Two Harbors Area Food Shelf

Nonprofit profile at a glance

EIN
471321541
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Two Harbors, MN, USA
Phone
2183918191
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$305,089
Expenses
$226,638
Assets
$404,986
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Sue Johnson (Executive Director (current))
  • Rebecca Schlunegger (Executive Director (previous))

Highest reported compensation

  • Sue Johnson (Executive Director (current)): $51,150 total reported compensation
  • Rebecca Schlunegger (Executive Director (previous)): $7,555 total reported compensation
  • ArMand Nelson (Secretary (Interim ED Jan - April)): $6,963 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Reduce hunger and improve the health of people in need by providing food and other resources at no cost

What it reported doing in 2025

The Two Harbors Area Food Shelf (THAFS) has been serving communities in Lake, Cook, and St. Louis counties since 1982. We became a 501(c )3 nonprofit effective January 1, 2015. Our primary distribution takes place on every Tuesday from 10:00AM to 3:45PM. In July of 2025, we changed our distribution model from pre-packed food boxes picked up via drive-thru to a SuperShelf in-person shopping model. We also provide food staples via emergency boxes to clients in need. With the changes instituted, we were able to reduce costs, eliminate returns and re-stocking, and decrease food waste. In 2025, we provided 122,524 pounds of perishable and non-perishable food and household items during 2,349 household visits to the Food Shelf. Age demographics of our clients: 22.41% are children (0-17 yrs), 59.8% are adults (18-64 yrs) and 17.82% are seniors (65+ yrs.)

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 91
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.3%; rating input score 67
  • Program expense ratio: 90.5%; rating input score 91
  • Fundraising efficiency: $159.74 raised per $1 spent on fundraising; rating input score 89; 89th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.7%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 1.79; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 29%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 67.3% of revenue deployed · 90.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $205K in reported program spending
  • Leadership: top reported pay $51K · 7 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.