Civic Intelligence

Head of the Lakes United Way

EIN 41-0857077 • 501(c)3 • Duluth, MN

Profile

Head of the Lakes United Way's mission is to unite caring people and mobilize resources to empower individuals and strenghten communities.

314 W Superior St 750Duluth, MN 55802

www.hlunitedway.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.07x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.35x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

41st percentile

1.1%

Higher net margin than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$104,723

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

51st percentile

4.5%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

0.6%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,546,818

Up $364,437 (+4.5%) from 2023

Liabilities

Down

$558,691

Down $159,012 (-22%) from 2023

Net Assets

Up

$7,988,127

Up $523,449 (+7.0%) from 2023

Revenue

Up

$1,578,819

Up $8,970 (+0.6%) from 2023

Expenses

Down

$1,561,194

Down $257,850 (-14%) from 2023

Net Income

Up

$17,625

Up $266,820 (+107%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $5,477,282Liabilities 2011: $1,157,787Net Assets 2011: $4,319,4952011Assets 2012: $5,403,445Liabilities 2012: $1,182,769Net Assets 2012: $4,220,6762012Assets 2013: $5,593,711Liabilities 2013: $1,180,109Net Assets 2013: $4,413,6022013Assets 2014: $6,063,939Liabilities 2014: $1,070,476Net Assets 2014: $4,993,4632014Assets 2015: $5,887,581Liabilities 2015: $985,849Net Assets 2015: $4,901,7322015Assets 2016: $6,248,570Liabilities 2016: $1,048,356Net Assets 2016: $5,200,2142016Assets 2017: $6,838,850Liabilities 2017: $1,031,601Net Assets 2017: $5,807,2492017Assets 2018: $7,118,350Liabilities 2018: $1,032,881Net Assets 2018: $6,085,4692018Assets 2019: $7,214,473Liabilities 2019: $1,018,424Net Assets 2019: $6,196,0492019Assets 2020: $7,451,013Liabilities 2020: $1,073,174Net Assets 2020: $6,377,8392020Assets 2021: $9,050,785Liabilities 2021: $922,976Net Assets 2021: $8,127,8092021Assets 2022: $8,000,348Liabilities 2022: $803,468Net Assets 2022: $7,196,8802022Assets 2023: $8,182,381Liabilities 2023: $717,703Net Assets 2023: $7,464,6782023Assets 2024: $8,546,818Liabilities 2024: $558,691Net Assets 2024: $7,988,1272024

Highlighted filing

2024

Assets$8,546,818
Liabilities$558,691
Net Assets$7,988,127

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,609,1602011Expenses 2012: $2,565,4462012Revenue 2013: $2,373,252Expenses 2013: $2,509,952Net Income 2013: -$136,7002013Revenue 2014: $2,355,249Expenses 2014: $2,375,945Net Income 2014: -$20,6962014Revenue 2015: $2,154,411Expenses 2015: $2,228,171Net Income 2015: -$73,7602015Revenue 2016: $2,780,709Expenses 2016: $2,431,869Net Income 2016: $348,8402016Revenue 2017: $2,547,968Expenses 2017: $2,401,649Net Income 2017: $146,3192017Revenue 2018: $2,324,007Expenses 2018: $2,380,965Net Income 2018: -$56,9582018Revenue 2019: $2,191,872Expenses 2019: $2,344,527Net Income 2019: -$152,6552019Revenue 2020: $2,032,746Expenses 2020: $2,094,104Net Income 2020: -$61,3582020Revenue 2021: $1,838,907Expenses 2021: $1,833,162Net Income 2021: $5,7452021Revenue 2022: $1,656,785Expenses 2022: $1,893,843Net Income 2022: -$237,0582022Revenue 2023: $1,569,849Expenses 2023: $1,819,044Net Income 2023: -$249,1952023Revenue 2024: $1,578,819Expenses 2024: $1,561,194Net Income 2024: $17,6252024

