Civic Intelligence

Duluth Folk School

990EZ • Fiscal year 2023 • EIN 82-2435259

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 15, 2024

Organization ProfileDULUTHFOLKSCHOOL.COM
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

99th percentile

19.97x

Higher debt load relative to assets than 99% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

94th percentile

0.77x

Higher debt load relative to revenue than 94% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

13th percentile

-37%

Higher net margin than 13% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

7th percentile

-64%

Faster asset growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-32%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$3,481

Down $6,275 (-64%) from 2022

Net Assets

Down

-$66,048

Down $33,230 (-101%) from 2022

Liabilities

Up

$69,529

Up $26,955 (+63%) from 2022

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin13th percentile

Revenue

Down

$90,554

Down $43,188 (-32%) from 2022

Expenses

Down

$123,783

Down $16,927 (-12%) from 2022

Net Income

Down

-$33,229

Down $26,261 (-377%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

2023

Assets$3,481
Liabilities$69,529
Net Assets-$66,048
Open 2023 Filing

Operations Trend

Revenue Growth18th percentile

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

2023

Revenue$90,554
Expenses$123,783
Net Income-$33,229
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 15, 2024
Return Version
2023v5.0
Gross Receipts
$90,554
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.-$115,658
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIMOTHY BATESChair-$0--
KATHRYN FIFIELDVice Chair-$0--
CARMEL DEMAIORIBUSTreasurer-$0--
ELDEN LINDAMOODSecretary-$0--
HALEY DIEMBoard-$0--
SUMAIR SHEIKHBoard-$0--
BREN CHOUANARD-NGUYENBoard-$0--
VIOLA CLARKBoard-$0--
ZACH SULLIVANBoard-$0--
RON YARDLEYBoard-$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
Timothy Bates
Title
Chair
Phone
2184817888
Signed
2024-08-15

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 195 total 195”

Form 990-ez, Part I, Line 16

“Expenses advertising 860 office 1,902 insurance 2,415 bank fees 2,139 business expenses 142 cogs 22,181 dues and subscriptions 175 license and permits 25 program expenses 13,058 total 42,897”

Form 990-ez, Part I, Line 20

“PRIOR YEAR ADJUSTMENTS 0”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 204 158 unsecured notes and loans payable 33,500 33,500 due to dovetail cafe 5,571 5,571 due to handcrafting 3,300 3,300 due to carmel demaioribus 0 27,000”

Raw XML Appendix165 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/PhoneNum02184817888
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DULUTH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd055806
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt09756
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03481
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
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IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-33229
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03742
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt09756
IRS990EZ/Form990TotalAssetsGrp/EOYAmt03481
IRS990EZ/FundraisingGrossIncomeAmt0582
IRS990EZ/GrossReceiptsAmt090554
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-32819
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-66048
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-32819
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-66048
IRS990EZ/OccupancyRentUtltsAndMaintAmt016783
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TIMOTHY BATES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KATHRYN FIFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CARMEL DEMAIORIBUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ELDEN LINDAMOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4HALEY DIEM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5SUMAIR SHEIKH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BREN CHOUANARD-NGUYEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7VIOLA CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8ZACH SULLIVAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9RON YARDLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9BOARD
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt042897
IRS990EZ/OtherRevenueTotalAmt0195
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT THE EDUCATION PROGRAMMING OF THE FOLK SCHOOL.
IRS990EZ/ProgramServiceRevenueAmt082200
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUPPORT THE EDUCATIONAL PROGRAMMING OF THE FOLK SCHOOL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0115658
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt060361
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt0582
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt042575
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt069529
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0123783
IRS990EZ/TotalProgramServiceExpensesAmt0115658
IRS990EZ/TotalRevenueAmt090554
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0DULUTHFOLKSCHOOL.COM
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt07577
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt075018
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0123181
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0445
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0206221
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt082977
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt058724
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt026909
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0168610
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0374831
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt090554
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0133742
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0150090
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0445
IRS990ScheduleA/Total509Grp/TotalAmt0374831
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt090554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0133742
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0150090
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0445
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0374831
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS INCOME 195 TOTAL 195
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 860 OFFICE 1,902 INSURANCE 2,415 BANK FEES 2,139 BUSINESS EXPENSES 142 COGS 22,181 DUES AND SUBSCRIPTIONS 175 LICENSE AND PERMITS 25 PROGRAM EXPENSES 13,058 TOTAL 42,897
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR YEAR ADJUSTMENTS 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 204 158 UNSECURED NOTES AND LOANS PAYABLE 33,500 33,500 DUE TO DOVETAIL CAFE 5,571 5,571 DUE TO HANDCRAFTING 3,300 3,300 DUE TO CARMEL DEMAIORIBUS 0 27,000
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/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY BATES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02184817888
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-15
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/PreparationDt02024-08-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICHOLAS S LICARI CPA
ReturnHeader/ReturnTs02024-09-03T10:49:02-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,481
Liabilities
$69,529
Net assets
-$66,048
Revenue
$90,554
Expenses
$123,783
Net income
-$33,229
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.84$0.77$0.06$1.95$1.17$0.78
2024Detailed filing. Detailed filing data is available for this year.$0.05$0.76$0.72$0.78$0.84$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.03$0.70$0.66$0.91$1.24$0.33
2022Detailed filing. Detailed filing data is available for this year.$0.10$0.43$0.33$1.34$1.41$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.53$0.43$0.11$1.50$1.39$0.11
2019Summary only. Only limited summary data is available for this year.$0.02$0.00$0.00$0.00$0.00
2018Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.00$0.02