Civic Intelligence

Marine Mills Folk School

EIN 83-0646600 • 501(c)3 • Marine On St Croix, MN

Profile

Our mission is to support our communities and strengthen connections by inviting all people to discover the joy of creating together through traditional arts and crafts.

PO Box 111Marine On St Croix, MN 55047

www.marinemillsfolkschool.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.05x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

39th percentile

-2.9%

Higher net margin than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

60th percentile

3.7%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

27%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$243,425

Up $8,718 (+3.7%) from 2023

Liabilities

Up

$18,799

Up $18,799 from 2023

Net Assets

Down

$224,626

Down $10,081 (-4.3%) from 2023

Revenue

Up

$346,284

Up $73,795 (+27%) from 2023

Expenses

Up

$356,365

Up $79,829 (+29%) from 2023

Net Income

Down

-$10,081

Down $6,034 (-149%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2021: $273,474Liabilities 2021: $0Net Assets 2021: $273,4742021Assets 2022: $238,585Net Assets 2022: $238,5852022Assets 2023: $234,707Liabilities 2023: $0Net Assets 2023: $234,7072023Assets 2024: $243,425Liabilities 2024: $18,799Net Assets 2024: $224,6262024

Highlighted filing

2024

Assets$243,425
Liabilities$18,799
Net Assets$224,626

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2021: $334,100Expenses 2021: $87,875Net Income 2021: $246,2252021Revenue 2022: $123,373Expenses 2022: $158,262Net Income 2022: -$34,8892022Revenue 2023: $272,489Expenses 2023: $276,536Net Income 2023: -$4,0472023Revenue 2024: $346,284Expenses 2024: $356,365Net Income 2024: -$10,0812024

Highlighted filing

2024

Revenue$346,284
Expenses$356,365
Net Income-$10,081

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$354,942
Mission and Program Overview

Mission

Our mission is to support our communities and strengthen connections by inviting all people to discover the joy of creating together through traditional arts and crafts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$194,000$204,765▲ $10,765
Cash and Non-Interest-Bearing Accounts$40,707$38,660▼ $2,047
Total Assets$234,707$243,425▲ $8,718
Liabilities
Deferred Revenue-$9,142-
Accounts Payable and Accrued Expenses-$5,828-
Other Liabilities-$3,829-
Total Liabilities$0$18,799▲ $18,799
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$234,489$222,601▼ $11,888
Net Assets With Donor Restrictions$218$2,025▲ $1,807
Total Net Assets Fund Balance$234,707$224,626▼ $10,081
Total Liabilities and Net Assets / Fund Balance$234,707$243,425▲ $8,718
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kate SeitzPt Exec DirePT$65,684$65,684

Board Members and Trustees

NameTitle
Robin BrooksbankChair
Julie McgarvieMember
Kathy MarkerMember
Matthew SmithMember
Christa GetchellMember Since
Greig TennisMember Since
Jenni CorbettMember Since
Jane NorbinMember Thru
Nanc MacleslieSecretary
Andrew WallaceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$226,960
Program Service Revenue
$107,073
Investment Income
$6,408
Other Revenue
$5,843
All Other Contributions
$200,842
Change in Net Assets
$-10,081
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$231,325
Other Expenses$125,040
Total Fundraising Expense$41,094
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$90,506$34,868$22,549$147,923
Current Officers, Directors, Trustees, and Key Employees$40,188$15,483$10,013$65,684
Fees for Services Other$55,023$660-$55,683
Payroll Taxes$10,618$4,401$2,699$17,718
Occupancy$11,671$1,112-$12,783
Information Technology$3,525$1,688$628$5,841
Other Expenses$2,317$788$4,172$3,105
Insurance-$2,923-$2,923
Fees for Services Accounting-$2,604-$2,604
Advertising$100$1,167$1,033$2,300
Conferences and Meetings-$813-$813
Office Expenses-$753-$753
All Other Expenses-$200-$200
Travel-$94-$94
Total Functional Expenses$241,487$73,784$41,094$356,365
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,591
Fundraising Direct Expenses$5,131
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$3,829
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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 8B

There is no committee with the authority to act on behalf of the governing body.

