Civic Intelligence

Duluth-Superior Area Educational Television Corporation

990 • Fiscal year 2024 • EIN 41-0877607

Oct 01, 2023 to Sep 30, 2024 • Filed on Feb 10, 2025

632 Niagara CourtDuluth, MN 55811

(218) 788-2831

Siviq Scores

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

Liabilities / Assets

69th percentile

0.22x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.13x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

23rd percentile

-8.8%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

87th percentile

$177,528

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

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

Asset Growth

13th percentile

-12%

Faster asset growth than 13% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

1.4%

Faster revenue growth than 37% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,848,348

Down $386,305 (-12%) from 2023

Net Assets

Down

$2,227,790

Down $431,400 (-16%) from 2023

Liabilities

Up

$620,558

Up $45,095 (+7.8%) from 2023

Revenue

Up

$4,661,457

Up $62,286 (+1.4%) from 2023

Expenses

Down

$5,070,054

Down $116,908 (-2.3%) from 2023

Net Income

Up

-$408,597

Up $179,194 (+30%) from 2023

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,790,024Liabilities 2011: $174,766Net Assets 2011: $4,615,2582011Assets 2012: $4,499,308Liabilities 2012: $151,958Net Assets 2012: $4,347,3502012Assets 2013: $3,989,800Liabilities 2013: $141,395Net Assets 2013: $3,848,4052013Assets 2014: $3,860,769Liabilities 2014: $145,579Net Assets 2014: $3,715,1902014Assets 2015: $3,555,612Liabilities 2015: $140,992Net Assets 2015: $3,414,6202015Assets 2016: $2,666,415Liabilities 2016: $159,411Net Assets 2016: $2,507,0042016Assets 2017: $2,410,247Liabilities 2017: $210,457Net Assets 2017: $2,199,7902017Assets 2018: $2,669,888Liabilities 2018: $206,447Net Assets 2018: $2,463,4412018Assets 2019: $2,623,375Liabilities 2019: $251,461Net Assets 2019: $2,371,9142019Assets 2020: $3,161,551Liabilities 2020: $636,296Net Assets 2020: $2,525,2552020Assets 2021: $3,331,515Liabilities 2021: $221,927Net Assets 2021: $3,109,5882021Assets 2022: $3,568,384Liabilities 2022: $298,600Net Assets 2022: $3,269,7842022Assets 2023: $3,234,653Liabilities 2023: $575,463Net Assets 2023: $2,659,1902023Assets 2024: $2,848,348Liabilities 2024: $620,558Net Assets 2024: $2,227,7902024

Highlighted filing

2024

Assets$2,848,348
Liabilities$620,558
Net Assets$2,227,790

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,260,3172011Expenses 2012: $3,234,7832012Revenue 2013: $2,771,282Expenses 2013: $3,270,227Net Income 2013: -$498,9452013Revenue 2014: $3,288,267Expenses 2014: $3,421,482Net Income 2014: -$133,2152014Revenue 2015: $2,992,494Expenses 2015: $3,293,064Net Income 2015: -$300,5702015Revenue 2016: $3,018,278Expenses 2016: $3,407,963Net Income 2016: -$389,6852016Revenue 2017: $3,037,939Expenses 2017: $3,414,100Net Income 2017: -$376,1612017Revenue 2018: $3,655,330Expenses 2018: $3,391,679Net Income 2018: $263,6512018Revenue 2019: $3,646,526Expenses 2019: $3,738,053Net Income 2019: -$91,5272019Revenue 2020: $3,961,482Expenses 2020: $3,808,141Net Income 2020: $153,3412020Revenue 2021: $4,823,492Expenses 2021: $4,089,143Net Income 2021: $734,3492021Revenue 2022: $4,935,556Expenses 2022: $4,833,517Net Income 2022: $102,0392022Revenue 2023: $4,599,171Expenses 2023: $5,186,962Net Income 2023: -$587,7912023Revenue 2024: $4,661,457Expenses 2024: $5,070,054Net Income 2024: -$408,5972024

Highlighted filing

2024

Revenue$4,661,457
Expenses$5,070,054
Net Income-$408,597
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Feb 10, 2025
Return Version
2023v6.0
Gross Receipts
$4,661,457
Mission and Program Overview