Highlighted filing

2024

Revenue$1,578,819
Expenses$1,561,194
Net Income$17,625

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.55$0.56$7.99$1.58$1.56$0.02
2023Detailed filing. Detailed filing data is available for this year.$8.18$0.72$7.46$1.57$1.82$0.25
2022Detailed filing. Detailed filing data is available for this year.$8.00$0.80$7.20$1.66$1.89$0.24
2021Detailed filing. Detailed filing data is available for this year.$9.05$0.92$8.13$1.84$1.83$0.01
2020Detailed filing. Detailed filing data is available for this year.$7.45$1.07$6.38$2.03$2.09$0.06
2019Detailed filing. Detailed filing data is available for this year.$7.21$1.02$6.20$2.19$2.34$0.15
2018Detailed filing. Detailed filing data is available for this year.$7.12$1.03$6.09$2.32$2.38$0.06
2017Detailed filing. Detailed filing data is available for this year.$6.84$1.03$5.81$2.55$2.40$0.15
2016Summary only. Only limited summary data is available for this year.$6.25$1.05$5.20$2.78$2.43$0.35
2015Detailed filing. Detailed filing data is available for this year.$5.89$0.99$4.90$2.15$2.23$0.07
2014Detailed filing. Detailed filing data is available for this year.$6.06$1.07$4.99$2.36$2.38$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.59$1.18$4.41$2.37$2.51$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.40$1.18$4.22$2.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.48$1.16$4.32$2.61
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 28, 2025
Return Version
2023v6.0
Gross Receipts
$1,676,965
Mission and Program Overview

Mission

United way of greater duluth's mission is to lead a united effort to strengthen our community by mobilizing resources to improve people's lives.

To strengthen the communities we serve by uniting people and resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$314,670$486,848▲ $172,178
Savings and Temporary Cash Investments$671,099$392,624▼ $278,475
Pledges and Grants Receivable$351,142$178,396▼ $172,746
Land, Buildings, and Equipment, Net$18,527$15,727▼ $2,800
Prepaid Expenses and Deferred Charges$8,455$14,814▲ $6,359
Total Assets$8,182,381$8,546,818▲ $364,437
Other Assets Total$6,818,488$7,458,409▲ $639,921
Liabilities
Other Liabilities$638,266$465,267▼ $172,999
Accounts Payable and Accrued Expenses$79,437$93,424▲ $13,987
Total Liabilities$717,703$558,691▼ $159,012
Net Assets / Fund Balance
Net Assets With Donor Restrictions$6,174,679$6,708,209▲ $533,530
Net Assets Without Donor Restrictions$1,289,999$1,279,918▼ $10,081
Total Net Assets Fund Balance$7,464,678$7,988,127▲ $523,449
Total Liabilities and Net Assets / Fund Balance$8,182,381$8,546,818▲ $364,437

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,727$98,669$114,396
Other Assets Org$2,274--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$6,157,468-▲ $839,766-$6,697,230
2023$5,898,447-▲ $784,554-$6,157,468
2022$6,484,316-▼ $482,808-$5,898,447
2021$4,915,904-▲ $1,821,562-$6,484,316
2020$6,484,316-▼ $1,568,412-$4,915,904
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew HunterPresidentFT$98,551$6,172$104,723
Kim UlmerFinance DirectorFT$76,820$153$76,973

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,126,270
Program Service Revenue
$6,102
Investment Income
$458,453
Other Revenue
$-12,006
All Other Contributions
$1,117,654
Change in Net Assets
$17,625

