Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2022.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
100 cents of each dollar spent went to programs.
Form 990 Part IX, line 25. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
6 people listed on the 990.
Part VII, Section A · reportable compensation
Chair
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A
Treasurer-Secretary
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2Yes
- Top official's pay set by an independent reviewPt VI · Ln 15aNo
Programs and updates
Promotes twisty puzzle solving as art and recreation through educational events and competitions.
Questions for Midwest Cubing Association
Your first name shows with your question. Midwest Cubing Association answers here, for everyone.
3 programs · $205K · in their own filed words · FY2025
01
Puzzle Competitions
Held 92 competitions events in 13 different midwest states with over 6100 competitors across all events
Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 88-2659664) · Dispute this line$192Kprogram expense
02
Puzzle Community Support
Equipment and Supplies to Puzzle Competition community delegates officials; Gifts and supplies to puzzle competition attendees
Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 88-2659664) · Dispute this line$12Kprogram expense
03
Administrative and Business Expenses
Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 88-2659664) · Dispute this line$1Kprogram expense
By the numbers
The FY2025 990, line by line.
Download 990
1The main four
Money inPt VIII
$246K
Ln 12
Fees for servicesLn 2g$242K
Gifts and grantsLn 1h$4K
Investment incomeLn 3$3
Money outPt IX
$205K
Ln 25
Programscol B$205K
Owns and owesPt X
$60K
net assets · Ln 32
Cash and savingsLn 1–2$68K
Total assetsLn 16$68K
LiabilitiesLn 26$9K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$242K
Investment incomeLn 3$3
Gains on assetsLn 7$0
Total revenueLn 12$246K
Assets in detailPt X, end of year
CashLn 1$68K
Cash and savings togetherLn 1–2$68K
Total assetsLn 16$68K
LiabilitiesLn 26$9K
Net assetsLn 32$60K
OperationsPt I, VI
EmployeesI 50
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
| Line | Start FY25 | End FY25 |
|---|---|---|
| Cash and savingsLn 1–2 | $27K | $68K |
| InvestmentsLn 11–13 | $0 | $0 |
| Land, buildings, equipmentLn 10c | $0 | $0 |
| Total assetsLn 16 | $27K | $68K |
| LiabilitiesLn 26 | $7K | $9K |
| Net assetsLn 32 | $19K | $60K |
4Every line
Statement of functional expensesPt IX · every line
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $0 | $0 | ||
| Grants to domestic individualsLn 2 | $0 | $0 | ||
| Grants and assistance to foreign recipientsLn 3 | $0 | $0 | ||
| Benefits paid to or for membersLn 4 | $0 | $0 | ||
| Pay of officers and key staff (Part IX, line 5)Ln 5 | $0 | $0 | $0 | $0 |
| Pay of disqualified personsLn 6 | $0 | $0 | $0 | $0 |
| Other salaries and wagesLn 7 | $0 | $0 | $0 | $0 |
| Pension plan contributionsLn 8 | $0 | $0 | $0 | $0 |
| Other employee benefitsLn 9 | $0 | $0 | $0 | $0 |
| Payroll taxesLn 10 | $0 | $0 | $0 | $0 |
| Management feesLn 11a | $0 | $0 | $0 | $0 |
| Legal feesLn 11b | $0 | $0 | $0 | $0 |
| Accounting feesLn 11c | $0 | $0 | $0 | $0 |
| Lobbying feesLn 11d | $0 | $0 | $0 | $0 |
| Professional fundraising feesLn 11e | $0 | $0 | ||
| Investment management feesLn 11f | $0 | $0 | $0 | $0 |
| Other fees for servicesLn 11g | $0 | $0 | $0 | $0 |
| Advertising and promotionLn 12 | $0 | $0 | $0 | $0 |
| Office expensesLn 13 | $421 | $421 | $0 | $0 |
| Information technologyLn 14 | $759 | $759 | $0 | $0 |
| RoyaltiesLn 15 | $0 | $0 | $0 | $0 |
| OccupancyLn 16 | $0 | $0 | $0 | $0 |
| TravelLn 17 | $11K | $11K | $0 | $0 |
| Travel and entertainment for public officialsLn 18 | $0 | $0 | $0 | $0 |
| Conferences, conventions and meetingsLn 19 | $157K | $157K | $0 | $0 |
| InterestLn 20 | $0 | $0 | $0 | $0 |
| Payments to affiliatesLn 21 | $0 | $0 | $0 | $0 |
| Depreciation, depletion and amortizationLn 22 | $0 | $0 | $0 | $0 |
| InsuranceLn 23 | $4K | $4K | $0 | $0 |
| Other expenses (24a–d)Ln 24 | $32K | $32K | $0 | $0 |
| All other expensesLn 24e | $0 | $0 | $0 | $0 |
| Total functional expensesLn 25 | $205K | $205K | $0 | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 Latest ViewingFiled with the IRS May 14, 2026 | $246K | $205K | $40K | $60K | 990 PDF |
| FY2024Filed with the IRS May 16, 2025 | $205K | $202K | $2K | $19K | 990 PDF |
| FY2023Filed with the IRS May 14, 2024 | $160K | $17K | 990 PDF | ||
| FY2022Filed with the IRS Mar 2, 2023 | $54K | $17K | 990 PDF |
Schedules filed Part IV
A · Public support
O · Explanations
See the full FY2025 990
Part I · Summary $245,552 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,878$4,192
I-9 Program service revenuePrior year $200,281$242,255
I-10 Investment incomePrior year $3$3
I-11 Other revenuePrior year $1,522−$898
I-12 Total revenuePrior year $204,684$245,552
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $202,385$205,187
I-18 Total expensesPrior year $202,385$205,187
I-19 Revenue less expensesPrior year $2,299$40,365
Part VI · Governance 6 of 6 board members independent, 5 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $245,552 across 16 lines filed
Lines not itemized here account for −$898 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$4,192
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$4,192
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$242,255
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$3
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$245,552
Part IX · Statement of functional expenses $205,187 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $421 · Management $0 · Fundraising $0$421
IX-14 Information technologyPrograms $759 · Management $0 · Fundraising $0$759
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $10,970 · Management $0 · Fundraising $0$10,970
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $156,543 · Management $0 · Fundraising $0$156,543
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $4,170 · Management $0 · Fundraising $0$4,170
IX-24 Other expenses (24a–d)Programs $32,324 · Management $0 · Fundraising $0$32,324
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $205,187 · Management $0 · Fundraising $0$205,187
Part X · Balance sheet $68,415 assets, 31 lines filed
X-1 Cash, non-interest-bearingStart of year $26,551$68,415
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $26,551$68,415
X-17 Accounts payable and accrued expensesStart of year $7,193$8,692
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-21 Escrow or custodial accountsStart of year $0$0
X-22 Loans from officers and insidersStart of year $0$0
X-23 Secured mortgages and notes payableStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $7,193$8,692
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $19,358$59,723
X-32 Total net assets or fund balancesStart of year $19,358$59,723
X-33 Total liabilities and net assetsStart of year $26,551$68,415
Part XI · Reconciliation of net assets $59,723 net assets at year end
XI-1 Total revenue$245,552
XI-2 Total expenses$205,187
XI-3 Revenue less expenses$40,365
XI-4 Net assets at start of year$19,358
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$59,723
Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File
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