Civic Intelligence

The Freshet Collective

EIN 81-3705648 • 501(c)4 • International Falls, MN

Profile

To raise, manage, and disburse legal defense funds to support individuals arrested for their involvement in direct action as part of liberatory grassroots social movements.

2001 County Rd 95International Falls, MN 56649

www.freshet.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

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

501(c)4 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

42nd percentile

0.00x

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

501(c)4 • $500k-$1M nonprofits • Source year 2021

Net Margin

7th percentile

-46%

Higher net margin than 7% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)4 • $500k-$1M nonprofits • Source year 2021

Asset Growth

17th percentile

-9.1%

Faster asset growth than 17% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

100th percentile

145583%

Faster revenue growth than 100% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$689,900

Down $68,961 (-9.1%) from 2020

Liabilities

Flat

$0

Flat from 2020

Net Assets

Down

$689,900

Down $68,961 (-9.1%) from 2020

Revenue

Up

$150,053

Up $149,950 (+145583%) from 2020

Expenses

Up

$219,014

Up $137,585 (+169%) from 2020

Net Income

Up

-$68,961

Up $12,365 (+15%) from 2020

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2017: $2,070,763Liabilities 2017: $6,267Net Assets 2017: $2,064,4962017Assets 2020: $758,861Liabilities 2020: $0Net Assets 2020: $758,8612020Assets 2021: $689,900Liabilities 2021: $0Net Assets 2021: $689,9002021

Highlighted filing

2021

Assets$689,900
Liabilities$0
Net Assets$689,900

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $3,037,359Expenses 2017: $972,863Net Income 2017: $2,064,4962017Revenue 2020: $103Expenses 2020: $81,429Net Income 2020: -$81,3262020Revenue 2021: $150,053Expenses 2021: $219,014Net Income 2021: -$68,9612021

Highlighted filing

2021

Revenue$150,053
Expenses$219,014
Net Income-$68,961

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Aug 30, 2023
Return Version
2020v4.0
Gross Receipts
$150,053
Mission and Program Overview

Mission

To raise, manage, and disburse legal defense funds to support individuals arrested for their involvement in direct action as part of liberatory grassroots social movements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$550,287$483,830▼ $66,457
Cash and Non-Interest-Bearing Accounts$56$34,356▲ $34,300
Accounts Receivable$1,733--
Pledges and Grants Receivable$526--
Total Assets$758,861$689,900▼ $68,961
Other Assets Total$206,259$171,714▼ $34,545
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$758,861$689,900▼ $68,961
Total Net Assets Fund Balance$758,861$689,900▼ $68,961
Total Liabilities and Net Assets / Fund Balance$758,861$689,900▼ $68,961

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$171,714--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tara HouskaPresident
Jennifer DylkowskiDirector
Belmont PingerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$150,000
Program Service Revenue
$0
Investment Income
$53
Other Revenue
$0
All Other Contributions
$150,000
Change in Net Assets
$-68,961
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$135,700
Other Expenses$83,314
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$135,700--$135,700
Fees for Services Legal-$67,505-$67,505
Fees for Services Accounting-$7,500-$7,500
Office Expenses-$933-$933
Other Expenses$7,284$92-$92
Total Functional Expenses$142,984$76,030$0$219,014
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Form 990 prepared by cpa and provided to the board of directors for review prior to filing.

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

Conflicts of interest are disclosed annually by the board. Those involved in the conflict are not allowed to participate in any votes related to the subject matter.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Freshet Collective
EIN
81-3705648
Phone
6122269404
Address
2001 COUNTY RD 95, INTERNATIONAL FALLS, MN 56649

Signing Officer

Name
Tara Houska
Title
President
Phone
6122269404
Signed
2023-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara Houska
Formed
2016
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Enestvedt & Christensen Llp
Address
200 HIGHWAY 13 W STE 200, BURNSVILLE, MN 55337-2549
Preparer
Adam Decknatel
Phone
9528947880
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Report contribution received that was withdrawn for cash to make additional cash bail payments.