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$34,261Fair Market Value
Clothing and Household Goods-$18,315Fair Market Value
Total Noncash Contributions1$52,576-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,578,819
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$505,824
Total Revenue per Audited Statements
$2,084,643
Total Revenue per Form 990
$1,578,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$709,840
Grants and Similar Amounts Paid$607,227
Total Fundraising Expense$335,414
Other Expenses$244,127
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$607,227--$607,227
Other Salaries and Wages$125,176$126,204$138,733$390,113
Current Officers, Directors, Trustees, and Key Employees$57,023$57,471$63,240$177,734
Other Employee Benefits$31,746$31,746$35,714$99,206
Information Technology$18,285$6,084$20,442$44,811
Payroll Taxes$13,692$13,692$15,403$42,787
Occupancy$14,904$9,761$13,693$38,358
Fees for Services Accounting$7,258$17,355$6,942$31,555
Fees for Services Other$4,178$9,991$3,996$18,165
Office Expenses$6,120$5,496$5,811$17,427
Depreciation Depletion$4,778$2,077$3,531$10,386
Conferences and Meetings$3,423$177$6,756$10,356
Fees for Services Legal$2,002$4,788$1,915$8,705
Travel$1,994$151$3,913$6,058
Other Expenses$1,754$2,391$1,250$5,395
Insurance$490$1,863$915$3,268
Total Functional Expenses$910,184$315,596$335,414$1,561,194

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,561,194
Total Expenses per Audited Statements$1,561,194
Total Expenses per Form 990$1,561,194
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Human Development CenterDuluth, MN501(c)(3)Family & individual counseling, designations$47,764
Family Freedom CenterDuluth, MN501(c)(3)Freedom startups, neighborhood youth services, freedom farms$35,429
Mentor NorthDuluth, MN501(c)(3)Mentor Superior-Douglas County, mentor Duluth designations$34,204
Family Rise TogetherAppleton, WI501(c)(3)Health place$33,080
Life HouseDuluth, MN501(c)(3)Kids to adults kats, basic needs, futures education program, futures employment$32,266
Justice NorthDuluth, MN501(c)(3)Duluth legal services, expungments project, designations$26,438
Duluth Community Schools CollaborativeDuluth, MN501(c)(3)Academic and cultural enrichment, designations$24,811
Boys & Girls Clubs of the NorthlandDuluth, MN501(c)(3)Education/At-risk youth, designations$20,113
Center Against Sexual & Domestic Abuse (CASDA)Superior, WI501(c)(3)Emergency Shelter for Victims of Domestic Violence$19,445
The Salvation ArmyRoseville, MN501(c)(3)Family transitional housing, emergency assistance program, food assistance programs, rookie basketball association$18,392
SOAR Career SolutionsDuluth, MN501(c)(3)Subsidized employment services, re-entry services, designations$18,166
Welch Center Inc dba Valley Youth CenterDuluth, MN501(c)(3)Youth development and supportive services, designations$17,398
Faith United Methodist Church dba Harbor House Crisis CenterSuperior, WI501(c)(3)homeless stabilization project, children's life skills enhancement, designations$17,060
Second Harvest Northern Lakes Food BankDuluth, MN501(c)(3)Food distribution services, designations$16,050
First Witness Child Advocacy CenterDuluth, MN501(c)(3)Prevention services, forensci interviews and family advocacy$15,366
Churches United in MinistryDuluth, MN501(c)(3)Drop-in center, emergency shelter, health and wellness clinic, designations$14,867
Lutheran Social Service of MinnesotaDuluth, MN501(c)(3)Consumer credit counseling, together for youth, truancy action project, foreclosure$14,551
Damiano of DuluthDuluth, MN501(c)(3)Soup kitchen, kids caf, clothing exchange programs, designations$14,417
Lake Superior Community Health CenterDuluth, MN501(c)(3)Health care access, designations$13,241
Lincoln Park Children & Families CollaborativeDuluth, MN501(c)(3)Supported Family Time$13,241
Just Kids DentalTwo Harbors, MN501(c)(3)Preventive dental care, designations$12,682
Community Action DuluthDuluth, MN501(c)(3)Faim- asset development, jump start, tax preperation, designations$12,382
YWCA DuluthDuluth, MN501(c)(3)Ggirld & youth programs, early childhood center, designations$11,931
Men as PeacemakersDuluth, MN501(c)(3)Boys restorative program, girls restorative program, designations$11,072
Center City HousingDuluth, MN501(c)(3)Transitional housing, early childhood$10,982
Safe Haven ShelterDuluth, MN501(c)(3)Legal advocacy, designations$10,935
Western Lake Superior Habitat for HumanityDuluth, MN501(c)(3)Home Repairs to Improve Safety & Accessibility$10,408
The BRICK MinistriesAshland, WI501(c)(3)Benevolence Program$9,992
Arc NorthlandDuluth, MN501(c)(3)FASD intervention, family/child mental health$8,406
Northwoods Women Inc dba New Day Advocacy CenterAshland, WI501(c)(3)Emergency shelter, designations$8,326
Duluth Area Family YMCADuluth, MN501(c)(3)OST program at title 1 schools, desigations$7,276
American Red CrossDuluth, MN501(c)(3)Disaster/emergency services, designations$5,050
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,006
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Allocations and designations payable$465,267
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 B, line 11B

