Civic Intelligence

Foundation for Essential Needs

990 • Fiscal year 2024 • EIN 27-4342240

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 27, 2025

701 N 3rd Street 203Minneapolis, MN 55401

(612) 524-9360

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.07x

Higher debt load relative to assets than 64% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.07x

Higher debt load relative to revenue than 66% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

32nd percentile

-3.2%

Higher net margin than 32% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$91,843

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 20.1% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

32nd percentile

-2.6%

Faster asset growth than 32% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-52%

Faster revenue growth than 5% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$518,524

Up $65,709 (+15%) from 2021

Net Assets

Up

$484,629

Up $49,902 (+11%) from 2021

Liabilities

Up

$33,895

Up $15,807 (+87%) from 2021

Revenue

Down

$456,604

Down $125,459 (-22%) from 2021

Expenses

Down

$471,242

Down $82,444 (-15%) from 2021

Net Income

Down

-$14,638

Down $43,015 (-152%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2012: $249,090Liabilities 2012: $0Net Assets 2012: $249,0902012Assets 2013: $274,039Liabilities 2013: $6,668Net Assets 2013: $267,3712013Assets 2014: $287,831Liabilities 2014: $1,569Net Assets 2014: $286,2622014Assets 2015: $248,626Liabilities 2015: $2,261Net Assets 2015: $246,3652015Assets 2016: $241,860Liabilities 2016: $9,319Net Assets 2016: $232,5412016Assets 2017: $241,899Liabilities 2017: $0Net Assets 2017: $241,8992017Assets 2018: $252,377Liabilities 2018: $1,447Net Assets 2018: $250,9302018Assets 2021: $452,815Liabilities 2021: $18,088Net Assets 2021: $434,7272021Assets 2024: $518,524Liabilities 2024: $33,895Net Assets 2024: $484,6292024

Highlighted filing

2024

Assets$518,524
Liabilities$33,895
Net Assets$484,629

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2012: $50,569Expenses 2012: $12,580Net Income 2012: $37,9892012Revenue 2013: $50,985Expenses 2013: $32,704Net Income 2013: $18,2812013Revenue 2014: $62,531Expenses 2014: $46,947Net Income 2014: $15,5842014Revenue 2015: $112,719Expenses 2015: $143,738Net Income 2015: -$31,0192015Revenue 2016: $171,760Expenses 2016: $198,214Net Income 2016: -$26,4542016Revenue 2017: $138,619Expenses 2017: $158,152Net Income 2017: -$19,5332017Revenue 2018: $109,073Expenses 2018: $71,584Net Income 2018: $37,4892018Revenue 2021: $582,063Expenses 2021: $553,686Net Income 2021: $28,3772021Revenue 2024: $456,604Expenses 2024: $471,242Net Income 2024: -$14,6382024

Highlighted filing

2024

Revenue$456,604
Expenses$471,242
Net Income-$14,638
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 27, 2025
Return Version
2023v6.0
Gross Receipts
$464,075
Mission and Program Overview

Mission

To reshape the minnesota hunger relief system so that all food shelf shoppers (clients) are provided with predictable, healthy food options in a dignified and welcoming environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$344,469$328,472▼ $15,997
Cash and Non-Interest-Bearing Accounts$98,565$123,622▲ $25,057
Accounts Receivable$70,873$32,576▼ $38,297
Pledges and Grants Receivable$9,350$9,315▼ $35
Prepaid Expenses and Deferred Charges$4,098$3,246▼ $852
Total Assets$532,405$518,524▼ $13,881
Other Assets Total$5,050$21,293▲ $16,243
Liabilities
Other Liabilities$5,050$21,425▲ $16,375
Accounts Payable and Accrued Expenses$36,625$7,470▼ $29,155
Deferred Revenue$29,523$5,000▼ $24,523
Total Liabilities$71,198$33,895▼ $37,303
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$461,207$484,629▲ $23,422
Total Net Assets Fund Balance$461,207$484,629▲ $23,422
Total Liabilities and Net Assets / Fund Balance$532,405$518,524▼ $13,881

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$328,472--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kate BurggraffExecutive DirectorFT$86,213$5,630$91,843

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$233,200
Program Service Revenue
$136,076
Investment Income
$281
Other Revenue
$87,047
All Other Contributions
$233,200
Change in Net Assets
$-14,638
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$298,332
Grants and Similar Amounts Paid$91,503
Other Expenses$81,407
Total Fundraising Expense$40,114
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$156,978$19,623$19,622$196,223
Grants to Domestic Orgs$91,503--$91,503
Current Officers, Directors, Trustees, and Key Employees$66,739$8,342$8,342$83,423
Occupancy$17,856$2,232$2,232$22,320
Fees for Services Accounting$16,793$2,099$2,099$20,991
Payroll Taxes$14,948$1,869$1,869$18,686
Travel$9,308--$9,308
Conferences and Meetings$6,292$699-$6,991
Insurance-$3,691-$3,691
Advertising$1,539-$1,539$3,078
All Other Expenses$2,417$192$136$2,745
Other Expenses$1,816$227$227$2,270
Office Expenses$818$101$101$1,020
Total Functional Expenses$391,781$39,347$40,114$471,242
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
SemcacRushford, MN-Channel One Food Bank Food System Transformation- Austin, Mn Staffing$26,124
Belle Plaine Food ShelfBelle Plaine, MN-Food Shelf Improvements$0
Haven Restoration ChapelSt Paul, MN-Food Shelf Improvements$0
NearCrystal, MN-Food Shelf Improvements$0
Neighborhood HouseSt Paul, MN-Food Shelf Improvements$0
Northpoint Health and WellnessMinneapolis, MN-Food Shelf Improvements$0
Sibley County Food ShareGaylord, MN-Food Shelf Improvements$0
Taskforce IncBrooklyn Center, MN-Food Shelf Improvements$0
Waseca Area Neighborhood Service CenterWaseca, MN-Food Shelf Improvements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$93,843
Fundraising Direct Expenses$7,471
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Reshaping Hunger Relief Breakfast$93,843$93,843$947$92,896
Total Events$93,843$93,843$7,471$86,372
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$21,425
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

