Nonprofit · EIN 23-7301468
PENGUIN CLUB
Tax-exempt · YOUNGSTOWN, OH 44555
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,109,018 | $722,011 | $387,007 | $4,110,592 | $373,198 | $3,737,394 |
| June 30, 2024 | 990 | $1,409,691 | $1,397,932 | $11,759 | $3,473,745 | $283,727 | $3,190,018 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $468,832
- Membership dues
- $253,024
- Program service revenue
- $251,966
- Investment income
- $211,884
- Net gain from sales of assets
- $89,060
- Net income from fundraising events
- $176,336
- Other revenue
- $176,336
Expenses
- Grants and similar amounts paid
- $326,033
- Compensation of officers, directors and key employees
- $51,000
- Salaries, compensation and benefits (total)
- $59,830
- Professional fundraising fees
- $0
- Accounting fees
- $4,390
- Occupancy
- $30,000
- Travel
- $9,240
- Program services (functional)
- $573,989
- Management and general (functional)
- $148,022
Balance sheet and other
- Total assets, start of year
- $3,473,745
- Total assets, end of year
- $4,110,592
- Total liabilities, end of year
- $373,198
- Net assets, end of year
- $3,737,394
- Publicly traded securities
- $1,928,146
- Net assets without donor restrictions
- $3,737,394
- Gross receipts
- $3,838,602
- Employees
- 3
- Volunteers
- 45
- Year formed
- 1973
- State of legal domicile
- OH
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 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM MORRISON | ASSOC. EXECUTIVE DIRECTOR Trustee or director, Officer | 20 | $25,680 |
| JAMES CULCASI | TREASURER Trustee or director, Officer | 4 | $15,000 |
| MARK WENICK | TRUSTEE Trustee or director | 0.2 | $0 |
| PATRICK BURGAN | TRUSTEE Trustee or director | 0.2 | $0 |
| DEREK KNEPPER | TRUSTEE Trustee or director | 0.2 | $0 |
| PAUL WILLIAMS | TRUSTEE Trustee or director | 0.2 | $0 |
| JANICE JASINSKI | SECOND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JONAH KARZMER | TRUSTEE Trustee or director | 0.2 | $0 |
| PAUL A LYDEN JR | TRUSTEE Trustee or director | 0.2 | $0 |
| DAN SUCHORA | TRUSTEE Trustee or director | 0.2 | $0 |
| ED REESE | TRUSTEE Trustee or director | 0.2 | $0 |
| BILLIE LYDA | TRUSTEE Trustee or director | 0.2 | $0 |
| BOB HENDRICKS | TRUSTEE Trustee or director | 0.2 | $0 |
| TRENT CAILOR | TRUSTEE Trustee or director | 0.2 | $0 |
| TED SCHMIDT | PRESIDENT Trustee or director, Officer | 1 | $0 |
29 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GEORGE ROMAN | TRUSTEE Trustee or director | 0.2 | $0 |
| JOHN MOLITERNO | TRUSTEE Trustee or director | 0.2 | $0 |
| GUENTHER HLADIUK | TRUSTEE Trustee or director | 0.2 | $0 |
| RYAN HIVELY | TRUSTEE Trustee or director | 0.2 | $0 |
| REID SCHMUTZ | TRUSTEE Trustee or director | 0.2 | $0 |
| CHRIS SAMMARTINO | TRUSTEE Trustee or director | 0.2 | $0 |
| PAUL MCFADDEN | TRUSTEE Trustee or director | 0.2 | $0 |
| ATTY J P DALIMAN | TRUSTEE Trustee or director | 0.2 | $0 |
| DAVE COLLINS | TRUSTEE Trustee or director | 0.2 | $0 |
| GWEN SMITH-DARNELL | TRUSTEE Trustee or director | 0.2 | $0 |
| GINNY NEVILLE | TRUSTEE Trustee or director | 0.2 | $0 |
| FRANK FRATTAROLI | TRUSTEE Trustee or director | 0.2 | $0 |
