Civic Intelligence

Hartley Nature Center

EIN 36-3507636 • 501(c)3 • Duluth, MN

Profile

Hartley nature center is dedicated to inspiring life-long connections with nature through education, play, and exploration.

3001 Woodland AvenueDuluth, MN 55803

www.hartleynature.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.10x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.28x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

8th percentile

-41%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

29th percentile

-2.5%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

62nd percentile

14%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$2,004,990

Down $25,466 (-1.3%) from 2023

Liabilities

Up

$210,473

Up $5,550 (+2.7%) from 2023

Net Assets

Down

$1,794,517

Down $31,016 (-1.7%) from 2023

Revenue

Down

$754,790

Down $175,961 (-19%) from 2023

Expenses

Up

$1,060,812

Up $161,934 (+18%) from 2023

Net Income

Down

-$306,022

Down $337,895 (-1060%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $364,061Liabilities 2012: $40,410Net Assets 2012: $323,6512012Assets 2013: $588,079Liabilities 2013: $54,348Net Assets 2013: $533,7312013Assets 2014: $590,139Liabilities 2014: $83,766Net Assets 2014: $506,3732014Assets 2015: $627,066Liabilities 2015: $104,329Net Assets 2015: $522,7372015Assets 2016: $682,455Liabilities 2016: $155,873Net Assets 2016: $526,5822016Assets 2017: $756,398Liabilities 2017: $181,509Net Assets 2017: $574,8892017Assets 2018: $1,004,965Liabilities 2018: $205,211Net Assets 2018: $799,7542018Assets 2019: $1,080,398Liabilities 2019: $187,909Net Assets 2019: $892,4892019Assets 2020: $1,836,426Liabilities 2020: $260,581Net Assets 2020: $1,575,8452020Assets 2021: $2,703,587Liabilities 2021: $383,265Net Assets 2021: $2,320,3222021Assets 2022: $2,109,408Liabilities 2022: $333,436Net Assets 2022: $1,775,9722022Assets 2023: $2,030,456Liabilities 2023: $204,923Net Assets 2023: $1,825,5332023Assets 2024: $2,004,990Liabilities 2024: $210,473Net Assets 2024: $1,794,5172024

Highlighted filing

2024

Assets$2,004,990
Liabilities$210,473
Net Assets$1,794,517

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $340,4982012Expenses 2013: $365,0222013Revenue 2014: $345,015Expenses 2014: $379,277Net Income 2014: -$34,2622014Revenue 2015: $524,757Expenses 2015: $502,073Net Income 2015: $22,6842015Revenue 2016: $566,238Expenses 2016: $584,044Net Income 2016: -$17,8062016Revenue 2017: $652,446Expenses 2017: $615,412Net Income 2017: $37,0342017Revenue 2018: $817,668Expenses 2018: $596,057Net Income 2018: $221,6112018Revenue 2019: $760,700Expenses 2019: $666,498Net Income 2019: $94,2022019Revenue 2020: $1,471,872Expenses 2020: $801,296Net Income 2020: $670,5762020Revenue 2021: $2,707,647Expenses 2021: $1,712,936Net Income 2021: $994,7112021Revenue 2022: $579,602Expenses 2022: $663,264Net Income 2022: -$83,6622022Revenue 2023: $930,751Expenses 2023: $898,878Net Income 2023: $31,8732023Revenue 2024: $754,790Expenses 2024: $1,060,812Net Income 2024: -$306,0222024

Highlighted filing

2024

Revenue$754,790
Expenses$1,060,812
Net Income-$306,022

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jun 26, 2025
Return Version
2023v6.0
Gross Receipts
$1,243,094
Mission and Program Overview

Mission

Hartley nature center is dedicated to inspiring lifelong connections with nature through education, play, and exploration.

