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Lake Superior Center

Tax-deductible

Duluth, MN501(c)(3)EnvironmentEIN 41-1659809Revenue $4.4M in FY2024

On file with the IRSglaquarium.org353 Harbor Dr, 55802-2639 · Duluth, MNTax-exempt since May 1989Publicly supported charity — 170(b)(1)(A)(vi)

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Great lakes aquarium inspires people to explore their connection with Lake Superior and the waters of the world.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Run by 160 volunteers and 77 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $222K a year · 6% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$210K
to officers and key staff · 5% of spending
Top officer’s pay lower than 57% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $76K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.0M
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.4M
+20% vs prior year
Spent
$4.0M
To programs
89%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$4.4M
FY2024▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.4M
FY2021$3.7M
FY2022$3.5M
FY2023$3.7M
FY2024$4.4M
Expenses
$4.0M
FY2024▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.5M
FY2021$2.8M
FY2022$3.6M
FY2023$3.6M
FY2024$4.0M
Net assets
$1.4M
FY2024▲ +44%
Tap a bar for its year
Net assets by fiscal year
FY2020$85K
FY2021$943K
FY2022$869K
FY2023$941K
FY2024$1.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1989.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $3.6M Management & general 10% · $419K Fundraising 1% · $31K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $210K paid to officers and key staff.

Part VII, Section A · reportable compensation
Jay Walker
Executive Director
$118,274Pt VII · Sec A
Annie Thors
Director of Finance
$91,732Pt VII · Sec A
Sandy Hoff
Treasurer
$0Pt VII · Sec A
Mark Britton
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Doug Jensen
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jay Walker’s $118K as Executive Director is at the 43rd percentile of top reported officer pay among 1851 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jay Walker$118,274$112,202$108,860$103,913$85,006
Annie Thors$91,732$86,538$82,577$76,853$53,053

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Lake Superior Center executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Inspires people to explore their connection with Lake Superior and the world's waters.

Questions for Lake Superior Center

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Provided by the organization

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2 programs · $3.6M · in their own filed words · FY2024
01

Curatorial Operations

Maintained lake superior center facilities operations. We welcomed 225,420 guests into our facility, one of our biggest years on record. We remodeled our shipwrecks gallery on the first floor to become "oceans alive," adding seadragons and an octopus.

$3.0Mprogram expense
02

Education

Lake superior center offers public programs to raise awareness of freshwater environmental issues. We had approximately 10,400 attendees for educational programs.

$577Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Saint Paul & Minnesota FoundationFY2024$40K
Donor Advised Charitable Giving INCFY2024$17K
Duluth Superior Area Community Foundation INCFY2024$10K
Mightycause Charitable FoundationFY2024$9K
Total grants receivedfrom 4 funders$76K
See all 4 funders →