The Form 990 is reviewed by the Finance Committee and, subsequently, presented to the Board of Directors for review and approval prior to its filing.

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

Conflict of Interest Policy is included in the code of ethics which each board member signs before joining the Board and annually, thereafter.

Form 990, Part VI, Section B, line 15

Compensation of key employees will be determined based on job performance and budget parameters. In addition, the compensation committee will obtain appropriate comparability data prior to making its determination. The compensation agreement will be presumed reasonable where a determination has been made using comparative compensation data for similarly qualified persons in comparable positions at similar organizations.

Form 990, Part VI, Section C, line 19

The Organization has its govering documents and financial statements available to the public upon request. The Form 990 is also available on GuideStar.

Filing and Contact Details

Filer

Filer Name
Head of the Lakes United Way
EIN
41-0857077
Phone
2187264770
Address
314 W Superior St 750, Duluth, MN 55802

Signing Officer

Name
Sara Niemi
Title
President
Phone
2187264770
Signed
2025-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Niemi
Formed
1922
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
12
Employees
13
Volunteers
176

Preparer

Firm
Abdo LLP
Address
5201 Eden Ave Ste 250, Edina, MN 55436
Preparer
Steven D Anseth CPA
Phone
9528359090
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

This process has not changed from the prior years.

Financial Statement Notes

Part V, Line 4

The investment income from the endowment fund is unrestricted and is used to further the Organization's mission.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Amy Hallback
IRS990/Form990PartVIISectionAGrp/PersonNm2Beth McCuskey
IRS990/Form990PartVIISectionAGrp/PersonNm3Tricia Hobbs
IRS990/Form990PartVIISectionAGrp/PersonNm4Annie Lepper
IRS990/Form990PartVIISectionAGrp/PersonNm5Todd Gustafson
IRS990/Form990PartVIISectionAGrp/PersonNm6Shawn Carr
IRS990/Form990PartVIISectionAGrp/PersonNm7Jerrid Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm8Jen Patterson
IRS990/Form990PartVIISectionAGrp/PersonNm9Amy Starzecki
IRS990/Form990PartVIISectionAGrp/PersonNm10Frances Wittenberg
IRS990/Form990PartVIISectionAGrp/PersonNm11Allison Hanig-Landrus
IRS990/Form990PartVIISectionAGrp/PersonNm12Matthew Hunter
IRS990/Form990PartVIISectionAGrp/PersonNm13Kim Ulmer
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IRS990/MissionDesc0Head of the Lakes United Way's mission is to unite caring people and mobilize resources to empower individuals and strenghten communities.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Our Community Investment Process provides funding for nearly 70 community programs within the focus areas of health, education, and financial stability. This process is community-driven, reflecting the collective input and priorities of the communities we serve. Every program is monitored, evaluated, and measured for effectiveness. In this way, HLUW validates that investments get results and make a difference where it matters most.
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IRS990/ProgSrvcAccomActy3Grp/Desc0AFL-CIO community services is a partnership with organized labor that supports working families and strengthens our communities. Through this partnership, we operate an Emergency Member Assistance Program and Holiday Assistance Program. Community Services also plays a key role in organizing community events such as Construct Tomorrow, Workers Memorial Day, and the Labor Day picnic.
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