Duluth Community Garden Program

Nonprofit profile at a glance

EIN
411396024
IRS 990-EZ coverage
2012–2024
Forms available
Form 990 2014, Form 990-EZ 2024
Location
Duluth, MN, USA
Phone
2187224583
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Botanical, Horticultural, and Landscape Services

Official website

Reported finances

Revenue
$66,865
Expenses
$50,726
Assets
$22,465

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

People named in this filing

  • HALEY DIEM (CHAIR)
  • KELLY O'BRIAN (TREASURER)
  • DAN KISLINGER (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide garden space for limited income families to grow their own food.

What it reported doing in 2024

Garden space - we provide over 200 community garden plots at 22 different sites throughout duluth, for individuals and families to grow their own vegetables. We maintain garden infrastructure and manage plot sign-ups. One garden site is gardened collectively and managed by dgcp staff. Staff also maintain giving garden sites with produce available for anyone to harvest.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 100
  • Sustainability: 51
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.2%; rating input score 64
  • Program expense ratio: 84.7%; rating input score 85

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 24.1%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -4.3% per year; rating input score 0; 36th percentile among comparable filings
  • Asset growth: -6.1% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 64.2% of revenue deployed · 84.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $43K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.