| RICH DENAMEN | FIRST VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| RON STROLLO | EXECUTIVE DIRECTOR Trustee or director, Officer | 2 | $0 |
| DR DARYL MINCEY | PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| THOM HURA | TRUSTEE Trustee or director | 0.2 | $0 |
| SCOTT SCHULICK | TRUSTEE Trustee or director | 0.2 | $0 |
| DAVE DEIBEL | TRUSTEE Trustee or director | 0.2 | $0 |
| JIMMY COATES | TRUSTEE Trustee or director | 0.2 | $0 |
| GREGORY J GIANNIOS | TRUSTEE Trustee or director | 0.2 | $0 |
| MICHAEL METZINGER | TRUSTEE Trustee or director | 0.2 | $0 |
| JOE FANTO | TRUSTEE Trustee or director | 0.2 | $0 |
| SARAH DAUM | ASSISTANT DIRECTOR Trustee or director, Officer | 1 | $0 |
| DAVID HINKLE | TRUSTEE Trustee or director | 0.2 | $0 |
| PATTI SMITH | TRUSTEE Trustee or director | 0.2 | $0 |
| TYLER WILLIAMS | TRUSTEE Trustee or director | 0.2 | $0 |
| MATT HOGG | TRUSTEE Trustee or director | 0.2 | $0 |
| BRAD SMITH | TRUSTEE Trustee or director | 0.2 | $0 |
| DAVID PRICE | TRUSTEE Trustee or director | 0.2 | $0 |
990 for the year ended June 30, 2024: 47 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM MORRISON | ASSOC. EXECUTIVE DIRECTOR Trustee or director, Officer | 20 | $25,680 |
| JAMES CULCASI | TREASURER Trustee or director, Officer | 4 | $15,000 |
| KYLE KROYNOVICH | TRUSTEE Trustee or director | 1 | $12,000 |
| MARK WENICK | TRUSTEE Trustee or director | 0.2 | $0 |
| PATRICK BURGAN | TRUSTEE Trustee or director | 0.2 | $0 |
| DEREK KNEPPER | TRUSTEE Trustee or director | 0.2 | $0 |
| COLT MCFADDEN | ASSISTANT DIRECTOR Trustee or director, Officer | 1 | $0 |
| PAUL WILLIAMS | TRUSTEE Trustee or director | 0.2 | $0 |
| JANICE JASINSKI | TRUSTEE Trustee or director | 0.2 | $0 |
| JONAH KARZMER | TRUSTEE Trustee or director | 0.2 | $0 |
| STERLING WILLIAMS | TRUSTEE Trustee or director | 0.2 | $0 |
| JAMES TAVOLARIO | TRUSTEE Trustee or director | 0.2 | $0 |
| VINCE TADDEO | TRUSTEE Trustee or director | 0.2 | $0 |
| JOYCE POGANY | TRUSTEE Trustee or director | 0.2 | $0 |
| PAUL A LYDEN JR | TRUSTEE Trustee or director | 0.2 | $0 |
| DAN SUCHORA | TRUSTEE Trustee or director | 0.2 | $0 |
| ED REESE | TRUSTEE Trustee or director | 0.2 | $0 |
| BILLIE LYDA | TRUSTEE Trustee or director | 0.2 | $0 |
| BOB HENDRICKS | TRUSTEE Trustee or director | 0.2 | $0 |
| TRENT CAILOR | TRUSTEE Trustee or director | 0.2 | $0 |
| JEFFREY SOLOMON | TRUSTEE Trustee or director | 0.2 | $0 |
| TED SCHMIDT | FIRST VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| GEORGE ROMAN | TRUSTEE Trustee or director | 0.2 | $0 |
| ANGELO PEZZUOLO | TRUSTEE Trustee or director | 0.2 | $0 |
| JOHN MOLITERNO | TRUSTEE Trustee or director | 0.2 | $0 |
| GUENTHER HLADIUK | TRUSTEE Trustee or director | 0.2 | $0 |
| BOB FREDERICK | TRUSTEE Trustee or director | 0.2 | $0 |
| RYAN HIVELY | TRUSTEE Trustee or director | 0.2 | $0 |
| REID SCHMUTZ | TRUSTEE Trustee or director | 0.2 | $0 |
| CHRIS SAMMARTINO | TRUSTEE Trustee or director | 0.2 | $0 |
| PAUL MCFADDEN | TRUSTEE Trustee or director | 0.2 | $0 |
| RICK FRYDA | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ATTY J P DALIMAN | TRUSTEE Trustee or director | 0.2 | $0 |
