Duluth Heritage Sports Center
Duluth Heritage Sports Center consistently operates at a deficit, relying on substantial assets while reporting no officer compensation.
EIN: 204440473 · Duluth, MN · NTEE: N31 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.2M |
| Total Expenses | $2.1M |
| Program Spending | 80% |
| Net Assets | $5.3M |
| Transparency Score | 70/100 |
Is Duluth Heritage Sports Center Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Duluth Heritage Sports Center directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Duluth Heritage Sports Center
Duluth Heritage Sports Center (EIN: 204440473) is a nonprofit organization based in Duluth, MN, classified under NTEE code N31. The organization reported total revenue of $1.2M and total assets of $13.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Duluth Heritage Sports Center's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Duluth Heritage Sports Center is a mid-size nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -3.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.6M |
| Total Expenses | $2.1M |
| Surplus / Deficit | $-568,849 |
| Total Assets | $13.8M |
| Total Liabilities | $8.6M |
| Net Assets | $5.3M |
| Operating Margin | -36.0% |
| Debt-to-Asset Ratio | 62.0% |
| Months of Reserves | 77.3 months |
Financial Health Grade: C
In 2023, Duluth Heritage Sports Center reported a deficit of $569K with expenses exceeding revenue, holds 77.3 months of operating reserves (strong position), has a debt-to-asset ratio of 62.0% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Duluth Heritage Sports Center's revenue has declined at a compound annual growth rate (CAGR) of -3.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +11.7% | +6.8% | -3.4% |
| 2022 | +11.5% | +19.8% | -3.8% |
| 2021 | +9.8% | +11.1% | -2.6% |
| 2020 | +1.3% | -1.7% | -2.3% |
| 2019 | -1.0% | -14.2% | -2.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2100 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Duluth Heritage Sports Center with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Duluth Heritage Sports Center allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $569K, with expenses exceeding revenue.
- Debt-to-asset ratio: 62.0%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that its leadership is either entirely volunteer-based or compensated through other means not categorized as officer compensation, which is a strong positive for minimizing overhead.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Duluth Heritage Sports Center's IRS 990 filings:
- Consistent operating deficits (e.g., $568,849 in 2023, $430,721 in 2022)
- Declining asset base over time (from $17.8M in 2014 to $13.8M in 2023)
Strengths
The following positive indicators were identified for Duluth Heritage Sports Center:
- No reported officer compensation, indicating volunteer leadership or very low executive overhead.
- Substantial asset base ($13,824,269 in 2023) provides financial stability despite operating deficits.
- Consistent filing history demonstrates transparency and compliance.
Frequently Asked Questions about Duluth Heritage Sports Center
Is Duluth Heritage Sports Center a legitimate charity?
Duluth Heritage Sports Center (EIN: 204440473) is a registered tax-exempt nonprofit based in Minnesota. Our AI analysis gives it a Mission Score of 70/100. It has 13 years of IRS 990 filings on record. Total revenue: $1.2M. 2 red flags identified. 3 strengths noted. Financial health grade: C.
How does Duluth Heritage Sports Center spend its money?
Duluth Heritage Sports Center directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Duluth Heritage Sports Center tax-deductible?
Duluth Heritage Sports Center is registered as a tax-exempt nonprofit (EIN: 204440473). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Duluth Heritage Sports Center's spending goes to programs?
Duluth Heritage Sports Center directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Duluth Heritage Sports Center compare to similar nonprofits?
With a transparency score of 70/100 (Good), Duluth Heritage Sports Center is above average for NTEE category N31 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Duluth Heritage Sports Center located?
Duluth Heritage Sports Center is headquartered in Duluth, Minnesota and files with the IRS under EIN 204440473. It is classified under NTEE code N31.
How many years of IRS 990 filings does Duluth Heritage Sports Center have?
Duluth Heritage Sports Center has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.2M in total revenue.
How does Duluth Heritage Sports Center cover its consistent operating deficits?
The organization consistently reports expenses exceeding revenue, for example, a $568,849 deficit in 2023. This suggests they are either drawing down on their substantial asset base (which has decreased from $17.8M in 2014 to $13.8M in 2023) or relying on non-operating income/contributions not fully captured in the 'Revenue' line item to sustain operations.
