Civic Intelligence

Duluth Community Garden Program

EIN 41-1396024 • 501(c)3 • Duluth, MN

Profile

To provide garden space for limited income families to grow their own food.

PO Box 3158Duluth, MN 55803

www.duluthcommunitygarden.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

78th percentile

24%

Higher net margin than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

78th percentile

24%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-36%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$22,465

Up $4,286 (+24%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$22,465

Up $4,736 (+27%) from 2023

Revenue

Down

$66,865

Down $38,311 (-36%) from 2023

Expenses

Down

$50,726

Down $70,028 (-58%) from 2023

Net Income

Up

$16,139

Up $31,717 (+204%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $22,370Liabilities 2011: $6,6972011Assets 2012: $30,287Liabilities 2012: $5,342Net Assets 2012: $24,9452012Assets 2013: $131,004Liabilities 2013: $35,458Net Assets 2013: $95,5462013Assets 2014: $53,839Liabilities 2014: $6,128Net Assets 2014: $47,7112014Assets 2015: $17,978Liabilities 2015: $6,909Net Assets 2015: $11,0692015Assets 2016: $51,880Liabilities 2016: $6,848Net Assets 2016: $45,0322016Assets 2017: $65,446Liabilities 2017: $17,707Net Assets 2017: $47,7392017Assets 2018: $65,339Liabilities 2018: $19,052Net Assets 2018: $46,2872018Assets 2019: $54,687Liabilities 2019: $627Net Assets 2019: $54,0602019Assets 2020: $57,798Liabilities 2020: $1,050Net Assets 2020: $56,7482020Assets 2021: $58,856Liabilities 2021: $20,010Net Assets 2021: $38,8462021Assets 2022: $34,343Liabilities 2022: $1,036Net Assets 2022: $33,3072022Assets 2023: $18,179Liabilities 2023: $450Net Assets 2023: $17,7292023Assets 2024: $22,465Net Assets 2024: $22,4652024

Highlighted filing

2024

Assets$22,465
Liabilities-
Net Assets$22,465

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $61,779Expenses 2011: $70,231Net Income 2011: -$8,4522011Revenue 2012: $101,704Expenses 2012: $92,432Net Income 2012: $9,2722012Revenue 2013: $239,141Expenses 2013: $171,540Net Income 2013: $67,6012013Revenue 2014: $114,566Expenses 2014: $162,213Net Income 2014: -$47,6472014Revenue 2015: $92,133Expenses 2015: $128,775Net Income 2015: -$36,6422015Revenue 2016: $108,551Expenses 2016: $74,588Net Income 2016: $33,9632016Revenue 2017: $110,031Expenses 2017: $107,324Net Income 2017: $2,7072017Revenue 2018: $100,225Expenses 2018: $101,677Net Income 2018: -$1,4522018Revenue 2019: $89,177Expenses 2019: $81,404Net Income 2019: $7,7732019Revenue 2020: $92,895Expenses 2020: $90,207Net Income 2020: $2,6882020Revenue 2021: $103,957Expenses 2021: $121,859Net Income 2021: -$17,9022021Revenue 2022: $119,495Expenses 2022: $125,034Net Income 2022: -$5,5392022Revenue 2023: $105,176Expenses 2023: $120,754Net Income 2023: -$15,5782023Revenue 2024: $66,865Expenses 2024: $50,726Net Income 2024: $16,1392024

Highlighted filing

2024

Revenue$66,865
Expenses$50,726
Net Income$16,139

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.22$0.22$0.67$0.51$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$1.05$1.21$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.33$1.19$1.25$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.59$0.20$0.39$1.04$1.22$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.58$0.01$0.57$0.93$0.90$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$0.89$0.81$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.19$0.46$1.00$1.02$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.18$0.48$1.10$1.07$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.07$0.45$1.09$0.75$0.34
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.07$0.11$0.92$1.29$0.37
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.06$0.48$1.15$1.62$0.48
2013Detailed filing. Detailed filing data is available for this year.$1.31$0.35$0.96$2.39$1.72$0.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.05$0.25$1.02$0.92$0.09
2011Summary only. Only limited summary data is available for this year.$0.22$0.07$0.62$0.70$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 5, 2025
Return Version
2024v5.0
Gross Receipts
$66,865
Mission and Program Overview

Mission

To provide garden space for limited income families to grow their own food.

