Civic Intelligence

Community Action Duluth

990 • Fiscal year 2022 • EIN 41-1410670

Oct 01, 2021 to Sep 30, 2022 • Filed on Aug 15, 2023

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

77th percentile

0.32x

Higher debt load relative to assets than 77% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

37th percentile

0.8%

Higher net margin than 37% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

50th percentile

$58,118

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

23rd percentile

-7.7%

Faster asset growth than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

35th percentile

-2.8%

Faster revenue growth than 35% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$564,533

Down $47,279 (-7.7%) from 2021

Net Assets

Up

$381,524

Up $17,178 (+4.7%) from 2021

Liabilities

Down

$183,009

Down $64,457 (-26%) from 2021

Revenue

Down

$2,268,721

Down $65,018 (-2.8%) from 2021

Expenses

Down

$2,251,543

Down $168,542 (-7.0%) from 2021

Net Income

Up

$17,178

Up $103,524 (+120%) from 2021

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

2022

Assets$564,533
Liabilities$183,009
Net Assets$381,524

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

2022

Revenue$2,268,721
Expenses$2,251,543
Net Income$17,178
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 15, 2023
Return Version
2021v4.0
Gross Receipts
$2,268,721
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$442,754$308,240▼ $134,514
Savings and Temporary Cash Investments$94,177$192,785▲ $98,608
Land, Buildings, and Equipment, Net$46,683$28,404▼ $18,279
Cash and Non-Interest-Bearing Accounts$24,298$21,367▼ $2,931
Prepaid Expenses and Deferred Charges$3,900$13,737▲ $9,837
Total Assets$611,812$564,533▼ $47,279
Liabilities
Accounts Payable and Accrued Expenses$163,782$131,175▼ $32,607
Deferred Revenue$74,277$42,427▼ $31,850
Other Liabilities$9,407$9,407→ $0
Total Liabilities$247,466$183,009▼ $64,457
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$295,980$245,129▼ $50,851
Net Assets With Donor Restrictions$68,366$136,395▲ $68,029
Total Net Assets Fund Balance$364,346$381,524▲ $17,178
Total Liabilities and Net Assets / Fund Balance$611,812$564,533▼ $47,279

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,404$183,421$211,825
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Classie DudleyExecutive DiFT$55,310$2,808$58,118
Jeffrey LongeneckerExecutive DiFT$17,693$3,420$21,113

Board Members and Trustees

NameTitle
Shannon RedbrookChair
Alana OswaldVice Chair
Amy GalarowiczBoard Member
Arik ForsmanBoard Member
Azrin AwalBoard Member
Claire DaveyBoard Member
Gary EckenbergBoard Member
Hanna FullerBoard Member
Helen DavisBoard Member
Joe FergusonBoard Member
Josh RipleyBoard Member
Kelly EderBoard Member
Mary McdonaldBoard Member
Melissa GrimesBoard Member
Mercedes HalversonBoard Member
Mike MayouBoard Member
Rosie Loeffler-kempBoard Member
Sharon WitherspoonBoard Member
Thomas MotlBoard Member
Ashley GrimmSecretary
Beth BurtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,222,936
Program Service Revenue
$43,193
Investment Income
$660
Other Revenue
$1,932
All Other Contributions
$433,886
Change in Net Assets
$17,178

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,268,721
Total Revenue per Audited Statements
$2,268,721
Total Revenue per Form 990
$2,268,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,524,224
Other Expenses$727,319
Total Fundraising Expense$5,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,101,362$59,721$4,867$1,165,950
Fees for Services Other$151,010$12,722-$163,732
Other Employee Benefits$121,894$6,868$649$129,411
Payroll Taxes$107,375$7,089$414$114,878
Occupancy$76,807$21,619-$98,426
Current Officers, Directors, Trustees, and Key Employees$69,326$17,331-$86,657
Conferences and Meetings$53,379$16,999-$70,378
All Other Expenses$27,633$4,188-$31,821
Insurance$21,951$8,024-$29,975
Pension Plan Contributions$25,989$1,339-$27,328
Other Expenses$443$18,352-$18,795
Depreciation Depletion$15,402$2,877-$18,279
Fees for Services Accounting-$16,350-$16,350
Fees for Services Legal-$15,363-$15,363
Office Expenses$11,225$3,905-$15,130
Travel$9,633$496-$10,129
Advertising$3,004$79-$3,083
Total Functional Expenses$2,002,830$242,783$5,930$2,251,543

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,251,543
Total Expenses per Audited Statements$2,251,543
Total Expenses per Form 990$2,251,543
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
2023-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Classie Dudley
Formed
1982
Legal Domicile
Mn
Voting Board Members
12
Independent Board Members
12
Employees
50
Volunteers
75

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 fy22 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. Community construction participants achieved carpentry certificates, osha certificates, and 11 cpr and aed certifications. Additional community engagement programs at cad: our benefits outreach team assisted individuals in enrolling in mnsure, and assistance enrolling in snap. Our transportation program 'jump start' assisted individuals with transportation services such as support obtaining a driver's license, paying fines and fees, and other transportation-related services.

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IRS990/Form990PartVIISectionAGrp/TitleTxt21EXECUTIVE DI
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 8,814
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01889211

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