Civic Intelligence

Duluth Plant-A-Lot Community Garden Program

990EZ • Fiscal year 2020 • EIN 41-1396024

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 27, 2021

206 West 4th StreetDuluth, MN 55806

(218) 722-4583

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.02x

Higher debt load relative to assets than 62% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

47th percentile

2.9%

Higher net margin than 47% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

85th percentile

$1,584

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

53rd percentile

5.7%

Faster asset growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

69th percentile

4.2%

Faster revenue growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$57,798

Up $3,111 (+5.7%) from 2019

Net Assets

Up

$56,748

Up $2,688 (+5.0%) from 2019

Liabilities

Up

$1,050

Up $423 (+67%) from 2019

Revenue

Up

$92,895

Up $3,718 (+4.2%) from 2019

Expenses

Up

$90,207

Up $8,803 (+11%) from 2019

Net Income

Down

$2,688

Down $5,085 (-65%) from 2019

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$57,798
Liabilities$1,050
Net Assets$56,748

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$92,895
Expenses$90,207
Net Income$2,688
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 27, 2021
Return Version
2020v4.1
Gross Receipts
$92,895
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 21 DIFFERENT SITES THROUGHOUT DULUTH, FOR INDIVIDUALS AND FAMILIES TO GROW THEIR OWN VEGETABLES. WE MAINTAIN GARDEN INFRASTRUCTURE AND MANAGE PLOT SIGN-UPS. SOME OF OUR SITES ARE GARDENED COLLECTIVELY AND MANAGED BY DCGP STAFF.$0$58,142
EDUCATION - WE EDUCATE OUR GARDENERS AND THE PUBLIC IN ALL ASPECTS OF GARDENING - FROM GARDENING PREPARATION TO FOOD PRESERVATION. OUR GARDEN COORDINATORS MENTOR GARDENERS ON AN AD HOC BASIS.$0$1,159
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.$0$1,159
TOOLS & EQUIPMENT - WE PROVIDE GARDEN TOOLS AND FOOD PROCESSING/PRESERVATION EQUIPMENT FREE OF CHARGE TO OUR GARDENERS AND MEMBERS.$0$363
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JULIE ALLENCo-Chair (Termed October)-$1,584-$1,584
STEVE KARELSCo-Chair-$0--
JENNA YEAKLECo-Chair-$0--
EM WESTERLUNDCo-Chair-$0--
KAREN HERMANSecretary (Termed May)-$0--
LUCIE HOLZEMERTreasurer-$0--
KEVIN ANDERSON IIDirector-$0--
KELLSEY FIREHAMMERDirector-$0--
EMILY FORDDirector (Termed March)-$0--
SARAH HOLSTDirector-$0--
CHRIS HARRISDirector-$0--
MADELINE KVALEDirector-$0--
Filing and Contact Details

Filer

Filer Name
Duluth Community Garden Program
EIN
41-1396024
Phone
2187224583
Address
206 WEST 4TH STREET, DULUTH, MN 55806

Signing Officer

Name
Jenna Yeakle
Title
Co-chair
Phone
2187224583
Signed
2021-07-27
Discuss with paid preparer
Yes

Preparer

Firm
Wipfli Llp
Address
1502 LONDON ROAD SUITE 200, DULUTH, MN 55812
Preparer
Michael J Peterson CPA
Phone
2187224705
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

Description: office expense. Amount: 2,693. Description: miscellaneous expense. Amount: 496. Description: insurance. Amount: 1,775. Description: advertising & promotion. Amount: 151. Description: maintenance & garden improvements. Amount: 2,426. Description: tools and equipment. Amount: 363. Description: site maintenance. Amount: 2,222. Description: depreciation. Amount: 816. Description: travel. Amount: 219. Description: workshops/training. Amount: 3,352. Description: meetings. Amount: 75. Description: payroll tax. Amount: 4,507. Description: sale supplies. Amount: 4,336. Total to form 990-ez, line 16: 23,431.

