Civic Intelligence

Duluth Community School Collaborative

990 • Fiscal year 2021 • EIN 41-2002724

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 30, 2022

32 E 1st Street Ste 202Duluth, MN 55802

(218) 336-8860

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.05x

Higher debt load relative to assets than 73% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

79th percentile

36%

Higher net margin than 79% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

92nd percentile

$50,288

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

91st percentile

122%

Faster asset growth than 91% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

54th percentile

8.8%

Faster revenue growth than 54% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$315,122

Up $172,983 (+122%) from 2020

Net Assets

Up

$299,397

Up $168,779 (+129%) from 2020

Liabilities

Up

$15,725

Up $4,204 (+36%) from 2020

Revenue

Up

$464,862

Up $37,468 (+8.8%) from 2020

Expenses

Down

$296,083

Down $90,741 (-23%) from 2020

Net Income

Up

$168,779

Up $128,209 (+316%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $57,099Liabilities 2010: $9,963Net Assets 2010: $47,1362010Assets 2011: $110,448Liabilities 2011: $20,100Net Assets 2011: $90,3482011Assets 2012: $112,842Liabilities 2012: $10,279Net Assets 2012: $102,5632012Assets 2013: $92,235Liabilities 2013: $6,837Net Assets 2013: $85,3982013Assets 2014: $82,378Liabilities 2014: $18,665Net Assets 2014: $63,7132014Assets 2015: $119,185Liabilities 2015: $7,428Net Assets 2015: $111,7572015Assets 2016: $221,623Liabilities 2016: $10,408Net Assets 2016: $211,2152016Assets 2017: $179,938Liabilities 2017: $2,855Net Assets 2017: $177,0832017Assets 2018: $116,118Liabilities 2018: $14,288Net Assets 2018: $101,8302018Assets 2019: $106,990Liabilities 2019: $16,942Net Assets 2019: $90,0482019Assets 2020: $142,139Liabilities 2020: $11,521Net Assets 2020: $130,6182020Assets 2021: $315,122Liabilities 2021: $15,725Net Assets 2021: $299,3972021Assets 2022: $341,848Liabilities 2022: $26,308Net Assets 2022: $315,5402022Assets 2023: $431,194Liabilities 2023: $39,010Net Assets 2023: $392,1842023Assets 2024: $469,702Liabilities 2024: $34,704Net Assets 2024: $434,9982024

Highlighted filing

2021

Assets$315,122
Liabilities$15,725
Net Assets$299,397

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $269,843Expenses 2010: $245,406Net Income 2010: $24,4372010Revenue 2011: $300,526Expenses 2011: $257,314Net Income 2011: $43,2122011Revenue 2012: $289,318Expenses 2012: $278,384Net Income 2012: $10,9342012Revenue 2013: $342,826Expenses 2013: $359,991Net Income 2013: -$17,1652013Revenue 2014: $345,995Expenses 2014: $361,430Net Income 2014: -$15,4352014Revenue 2015: $354,244Expenses 2015: $312,450Net Income 2015: $41,7942015Revenue 2016: $445,411Expenses 2016: $345,953Net Income 2016: $99,4582016Revenue 2017: $427,003Expenses 2017: $487,104Net Income 2017: -$60,1012017Revenue 2018: $370,633Expenses 2018: $419,834Net Income 2018: -$49,2012018Revenue 2019: $409,821Expenses 2019: $421,603Net Income 2019: -$11,7822019Revenue 2020: $427,394Expenses 2020: $386,824Net Income 2020: $40,5702020Revenue 2021: $464,862Expenses 2021: $296,083Net Income 2021: $168,7792021Revenue 2022: $493,781Expenses 2022: $477,638Net Income 2022: $16,1432022Revenue 2023: $755,956Expenses 2023: $679,312Net Income 2023: $76,6442023Revenue 2024: $1,057,951Expenses 2024: $1,015,137Net Income 2024: $42,8142024

Highlighted filing

2021

Revenue$464,862
Expenses$296,083
Net Income$168,779
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 30, 2022
Return Version
2021v4.0
Gross Receipts
$464,862
Mission and Program Overview

