Civic Intelligence

Koochiching County Food Access

990 • Fiscal year 2024 • EIN 36-3602229

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 04, 2025

1525 2nd Ave WInternational Falls, MN 56649

(218) 283-8020

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

88th percentile

43%

Higher net margin than 88% of similar nonprofits.

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

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

79th percentile

25%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

19th percentile

-16%

Faster revenue growth than 19% of similar nonprofits.

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

Assets

Up

$763,283

Up $230,484 (+43%) from 2022

Net Assets

Up

$763,283

Up $240,204 (+46%) from 2022

Liabilities

Down

$0

Down $9,720 (-100%) from 2022

Revenue

Up

$347,720

Up $150,421 (+76%) from 2022

Expenses

Down

$196,533

Down $80,274 (-29%) from 2022

Net Income

Up

$151,187

Up $230,695 (+290%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2010: $180,992Liabilities 2010: $3,287Net Assets 2010: $177,7052010Assets 2011: $170,245Liabilities 2011: $1,231Net Assets 2011: $169,0142011Assets 2012: $177,811Liabilities 2012: $1,231Net Assets 2012: $176,5802012Assets 2013: $176,981Liabilities 2013: $81Net Assets 2013: $176,9002013Assets 2015: $298,918Liabilities 2015: $26Net Assets 2015: $298,8922015Assets 2016: $285,202Liabilities 2016: $200Net Assets 2016: $285,0022016Assets 2018: $294,996Liabilities 2018: -$3,783Net Assets 2018: $298,7792018Assets 2019: $329,157Liabilities 2019: $202Net Assets 2019: $328,9552019Assets 2021: $610,470Liabilities 2021: $1,390Net Assets 2021: $609,0802021Assets 2022: $532,799Liabilities 2022: $9,720Net Assets 2022: $523,0792022Assets 2024: $763,283Liabilities 2024: $0Net Assets 2024: $763,2832024Assets 2025: $612,746Liabilities 2025: $0Net Assets 2025: $612,7462025

Highlighted filing

2024

Assets$763,283
Liabilities$0
Net Assets$763,283

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $193,0102010Expenses 2011: $216,2852011Expenses 2012: $205,9722012Revenue 2013: $217,890Expenses 2013: $218,463Net Income 2013: -$5732013Revenue 2015: $315,318Expenses 2015: $305,055Net Income 2015: $10,2632015Revenue 2016: $333,083Expenses 2016: $346,973Net Income 2016: -$13,8902016Revenue 2018: $250,222Expenses 2018: $280,546Net Income 2018: -$30,3242018Revenue 2019: $311,637Expenses 2019: $270,050Net Income 2019: $41,5872019Revenue 2021: $327,701Expenses 2021: $236,106Net Income 2021: $91,5952021Revenue 2022: $197,299Expenses 2022: $276,807Net Income 2022: -$79,5082022Revenue 2024: $347,720Expenses 2024: $196,533Net Income 2024: $151,1872024Revenue 2025: $159,210Expenses 2025: $309,747Net Income 2025: -$150,5372025

Highlighted filing

2024

Revenue$347,720
Expenses$196,533
Net Income$151,187
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 4, 2025
Return Version
2024v5.0
Gross Receipts
$357,768
Mission and Program Overview

Mission

Eliminating hunger in koochiching county and the surrounding area.

Eliminating hunger in koochiching county and the surrounding area

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$611,927$763,283▲ $151,356
Savings and Temporary Cash Investments$338,075$344,327▲ $6,252
Cash and Non-Interest-Bearing Accounts$131,625$293,893▲ $162,268
Land, Buildings, and Equipment, Net$142,227$125,063▼ $17,164
Investments Other Securities$0--
Total Assets$611,927$763,283▲ $151,356
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$611,927$763,283▲ $151,356
Total Liabilities and Net Assets / Fund Balance$611,927$763,283▲ $151,356

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$82,374$3,774-
Land$10,000--
Equipment$3,320$8,304-
Leasehold Improvements$29,369$1,971-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lynn StevenaPresident
Kim OppeitDirector
Mary WattersDirector
Peggy KellyDirector
Sue SwendsenDirector
Carol StegmeirSecretary
Mona JohnsonSecretary
Angie CodyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$335,176
Program Service Revenue
$0
Investment Income
$12,544
Other Revenue
$0
All Other Contributions
$334,857
Change in Net Assets
$151,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$105,012
Other Expenses$91,521
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,714$16,928$0$84,642
Occupancy$27,104$6,775$0$33,879
Other Employee Benefits$9,162$2,291$0$11,453
Depreciation Depletion$5,694$1,423$0$7,117
Payroll Taxes$3,310$3,310$0$6,620
Other Expenses$3,545$886$0$4,431
Fees for Services Accounting$2,441$610$0$3,051
Pension Plan Contributions$1,148$1,149$0$2,297
Insurance$1,764$441$0$2,205
Information Technology$258$257$0$515
Total Functional Expenses$155,061$41,472$0$196,533
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Koochiching County Food Access
EIN
36-3602229
Phone
2182838020
Address
1525 2ND AVE W, INTERNATIONAL FALLS, MN 56649

Signing Officer

Name
Christina Daniel
Title
Exective Director
Phone
2182838020
Signed
2025-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina Daniel
Formed
1988
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
0
Employees
4
Volunteers
50

Preparer

Firm
Mlt Accounting Services
Address
PO BOX 428, WARROAD, MN 56763
Preparer
Michele Thompson
Phone
2183869465
Supplemental Narrative

Additional Explanations

Other

Form 990 Line 19 Conflict of Interest Policy

Other

When a potential conflict has been identified and prior to any discussion on the related situation, members are required to make the conflict known at or before the beginning of the next scheduled board meeting. The remaining board members will then determine on a case by case basis, whether there is sufficient conflict of interest to warrant exclusion from voting, or discussion on any matters at the meeting of the board of directors

Pt VI, Line 11B

The 990 is normally presented for review by the signing officer of the organization before filing with the IRS. The return is presented to the board for inspection, review and comment.

