Civic Intelligence

Community Action Duluth

990 • Fiscal year 2021 • EIN 41-1410670

Oct 01, 2020 to Sep 30, 2021 • Filed on Aug 11, 2022

2424 West 5th StreetDuluth, MN 55806

(218) 726-1665

Siviq Scores

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

Liabilities / Assets

80th percentile

0.40x

Higher debt load relative to assets than 80% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

53rd percentile

0.11x

Higher debt load relative to revenue than 53% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

20th percentile

-3.7%

Higher net margin than 20% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$109,030

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

7th percentile

-11%

Faster asset growth than 7% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

59th percentile

21%

Faster revenue growth than 59% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$611,812

Down $78,979 (-11%) from 2020

Net Assets

Down

$364,346

Down $86,346 (-19%) from 2020

Liabilities

Up

$247,466

Up $7,367 (+3.1%) from 2020

Revenue

Up

$2,333,739

Up $409,893 (+21%) from 2020

Expenses

Up

$2,420,085

Up $533,546 (+28%) from 2020

Net Income

Down

-$86,346

Down $123,653 (-331%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $440,236Liabilities 2011: $105,126Net Assets 2011: $335,1102011Assets 2012: $514,532Liabilities 2012: $144,233Net Assets 2012: $370,2992012Assets 2013: $460,604Liabilities 2013: $96,608Net Assets 2013: $363,9962013Assets 2014: $604,575Liabilities 2014: $108,552Net Assets 2014: $496,0232014Assets 2015: $441,334Liabilities 2015: $149,359Net Assets 2015: $291,9752015Assets 2016: $738,555Liabilities 2016: $145,906Net Assets 2016: $592,6492016Assets 2017: $723,180Liabilities 2017: $127,824Net Assets 2017: $595,3562017Assets 2018: $574,857Liabilities 2018: $194,078Net Assets 2018: $380,7792018Assets 2019: $538,346Liabilities 2019: $124,961Net Assets 2019: $413,3852019Assets 2020: $690,791Liabilities 2020: $240,099Net Assets 2020: $450,6922020Assets 2021: $611,812Liabilities 2021: $247,466Net Assets 2021: $364,3462021Assets 2022: $564,533Liabilities 2022: $183,009Net Assets 2022: $381,5242022Assets 2023: $757,622Liabilities 2023: $344,170Net Assets 2023: $413,4522023Assets 2024: $705,733Liabilities 2024: $533,173Net Assets 2024: $172,5602024

Highlighted filing

2021

Assets$611,812
Liabilities$247,466
Net Assets$364,346

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,427,0942011Expenses 2012: $1,622,8872012Revenue 2013: $1,414,287Expenses 2013: $1,420,590Net Income 2013: -$6,3032013Revenue 2014: $1,753,409Expenses 2014: $1,621,145Net Income 2014: $132,2642014Revenue 2015: $1,544,646Expenses 2015: $1,748,229Net Income 2015: -$203,5832015Revenue 2016: $2,078,214Expenses 2016: $1,777,258Net Income 2016: $300,9562016Revenue 2017: $2,106,773Expenses 2017: $2,104,016Net Income 2017: $2,7572017Revenue 2018: $2,073,516Expenses 2018: $2,228,919Net Income 2018: -$155,4032018Revenue 2019: $1,806,499Expenses 2019: $1,773,893Net Income 2019: $32,6062019Revenue 2020: $1,923,846Expenses 2020: $1,886,539Net Income 2020: $37,3072020Revenue 2021: $2,333,739Expenses 2021: $2,420,085Net Income 2021: -$86,3462021Revenue 2022: $2,268,721Expenses 2022: $2,251,543Net Income 2022: $17,1782022Revenue 2023: $2,331,298Expenses 2023: $2,299,370Net Income 2023: $31,9282023Revenue 2024: $2,620,692Expenses 2024: $2,666,285Net Income 2024: -$45,5932024

Highlighted filing

2021

Revenue$2,333,739
Expenses$2,420,085
Net Income-$86,346
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Aug 11, 2022
Return Version
2020v4.0
Gross Receipts
$2,333,739
Mission and Program Overview

Mission

It is the mission of Community Action Duluth to empower and engage our community to eliminate poverty, and create prosperity and equity in the lives of the people we serve.

Community action duluth strives to be the difference between poverty and prosperity. We make this difference by helping people with low incomes develop assets that they can leverage to get out of poverty. These assets include financial skills, education, financial and employment coaching, asset building opportunities, job skills, leadership skills, social capital, health skills, insurance, as well as fair policy and healthy natural environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$225,676$442,754▲ $217,078
Savings and Temporary Cash Investments$321,241$94,177▼ $227,064
Land, Buildings, and Equipment, Net$69,734$46,683▼ $23,051
Cash and Non-Interest-Bearing Accounts$70,240$24,298▼ $45,942
Prepaid Expenses and Deferred Charges$3,900$3,900→ $0
Total Assets$690,791$611,812▼ $78,979
Liabilities
Accounts Payable and Accrued Expenses$117,071$163,782▲ $46,711
Deferred Revenue$113,621$74,277▼ $39,344
Other Liabilities$9,407$9,407→ $0
Total Liabilities$240,099$247,466▲ $7,367
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$298,147$295,980▼ $2,167
Net Assets With Donor Restrictions$152,545$68,366▼ $84,179
Total Net Assets Fund Balance$450,692$364,346▼ $86,346
Total Liabilities and Net Assets / Fund Balance$690,791$611,812▼ $78,979

