Civic Intelligence

Duluth Plant-A-Lot Community Garden Program

990EZ • Fiscal year 2024 • EIN 41-1396024

Jan 01, 2024 to Dec 31, 2024 • Filed on Aug 05, 2025

PO Box 3158Duluth, MN 55803

(218) 722-4583

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

78th percentile

24%

Higher net margin than 78% of similar nonprofits.

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

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

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

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

Asset Growth

76th percentile

24%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

14th percentile

-36%

Faster revenue growth than 14% of similar nonprofits.

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

Assets

Up

$22,465

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

Net Assets

Up

$22,465

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

Liabilities

-

No earlier filing loaded for comparison.

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

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

2024

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

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

2024

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

Raw XML Appendix178 raw XML fields

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/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.
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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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TOOLS & EQUIPMENT - WE PROVIDE GARDEN TOOLS AND FOOD PROCESSING/PRESERVATION EQUIPMENT FREE OF CHARGE TO OUR GARDENERS AND MEMEBERS.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A PEDERSON
ReturnHeader/ReturnTs02025-09-05T16:56:46-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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.$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