What is the long-term plan for financial sustainability given the recurring deficits?
The recurring deficits, such as the $430,721 deficit in 2022 and $568,849 in 2023, indicate a need for a clear strategy to either increase revenue streams or reduce operational expenses to ensure long-term financial viability without continuously depleting assets.
What is the breakdown of program vs. administrative expenses?
While the filings show total expenses, a detailed breakdown of program service expenses versus administrative and fundraising costs is not readily available in the provided summary. This information would be crucial to assess spending efficiency and ensure the majority of funds are directed towards its mission.
Filing History
IRS 990 filing history for Duluth Heritage Sports Center showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Duluth Heritage Sports Center's revenue has declined by 32%, moving from $2.3M to $1.6M. Total assets decreased by 36.4% over the same period, from $21.7M to $13.8M. Total functional expenses rose by 11.6%, from $1.9M to $2.1M. In its most recent filing year (2023), Duluth Heritage Sports Center reported a deficit of $569K, with expenses exceeding revenue. The organization holds $8.6M in liabilities against $13.8M in assets (debt-to-asset ratio: 62.0%), resulting in net assets of $5.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.6M | $2.1M | $13.8M | $8.6M | — | View 990 |
| 2022 | $1.4M | $2.0M | $14.3M | $8.5M | — | View 990 |
| 2021 | $1.3M | $1.7M | $14.9M | $8.5M | — | View 990 |
| 2020 | $1.2M | $1.5M | $15.3M | $8.4M | — | View 990 |
| 2019 | $1.1M | $1.5M | $15.6M | $8.4M | — | View 990 |
| 2018 | $1.2M | $1.8M | $16.0M | $8.5M | — | View 990 |
| 2017 | $1.2M | $1.6M | $16.7M | $8.5M | — | View 990 |
| 2016 | $3.5M | $1.8M | $17.1M | $8.4M | — | View 990 |
| 2015 | $1.9M | $1.7M | $17.1M | $4.6M | — | View 990 |
| 2014 | $834K | $1.7M | $17.8M | $5.5M | — | View 990 |
| 2013 | $2.2M | $1.9M | $18.6M | $5.5M | — | View 990 |
| 2012 | $3.1M | $1.8M | $20.6M | $7.7M | — | View 990 |
| 2011 | $2.3M | $1.9M | $21.7M | $10.2M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.6M, expenses of $2.1M, and assets of $13.8M (revenue +11.7% year-over-year).
- 2022: Revenue of $1.4M, expenses of $2.0M, and assets of $14.3M (revenue +11.5% year-over-year).
- 2021: Revenue of $1.3M, expenses of $1.7M, and assets of $14.9M (revenue +9.8% year-over-year).
- 2020: Revenue of $1.2M, expenses of $1.5M, and assets of $15.3M (revenue +1.3% year-over-year).
- 2019: Revenue of $1.1M, expenses of $1.5M, and assets of $15.6M (revenue -1.0% year-over-year).
- 2018: Revenue of $1.2M, expenses of $1.8M, and assets of $16.0M (revenue -5.2% year-over-year).
- 2017: Revenue of $1.2M, expenses of $1.6M, and assets of $16.7M (revenue -65.0% year-over-year).
- 2016: Revenue of $3.5M, expenses of $1.8M, and assets of $17.1M (revenue +81.9% year-over-year).
- 2015: Revenue of $1.9M, expenses of $1.7M, and assets of $17.1M (revenue +128.3% year-over-year).
- 2014: Revenue of $834K, expenses of $1.7M, and assets of $17.8M (revenue -62.4% year-over-year).
- 2013: Revenue of $2.2M, expenses of $1.9M, and assets of $18.6M (revenue -29.4% year-over-year).
- 2012: Revenue of $3.1M, expenses of $1.8M, and assets of $20.6M (revenue +35.5% year-over-year).
- 2011: Revenue of $2.3M, expenses of $1.9M, and assets of $21.7M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Duluth Heritage Sports Center:
Data Sources and Methodology
This transparency report for Duluth Heritage Sports Center is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.