Civic Intelligence

Duluth Folk School

990EZ • Fiscal year 2022 • EIN 82-2435259

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 15, 2023

1917 W Superior StDuluth, MN 55806

(218) 481-7888

Siviq Scores

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

Liabilities / Assets

98th percentile

4.36x

Higher debt load relative to assets than 98% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.32x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

31st percentile

-5.2%

Higher net margin than 31% of similar nonprofits.

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

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

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

Asset Growth

4th percentile

-82%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

30th percentile

-11%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Down

$9,756

Down $43,676 (-82%) from 2021

Net Assets

Down

-$32,818

Down $43,626 (-404%) from 2021

Liabilities

Down

$42,574

Down $50 (-0.1%) from 2021

Revenue

Down

$133,742

Down $16,348 (-11%) from 2021

Expenses

Up

$140,710

Up $1,428 (+1.0%) from 2021

Net Income

Down

-$6,968

Down $17,776 (-164%) from 2021

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50K-$100KAssets 2018: $1,647Liabilities 2018: $02018Assets 2019: $1,658Liabilities 2019: $02019Assets 2021: $53,432Liabilities 2021: $42,624Net Assets 2021: $10,8082021Assets 2022: $9,756Liabilities 2022: $42,574Net Assets 2022: -$32,8182022Assets 2023: $3,481Liabilities 2023: $69,529Net Assets 2023: -$66,0482023Assets 2024: $4,813Liabilities 2024: $76,396Net Assets 2024: -$71,5832024Assets 2025: $83,667Liabilities 2025: $77,439Net Assets 2025: $6,2282025

Highlighted filing

2022

Assets$9,756
Liabilities$42,574
Net Assets-$32,818

Operations Trend

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

$200K$100K$0-$100KRevenue 2018: $1,784Expenses 2018: $137Net Income 2018: $1,6472018Revenue 2019: $444Expenses 2019: $433Net Income 2019: $112019Revenue 2021: $150,090Expenses 2021: $139,282Net Income 2021: $10,8082021Revenue 2022: $133,742Expenses 2022: $140,710Net Income 2022: -$6,9682022Revenue 2023: $90,554Expenses 2023: $123,783Net Income 2023: -$33,2292023Revenue 2024: $78,169Expenses 2024: $83,702Net Income 2024: -$5,5332024Revenue 2025: $194,707Expenses 2025: $116,897Net Income 2025: $77,8102025

Highlighted filing

2022

Revenue$133,742
Expenses$140,710
Net Income-$6,968
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 15, 2023
Return Version
2022v5.0
Gross Receipts
$133,742
Mission and Program Overview

Mission

Duluth Folk School builds community through joyful experiences of handcrafting, art, and gatherings.

Support the education programming of the folk school.

Program Services

DescriptionGrantsExpenses
SUPPORT THE EDUCATIONAL PROGRAMMING OF THE FOLK SCHOOL.-$122,910
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIM BATESChair-$0--
CARMEL DEMAIORIBUSTreasurer-$0--
DANIELLE RHODESSecretary-$0--
JEN BUSEMANBoard-$0--
SUMAIR SHEIKHBoard-$0--
KATHRYN FIFIELDVice Chair-$0--
VIOLA CLARKBoard-$0--
BRAD VIETHSBoard-$0--
ZACH SULLIVANBoard-$0--
ELDEN LINDAMOODBoard-$0--
Filing and Contact Details

Filer

Filer Name
Duluth Folk School
EIN
82-2435259
Phone
2184817888
Address
1917 W SUPERIOR ST, DULUTH, MN 55806

Signing Officer

Name
Tim Bates
Title
Chair
Phone
2184817888
Signed
2023-06-15

Preparer

Firm
Licari Larsen and Company
Address
130 W SUPERIOR ST STE 712, DULUTH, MN 55802
Preparer
Nicholas S Licari CPA
Phone
2187222226
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Miscellaneous income 130 total 130

Form 990-ez, Part I, Line 16

Expenses advertising 1,505 office 1,687 travel 659 insurance 2,444 bank fees 2,162 business expenses 282 cogs 21,504 donations 570 license and permits 400 program expenses 15,089 repairs and maintenance 1,153 supplies 260 total 47,715

Form 990-ez, Part I, Line 20

Prior year adjustments -36,657

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,002 203 unsecured notes and loans payable 33,500 33,500 due to dovetail cafe 5,571 5,571 due to handcrafting 2,552 3,300

Raw XML Appendix172 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DULUTH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd055806
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt053432
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010807
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-32818
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-32818
IRS990EZ/OccupancyRentUtltsAndMaintAmt015750
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TIM BATES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CARMEL DEMAIORIBUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DANIELLE RHODES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JEN BUSEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SUMAIR SHEIKH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KATHRYN FIFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6VIOLA CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7BRAD VIETHS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8ZACH SULLIVAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9ELDEN LINDAMOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9BOARD
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-36657
IRS990EZ/OtherExpensesTotalAmt047715
IRS990EZ/OtherRevenueTotalAmt0130
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT THE EDUCATION PROGRAMMING OF THE FOLK SCHOOL.
IRS990EZ/ProgramServiceRevenueAmt058594
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUPPORT THE EDUCATIONAL PROGRAMMING OF THE FOLK SCHOOL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0122910
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt070284
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt042625
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt042574
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0140710
IRS990EZ/TotalProgramServiceExpensesAmt0122910
IRS990EZ/TotalRevenueAmt0133742
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0DULUTHFOLKSCHOOL.COM
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt075018
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0123181
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0445
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01784
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0200428
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt058724
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt026909
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportTotal509Amt0286061
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0133742
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01784
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0286061
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS INCOME 130 TOTAL 130
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 1,505 OFFICE 1,687 TRAVEL 659 INSURANCE 2,444 BANK FEES 2,162 BUSINESS EXPENSES 282 COGS 21,504 DONATIONS 570 LICENSE AND PERMITS 400 PROGRAM EXPENSES 15,089 REPAIRS AND MAINTENANCE 1,153 SUPPLIES 260 TOTAL 47,715
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR YEAR ADJUSTMENTS -36,657
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,002 203 UNSECURED NOTES AND LOANS PAYABLE 33,500 33,500 DUE TO DOVETAIL CAFE 5,571 5,571 DUE TO HANDCRAFTING 2,552 3,300
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM BATES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02184817888
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DULUTH FOLK SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0DULU
ReturnHeader/Filer/EIN0822435259
ReturnHeader/Filer/PhoneNum02184817888
ReturnHeader/Filer/USAddress/AddressLine1Txt01917 W SUPERIOR ST
ReturnHeader/Filer/USAddress/CityNm0DULUTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055806
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411806729
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LICARI LARSEN AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0130 W SUPERIOR ST STE 712
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055802
ReturnHeader/PreparerPersonGrp/PhoneNum02187222226
ReturnHeader/PreparerPersonGrp/PreparationDt02023-06-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS S LICARI CPA
ReturnHeader/ReturnTs02023-07-05T10:30:34-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TIM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BATES
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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Filings