Civic Intelligence

First City of Lights Foundation

EIN 85-4069354 • 501(c)3 • Bemidji, MN

Pub. 78 Eligible

Profile

Foster general welfare of the city

PO Box 1991Bemidji, MN 56619

firstcityoflights.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

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

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

20th percentile

-28%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

30th percentile

-23%

Faster asset growth than 30% of similar nonprofits.

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

Revenue Growth

19th percentile

-49%

Faster revenue growth than 19% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$45,165

Down $13,270 (-23%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$45,165

Down $13,270 (-23%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin20th percentile

Revenue

Down

$47,962

Down $45,417 (-49%) from 2023

Expenses

Up

$61,232

Up $3,970 (+6.9%) from 2023

Net Income

Down

-$13,270

Down $49,387 (-137%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$60K$40K$20K$0Assets 2021: $19,217Liabilities 2021: $0Net Assets 2021: $19,2172021Assets 2022: $22,318Liabilities 2022: $0Net Assets 2022: $22,3182022Assets 2023: $58,435Liabilities 2023: $0Net Assets 2023: $58,4352023Assets 2024: $45,165Liabilities 2024: $0Net Assets 2024: $45,1652024

Highlighted filing

2024

Assets$45,165
Liabilities$0
Net Assets$45,165
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

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

$100K$50K$0-$50KRevenue 2021: $58,455Expenses 2021: $39,238Net Income 2021: $19,2172021Revenue 2022: $49,253Expenses 2022: $46,152Net Income 2022: $3,1012022Revenue 2023: $93,379Expenses 2023: $57,262Net Income 2023: $36,1172023Revenue 2024: $47,962Expenses 2024: $61,232Net Income 2024: -$13,2702024

Highlighted filing

2024

Revenue$47,962
Expenses$61,232
Net Income-$13,270
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$45,165
Liabilities
$0
Net assets
$45,165
Revenue
$47,962
Expenses
$61,232
Net income
-$13,270
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$45.2$0.00$45.2$48.0$61.2$13.3
2023Detailed filing. Detailed filing data is available for this year.$58.4$0.00$58.4$93.4$57.3$36.1
2022Detailed filing. Detailed filing data is available for this year.$22.3$0.00$22.3$49.3$46.2$3.10
2021Detailed filing. Detailed filing data is available for this year.$19.2$0.00$19.2$58.5$39.2$19.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 20, 2025
Return Version
2024v5.2
Gross Receipts
$47,962
Mission and Program Overview

Mission

Foster general welfare of the city

Program Services

DescriptionGrantsExpenses
PROVIDE A HOLIDAY LIGHTS FESTIVAL IN THE CITY OF BEMIDJI-$37,999
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSHUA PETERSONExecutive Director-$0--
REBECCA KUMMETPresident-$0--
TONYA JAYCOXVice President-$0--
CHAR BLASHILLTreasurer-$0--
STACY NESSSecretary-$0--
Filing and Contact Details

Filer

Filer Name
First City of Lights Foundation
EIN
85-4069354
In Care Of
% CHAR BLASHILL
Phone
2187664258
Address
PO BOX 1991, BEMIDJI, MN 56619

Signing Officer

Name
Char Blashill
Title
Treasurer
Phone
2187664258
Signed
2025-03-20
Discuss with paid preparer
Yes

Preparer

Firm
Dearholt Tax & Accounting LLC
Address
613 Roosevelt Road SE, Bemidji, MN 56601-3456
Preparer
Susan Dearholt CPA
Phone
2184441040
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountCONVENIENCE FEE INCOME 21”

Description of other expenses Part I line 16

“Description AmountDIRECT PROGRAM COSTS 43,165ADVERTISING 1,362INSURANCE 930DEPRECIATION 13,914OFFICE SUPPLIES 1,458BANK CHARGES 67ROUNDING 1”

Raw XML Appendix153 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/CityNm0BEMIDJI
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd056619
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt09741
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IRS990EZ/ExcessOrDeficitForYearAmt0-13270
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0335
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IRS990EZ/LandAndBuildingsGrp/EOYAmt034780
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt058435
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSHUA PETERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1REBECCA KUMMET
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHAR BLASHILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4STACY NESS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt060897
IRS990EZ/OtherRevenueTotalAmt021
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FOSTER GENERAL WELFARE OF THE CITY
IRS990EZ/ProgramServiceRevenueAmt0911
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt037999
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt061232
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IRS990EZ/TotalRevenueAmt047962
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0FIRSTCITYOFLIGHTS.ORG
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt047030
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt089329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt047508
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt021
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IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0220016
IRS990ScheduleA/SubstantialContributorsTotAmt021764
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0241780
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountCONVENIENCE FEE INCOME 21
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDIRECT PROGRAM COSTS 43,165ADVERTISING 1,362INSURANCE 930DEPRECIATION 13,914OFFICE SUPPLIES 1,458BANK CHARGES 67ROUNDING 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHAR BLASHILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-20
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ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0854069354
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ReturnHeader/Filer/PhoneNum02187664258
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0613 Roosevelt Road SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bemidji
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
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ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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