Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
15.87x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Balance Sheet
Assets
Up$4,813
Up $1,332 (+38%) from 2023
Net Assets
Down-$71,583
Down $5,535 (-8.4%) from 2023
Liabilities
Up$76,396
Up $6,867 (+9.9%) from 2023
Revenue And Expenses
Revenue
Down$78,169
Down $12,385 (-14%) from 2023
Expenses
Down$83,702
Down $40,081 (-32%) from 2023
Net Income
Up-$5,533
Up $27,696 (+83%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $78,169
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
| Description | Grants | Expenses |
|---|---|---|
| SUPPORT THE EDUCATIONAL PROGRAMMING OF THE FOLK SCHOOL. | - | $76,413 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| VIOLA CLARK | Chair | - | $0 | - | - |
| KATHRYN FIFIELD | Vice Chair | - | $0 | - | - |
| CARMEL DEMAIORIBUS | Treasurer | - | $0 | - | - |
| ELDEN LINDAMOOD | Secretary | - | $0 | - | - |
| MARK LEVALIER | Board | - | $0 | - | - |
| SUMAIR SHEIKH | Board | - | $0 | - | - |
| ZACH SULLIVAN | Board | - | $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
- Viola Clark
- Title
- Chair
- Phone
- 2184817888
- Signed
- 2025-05-15
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 1,201 total 1,201”
Form 990-ez, Part I, Line 16
“Expenses advertising 1,358 office 368 insurance 2,502 bank fees 2,311 business expenses 675 cogs 31,024 dues and subscriptions 175 license and permits 300 program expenses 193 telephone 764 total 39,670”
Form 990-ez, Part I, Line 20
“PRIOR YEAR ADJUSTMENTS 0”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 160 25 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 27,000 34,000”
Raw XML Appendix159 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CARMEL DEMAIORIBUS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2184817888 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1917 W SUPERIOR STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DULUTH |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55806 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 3481 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 4813 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 16063 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -5533 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4585 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 3481 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 4813 |
| IRS990EZ/GrossReceiptsAmt | 0 | 78169 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -66050 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -71583 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -66050 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -71583 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 20642 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | VIOLA CLARK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KATHRYN FIFIELD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CARMEL DEMAIORIBUS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ELDEN LINDAMOOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | MARK LEVALIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | SUMAIR SHEIKH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ZACH SULLIVAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 39670 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1201 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SUPPORT THE EDUCATION PROGRAMMING OF THE FOLK SCHOOL. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 60905 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SUPPORT THE EDUCATIONAL PROGRAMMING OF THE FOLK SCHOOL. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 76413 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 18805 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 69531 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 76396 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 83702 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 76413 |
| IRS990EZ/TotalRevenueAmt | 0 | 78169 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | DULUTHFOLKSCHOOL.COM |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 16063 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7577 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 75018 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 123181 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 221839 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 62106 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 82977 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 58724 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 26909 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 230716 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 452555 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 78169 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 90554 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 133742 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 150090 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 452555 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 78169 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 90554 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 133742 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 150090 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 452555 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISCELLANEOUS INCOME 1,201 TOTAL 1,201 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 1,358 OFFICE 368 INSURANCE 2,502 BANK FEES 2,311 BUSINESS EXPENSES 675 COGS 31,024 DUES AND SUBSCRIPTIONS 175 LICENSE AND PERMITS 300 PROGRAM EXPENSES 193 TELEPHONE 764 TOTAL 39,670 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PRIOR YEAR ADJUSTMENTS 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 160 25 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 27,000 34,000 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | VIOLA CLARK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2184817888 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DULUTH FOLK SCHOOL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DULU |
| ReturnHeader/Filer/EIN | 0 | 822435259 |
| ReturnHeader/Filer/PhoneNum | 0 | 2184817888 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1917 W SUPERIOR ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DULUTH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55806 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411806729 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LICARI LARSEN AND COMPANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 130 W SUPERIOR ST STE 712 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DULUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55802 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2187222226 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NICHOLAS S LICARI CPA |
| ReturnHeader/ReturnTs | 0 | 2025-06-06T09:05:05-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $4,813
- Liabilities
- $76,396
- Net assets
- -$71,583
- Revenue
- $78,169
- Expenses
- $83,702
- Net income
- -$5,533