Minnesota Logger Education Program FY2024 filing

Tax-deductible

Duluth, MN501(c)(3)Since 1995EducationEIN 41-1816770

Minnesota logger education program (mlep) develops and coordinates educational programs and resources for loggers. These educational activities focus on safety, sustainable forest management, transportation, business management, and provide loggers with tools to ensure safe, protective, efficient and evironmentally responsible timber harvests.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$88K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $815 a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$88K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 15.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$39K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$354K
+28% vs prior year
Spent
$328K
To programs
85%
Net assets
$415K
By yearFY2020–FY2025
Revenue
$354K
FY2024▲ +28%
Revenue by fiscal year
FY2020$262K
FY2021$267K
FY2022$264K
FY2023$277K
FY2024$354K
FY2025$354K
Expenses
$328K
FY2024▲ +10%
Expenses by fiscal year
FY2020$241K
FY2021$297K
FY2022$310K
FY2023$297K
FY2024$328K
FY2025$300K
Net assets
$415K
FY2024▲ +7%
Net assets by fiscal year
FY2020$485K
FY2021$455K
FY2022$409K
FY2023$389K
FY2024$415K
FY2025$468K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CMinnesota Logger Education Program
EINHdr · item D41-1816770
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFJun 1996
Year of formationHdr · item L1995
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CDuluth, MN
NTEE classificationIRS BMFEducation (B60)
WebsiteHdr · item Jwww.mlep.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.85 Management & general $0.15
Program services85%$279K
Management & general15%$49K
Total functional expensesLn 25$328K

Finances

Money in and out, what it owns and owes

Spent on programs
85%
of spending reaches programs
Months of spending covered by cash
15.7mo
months of spending covered by cash and easy-to-sell investments
Surplus or deficit
+7%
as % of revenue, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$453K
FY2024▲ +9%
Total assets by fiscal year
FY2020$495K
FY2021$455K
FY2022$413K
FY2023$416K
FY2024$453K
FY2025$483K
Total liabilities
$39K
FY2024▲ +44%
Total liabilities by fiscal year
FY2020$10K
FY2021$715
FY2022$4K
FY2023$27K
FY2024$39K
FY2025$14K
Revenue less expensesPt I · Ln 19$26K
Total assetsPt X · Ln 16$453K
Spent on programsPt IX · col B85%
Voting members of governing bodyPt I · Ln 313
Independent voting membersPt I · Ln 413

Balance Sheet

Part X · end of year
CashLn 1$430K
Total assetsLn 16$453K
Total liabilitiesLn 26$39K
Total net assetsLn 32$415K
Months of cash on handcomputed15.7

Statement of Revenue

Part VIII
Program service revenue$217K · 61%
Contributions & grants$122K · 35%
Investment income$15K · 4%
Program service revenue61%$217K
Contributions & grants35%$122K
Investment income4%$15K
Other revenue$79
— government grantsLn 1e$122K
Total revenueLn 12$354K

Money in detail

Form 990 · FY2024 · each figure shown with the dollars behind it
Cash and giving out
Months of spending covered by cash
Cash and easy-to-sell investments $430K · Operating expenses/yr $328K
15.7 months
Where the money goes
Program services
Program services $279K · Total expenses $328K
85%
Management & General
Management & general $49K · Total expenses $328K
15%
Fundraising
Fundraising $0 · Total expenses $328K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $122K · Total revenue $354K
35%
Government reliance
Government grants $122K · Total revenue $354K
35%
Earned-income share
Program service revenue $217K · Total revenue $354K
61%
Investment reliance
Investment income $15K · Total revenue $354K
+4%
Program self-sufficiency
Program service revenue $217K · Total expenses $328K
66%
Growth & trend
Revenue change from last year
This year $354K · Prior year $277K
+28%
Revenue, average yearly change over 5 years
FY2020 $262K · FY2024 $354K
+8%
Net assets change over the year
End of year $415K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus or deficit, as % of revenue
Revenue $354K · Expenses $328K
+7%
Debts compared to what it owns
Total liabilities — · Total assets $453K
—
Net assets compared to what it owns
Net assets $415K · Total assets $453K
91%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $453K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual David a Nolle · Reported title EXECUTIVE DI · Highest reported compensation $88K · Total expenses $328K
27%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $154K · Total expenses $328K
47%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Spent on programs 85%——
Spent on management, % of spending 15%——
Fundraising cost, % of gifts 0%——
Revenue growth 28%——
Accounting fees, % of spending 2%——