Form 990, Page 6, Part VI, Line 11B

The draft form 990 is sent to every board member prior to filing, then form 990 is reviewed at a board meeting prior to filing and the review is noted in the board meeting minutes.

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

Annual review of the meaning of conflict of interest, review of the policy, and annual signing of the policy by board members. The signature page is kept with the corporate documents.

Form 990, Page 6, Part VI, Line 15A

The salaries of our full time executive director/communications manager and our full time programming director were set using comparability data provided by the minnesota council on nonprofits as well as using knowledge of the marketplace by board members.

Form 990, Page 6, Part VI, Line 19

Available through guidestar and upon request.

Filing and Contact Details

Filer

Filer Name
Marine Mills Folk School
EIN
83-0646600
Phone
6519835244
Address
PO BOX 111, MARINE ON ST CROIX, MN 55047

Signing Officer

Name
Robin Brooksbank
Title
Chair
Phone
6519835244
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin Brooksbank
Formed
2018
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
35

Preparer

Firm
Boyum & Barenscheer Pllp
Address
3050 METRO DR STE 200, MINNEAPOLIS, MN 55425-1547
Preparer
Anna Lovegren
Phone
9528544244
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Independent contractors 7,129 660 0 instructor payments 47,894 0 0 total 55,023 660 0

Form 990, Page 12, Part XII, Line 1

Changed from cash basis to accrual basis in 2024.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0226960
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0131587
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt056199
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0273637
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0688383
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06408
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0138
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06554
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0119209
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0141811
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt067168
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt060461
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0388649
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06408
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0138
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06554
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02365
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04815
IRS990ScheduleA/OtherIncome509Grp/TotalAmt07180
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.75780
IRS990ScheduleA/PublicSupportTotal509Amt0826562
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0250470
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0250470
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0346169
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0273398
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0123367
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0334098
IRS990ScheduleA/Total509Grp/TotalAmt01077032
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0354942
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0278351
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0123373
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0334100
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01090766
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03829
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalLiabilityAmt03829
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DRAFT FORM 990 IS SENT TO EVERY BOARD MEMBER PRIOR TO FILING, THEN FORM 990 IS REVIEWED AT A BOARD MEETING PRIOR TO FILING AND THE REVIEW IS NOTED IN THE BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL REVIEW OF THE MEANING OF CONFLICT OF INTEREST, REVIEW OF THE POLICY, AND ANNUAL SIGNING OF THE POLICY BY BOARD MEMBERS. THE SIGNATURE PAGE IS KEPT WITH THE CORPORATE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SALARIES OF OUR FULL TIME EXECUTIVE DIRECTOR/COMMUNICATIONS MANAGER AND OUR FULL TIME PROGRAMMING DIRECTOR WERE SET USING COMPARABILITY DATA PROVIDED BY THE MINNESOTA COUNCIL ON NONPROFITS AS WELL AS USING KNOWLEDGE OF THE MARKETPLACE BY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE THROUGH GUIDESTAR AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INDEPENDENT CONTRACTORS 7,129 660 0 INSTRUCTOR PAYMENTS 47,894 0 0 TOTAL 55,023 660 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHANGED FROM CASH BASIS TO ACCRUAL BASIS IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0234707
IRS990/TotalAssetsEOYAmt0243425
IRS990/TotalAssetsGrp/BOYAmt0234707
IRS990/TotalAssetsGrp/EOYAmt0243425
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0226960
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt041094
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073784
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0241487
IRS990/TotalFunctionalExpensesGrp/TotalAmt0356365
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt018799
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt018799
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0234707
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0224626
IRS990/TotalProgramServiceExpensesAmt0241487
IRS990/TotalProgramServiceRevenueAmt0107073
IRS990/TotalReportableCompFromOrgAmt065684
IRS990/TotalRevenueGrp/ExclusionAmt012251
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0107073
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0346284
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0234707
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0243425
IRS990/TravelGrp/ManagementAndGeneralAmt094
IRS990/TravelGrp/TotalAmt094
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

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