Form 990-ez, Part II, Line 24 - Other Assets

Description: inventory. Beg. Of year amount: 111. End of year amount: 111. Description: prepaid expenses. Beg. Of year amount: 1,694. End of year amount: 1,878. Description: grants receivable. Beg. Of year amount: 21,026. End of year amount: 7,929. Description: accounts receivable. Beg. Of year amount: 0. End of year amount: 100. Description: other depreciable assets. Beg. Of year amount: 2,541. End of year amount: 1,726.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: accounts payable and accrued expenses. Beg. Of year amount: 627. End of year amount: 1,050.

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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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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0GARDEN SPACE- WE PROVIDE OVER 200 COMMUNITY GARDEN PLOTS AT 21 DIFFERENT SITES THROUGHOUT DULUTH, FOR INDIVIDUALS AND FAMILIES TO GROW THEIR OWN VEGETABLES. WE MAINTAIN GARDEN INFRASTRUCTURE AND MANAGE PLOT SIGN-UPS. SOME OF OUR SITES ARE GARDENED COLLECTIVELY AND MANAGED BY DCGP STAFF.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1EDUCATION - WE EDUCATE OUR GARDENERS AND THE PUBLIC IN ALL ASPECTS OF GARDENING - FROM GARDENING PREPARATION TO FOOD PRESERVATION. OUR GARDEN COORDINATORS MENTOR GARDENERS ON AN AD HOC BASIS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2ONE 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3TOOLS & EQUIPMENT - WE PROVIDE GARDEN TOOLS AND FOOD PROCESSING/PRESERVATION EQUIPMENT FREE OF CHARGE TO OUR GARDENERS AND MEMBERS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,693. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 496. DESCRIPTION: INSURANCE. AMOUNT: 1,775. DESCRIPTION: ADVERTISING & PROMOTION. AMOUNT: 151. DESCRIPTION: MAINTENANCE & GARDEN IMPROVEMENTS. AMOUNT: 2,426. DESCRIPTION: TOOLS AND EQUIPMENT. AMOUNT: 363. DESCRIPTION: SITE MAINTENANCE. AMOUNT: 2,222. DESCRIPTION: DEPRECIATION. AMOUNT: 816. DESCRIPTION: TRAVEL. AMOUNT: 219. DESCRIPTION: WORKSHOPS/TRAINING. AMOUNT: 3,352. DESCRIPTION: MEETINGS. AMOUNT: 75. DESCRIPTION: PAYROLL TAX. AMOUNT: 4,507. DESCRIPTION: SALE SUPPLIES. AMOUNT: 4,336. TOTAL TO FORM 990-EZ, LINE 16: 23,431.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 111. END OF YEAR AMOUNT: 111. DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 1,694. END OF YEAR AMOUNT: 1,878. DESCRIPTION: GRANTS RECEIVABLE. BEG. OF YEAR AMOUNT: 21,026. END OF YEAR AMOUNT: 7,929. DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 100. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 2,541. END OF YEAR AMOUNT: 1,726.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 627. END OF YEAR AMOUNT: 1,050.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
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ReturnHeader/BusinessOfficerGrp/PhoneNum02187224583
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DULUTH COMMUNITY GARDEN PROGRAM
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA PLANT-A-LOT COMMUNITY GARDEN PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0DULU
ReturnHeader/Filer/EIN0411396024
ReturnHeader/Filer/PhoneNum02187224583
ReturnHeader/Filer/USAddress/AddressLine1Txt0206 WEST 4TH STREET
ReturnHeader/Filer/USAddress/CityNm0DULUTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055806
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390758449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WIPFLI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01502 LONDON ROAD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055812
ReturnHeader/PreparerPersonGrp/PhoneNum02187224705
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL J PETERSON CPA
ReturnHeader/ReturnTs02021-08-09T10:49:45-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JENNA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0YEAKLE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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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