Nonprofit · EIN 82-2097995
LIVING EARTH CENTER
Tax-exempt · MANKATO, MN 56001
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| January 31, 2026 | 990 | $344,397 | $335,508 | $8,889 | $252,053 | $0 | $252,053 |
| January 31, 2025 | 990 | $231,395 | $164,143 | $67,252 | $243,164 | $0 | $243,164 |
| January 31, 2024 | 990-EZ | $122,946 | $124,145 | -$1,199 | $175,912 | $0 | $175,912 |
Financial details: 990 for the year ended January 31, 2026
Revenue
- Contributions, gifts and grants
- $307,086
- of which government grants
- $13,898
- Program service revenue
- $16,368
- Investment income
- $20,943
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $17,726
- Other salaries and wages
- $174,596
- Salaries, compensation and benefits (total)
- $210,085
- Professional fundraising fees
- $11,135
- Accounting fees
- $1,283
- Occupancy
- $17,680
- Travel
- $642
- Program services (functional)
- $171,732
- Management and general (functional)
- $150,724
- Fundraising (functional)
- $13,052
Balance sheet and other
- Total assets, start of year
- $243,164
- Total assets, end of year
- $252,053
- Total liabilities, end of year
- $0
- Net assets, end of year
- $252,053
- Publicly traded securities
- $137,912
- Net assets without donor restrictions
- $241,977
- Net assets with donor restrictions
- $10,076
- Gross receipts
- $344,397
- Employees
- 6
- Volunteers
- 150
- Year formed
- 2017
- State of legal domicile
- MN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended January 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Laura Marsala Peterson | Executive Director Highest-paid employee | 40 | $85,776 | $0 |
| Sabri Fair | Board Secretary Officer | 2 | $0 | $68,714 |
| Cora Uyigue | Program Manager Key employee | 25 | $22,982 | $0 |
| Melissa Martensen | Finance Manager Key employee | 25 | $22,500 | $0 |
| Madison Vandersee | Board Member Trustee or director | 4 | $780 | $0 |
| Amanda Quam | Board Chair Officer | 3 | $0 | $0 |
| Briana Parr-Baker | Board Vice Chair Officer | 2 | $0 | $0 |
| Krista Eichhorst | Board Treasurer Officer | 3 | $0 | $0 |
| Ben Elston | Board Member Trustee or director | 1 | $0 | $0 |
| Brenda Flannery | Board Member Trustee or director | 1 | $0 | $0 |
| Patrice Halbach | Board Member Trustee or director | 1 | $0 | $0 |
| Monse Perez-Barrios | Board Member Trustee or director | 1 | $0 | $0 |
| Paul Prew | Board Member Trustee or director | 1 | $0 | $0 |
| Josh Reinitz | Board Member Trustee or director | 1 | $0 | $0 |
| Kristin Scott | Board Member Trustee or director | 1 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kathleen Storms | Board Member Trustee or director | 1 | $0 |
990 for the year ended January 31, 2025: 13 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Laura Peterson | Executive Director Key employee | 40 | $0 | $77,287 |
| Sabri Fair | Board Secretary Officer | 3 | $0 | $64,481 |
| Melissa Martensen | Finance Manager Key employee | 20 | $20,411 | $0 |
| Amanda Quam | Board Chair Officer | 2 | $0 | $0 |
| Briana Parr-Baker | Board Vice Chair Officer | 2 | $0 | $0 |
| Josh Reinitz | Board Treasurer Officer | 4 | $0 | $0 |
| Jim Ackil | Board Member Trustee or director | 3 | $0 | $0 |
| Ben Brzeski | Board Member Trustee or director | 4 | $0 | $0 |
| Krista Eichhorst | Board Member Trustee or director | 2 | $0 | $0 |
| Paul Prew | Board Member Trustee or director | 2 | $0 | $0 |
| Kristin Scott | Board Member Trustee or director | 2 | $0 | $0 |
| Kathleen Storms | Board Member Trustee or director | 3 | $0 | $0 |
| Madison Vandersee | Board Member Trustee or director | 3 | $0 | $0 |
990-EZ for the year ended January 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Melissa Martensen | Finance Manager | 20 | $17,388 |
| Cora Uyigue | Program Manager | 20 | $13,441 |
| Rebecca Bates | Board Chair | 4 | $0 |
| Briana Parr-Baker | Board Vice-Chair | 1 | $0 |
| Kelly Karstad | Board Secretary | 1 | $0 |
| Joyce Prahm | Board Treasurer | 1 | $0 |
| Jim Ackil | Board Member | 1 | $0 |
| Ben Brzeski | Board Member | 1 | $0 |
| Yvonne Cariveau | Board Member | 1 | $0 |
| Sabri Fair | Board Member | 1 | $0 |
| Amanda Quam | Board Member | 1 | $0 |
| Josh Reinitz | Board Member | 1 | $0 |
| Laura Stastny | Board Member | 1 | $0 |
| Kathleen Storms | Board Member | 1 | $0 |
| Monica Wagner | Board Member | 1 | $0 |
| Laura Marsala Peterson | Executive Director | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 1603 N RIVERFRONT DR, MANKATO, MN 56001-3258
- In care of
- % LAURA PETERSON
- Mailing address (990-N for 2017)
- 170 GOOD COUNSEL DR STE 104, MANKATO MN 560013138
- Principal officer (990 for 2025)
- Laura Peterson, 1603 N Riverfront Dr, Mankato, MN 56001
- Principal officer (990-N for 2017)
- Laura Peterson, 170 GOOD COUNSEL DR STE 104, MANKATO MN 560013138
- Signed the 990
- Melissa Martensen, Finance Manager
- Phone
- (507) 389-4272
- Website
- www.livingearthcentermn.org
Mission
Living Earth Center brings people of all traditions together to cultivate common ground and seek justice through education encounter and community agriculture.