Mission

Non-commercial educational television broadcasting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,593,666$1,362,912▼ $230,754
Pledges and Grants Receivable$354,413$465,052▲ $110,639
Savings and Temporary Cash Investments$365,090$372,342▲ $7,252
Cash and Non-Interest-Bearing Accounts$268,505$332,159▲ $63,654
Prepaid Expenses and Deferred Charges$92,408$49,013▼ $43,395
Other Notes and Loans Receivable, Net$228,725$3,725▼ $225,000
Total Assets$3,234,653$2,848,348▼ $386,305
Other Assets Total$331,846$263,145▼ $68,701
Liabilities
Accounts Payable and Accrued Expenses$271,755$365,302▲ $93,547
Other Liabilities$238,945$219,580▼ $19,365
Deferred Revenue$64,763$35,676▼ $29,087
Total Liabilities$575,463$620,558▲ $45,095
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,204,633$1,726,333▼ $478,300
Net Assets With Donor Restrictions$454,557$501,457▲ $46,900
Total Net Assets Fund Balance$2,659,190$2,227,790▼ $431,400
Total Liabilities and Net Assets / Fund Balance$3,234,653$2,848,348▼ $386,305

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,117,847$7,651,696$8,769,543
Buildings$231,202$1,433,965$1,665,167
Land$13,863-$13,863
Other Assets Org$3,801--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$16,771,916$27,281▲ $3,590,431-$19,728,169
2023$15,263,703$12,000▲ $2,212,928-$16,771,916
2022$18,803,017$13,092▼ $2,628,567-$15,263,703
2021$15,387,458$1,000▲ $3,770,823-$18,803,017
2020$14,763,364$13,134▲ $1,017,528-$15,387,458
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patty MesterPres & Gen MFT$170,768$6,760$177,528
Patty MesterPres & Gen Manager-$170,768$6,760$177,528

Board Members and Trustees

NameTitle
Tina KoecherChair
Dennis LamkinVice Chair
Amy StarzeckiDirector
Annie LepperDirector
Dale LewisDirector
Holly JordeDirector
Jesse MurrayDirector
Jocelyn PihlajaDirector
John ScottDirector
Jonathan ThunderDirector
Mark PassDirector
Mickey PearsonDirector
Patrick BoyleDirector
Steve MclachlanDirector
Tim SmithSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$4,530,994
Program Service Revenue
$53,631
Investment Income
$24,953
Other Revenue
$51,879
All Other Contributions
$2,202,657
Change in Net Assets
$-408,597
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,682,915
Salaries, Compensation, and Employee Benefits$2,387,139
Total Fundraising Expense$488,016
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,520,469$125,185$159,218$1,804,872
Depreciation Depletion$294,414$6,296$3,904$304,614
Fees for Services Other$134,644$122,904$7,515$265,063
Other Employee Benefits$196,562$33,603$21,329$251,494
Occupancy$251,227--$251,227
Current Officers, Directors, Trustees, and Key Employees$26,629$142,022$8,877$177,528
Office Expenses$67,300$26,058$46,385$139,743
Payroll Taxes$102,477$17,519$11,120$131,116
Advertising$115,236$6,444$1,185$122,865
Insurance-$112,632-$112,632
All Other Expenses$28,427$38,448$4,094$70,969
Other Expenses$50,345$441$16,025$66,811
Fees for Services Accounting-$57,511-$57,511
Travel$8,859$12,505$1,238$22,602
Pension Plan Contributions$19,489$643$1,997$22,129
Fees for Services Legal-$10,817-$10,817
Total Functional Expenses$3,855,072$726,966$488,016$5,070,054
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Operating Lease Liability$192,299
Due to the Beck Foundation$27,281
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 will be presented to the board of directors for review at its regular meeting prior to filing the form.

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

The executive committee of the board of directors reviews conflict of interest forms signed by the board members and resolves issues arising from any identified conflicts.

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

Compensation is reviewed annually by a committee of the board of directors using comparability data from the corporation for public broadcasting, the minnesota council of nonprofits, and the minnesota department of employment and economic development.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request at the business office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Duluth-superior Area Educational
EIN
41-0877607
Phone
2187882831
Address
632 NIAGARA COURT, DULUTH, MN 55811

Signing Officer

Name
Patty Mester
Title
Pres & Gen Manager
Phone
2187248567
Signed
2025-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patty Mester
Formed
1957
Legal Domicile
Mn
Voting Board Members
15
Independent Board Members
15
Employees
54

Preparer

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

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.85$0.62$2.23$4.66$5.07$0.41
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.58$2.66$4.60$5.19$0.59
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$0.30$3.27$4.94$4.83$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$0.22$3.11$4.82$4.09$0.73
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.16$0.64$2.53$3.96$3.81$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$0.25$2.37$3.65$3.74$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.21$2.46$3.66$3.39$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.21$2.20$3.04$3.41$0.38
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.16$2.51$3.02$3.41$0.39
2015Detailed filing. Detailed filing data is available for this year.$3.56$0.14$3.41$2.99$3.29$0.30
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.86$0.15$3.72$3.29$3.42$0.13
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.99$0.14$3.85$2.77$3.27$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.50$0.15$4.35$3.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.79$0.17$4.62$3.26