| DAVE COLLINS | TRUSTEE Trustee or director | 0.2 | $0 |
| GWEN SMITH-DARNELL | TRUSTEE Trustee or director | 0.2 | $0 |
| GINNY NEVILLE | TRUSTEE Trustee or director | 0.2 | $0 |
| FRANK FRATTAROLI | TRUSTEE Trustee or director | 0.2 | $0 |
| RICH DENAMEN | SECOND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| RON STROLLO | EXECUTIVE DIRECTOR Trustee or director, Officer | 2 | $0 |
| DR DARYL MINCEY | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| THOM HURA | TRUSTEE Trustee or director | 0.2 | $0 |
| SCOTT SCHULICK | TRUSTEE Trustee or director | 0.2 | $0 |
| DAVE DEIBEL | TRUSTEE Trustee or director | 0.2 | $0 |
| JIMMY COATES | TRUSTEE Trustee or director | 0.2 | $0 |
| GREGORY J GIANNIOS | TRUSTEE Trustee or director | 0.2 | $0 |
| MICHAEL METZINGER | TRUSTEE Trustee or director | 0.2 | $0 |
| JOE FANTO | TRUSTEE Trustee or director | 0.2 | $0 |
Address and contacts
- Address (IRS master file)
- 1 TRESSEL WAY, YOUNGSTOWN, OH 44555-9703
- Principal officer (990 for 2024)
- JIM CULCASI, ONE UNIVERSITY PLACE, YOUNGSTOWN, OH 44555
- Signed the 990
- JIM CULCASI, TREASURER
- Phone
- (330) 941-3720
- Website
- YSUSPORTS.COM
- Return prepared by
- HILL BARTH & KING LLC
Mission
THE PURPOSE OF THE PENGUIN CLUB, INC. IS TO PROMOTE AND SUPPORT THE YOUNGSTOWN STATE UNIVERSITY ATHLETIC DEPARTMENT.
Program accomplishments
- FUNDS ARE USED TO SUPPORT ATHLETIC PROGRAMS AND THE PROMOTION OF YOUNGSTOWN STATE UNIVERSITY BY SPONSORING EVENTS, SCHOLARSHIPS, PUBLICATIONS, RECOGNITION DINNERS AND AWARDS, COACH AND ATHLETIC DIRECTOR ASSISTANCE AND OTHER MISCELLANEOUS ACTIVITIES RELATING TO SPORTS AND THE ATHLETIC DEPARTMENT.Expenses $573,989 · grants $326,033 · revenue $251,966
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 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7301468
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,110,592
- Income (IRS master file)
- $3,838,602
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,109,018 | $722,011 | $4,110,592 | XML |
| 990 | June 2024 | $1,409,691 | $1,397,932 | $3,473,745 | XML |
| 990 | June 2023 | $1,035,985 | $531,750 | $3,460,734 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 23-7301468).
Questions about PENGUIN CLUB
- What is the EIN of PENGUIN CLUB?
- The employer identification number (EIN) of PENGUIN CLUB is 23-7301468.
- Is PENGUIN CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to PENGUIN CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PENGUIN CLUB 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 PENGUIN CLUB 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 PENGUIN CLUB last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of PENGUIN CLUB?
- The 990 for the year ended June 30, 2025 names JIM CULCASI.
- Who are the officers and directors of PENGUIN CLUB?
- The 990 for the year ended June 30, 2025 lists 44 people; 2 received compensation from the organization, the highest $25,680 (JIM MORRISON, ASSOC. EXECUTIVE DIRECTOR).
- How much revenue does PENGUIN CLUB have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,109,018, expenses of $722,011 and total assets of $4,110,592 at year end.
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