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$46,683$165,142$211,825
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff LongeneckerExecutive DiFT$97,551$11,479$109,030

Board Members and Trustees

NameTitle
Claire MusechChair
Gary EckenbergVice Chair
Arik ForsmanBoard Member
Ashley GrimmBoard Member
Beth OlsonBoard Member
Helen DavisBoard Member
Jennifer StormBoard Member
Joe FergusonBoard Member
Josh RipleyBoard Member
Kelly EderBoard Member
Melissa MeyerBoard Member
Mercedes SheardBoard Member
Rosie Loeffler-kempBoard Member
Shannon RedbrookBoard Member
Sharon WitherspoonSecond Vice
Melissa GrimesSecretary
Mary McdonaldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,296,423
Program Service Revenue
$31,387
Investment Income
$1,673
Other Revenue
$4,256
All Other Contributions
$249,519
Change in Net Assets
$-86,346

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,333,739
Total Revenue per Audited Statements
$2,333,739
Total Revenue per Form 990
$2,333,739
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,624,071
Other Expenses$796,014
Total Fundraising Expense$10,029
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,112,942$101,718$9,255$1,223,915
Fees for Services Other$82,624$83,339-$165,963
Other Employee Benefits$127,244$9,657-$136,901
Payroll Taxes$107,366$10,523$774$118,663
Current Officers, Directors, Trustees, and Key Employees$86,226$21,556-$107,782
Occupancy$73,802$20,943-$94,745
All Other Expenses$18,447$21,399-$39,846
Insurance$19,348$17,498-$36,846
Pension Plan Contributions$33,736$3,074-$36,810
Other Expenses$26,590$148-$26,590
Depreciation Depletion$19,267$3,784-$23,051
Conferences and Meetings$6,781$8,339-$15,120
Travel$11,089$3,937-$15,026
Fees for Services Accounting-$13,700-$13,700
Office Expenses$8,588$4,223-$12,811
Fees for Services Legal-$4,924-$4,924
Advertising$139--$139
Total Functional Expenses$2,045,446$364,610$10,029$2,420,085

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,420,085
Total Expenses per Audited Statements$2,420,085
Total Expenses per Form 990$2,420,085
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
Participant Funds Held for Others$9,407
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
No
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, Page 6, Part VI, Line 11B

The form 990 is copied and distributed to the board members a week before the board meeting. At the meeting the board members compare the form 990 to the audit and management reports. Board members are given the opportunity to ask questions.

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

During the annual board meeting the members review and discuss the conflict of interest policy and each board member is required to sign the policy yearly.

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

The process for determining compensation of the executive director includes review and approval by the hiring committee, use of comparability data, and contemporaneous documentation and recordkeeping of the deliberations and decisions. The process was last used in 2018.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Community Action Duluth Inc
EIN
41-1410670
Phone
2187261665
Address
2424 WEST 5TH STREET, DULUTH, MN 55806

Signing Officer

Name
Classie Dudley
Title
Executive Director
Phone
2187261665
Signed
2022-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Classie Dudley
Formed
1982
Legal Domicile
Mn
Voting Board Members
17
Independent Board Members
17
Employees
46
Volunteers
76

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, Page 2, Part III, Line 4A

Community construction, a pilot workforce development program launched in 2020 has been met with great success. During fy21 cad partnered with the housing and redevelopment authority of duluth, mn to rehab low-income single-family dwellings using a cohort of low-income participants who had previously experienced significant barriers to employment (homelessness, lack of education, unmet transportation needs, etc.). Cad hires, trains, and educates a new cohort of participants each year in the construction trades, while actively rehabilitating hra-owned homes that will be sold to qualifying low-income community members. The goal of the program is to assist each cohort in overcoming their barriers to employment and provide them with the necessary skills to obtain certifications and licensures in various construction trades at the end of the one-year period. In fy21, community construction participants achieved a total of 11 individual carpentry certificates, 10 osha certificates, and 11 cpr and aed certifications. Two individuals were able to obtain jobs in the local iron workers and carpentry unions upon completion of the program, 2 individuals were promoted to full-time construction manager positions within cad to assist with future cohorts, and 4 found other employment working with local remodelers. The program also assisted 2 participants in completing their ged, 3 participants obtained their driver's licenses, 1 individual was able to purchase a home, and 2 were able to find affordable rental housing. Additional community engagement programs at cad: our benefits outreach team assisted 347 individuals in enrolling in mnsure, and 85 received assistance enrolling in snap. Our transportation program 'jump start' assisted 58 individuals with transportation services such as support obtaining a driver's license, paying fines and fees, and other transportation-related services. The 'bikes plus' portion of the transportation program provided nearly 250 free bicycles to low-income participants.

