Civic Intelligence

Esko Educational Foundation Inc

EIN 41-1789095 • 501(c)3 • Esko, MN

Profile

Promote advancement of quality education for the students of the esko public schools by granting scholarships to area students based on specific criteria.

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

87th percentile

44%

Higher net margin than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

64th percentile

9.3%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,017,830

Up $86,830 (+9.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,017,830

Up $86,830 (+9.3%) from 2023

Revenue

Up

$112,143

Up $13,043 (+13%) from 2023

Expenses

Up

$63,231

Up $5,514 (+9.6%) from 2023

Net Income

Up

$48,912

Up $7,529 (+18%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $219,929Liabilities 2010: $0Net Assets 2010: $219,9292010Assets 2011: $218,087Liabilities 2011: $0Net Assets 2011: $218,0872011Assets 2012: $267,813Liabilities 2012: $0Net Assets 2012: $267,8132012Assets 2013: $332,712Liabilities 2013: $0Net Assets 2013: $332,7122013Assets 2014: $360,399Liabilities 2014: $0Net Assets 2014: $360,3992014Assets 2015: $373,309Liabilities 2015: $0Net Assets 2015: $373,3092015Assets 2016: $385,248Net Assets 2016: $385,2482016Assets 2017: $435,017Net Assets 2017: $435,0172017Assets 2018: $440,001Net Assets 2018: $440,0012018Assets 2019: $519,038Liabilities 2019: $0Net Assets 2019: $519,0382019Assets 2020: $569,862Liabilities 2020: $0Net Assets 2020: $569,8622020Assets 2021: $611,058Liabilities 2021: $0Net Assets 2021: $611,0582021Assets 2022: $835,334Liabilities 2022: $0Net Assets 2022: $835,3342022Assets 2023: $931,000Liabilities 2023: $0Net Assets 2023: $931,0002023Assets 2024: $1,017,830Liabilities 2024: $0Net Assets 2024: $1,017,8302024

Highlighted filing

2024

Assets$1,017,830
Liabilities$0
Net Assets$1,017,830

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $50,629Expenses 2010: $53,688Net Income 2010: -$3,0592010Revenue 2011: $59,034Expenses 2011: $54,204Net Income 2011: $4,8302011Revenue 2012: $88,224Expenses 2012: $50,448Net Income 2012: $37,7762012Revenue 2013: $95,974Expenses 2013: $51,998Net Income 2013: $43,9762013Revenue 2014: $84,304Expenses 2014: $53,642Net Income 2014: $30,6622014Revenue 2015: $80,155Expenses 2015: $50,488Net Income 2015: $29,6672015Revenue 2016: $59,656Expenses 2016: $60,433Net Income 2016: -$7772016Revenue 2017: $78,108Expenses 2017: $65,530Net Income 2017: $12,5782017Revenue 2018: $88,378Expenses 2018: $59,763Net Income 2018: $28,6152018Revenue 2019: $84,369Expenses 2019: $65,324Net Income 2019: $19,0452019Revenue 2020: $90,730Expenses 2020: $59,622Net Income 2020: $31,1082020Revenue 2021: $99,092Expenses 2021: $65,093Net Income 2021: $33,9992021Revenue 2022: $418,205Expenses 2022: $56,451Net Income 2022: $361,7542022Revenue 2023: $99,100Expenses 2023: $57,717Net Income 2023: $41,3832023Revenue 2024: $112,143Expenses 2024: $63,231Net Income 2024: $48,9122024

Highlighted filing

2024

Revenue$112,143
Expenses$63,231
Net Income$48,912

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.11$0.06$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.10$0.06$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.42$0.06$0.36
2021Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.10$0.07$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.09$0.06$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.08$0.07$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.44$0.44$0.09$0.06$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.44$0.44$0.08$0.07$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.39$0.06$0.06$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.08$0.05$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.08$0.05$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.10$0.05$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.09$0.05$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.06$0.05$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.05$0.05$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$159,873
Mission and Program Overview