Board meeting minutes are documented by the secretary.

Form 990, Part VI, Section B, Line 11B

990 REVIEWED BY BOARD.

Form 990, Part VI, Section B, Line 12C

Board and staff renew their conflict of interest form each year and there are reminders of any conflicts prior to board voting.

Form 990, Part VI, Section B, Line 15

Board members use the minnesota council of nonprofits salary survey data to benchmark employees and the executive director's salary.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Foundation for Essential Needs
EIN
27-4342240
Phone
6125249360
Address
701 N 3RD STREET 203, MINNEAPOLIS, MN 55401

Signing Officer

Name
Katherine Winter
Title
President
Phone
6125249360
Signed
2025-02-27

Organization Details

Principal Officer
Katherine Winter
Formed
2010
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
12
Employees
11
Volunteers
65

Preparer

Firm
Smith Schafer & Associates Ltd
Address
7500 HIGHWAY 55 SUITE 350, MINNEAPOLIS, MN 55427
Preparer
Jill Schultz
Phone
9529201455
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IRS990/OtherExpensesGrp/ProgramServicesAmt12330
IRS990/OtherExpensesGrp/ProgramServicesAmt21816
IRS990/OtherExpensesGrp/TotalAmt03947
IRS990/OtherExpensesGrp/TotalAmt12716
IRS990/OtherExpensesGrp/TotalAmt22330
IRS990/OtherExpensesGrp/TotalAmt32270
IRS990/OtherLiabilitiesGrp/BOYAmt05050
IRS990/OtherLiabilitiesGrp/EOYAmt021425
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0675
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0675
IRS990/OtherRevenueTotalAmt0675
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt019622
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019623
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0156978
IRS990/OtherSalariesAndWagesGrp/TotalAmt0196223
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01869
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01869
IRS990/PayrollTaxesGrp/ProgramServicesAmt014948
IRS990/PayrollTaxesGrp/TotalAmt018686
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt09350
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt09315
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04098
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03246
IRS990/PrincipalOfficerNm0KATHERINE WINTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624200
IRS990/ProgramServiceRevenueGrp/Desc0EARNED CONTRACT REVENU
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0136076
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0136076
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0940704
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0412705
IRS990/PYInvestmentIncomeAmt016
IRS990/PYOtherExpensesAmt0101882
IRS990/PYOtherRevenueAmt03200
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-73743
IRS990/PYSalariesCompEmpBnftPaidAmt0503076
IRS990/PYTotalExpensesAmt01017663
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0943920
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-14638
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0136751
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0363943
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0940704
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0988757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0569715
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt087277
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02950396
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0281
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt016
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt071148
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt012348
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02714
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt086507
IRS990ScheduleA/InvestmentIncomePYPct00.03420
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93830
IRS990ScheduleA/PublicSupportPY509Pct00.96580
IRS990ScheduleA/PublicSupportTotal170Amt02849596
IRS990ScheduleA/SubstantialContributorsTotAmt0100800
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0363943
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0940704
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0988757
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0569715
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt087277
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02950396
IRS990ScheduleA/TotalSupportAmt03036903
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021425
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0328472
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0328472
IRS990ScheduleD/TotalLiabilityAmt021425
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07471
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RESHAPING HUNGER RELIEF BREAKFAST
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05720
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05720
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt093843
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt093843
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt093843
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt093843
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt086372
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0947
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0947
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0804
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0804
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt026124
IRS990ScheduleI/RecipientTable/CashGrantAmt10
IRS990ScheduleI/RecipientTable/CashGrantAmt20
IRS990ScheduleI/RecipientTable/CashGrantAmt30
IRS990ScheduleI/RecipientTable/CashGrantAmt40
IRS990ScheduleI/RecipientTable/CashGrantAmt50
IRS990ScheduleI/RecipientTable/CashGrantAmt60
IRS990ScheduleI/RecipientTable/CashGrantAmt70
IRS990ScheduleI/RecipientTable/CashGrantAmt80
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt01880
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt16343
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt25634
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt35107
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt45074
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt55179
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt68346
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt79951
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt811432
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0SIGNAGE
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1PRODUCE TABLE, COOLER & BASKETS
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc2PRODUCE TABLES, BAKERY RACK, SCALE, SHELVING
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc3FREEZER
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc4FREEZER, SHOPPER ENGAGEMENT STIPENDS AND MATERIAL, STIPEND FOR PARTICIPATION
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc5PRODUCE BINS AND SHELVING
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc6BAKERY RACKS, FREEZER, MOBILE SHELVING, PRODUCE STANDS
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc7FREEZERS & SHELVING

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