Program accomplishments
- Garden Consulting - Living Earth Center LEC works with community partners to design implement and manage community gardens on site at partners location.Expenses $14,906 · revenue $7,323
- Events and Programming - This includes our annual Earth Conference a variety of educational classes offered throughout the year including our Seed to Sauce Youth Gardening Program Summer and Winter Solstice Celebrations Seed and Food Swaps and more.Expenses $69,309 · revenue $4,783
- Living Earth Center Community Garden - LECs 2 acre community garden is home to over 100 gardeners and their families who rent plots to grow their own produce. We have a Gardening Scholarship Program so that no one is turned away for inability to pay. We also offer plots to other community partners interested in having a group plot in the garden free of charge through our Garden Partnership Program.Expenses $26,671 · grants $1,120 · revenue $3,822
- Other program services include: Produce Donation Program and Emerging Growers Program. The $440 listed as income is from Emerging Grower fee paymentsExpenses $60,846 · revenue $440
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in January, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | January 31, 2026 | June 15, 2026 | 990 on file |
| 2024 | January 31, 2025 | June 16, 2025 | 990 on file |
| 2023 | January 31, 2024 | June 17, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-2097995
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- January
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C41)
- Assets (IRS master file)
- $252,053
- Income (IRS master file)
- $344,397
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | January 2026 | $344,397 | $335,508 | $252,053 | XML |
| 990 | January 2025 | $231,395 | $164,143 | $243,164 | IRS |
| 990-EZ | January 2024 | $122,946 | $124,145 | $175,912 | XML |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
| 990-EZ | June 2019 | – | – | – | IRS |
| 990-N for 2017 Officer: Laura Peterson | June 30, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-2097995).
Questions about LIVING EARTH CENTER
- What is the EIN of LIVING EARTH CENTER?
- The employer identification number (EIN) of LIVING EARTH CENTER is 82-2097995.
- Is LIVING EARTH CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to LIVING EARTH CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING EARTH CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIVING EARTH CENTER due?
- The return for tax year 2026 (the year ending January 31, 2027) is due June 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVING EARTH CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended January 2026.
- Who is the principal officer of LIVING EARTH CENTER?
- The 990 for the year ended January 31, 2026 names Laura Peterson.
- Who are the officers and directors of LIVING EARTH CENTER?
- The 990 for the year ended January 31, 2026 lists 16 people; 4 received compensation from the organization, the highest $85,776 (Laura Marsala Peterson, Executive Director).
- How much revenue does LIVING EARTH CENTER have?
- On its 990 for the year ended January 31, 2026 it reported revenue of $344,397, expenses of $335,508 and total assets of $252,053 at year end.
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- MANKATO REHABILITATION CENTER INC EIN 41-0736870 · last filed 990 for 2025
- BLUE EARTH NICOLLET FARIBAULT COOPERATIVE ELECTRIC ASSOCIATION EIN 41-0155615 · last filed 990 for 2025
- BETHANY LUTHERAN COLLEGE & SEMINARY INC EIN 41-0747165 · last filed 990 for 2025
- HARRY MEYERING CENTER INC EIN 41-1000591 · last filed 990 for 2025
- MINNESOTA STATE UNIVERSITY MANKATO FOUNDATION INCORPORATED EIN 41-6033423 · last filed 990 for 2025