Civic Intelligence

Duluth Community School Collaborative

990 • Fiscal year 2022 • EIN 41-2002724

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 01, 2023

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

78th percentile

0.08x

Higher debt load relative to assets than 78% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

48th percentile

3.3%

Higher net margin than 48% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

95th percentile

$65,456

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

60th percentile

8.5%

Faster asset growth than 60% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

47th percentile

6.2%

Faster revenue growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$341,848

Up $26,726 (+8.5%) from 2021

Net Assets

Up

$315,540

Up $16,143 (+5.4%) from 2021

Liabilities

Up

$26,308

Up $10,583 (+67%) from 2021

Revenue

Up

$493,781

Up $28,919 (+6.2%) from 2021

Expenses

Up

$477,638

Up $181,555 (+61%) from 2021

Net Income

Down

$16,143

Down $152,636 (-90%) from 2021

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

2022

Assets$341,848
Liabilities$26,308
Net Assets$315,540

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

2022

Revenue$493,781
Expenses$477,638
Net Income$16,143
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 1, 2023
Return Version
2022v5.0
Gross Receipts
$493,781
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.

Duluth community school collaborative promotes wellbeing and success for duluth public schools students and families by co-creating, celebrating, and mobilizing for equitable educational experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$160,118$184,832▲ $24,714
Savings and Temporary Cash Investments$117,576$117,845▲ $269
Pledges and Grants Receivable$32,750$37,647▲ $4,897
Land, Buildings, and Equipment, Net$1,843$1,239▼ $604
Prepaid Expenses and Deferred Charges$2,835$285▼ $2,550
Total Assets$315,122$341,848▲ $26,726
Liabilities
Accounts Payable and Accrued Expenses$15,725$26,308▲ $10,583
Total Liabilities$15,725$26,308▲ $10,583
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$202,384$315,540▲ $113,156
Net Assets With Donor Restrictions$97,013--
Total Net Assets Fund Balance$299,397$315,540▲ $16,143
Total Liabilities and Net Assets / Fund Balance$315,122$341,848▲ $26,726

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,239$12,882$14,121
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelsey GantzerBoardFT$65,456$65,456

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$488,719
Program Service Revenue
$0
Investment Income
$268
Other Revenue
$4,794
All Other Contributions
$473,719
Change in Net Assets
$16,143

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$62,477
Total Noncash Contributions1$62,477

Audited Revenue Reconciliation

Revenue per Audited Statements
$493,781
Total Revenue per Audited Statements
$493,781
Total Revenue per Form 990
$493,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$327,826
Other Expenses$149,812
Total Fundraising Expense$25,306
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$157,682$39,370$15,528$212,580
Current Officers, Directors, Trustees, and Key Employees$47,945$11,954$4,647$64,546
Payroll Taxes$19,100$4,767$1,874$25,741
Other Employee Benefits$18,520$4,622$1,817$24,959
Other Expenses$17,095$900-$17,995
Fees for Services Accounting-$15,661-$15,661
All Other Expenses$8,862$3,630$590$13,082
Insurance$6,685$1,669$656$9,010
Office Expenses$1,204$150$150$1,504
Depreciation Depletion$449$112$44$605
Total Functional Expenses$369,497$82,835$25,306$477,638

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$477,638
Total Expenses per Audited Statements$477,638
Total Expenses per Form 990$477,638
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
Beth Moncrief
Title
Chair
Phone
2182125952
Signed
2023-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Moncrief
Formed
2001
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
14

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/ExplanationTxt2COMPENSATION PACKAGES FOR SIMILAR POSITIONS ARE REVIEWED FOR DETERMINATION OF KEY EMPLOYEE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST.
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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Document Assets

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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