Pt VI, Line 15B

Compensation of director and all paid employees is determined annually.The Board of directors are not compensated

Pt VI, Line 15A

Compensation is determined annually for all employees by the board of directors

Pt VI, Line 19

The organization makes its own governing documents in accordance with Federal, State, local laws. Documents and financial statements are available to the public upon request during business operating hours.

Other

BOARD OF DIRECTORS

Other

Mary watters, 3030 rd 2 n, intl falls mn 56649

Other

Sue swendsen, po box 81, ranier mn

Other

Angie cody, treasurer, 1311 11th st, intl falls mn 56649

Other

Carol stegmeir, 9969 tomahawk trl, kabetogama,mn

Other

Lynn stevens, president, 1504 8th ave, littlefork,mn

Other

Mona johnson, secretary, 601 16th st e, intl falls,mn

Other

Kim oppelt, 2140 ponderosa cir, duluth,mn

Other

Peggy kelly, 1407 14th st, intl falls, mn 56649

Pt XI

Converted to another software ajustment of 169.00 for reconcillation difference

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0211038
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0342653
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0366772
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01680783
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06253
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06538
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt025655
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt021251
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt059697
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06253
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06538
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt025655
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt021251
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt059697
IRS990ScheduleA/InvestmentIncomeCYPct00.03430
IRS990ScheduleA/InvestmentIncomePYPct00.04750
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.96570
IRS990ScheduleA/PublicSupportPY509Pct00.95250
IRS990ScheduleA/PublicSupportTotal509Amt01680783
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0353136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0407184
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0211038
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0342653
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0366772
IRS990ScheduleA/Total509Grp/TotalAmt01680783
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01740480
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt082374
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03774
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt086148
IRS990ScheduleD/EquipmentGrp/BookValueAmt03320
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08304
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt011624
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt029369
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01971
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt031340
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0125063
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 Line 19 Conflict of Interest Policy
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1When a potential conflict has been identified and prior to any discussion on the related situation, members are required to make the conflict known at or before the beginning of the next scheduled board meeting. The remaining board members will then determine on a case by case basis, whether there is sufficient conflict of interest to warrant exclusion from voting, or discussion on any matters at the meeting of the board of directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 990 is normally presented for review by the signing officer of the organization before filing with the IRS. The return is presented to the board for inspection, review and comment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of director and all paid employees is determined annually.The Board of directors are not compensated
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation is determined annually for all employees by the board of directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization makes its own governing documents in accordance with Federal, State, local laws. Documents and financial statements are available to the public upon request during business operating hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MARY WATTERS, 3030 RD 2 N, INTL FALLS MN 56649
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SUE SWENDSEN, PO BOX 81, RANIER MN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ANGIE CODY, TREASURER, 1311 11TH ST, INTL FALLS MN 56649
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10CAROL STEGMEIR, 9969 TOMAHAWK TRL, KABETOGAMA,MN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11LYNN STEVENS, PRESIDENT, 1504 8TH AVE, LITTLEFORK,MN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12MONA JOHNSON, SECRETARY, 601 16TH ST E, INTL FALLS,MN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13KIM OPPELT, 2140 PONDEROSA CIR, DULUTH,MN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14PEGGY KELLY, 1407 14TH ST, INTL FALLS, MN 56649
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15CONVERTED TO ANOTHER SOFTWARE AJUSTMENT OF 169.00 FOR RECONCILLATION DIFFERENCE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Pt XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0611927
IRS990/TotalAssetsEOYAmt0763283
IRS990/TotalAssetsGrp/BOYAmt0611927
IRS990/TotalAssetsGrp/EOYAmt0763283
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0335176
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041472
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0155061
IRS990/TotalFunctionalExpensesGrp/TotalAmt0196533
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0611927
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0763283
IRS990/TotalProgramServiceExpensesAmt0155061
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012544
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0347720
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0611927
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0763283
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01525 2ND AVE
IRS990/USAddress/CityNm0INTERNATIONAL FALLS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056649
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.13$0.00$6.13$1.59$3.10$1.51
2024Detailed filing. Detailed filing data is available for this year.$7.63$0.00$7.63$3.48$1.97$1.51
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.33$0.10$5.23$1.97$2.77$0.80
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.10$0.01$6.09$3.28$2.36$0.92
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.00$3.29$3.12$2.70$0.42
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.04$2.99$2.50$2.81$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$0.00$2.85$3.33$3.47$0.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$0.00$2.99$3.15$3.05$0.10
2013Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$2.18$2.18$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.01$1.77$2.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.01$1.69$2.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.03$1.78$1.93