Nonprofit · EIN 88-2659664
MIDWEST CUBING ASSOCIATION
Tax-exempt · LAKEVILLE, MN 55044
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $245,552 | $205,187 | $40,365 | $68,415 | $8,692 | $59,723 |
| December 31, 2024 | 990 | $204,684 | $202,385 | $2,299 | $26,551 | $7,193 | $19,358 |
| December 31, 2023 | 990-EZ | $159,554 | $159,536 | $18 | $17,059 | $0 | $17,059 |
| December 31, 2022 | 990-EZ (amended) | $54,443 | $37,402 | $17,041 | $17,041 | – | $17,041 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,192
- Program service revenue
- $242,255
- Investment income
- $3
- Net income from sales of inventory
- -$898
- Other revenue
- -$898
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Travel
- $10,970
- Program services (functional)
- $205,187
Balance sheet and other
- Total assets, start of year
- $26,551
- Total assets, end of year
- $68,415
- Total liabilities, end of year
- $8,692
- Net assets, end of year
- $59,723
- Gross receipts
- $256,707
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2022
- State of legal domicile
- MN
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Walker Welch | Chair Officer | 2 | $0 |
| Carter Kucala | Executive Director Officer | 5 | $0 |
| Lisa Kucala | Treasurer-Secretary Officer | 10 | $0 |
| Garrett Hadaway | Member Officer | 2 | $0 |
| Javier Gonzalez-Napoleoni | Member Officer | 2 | $0 |
| Evan Brown | Member Officer | 2 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Walker Welch | Chair Officer | 2 | $0 |
| Carter Kucala | Executive Director Officer | 5 | $0 |
| Lisa Kucala | Treasurer-Secretary Officer | 10 | $0 |
| Carter Bitz | Member Officer | 2 | $0 |
| Javier Gonzalez-Napoleoni | Member Officer | 2 | $0 |
| Evan Brown | Member Officer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Walker Welch | Chair | 5 | $0 |
| Carter Kucala | Executive Director | 5 | $0 |
| Lisa Kucala | Secretary and Treasurer | 5 | $0 |
| Carter Bitz | Board Member | 5 | $0 |
990-EZ for the year ended December 31, 2022: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Walker Welch | Chair | 5 | $0 |
| Carter Kucala | Executive Director | 5 | $0 |
| Lisa Kucala | Secretary and Treasurer | 5 | $0 |
| Carter Bitz | Board Member | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 18527 HEXHAM LN, LAKEVILLE, MN 55044-2810
- In care of
- % LISA KUCALA
- Principal officer (990 for 2025)
- Lisa Kucala, 18527 HEXHAM LN, LAKEVILLE, MN 55044
- Signed the 990
- Lisa Kucala, Treasurer
- Phone
- (612) 490-4090
- Website
- www.midwestcubing.org
Mission
The purpose of this corporation is: 1 to broaden and develop twisty puzzle solving as art and recreation and as a significant element of culture in primarily the Midwest region of the United States; 2 to encourage conduct and sponsor educational public discussion groups forums panels lectures workshops and competitions in schools and other public places; 3 to carry on other educational or charitable activities associated with these purposes as allowed by law.
Program accomplishments
- Puzzle competitions - Held 92 competitions events in 13 different midwest states with over 6100 competitors across all eventsExpenses $191,916 · revenue $245,552
- Puzzle Community Support - Equipment and Supplies to Puzzle Competition community delegates officials; Gifts and supplies to puzzle competition attendeesExpenses $12,091
- Administrative and Business ExpensesExpenses $1,180
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 88-2659664
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B80)
- Assets (IRS master file)
- $68,415
- Income (IRS master file)
- $256,707
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $245,552 | $205,187 | $68,415 | IRS |
| 990 | December 2024 | $204,684 | $202,385 | $26,551 | IRS |
| 990-EZ | December 2023 | $159,554 | $159,536 | $17,059 | XML |
| 990-EZ | December 2022 | $54,443 | $37,402 | $17,041 | XML |
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 88-2659664).
Questions about MIDWEST CUBING ASSOCIATION
- What is the EIN of MIDWEST CUBING ASSOCIATION?
- The employer identification number (EIN) of MIDWEST CUBING ASSOCIATION is 88-2659664.
- Is MIDWEST CUBING ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to MIDWEST CUBING ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MIDWEST CUBING ASSOCIATION 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 MIDWEST CUBING ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MIDWEST CUBING ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MIDWEST CUBING ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Lisa Kucala.
- Who are the officers and directors of MIDWEST CUBING ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does MIDWEST CUBING ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $245,552, expenses of $205,187 and total assets of $68,415 at year end.
Other nonprofits in LAKEVILLE
- PARENT BOOSTER USA INC EIN 81-3800641 · last filed 990 for 2025
- LAKEVILLE SOUTH COUGAR BOOSTER CLUB EIN 27-3154657 · last filed 990 for 2025
- LAKEVILLE NORTH PANTHER BOOSTER EIN 27-3154575 · last filed 990 for 2025
- PARENT BOOSTER USA INC EIN 33-3148963 · last filed 990-EZ for 2025
- HOWARD MERRIMAN SCHOLAR-ATHLETE SCHOLARSHIP ASSOCIATION EIN 75-3024307 · last filed 990-PF for 2024
- METRO EAST CONFERENCE EIN 46-4069731 · last filed 990-EZ for 2025
- LAKEVIEW ELEMENTARY PTO EIN 46-2088760 · last filed 990-EZ for 2026
- JFK ELEMENTARY PARENT TEACHER ORGANIZATION EIN 45-4680861 · last filed 990-EZ for 2025