Straight from the Form 990 — descriptive, not an evaluation. A share is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Di
$87,500Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Past Preside
$0Pt VII · Sec A

David a Nolle’s $92K as Executive Di is at the 79th percentile of top reported officer pay among 1613 $100K–1M education 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
David a Nolle$91,610$87,500$80,340$78,000$18,600—
Rachel Peterson—————$70,262

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 Minnesota Logger Education Program executive salaries →

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Governance & Policies

Part VI
  • 13Voting board membersPt VI · Ln 1a
  • 13Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Trains loggers in safety, sustainable forestry, business, and transportation for responsible timber harvests.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

2 program services account for $279K of program spending, described in the organization's own filed words · FY2024.
01

Mlep identifies, designs, and delivers continuing education programming in the areas of sustainable forest management, business management, transportation, and safety.

$279Kprogram expense
02

Mlep provides training through contract with the department of labor and industry for the logsafe program training.

Pt IX · col B

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest $354K$300K-0.05% 990 PDF
FY2024 Viewing $354K$328K+28% 990 PDF
FY2023 $277K$297K+5% 990 PDF
FY2022 $264K$310K-1% 990 PDF
FY2021 $267K$297K+2% 990 PDF
FY2020 $262K$241K 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

Full filing: Form 990 for FY2024

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $354,004 across 6 lines filed
VIII-1e Government grants$122,490
VIII-1h Total contributions, gifts and grants$122,490
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $196,625 · Unrelated business $20,065$216,690
VIII-3 Investment incomeExcluded from tax $14,745$14,745
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $79$79
VIII-12 Total revenueRelated to mission $196,704 · Unrelated business $20,065 · Excluded from tax $14,745$354,004
Part IX · Statement of functional expenses $328,116 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $74,375 · Management $13,125$87,500
IX-7 Other salaries and wagesPrograms $38,152 · Management $6,733$44,885
IX-9 Other employee benefitsPrograms $9,191 · Management $1,622$10,813
IX-10 Payroll taxesPrograms $8,797 · Management $1,552$10,349
IX-11c Accounting feesManagement $5,971$5,971
IX-13 Office expensesPrograms $14,059 · Management $2,272$16,331
IX-16 OccupancyPrograms $5,184 · Management $3,456$8,640
IX-17 TravelPrograms $6,156 · Management $1,539$7,695
IX-19 Conferences, conventions and meetingsPrograms $396$396
IX-22 Depreciation, depletion and amortizationPrograms $6,622$6,622
IX-23 InsuranceManagement $9,312$9,312
IX-24 Other expenses (24a–d)Programs $114,650 · Management $484$115,134
IX-24e All other expensesPrograms $1,750 · Management $2,718$4,468
IX-25 Total functional expensesPrograms $279,332 · Management $48,784 · Fundraising $0$328,116
Part X · Balance sheet $453,387 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $4,001$13,676
X-2 Savings and temporary cash investmentsStart of year $350,161$415,907
X-3 Pledges and grants receivableStart of year $30,050$757
X-9 Prepaid expenses and deferred chargesStart of year $6,269$4,440
X-10c Land, buildings and equipment, netStart of year $25,229$18,607
X-16 Total assetsStart of year $415,710$453,387
X-17 Accounts payable and accrued expensesStart of year $26,927$38,716
X-26 Total liabilitiesStart of year $26,927$38,716
X-27 Net assets without donor restrictionsStart of year $388,783$414,671
X-32 Total net assets or fund balancesStart of year $388,783$414,671
X-33 Total liabilities and net assetsStart of year $415,710$453,387
Part XI · Reconciliation of net assets $414,671 net assets at year end
XI-1 Total revenue$354,004
XI-2 Total expenses$328,116
XI-3 Revenue less expenses$25,888
XI-4 Net assets at start of year$388,783
XI-10 Net assets at end of year$414,671

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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