Mission

Promote advancement of quality education for the students of the esko public schools by granting scholarships to area students based on specific criteria.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$913,319$997,441▲ $84,122
Cash and Non-Interest-Bearing Accounts$17,681$20,389▲ $2,708
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$931,000$1,017,830▲ $86,830
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$890,364$963,437▲ $73,073
Net Assets Without Donor Restrictions$40,636$54,393▲ $13,757
Total Net Assets Fund Balance$931,000$1,017,830▲ $86,830
Total Liabilities and Net Assets / Fund Balance$931,000$1,017,830▲ $86,830
Compensation and Service Providers

Board Members and Trustees

NameTitle
Julie KestiPresident
Sue NortheyVice President
Drew BurkholderBoard Member
Leslie ZigichBoard Member
Molly SkifstadBoard Member
Randi NyholmDirector
Maggie SunnarborgSchool Board Li
Brenda MattsonScholarships
Steve KruegerSecretary
Matt McculloughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$63,366
Program Service Revenue
$0
Investment Income
$43,708
Other Revenue
$5,069
All Other Contributions
$63,366
Change in Net Assets
$48,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$61,750
Other Expenses$1,481
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$61,750--$61,750
Fees for Services Accounting-$1,250-$1,250
Other Expenses$25$44-$25
Total Functional Expenses$61,937$1,294$0$63,231
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,777
Fundraising Direct Expenses$2,708
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Esko Educational Foundation Inc
EIN
41-1789095
Phone
2188797330
Address
PO BOX 27, ESKO, MN 55733

Signing Officer

Name
Matt Mccullough
Title
Treasurer
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
0
Employees
0

Preparer

Firm
Alaspa & Murray Ltd
Address
105 Arch Street, Cloquet, MN 55720
Preparer
Steven C Alaspa
Phone
2188794817
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IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt044
IRS990/OtherExpensesGrp/ProgramServicesAmt0162
IRS990/OtherExpensesGrp/ProgramServicesAmt125
IRS990/OtherExpensesGrp/TotalAmt0162
IRS990/OtherExpensesGrp/TotalAmt144
IRS990/OtherExpensesGrp/TotalAmt225
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0ADMINISTRATION EXPENSES INCURRED IN THE GRANTING OF SCHOLARSHIPS AT AREA STUDENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0187
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt049289
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt055500
IRS990/PYInvestmentIncomeAmt046622
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02217
IRS990/PYOtherRevenueAmt03189
IRS990/PYRevenuesLessExpensesAmt041383
IRS990/PYTotalExpensesAmt057717
IRS990/PYTotalRevenueAmt099100
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt048912
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt063366
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt049289
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0398906
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt050105
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt048162
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0609828
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt026166
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt023269
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014636
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt019630
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt017502
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0101203
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07777
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt06914
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt04663
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03723
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt020
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt023097
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt026166
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt023269
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014636
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt019630
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt017502
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0101203
IRS990ScheduleA/InvestmentIncomeCYPct00.13790
IRS990ScheduleA/InvestmentIncomePYPct00.10910
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.86210
IRS990ScheduleA/PublicSupportPY509Pct00.89040
IRS990ScheduleA/PublicSupportTotal509Amt0632925
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt071143
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt056203
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0403569
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt053828
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt048182
IRS990ScheduleA/Total509Grp/TotalAmt0632925
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt097309
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt079472
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0418205
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt073458
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt065684
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0734128
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt061750
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS GIVEN OUT
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0931000
IRS990/TotalAssetsEOYAmt01017830
IRS990/TotalAssetsGrp/BOYAmt0931000
IRS990/TotalAssetsGrp/EOYAmt01017830
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt063366
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01294
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt061937
IRS990/TotalFunctionalExpensesGrp/TotalAmt063231
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0931000
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01017830
IRS990/TotalProgramServiceExpensesAmt061937
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt05069
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt043708
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0112143
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0931000
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01017830
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 27
IRS990/USAddress/CityNm0ESKO
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055733

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