Form 990, Page 2, Part III, Line 4B

Cad's new 'mobile market' grocery program by 'seeds of success' served 351 ebt users, distributed 1,446 in free produce to children and elders, and matched 1,532 snap dollars for the purchase of produce. The 'farmer's markets' served 526 ebt users and distributed 14,268 in snap and snap match dollars, and the 'power of produce' (pop) program distributed 4,518 for children and elders to purchase fresh market produce. Duluth stream corps completed one of their large restoration projects; reducing untreated runoff along tischer creek and it's tributary. The project restored and surveyed 23.1 acres of land, and 0.63 acres of shoreline, by planting 260 native bushes, and 5,558 native tree plugs. Stream corps also treated 34 sites for non-native invasive phragmites, and launched an inventory of every public road in southern st. Louis county mapping both native and invasive stands of phragmites. Cad's 'free tax site' assisted participants in completing and filing 777 individual tax returns, recouping 1,209,016 in refunds.

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IRS990/Form990PartVIISectionAGrp/PersonNm7ARIK FORSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8KELLY EDER
IRS990/Form990PartVIISectionAGrp/PersonNm9HELEN DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm10MERCEDES SHEARD
IRS990/Form990PartVIISectionAGrp/PersonNm11ROSIE LOEFFLER-KEMP
IRS990/Form990PartVIISectionAGrp/PersonNm12BETH OLSON
IRS990/Form990PartVIISectionAGrp/PersonNm13ASHLEY GRIMM
IRS990/Form990PartVIISectionAGrp/PersonNm14JENNIFER STORM
IRS990/Form990PartVIISectionAGrp/PersonNm15SHANNON REDBROOK
IRS990/Form990PartVIISectionAGrp/PersonNm16MELISSA MEYER
IRS990/Form990PartVIISectionAGrp/PersonNm17JEFF LONGENECKER
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IRS990/ProgSrvcAccomActy2Grp/Desc0CAD'S NEW 'MOBILE MARKET' GROCERY PROGRAM BY 'SEEDS OF SUCCESS' SERVED 351 EBT USERS, DISTRIBUTED 1,446 IN FREE PRODUCE TO CHILDREN AND ELDERS, AND MATCHED 1,532 SNAP DOLLARS FOR THE PURCHASE OF PRODUCE. THE 'FARMER'S MARKETS' SERVED 526 EBT USERS AND DISTRIBUTED 14,268 IN SNAP AND SNAP MATCH DOLLARS, AND THE 'POWER OF PRODUCE' (POP) PROGRAM DISTRIBUTED 4,518 FOR CHILDREN AND ELDERS TO PURCHASE FRESH MARKET PRODUCE. DULUTH STREAM CORPS COMPLETED ONE OF THEIR LARGE RESTORATION PROJECTS; REDUCING UNTREATED RUNOFF ALONG TISCHER CREEK AND IT'S TRIBUTARY. THE PROJECT RESTORED AND SURVEYED 23.1 ACRES OF LAND, AND 0.63 ACRES OF SHORELINE, BY PLANTING 260 NATIVE BUSHES, AND 5,558 NATIVE TREE PLUGS. STREAM CORPS ALSO TREATED 34 SITES FOR NON-NATIVE INVASIVE PHRAGMITES, AND LAUNCHED AN INVENTORY OF EVERY PUBLIC ROAD IN SOUTHERN ST. LOUIS COUNTY MAPPING BOTH NATIVE AND INVASIVE STANDS OF PHRAGMITES. CAD'S 'FREE TAX SITE' ASSISTED PARTICIPANTS IN COMPLETING AND FILING 777 INDIVIDUAL TAX RETURNS, RECOUPING 1,209,016 IN REFUNDS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0'CONNECT FORWARD', THE COACHING PROGRAM AT CAD, ASSISTED 78 INDIVIDUALS IN IMPROVING THEIR CREDIT SCORES, 44 IN INCREASING THEIR NET WORTH, AND 44 IN OBTAINING A RECOGNIZED CERTIFICATE OR CREDENTIAL. 181 INDIVIDUALS COMPLETED MONEY MANAGEMENT CLASSES, AND 6 INDIVIDUALS WERE ASSISTED IN PURCHASING A HOME.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 18,022
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.71$0.53$0.17$2.62$2.67$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.34$0.41$2.33$2.30$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.18$0.38$2.27$2.25$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.61$0.25$0.36$2.33$2.42$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.24$0.45$1.92$1.89$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.54$0.12$0.41$1.81$1.77$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.19$0.38$2.07$2.23$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.72$0.13$0.60$2.11$2.10$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.15$0.59$2.08$1.78$0.30
2015Detailed filing. Detailed filing data is available for this year.$0.44$0.15$0.29$1.54$1.75$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.11$0.50$1.75$1.62$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.10$0.36$1.41$1.42$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.14$0.37$1.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.11$0.34$1.43