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$4.4M
Ln 12
Fees for servicesLn 2g$2.9M
Gifts and grantsLn 1h$873K
Other incomeLn 4–11$630K
Money outPt IX
$4.0M
Ln 25
Programscol B$3.6M
Managementcol C$419K
Fundraisingcol D$31K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$559K
Total assetsLn 16$2.4M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
15
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$873K
Government grantsLn 1e$650K
Noncash giftsLn 1g$5K
Fundraising eventsLn 1c$3K
Fees for servicesLn 2g$2.9M
Investment incomeLn 3$12K
Other incomeLn 4–11$630K
Total revenueLn 12$4.4M
Assets in detailPt X, end of year
CashLn 1$174K
SavingsLn 2$385K
Cash and savings togetherLn 1–2$559K
Land, buildings, equipmentLn 10c$1.6M
Other assetsLn 15$8K
Total assetsLn 16$2.4M
LiabilitiesLn 26$1.0M
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 577
VolunteersI 6160
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$753K$559K
Land, buildings, equipmentLn 10c$1.2M$1.6M
Total assetsLn 16$2.2M$2.4M
LiabilitiesLn 26$1.2M$1.0M
Net assetsLn 32$941K$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$265K$151K$114K
Other salaries and wagesLn 7$1.5M$1.3M$181K
Pension plan contributionsLn 8$32K$28K$4K
Other employee benefitsLn 9$365K$335K$30K
Payroll taxesLn 10$141K$121K$20K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$14K$14K
Lobbying feesLn 11d$18K$18K
Other fees for servicesLn 11g$26K$23K$3K
Advertising and promotionLn 12$82K$82K
Office expensesLn 13$29K$22K$8K
OccupancyLn 16$453K$453K
TravelLn 17$13K$12K$1K
Depreciation, depletion and amortizationLn 22$372K$372K
InsuranceLn 23$76K$76K
Other expenses (24a–d)Ln 24$552K$498K$24K$29K
All other expensesLn 24e$66K$63K$2K$1K
Total functional expensesLn 25$4.0M$3.6M$419K$31K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $4.4M$4.0M$409K$1.4M 990 PDF
FY2023 $3.7M$3.6M$41K$941K 990 PDF
FY2022 $3.5M$3.6M−$74K$869K 990 PDF
FY2021 $3.7M$2.8M$858K$943K 990 PDF
FY2020 $2.4M$2.5M−$126K$85K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $4,418,662 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $395,697$872,713
I-9 Program service revenuePrior year $2,747,744$2,903,916
I-10 Investment incomePrior year $13,402$12,050
I-11 Other revenuePrior year $524,590$629,983
I-12 Total revenuePrior year $3,681,433$4,418,662
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,153,220$2,304,698
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,487,652$1,704,722
I-18 Total expensesPrior year $3,640,872$4,009,420
I-19 Revenue less expensesPrior year $40,561$409,242
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,418,662 across 11 lines filed
Lines not itemized here account for $282,968 of total revenue; see the IRS return.
VIII-1c Fundraising events$3,275
VIII-1e Government grants$649,816
VIII-1f All other contributions, gifts and grants$219,622
VIII-1g Noncash contributions (included above)$5,000
VIII-1h Total contributions, gifts and grants$872,713
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,903,916$2,903,916
VIII-3 Investment incomeExcluded from tax $12,050$12,050
VIII-6 Net rental income or lossExcluded from tax $104,906$104,906
VIII-8 Net income from fundraising eventsExcluded from tax $6,162$6,162
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $235,947$235,947
VIII-12 Total revenueRelated to mission $2,903,916 · Unrelated business $7,018 · Excluded from tax $635,015$4,418,662
Part IX · Statement of functional expenses $4,009,420 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $151,149 · Management $114,255$265,404
IX-7 Other salaries and wagesPrograms $1,319,908 · Management $180,961$1,500,869
IX-8 Pension plan contributionsPrograms $27,872 · Management $3,897$31,769
IX-9 Other employee benefitsPrograms $335,026 · Management $30,376$365,402
IX-10 Payroll taxesPrograms $121,104 · Management $20,150$141,254
IX-11b Legal feesPrograms $3,493$3,493
IX-11c Accounting feesManagement $14,010$14,010
IX-11d Lobbying feesManagement $18,000$18,000
IX-11g Other fees for servicesPrograms $22,890 · Management $3,401$26,291
IX-12 Advertising and promotionPrograms $81,831$81,831
IX-13 Office expensesPrograms $21,678 · Management $7,762$29,440
IX-16 OccupancyPrograms $452,720$452,720
IX-17 TravelPrograms $11,827 · Fundraising $1,168$12,995
IX-22 Depreciation, depletion and amortizationPrograms $371,869$371,869
IX-23 InsurancePrograms $76,289$76,289
IX-24 Other expenses (24a–d)Programs $498,411 · Management $24,396 · Fundraising $29,171$551,978
IX-24e All other expensesPrograms $62,981 · Management $1,825 · Fundraising $1,000$65,806
IX-25 Total functional expensesPrograms $3,559,048 · Management $419,033 · Fundraising $31,339$4,009,420
Part X · Balance sheet $2,399,945 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $254,780$173,926
X-2 Savings and temporary cash investmentsStart of year $498,313$384,957
X-4 Accounts receivableStart of year $83,710$138,014
X-8 Inventories for sale or useStart of year $115,512$100,869
X-9 Prepaid expenses and deferred chargesStart of year $33,556$33,003
X-10c Land, buildings and equipment, netStart of year $1,158,057$1,561,106
X-15 Other assetsStart of year $11,194$8,070
X-16 Total assetsStart of year $2,155,122$2,399,945
X-17 Accounts payable and accrued expensesStart of year $367,898$343,703
X-19 Deferred revenueStart of year $192,942$205,712
X-24 Unsecured notes and loans payableStart of year $250,000$150,000
X-25 Other liabilitiesStart of year $11,432$8,367
X-26 Total liabilitiesStart of year $1,214,346$1,049,927
X-27 Net assets without donor restrictionsStart of year $940,776$1,350,018
X-32 Total net assets or fund balancesStart of year $940,776$1,350,018
X-33 Total liabilities and net assetsStart of year $2,155,122$2,399,945
Part XI · Reconciliation of net assets $1,350,018 net assets at year end
XI-1 Total revenue$4,418,662
XI-2 Total expenses$4,009,420
XI-3 Revenue less expenses$409,242
XI-4 Net assets at start of year$940,776
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,350,018

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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