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

Bail and court support - we post bail for arrestees and communicate with arrestees to inform them of their charges and court dates, help them find attorneys, and help them navigate the court system. We facilitate and, in some cases, fund travel and lodging for arrestees returning for court dates due to criminal charges they face for involvement in demonstrations against the dakota access pipeline and the enbridge line 3 pipeline. Many persons arrested live outside the jurisdiction, have limited funds, limited access to transportation and communication, unstable housing, and other pressing social problems. Many have limited knowledge of how the criminal justice system works. For these reasons, traveling and navigating the court systems is very challenging. In this fiscal year, our principal program efforts involved posting bail for dozens of arrestees in protests of the enbridge line 3 pipeline in northern minnesota. Defendant and family support - we provide assistance to arrestees and their immediate dependents as their court processes proceed. In some cases, we buy them bus or train tickets, or give them gas cards. We provide food and basic living assistance to the arrestees, including commissary support for jailed arrestees. Criminal defense coordination - we work with criminal defense attorneys to help coordinate the legal defense effort for arrested water protectors. In some cases, we provide funding for attorney fees and expenses for water protectors without sufficient resources to hire their own lawyers and/or who are inadequately served by court-appointed counsel. We communicate regularly with attorneys to ensure that water protectors are being served well. These activities are conducted by freshet board members and volunteers. This fiscal year it was conducted in northern minnesota.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BAIL AND COURT SUPPORT - WE POST BAIL FOR ARRESTEES AND COMMUNICATE WITH ARRESTEES TO INFORM THEM OF THEIR CHARGES AND COURT DATES, HELP THEM FIND ATTORNEYS, AND HELP THEM NAVIGATE THE COURT SYSTEM. WE FACILITATE AND, IN SOME CASES, FUND TRAVEL AND LODGING FOR ARRESTEES RETURNING FOR COURT DATES DUE TO CRIMINAL CHARGES THEY FACE FOR INVOLVEMENT IN DEMONSTRATIONS AGAINST THE DAKOTA ACCESS PIPELINE AND THE ENBRIDGE LINE 3 PIPELINE. MANY PERSONS ARRESTED LIVE OUTSIDE THE JURISDICTION, HAVE LIMITED FUNDS, LIMITED ACCESS TO TRANSPORTATION AND COMMUNICATION, UNSTABLE HOUSING, AND OTHER PRESSING SOCIAL PROBLEMS. MANY HAVE LIMITED KNOWLEDGE OF HOW THE CRIMINAL JUSTICE SYSTEM WORKS. FOR THESE REASONS, TRAVELING AND NAVIGATING THE COURT SYSTEMS IS VERY CHALLENGING. IN THIS FISCAL YEAR, OUR PRINCIPAL PROGRAM EFFORTS INVOLVED POSTING BAIL FOR DOZENS OF ARRESTEES IN PROTESTS OF THE ENBRIDGE LINE 3 PIPELINE IN NORTHERN MINNESOTA. DEFENDANT AND FAMILY SUPPORT - WE PROVIDE ASSISTANCE TO ARRESTEES AND THEIR IMMEDIATE DEPENDENTS AS THEIR COURT PROCESSES PROCEED. IN SOME CASES, WE BUY THEM BUS OR TRAIN TICKETS, OR GIVE THEM GAS CARDS. WE PROVIDE FOOD AND BASIC LIVING ASSISTANCE TO THE ARRESTEES, INCLUDING COMMISSARY SUPPORT FOR JAILED ARRESTEES. CRIMINAL DEFENSE COORDINATION - WE WORK WITH CRIMINAL DEFENSE ATTORNEYS TO HELP COORDINATE THE LEGAL DEFENSE EFFORT FOR ARRESTED WATER PROTECTORS. IN SOME CASES, WE PROVIDE FUNDING FOR ATTORNEY FEES AND EXPENSES FOR WATER PROTECTORS WITHOUT SUFFICIENT RESOURCES TO HIRE THEIR OWN LAWYERS AND/OR WHO ARE INADEQUATELY SERVED BY COURT-APPOINTED COUNSEL. WE COMMUNICATE REGULARLY WITH ATTORNEYS TO ENSURE THAT WATER PROTECTORS ARE BEING SERVED WELL. THESE ACTIVITIES ARE CONDUCTED BY FRESHET BOARD MEMBERS AND VOLUNTEERS. THIS FISCAL YEAR IT WAS CONDUCTED IN NORTHERN MINNESOTA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 PREPARED BY CPA AND PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICTS OF INTEREST ARE DISCLOSED ANNUALLY BY THE BOARD. THOSE INVOLVED IN THE CONFLICT ARE NOT ALLOWED TO PARTICIPATE IN ANY VOTES RELATED TO THE SUBJECT MATTER.
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TARA HOUSKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06122269404
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FRESHET COLLECTIVE
ReturnHeader/Filer/BusinessNameControlTxt0FRES
ReturnHeader/Filer/EIN0813705648
ReturnHeader/Filer/PhoneNum06122269404
ReturnHeader/Filer/USAddress/AddressLine1Txt02001 COUNTY RD 95
ReturnHeader/Filer/USAddress/CityNm0INTERNATIONAL FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056649
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411652701
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ENESTVEDT & CHRISTENSEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 HIGHWAY 13 W STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BURNSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0553372549
ReturnHeader/PreparerPersonGrp/PhoneNum09528947880
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ADAM DECKNATEL
ReturnHeader/ReturnTs02023-10-23T15:11:12-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TARA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HOUSKA
ReturnHeader/TaxPeriodBeginDt02020-09-01
ReturnHeader/TaxPeriodEndDt02021-08-31
ReturnHeader/TaxYr02020

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