Hartley nature center is dedicated to inspiring life-long connections with nature through education, play, and exploration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$541,051$681,202▲ $140,151
Cash and Non-Interest-Bearing Accounts$343,107$232,588▼ $110,519
Land, Buildings, and Equipment, Net$36,634$26,223▼ $10,411
Savings and Temporary Cash Investments$22,011$16,152▼ $5,859
Accounts Receivable$2,692$1,950▼ $742
Inventories for Sale or Use$1,309$1,363▲ $54
Pledges and Grants Receivable$110,290$510▼ $109,780
Total Assets$2,030,456$2,004,990▼ $25,466
Other Assets Total$973,362$1,045,002▲ $71,640
Liabilities
Deferred Revenue$128,504$124,797▼ $3,707
Accounts Payable and Accrued Expenses$74,022$77,925▲ $3,903
Other Liabilities-$7,751-
Mortgage Notes Payable Secured by Investment Property$2,397--
Total Liabilities$204,923$210,473▲ $5,550
Net Assets / Fund Balance
Net Assets With Donor Restrictions$981,546$1,060,040▲ $78,494
Net Assets Without Donor Restrictions$843,987$734,477▼ $109,510
Total Net Assets Fund Balance$1,825,533$1,794,517▼ $31,016
Total Liabilities and Net Assets / Fund Balance$2,030,456$2,004,990▼ $25,466

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,511$48,375$62,886
Other Land Buildings$11,713$32,169$43,882
Leasehold Improvements$-1$39,433$39,432
Other Assets Org$7,751--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$159,575-▲ $30,860$5,939$183,045
2022$155,727-▲ $11,333$6,182$159,575
2021$181,281$5,600▼ $25,739$4,026$155,727
2020$139,003$15,967▲ $30,838$3,394$181,281
2019$97,402$30,145▲ $15,144$2,908$139,003
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
TOM O'ROURKEExec Director ThrFT$66,859$2,006$68,865

Board Members and Trustees

NameTitle
Marte KitsonChair
Amy SmallwoodVice Chair
Carrie Taylor KempBoard Member
Erica BackstromBoard Member
Linda CraigBoard Member
Molly SolbergBoard Member
Natalie WhiteBoard Member
Terry SmithBoard Member
Amy DemmerExecutive Di
Michael MaloneSecretary
Marcus DresbachTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$183,939
Program Service Revenue
$594,076
Investment Income
$-36,632
Other Revenue
$13,407
All Other Contributions
$163,153
Change in Net Assets
$-306,022

Audited Revenue Reconciliation

Revenue per Audited Statements
$749,111
Revenue Not Reported on Financial Statements
$5,679
Revenue Not Reported on Form 990
$279,261
Total Revenue per Audited Statements
$1,028,372
Total Revenue per Form 990
$754,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$769,962
Other Expenses$252,376
Total Fundraising Expense$39,378
Grants and Similar Amounts Paid$38,474
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$407,253$221,096$19,755$648,104
Office Expenses$70,380$7,716$1,848$79,944
Current Officers, Directors, Trustees, and Key Employees$44,134$11,463$1,719$57,316
Payroll Taxes$35,962$18,552$1,712$56,226
Grants to Domestic Orgs$38,474--$38,474
Insurance$20,254$10,449$964$31,667
Fees for Services Other$18,533$9,565$883$28,981
Occupancy$13,806$7,122$657$21,585
Fees for Services Accounting$8,628$4,452$410$13,490
Depreciation Depletion$5,445$2,809$259$8,513
Pension Plan Contributions$5,123$2,939$254$8,316
Fees for Service Investment Mgmnt Fees-$5,679-$5,679
Other Expenses$2,924$1,508$139$4,571
All Other Expenses$469$241$23$733
Advertising$406$210$19$635
Total Functional Expenses$681,999$339,435$39,378$1,060,812

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,060,812
Expenses per Audited Statements$1,055,133
Total Expenses per Audited Statements$1,055,133
Expenses Not Reported on Financial Statements$5,679
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of DuluthDuluth, MNGovBuilding Addition$38,474
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,648
Fundraising Direct Expenses$10,869
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
BETTY'S PIES$15,648$15,648$53$15,595
Total Events$15,648$15,648$10,869$4,779
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability, Operating Lease$7,751
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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, Page 6, Part VI, Line 11B

The executive committee reviews the form 990 before it is filed.

Form 990, Page 6, Part VI, Line 12C

Annually, board members are asked to sign a statement indicating they have received a copy of the conflict of interest policy, have read and understood the policy, and have agreed to comply with the policy. An interested person may make a presentation at the hnc board of directors or committee meetings, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.