Program Services

DescriptionGrantsExpenses
GARDEN SPACE - WE PROVIDE OVER 200 COMMUNITY GARDEN PLOTS AT 22 DIFFERENT SITES THROUGHOUT DULUTH, FOR INDIVIDUALS AND FAMILIES TO GROW THEIR OWN VEGETABLES. WE MAINTAIN GARDEN INFRASTRUCTURE AND MANAGE PLOT SIGN-UPS. ONE GARDEN SITE IS GARDENED COLLECTIVELY AND MANAGED BY DGCP STAFF. STAFF ALSO MAINTAIN GIVING GARDEN SITES WITH PRODUCE AVAILABLE FOR ANYONE TO HARVEST.-$41,136
EDUCATION - WE EDUCATE OUR GARDENERS AND THE PUBLIC IN ALL ASPECTS OF GARDENING - FROM GARDENING PREPARATION TO FOOD PRESERVATION. OUR VOLUNTEER GARDEN SITE COORDINATORS MENTOR GARDENERS AS NEEDED.-$906
ONE VEGETABLE ONE COMMUNITY - FOOD LITERACY INITIATIVE THAT RAISES AWARENESS OF FRESH, HEALTHY FOOD ACCESS THROUGH GARDENING AND COOKING OUTREACH ACTIVITIES FOCUSED AROUND CELEBRATING THE VEGETABLE OF THE YEAR.-$906
TOOLS & EQUIPMENT - WE PROVIDE GARDEN TOOLS AND FOOD PROCESSING/PRESERVATION EQUIPMENT FREE OF CHARGE TO OUR GARDENERS AND MEMEBERS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
HALEY DIEMChair-$0--
KELLY O'BRIANTreasurer-$0--
DAN KISLINGERSecretary-$0--
SAM KARNSDirector-$0--
EMILY HICKS NYSDirector-$0--
MARY PARSATOONDirector-$0--
GEORGE HOSTDirector-$0--
KIM MCALEARDirector-$0--
PAUL TREUERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Duluth Community Garden Program
EIN
41-1396024
Phone
2187224583
Address
PO BOX 3158, DULUTH, MN 55803

Signing Officer

Name
Haley Diem
Title
Chair
Phone
2187224583
Signed
2025-08-05

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-ez, Part I, Line 8

Miscellaneous 491 total 491

Form 990-ez, Part I, Line 16

Expenses advertising and promotion 66 telephone 650 office 351 postage 154 printing/copying 328 bank charges 727 2,238 mary je to net assets 3,117 garden improvements 1,508 tools & equipment 44 site maintenance 884 sale supplies 4,456 educational resources 1,139 miscellaneous 592 non-investment depreciation 659 total 16,913

Form 990-ez, Part I, Line 20

OTHER DECREASES -11,403

Form 990-ez, Part II, Line 24

Grants receivable 8,222 0 accounts receivable 2,212 0 inventories for sale or use 111 0 prepaid expenses and deferred charges 3,117 0 other depreciable assets 10,655 10,655 less accumulated depreciation 9,996 10,655 total 14,321 0

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 450 0

Form 990-ez, Part III, Line 28

Garden space - we provide over 200 community garden plots at 22 different sites throughout duluth, for individuals and families to grow their own vegetables. We maintain garden infrastructure and manage plot sign-ups. One garden site is gardened collectively and managed by dgcp staff. Staff also maintain giving garden sites with produce available for anyone to harvest.

Form 990-ez, Part III, Line 31

Tools & equipment - we provide garden tools and food processing/preservation equipment free of charge to our gardeners and memebers.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS 491 TOTAL 491
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING AND PROMOTION 66 TELEPHONE 650 OFFICE 351 POSTAGE 154 PRINTING/COPYING 328 BANK CHARGES 727 2,238 MARY JE TO NET ASSETS 3,117 GARDEN IMPROVEMENTS 1,508 TOOLS & EQUIPMENT 44 SITE MAINTENANCE 884 SALE SUPPLIES 4,456 EDUCATIONAL RESOURCES 1,139 MISCELLANEOUS 592 NON-INVESTMENT DEPRECIATION 659 TOTAL 16,913
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER DECREASES -11,403
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GRANTS RECEIVABLE 8,222 0 ACCOUNTS RECEIVABLE 2,212 0 INVENTORIES FOR SALE OR USE 111 0 PREPAID EXPENSES AND DEFERRED CHARGES 3,117 0 OTHER DEPRECIABLE ASSETS 10,655 10,655 LESS ACCUMULATED DEPRECIATION 9,996 10,655 TOTAL 14,321 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 450 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GARDEN SPACE - WE PROVIDE OVER 200 COMMUNITY GARDEN PLOTS AT 22 DIFFERENT SITES THROUGHOUT DULUTH, FOR INDIVIDUALS AND FAMILIES TO GROW THEIR OWN VEGETABLES. WE MAINTAIN GARDEN INFRASTRUCTURE AND MANAGE PLOT SIGN-UPS. ONE GARDEN SITE IS GARDENED COLLECTIVELY AND MANAGED BY DGCP STAFF. STAFF ALSO MAINTAIN GIVING GARDEN SITES WITH PRODUCE AVAILABLE FOR ANYONE TO HARVEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 28
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