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Gnd Development Alliance

Tax-deductible

Duluth, MN501(c)(3)Recreation & Sports EIN 46-5272750Revenue $255K in FY2025

On file with the IRSgnd.communityPo Box 16186, 55816-0186 · Duluth, MNTax-exempt since Sep 2014Publicly supported charity — 170(b)(1)(A)(vi)

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The Gnd Development Alliance was organized to revitalize and transform the Gnd recreation area. The project area is located adjacent to stowe elementary school and in the middle of the st. Louis river corridor in duluth, minnesota.

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

Before you give

FY2025 · 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
4 of 5
filings with a surplus
Average surplus $36K a year · 16% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 6.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$255K
+10% vs prior year
Spent
$184K
To programs
85%
Net assets
$177K
By yearFY2021–FY2025
Revenue
$255K
FY2025▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2021$181K
FY2022$229K
FY2023$251K
FY2024$232K
FY2025$255K
Expenses
$184K
FY2025▼ -54%
Tap a bar for its year
Expenses by fiscal year
FY2021$122K
FY2022$95K
FY2023$168K
FY2024$398K
FY2025$184K
Net assets
$177K
FY2025▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2021$153K
FY2022$288K
FY2023$371K
FY2024$204K
FY2025$177K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2014.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $157K Management & general 13% · $24K Fundraising 2% · $3K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Kristen Haller
Board Member
$0Pt VII · Sec A
Dale Lewis
Board Member
$0Pt VII · Sec A
Wyatt Lindberg
Board Member
$0Pt VII · Sec A
Fran Morris
Board Member
$0Pt VII · Sec A
Jack Rendulich
Board Member
$0Pt VII · Sec A
Chris Skull
Board Member
$0Pt VII · Sec A
Mike Tusken
Board Member
$0Pt VII · Sec A
Mark Boben
President /
$0Pt VII · Sec A
See Gnd Development Alliance 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 15aNo

Programs and updates

Revitalizes and transforms a recreation area near a school and river corridor.

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Provided by the organization

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1 program · $157K · in their own filed words · FY2024
01

Final stage of the outdoor skatepark and parking lot completed. Summer programming for all ages partnered with the duluth area ymca has been well attended along with the new outdoor skatepark.

$157Kprogram 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 · FY2025
Bretmin Charitable FoundationFY2025$1K
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$255K
Ln 12
Gifts and grantsLn 1h$252K
Investment incomeLn 3$3K
Other incomeLn 4–11$760
Money outPt IX
$184K
Ln 25
Programscol B$157K
Managementcol C$24K
Fundraisingcol D$3K
Owns and owesPt X
$177K
net assets · Ln 32
Cash and savingsLn 1–2$106K
Total assetsLn 16$177K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$252K
Investment incomeLn 3$3K
Other incomeLn 4–11$760
Total revenueLn 12$255K
Assets in detailPt X, end of year
CashLn 1$77K
SavingsLn 2$29K
Cash and savings togetherLn 1–2$106K
Land, buildings, equipmentLn 10c$71K
Total assetsLn 16$177K
LiabilitiesLn 26$0
Net assetsLn 32$177K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$200K$106K
Land, buildings, equipmentLn 10c$71K
Total assetsLn 16$204K$177K
LiabilitiesLn 26$0$0
Net assetsLn 32$204K$177K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$2K$2K
OccupancyLn 16$18K$1K$17K
Depreciation, depletion and amortizationLn 22$116K$116K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$34K$31K$3K
All other expensesLn 24e$7K$7K$501
Total functional expensesLn 25$184K$157K$24K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $255K$184K$72K$177K 990 PDF
FY2024 $232K$398K−$167K$204K 990 PDF
FY2023 $251K$168K$83K$371K 990 PDF
FY2022 $229K$95K$135K$288K 990 PDF
FY2021 $181K$122K$59K$153K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $255,142 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $208,546$251,852
I-9 Program service revenue$0
I-10 Investment incomePrior year $11,335$2,530
I-11 Other revenuePrior year $11,676$760
I-12 Total revenuePrior year $231,557$255,142
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $398,226$183,574
I-18 Total expensesPrior year $398,226$183,574
I-19 Revenue less expensesPrior year −$166,669$71,568
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $255,142 across 5 lines filed
VIII-1f All other contributions, gifts and grants$242,506
VIII-1h Total contributions, gifts and grants$251,852
VIII-3 Investment incomeRelated to mission $2,530$2,530
VIII-6 Net rental income or lossExcluded from tax $760$760
VIII-12 Total revenueRelated to mission $2,530 · Excluded from tax $760$255,142
Part IX · Statement of functional expenses $183,574 across 7 lines filed
IX-11g Other fees for servicesManagement $3,175$3,175
IX-12 Advertising and promotionPrograms $1,693$1,693
IX-16 OccupancyPrograms $1,204 · Management $16,595$17,799
IX-22 Depreciation, depletion and amortizationPrograms $116,419$116,419
IX-23 InsuranceManagement $3,443$3,443
IX-24 Other expenses (24a–d)Programs $30,569 · Fundraising $3,265$33,834
IX-24e All other expensesPrograms $6,710 · Management $501$7,211
IX-25 Total functional expensesPrograms $156,595 · Management $23,714 · Fundraising $3,265$183,574
Part X · Balance sheet $177,136 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $103,839$76,752
X-2 Savings and temporary cash investmentsStart of year $95,778$29,113
X-10c Land, buildings and equipment, net$71,271
X-16 Total assetsStart of year $204,317$177,136
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $204,317$177,136
X-32 Total net assets or fund balancesStart of year $204,317$177,136
X-33 Total liabilities and net assetsStart of year $204,317$177,136
Part XI · Reconciliation of net assets $177,136 net assets at year end
XI-1 Total revenue$255,142
XI-2 Total expenses$183,574
XI-3 Revenue less expenses$71,568
XI-4 Net assets at start of year$204,317
XI-8 Prior period adjustments−$98,749
XI-10 Net assets at end of year$177,136

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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