Mission

To foster strong partnerships and expand opportunities for youth development, school, family, and community involvement promoting life-long learning and appreciation for our diversity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9,765$160,118▲ $150,353
Savings and Temporary Cash Investments$72,506$117,576▲ $45,070
Pledges and Grants Receivable$55,039$32,750▼ $22,289
Prepaid Expenses and Deferred Charges$2,228$2,835▲ $607
Land, Buildings, and Equipment, Net$2,601$1,843▼ $758
Total Assets$142,139$315,122▲ $172,983
Liabilities
Accounts Payable and Accrued Expenses$11,521$15,725▲ $4,204
Total Liabilities$11,521$15,725▲ $4,204
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$58,316$202,384▲ $144,068
Net Assets With Donor Restrictions$72,302$97,013▲ $24,711
Total Net Assets Fund Balance$130,618$299,397▲ $168,779
Total Liabilities and Net Assets / Fund Balance$142,139$315,122▲ $172,983

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,121-$14,121
Equipment$-12,278$12,278-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelsey GantzerBoardFT$50,288$50,288

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$464,762
Program Service Revenue
$0
Investment Income
$70
Other Revenue
$30
All Other Contributions
$439,762
Change in Net Assets
$168,779

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$47,553
Total Noncash Contributions1$47,553

Audited Revenue Reconciliation

Revenue per Audited Statements
$464,862
Total Revenue per Audited Statements
$464,862
Total Revenue per Form 990
$464,862
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$214,766
Other Expenses$81,317
Total Fundraising Expense$16,502
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,355$24,850$9,674$132,879
Current Officers, Directors, Trustees, and Key Employees$37,222$9,405$3,661$50,288
Other Employee Benefits$13,191$3,289$1,281$17,761
Payroll Taxes$10,277$2,563$998$13,838
Fees for Services Accounting-$7,740-$7,740
Other Expenses$5,957$327$327$5,957
All Other Expenses$4,452$860$130$5,442
Insurance$3,116$800$304$4,220
Depreciation Depletion$563$140$55$758
Office Expenses$572$72$72$716
Total Functional Expenses$229,535$50,046$16,502$296,083

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$296,083
Total Expenses per Audited Statements$296,083
Total Expenses per Form 990$296,083
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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

Copies of form 990 are distributed to board members prior to submission.

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

Possible conflicts of interest with board members are reviewed on an annual basis.

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

Compensation packages for similar positions are reviewed for determination of key employee compensation.

Form 990, Page 6, Part VI, Line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Duluth Community School
EIN
41-2002724
Phone
2183368860
Address
32 E 1ST STREET STE 202, DULUTH, MN 55802

Signing Officer

Name
Annie Harala
Title
Chair
Phone
2182125952
Signed
2022-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Annie Harala
Formed
2001
Legal Domicile
Mn
Voting Board Members
11
Independent Board Members
11
Employees
9

Preparer

Firm
Licari Larsen and Company
Address
130 W SUPERIOR ST STE 712, DULUTH, MN 55802
Preparer
Nicholas S Licari CPA
Phone
2187222226
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POSSIBLE CONFLICTS OF INTEREST WITH BOARD MEMBERS ARE REVIEWED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PACKAGES FOR SIMILAR POSITIONS ARE REVIEWED FOR DETERMINATION OF KEY EMPLOYEE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.03$0.43$1.06$1.02$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.43$0.04$0.39$0.76$0.68$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.34$0.03$0.32$0.49$0.48$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.02$0.30$0.46$0.30$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.13$0.43$0.39$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.02$0.09$0.41$0.42$0.01
2018Summary only. Only limited summary data is available for this year.$0.12$0.01$0.10$0.37$0.42$0.05
2017Summary only. Only limited summary data is available for this year.$0.18$0.00$0.18$0.43$0.49$0.06
2016Summary only. Only limited summary data is available for this year.$0.22$0.01$0.21$0.45$0.35$0.10
2015Summary only. Only limited summary data is available for this year.$0.12$0.01$0.11$0.35$0.31$0.04
2014Summary only. Only limited summary data is available for this year.$0.08$0.02$0.06$0.35$0.36$0.02
2013Summary only. Only limited summary data is available for this year.$0.09$0.01$0.09$0.34$0.36$0.02
2012Summary only. Only limited summary data is available for this year.$0.11$0.01$0.10$0.29$0.28$0.01
2011Summary only. Only limited summary data is available for this year.$0.11$0.02$0.09$0.30$0.26$0.04
2010Summary only. Only limited summary data is available for this year.$0.06$0.01$0.05$0.27$0.25$0.02