Form 990, Page 6, Part VI, Line 15A

The process for determing compensation of the organization's executive director included a review of comparability data. This process was last undertaken in 2018.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Hartley Nature Center
EIN
36-3507636
Phone
2187246735
Address
3001 WOODLAND AVENUE, DULUTH, MN 55803

Signing Officer

Name
Amy Demmer
Title
Executive Director
Phone
2187246735
Signed
2025-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Demmer
Formed
1989
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
55
Volunteers
75

Preparer

Firm
Esterbrooks Cpas Ltd
Address
302 W SUPERIOR ST STE200, DULUTH, MN 55802
Preparer
Michael a Pederson
Phone
2187276846
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4B

Programs for the general public: - offered 104 seasonal environmental camps (3-5 days in length). Natural history and outdoor skills were the primary topics with participants ages 4-12. - gave away 4,474 in camp scholarship assistance to families whose children qualified for the federal free and reduced lunch program. - provided 31 walk-in nature nook programs for parents and their pre-schoolers over the course of the year. Attendance was 382 participants. - provided volunteer opportunities including: education, stewardship and event assistants. Volunteer list consists of over 75 individuals. - provided 623 service hours in the way of volunteer opportunities involved in the stewardship of hartley park, including buckthorn pulls and frog population monitoring projects. - provided 620 camp experiences for kids. - provided 70 equipment rentals.school programs (pre-k thru grade 12):- provided field trips and site visits to 4,271 students. - provided 22,015 toward student field trip experiences at half reduced or free rates via our scholarships. - provided 46,468 contact hours to 116 children via our hartley nature preschool during the course of the normal school year. - served groups from several area communities.- provided 116 field trip opportunities and 9 school site visits.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The board has established an endowment fund. The majority of the assets of the fund are held by the duluth-superior area community foundation (dsacf). Dsacf has authority to hold, manage and invest the funds held on behalf of the organization. Dsacf distributes net income at least annually. The distributions are available for the purposes of the organization. The organization may request additional distributions in accordance with the agreement with dsacf.

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IRS990/OtherExpensesGrp/FundraisingAmt110250
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IRS990/PensionPlanContributionsGrp/FundraisingAmt0254
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02939
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROGRAMS FOR THE GENERAL PUBLIC: - OFFERED 104 SEASONAL ENVIRONMENTAL CAMPS (3-5 DAYS IN LENGTH). NATURAL HISTORY AND OUTDOOR SKILLS WERE THE PRIMARY TOPICS WITH PARTICIPANTS AGES 4-12. - GAVE AWAY 4,474 IN CAMP SCHOLARSHIP ASSISTANCE TO FAMILIES WHOSE CHILDREN QUALIFIED FOR THE FEDERAL FREE AND REDUCED LUNCH PROGRAM. - PROVIDED 31 WALK-IN NATURE NOOK PROGRAMS FOR PARENTS AND THEIR PRE-SCHOOLERS OVER THE COURSE OF THE YEAR. ATTENDANCE WAS 382 PARTICIPANTS. - PROVIDED VOLUNTEER OPPORTUNITIES INCLUDING: EDUCATION, STEWARDSHIP AND EVENT ASSISTANTS. VOLUNTEER LIST CONSISTS OF OVER 75 INDIVIDUALS. - PROVIDED 623 SERVICE HOURS IN THE WAY OF VOLUNTEER OPPORTUNITIES INVOLVED IN THE STEWARDSHIP OF HARTLEY PARK, INCLUDING BUCKTHORN PULLS AND FROG POPULATION MONITORING PROJECTS. - PROVIDED 620 CAMP EXPERIENCES FOR KIDS. - PROVIDED 70 EQUIPMENT RENTALS.SCHOOL PROGRAMS (PRE-K THRU GRADE 12):- PROVIDED FIELD TRIPS AND SITE VISITS TO 4,271 STUDENTS. - PROVIDED 22,015 TOWARD STUDENT FIELD TRIP EXPERIENCES AT HALF REDUCED OR FREE RATES VIA OUR SCHOLARSHIPS. - PROVIDED 46,468 CONTACT HOURS TO 116 CHILDREN VIA OUR HARTLEY NATURE PRESCHOOL DURING THE COURSE OF THE NORMAL SCHOOL YEAR. - SERVED GROUPS FROM SEVERAL AREA COMMUNITIES.- PROVIDED 116 FIELD TRIP OPPORTUNITIES AND 9 SCHOOL SITE VISITS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 20,714
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