dragon Boat team registrations;100|Post office box security deposit;108|Increase to accounts receivable;90^Total;448^</ExplanationTxt>
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      <ExplanationTxt>We believe that we timely requested a six-month filing extension, to November 15, 2026, but have not received a confirmation letter from the IRS. We timely filed our first Form 990-EZ on November 17, 2025.</ExplanationTxt>
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