Nonprofit · EIN 84-1819301
BOREAL DEVELOPMENT
Tax-exempt · DULUTH, MN 55802
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $203,459 | $204,744 | -$1,285 | $69,144 | $54,775 | $14,369 |
| December 31, 2024 | 990-EZ | $88,618 | $180,008 | -$91,390 | $77,450 | $61,796 | $15,654 |
| December 31, 2023 | 990 | $160,016 | $156,389 | $3,627 | $134,721 | $83,587 | $51,134 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,619
- Program service revenue
- $201,836
- Investment income
- $4
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $79,723
- Other salaries and wages
- $48,927
- Salaries, compensation and benefits (total)
- $138,355
- Professional fundraising fees
- $0
- Accounting fees
- $8,496
- Occupancy
- $2,960
- Travel
- $17
- Program services (functional)
- $156,694
- Management and general (functional)
- $35,244
- Fundraising (functional)
- $12,806
Balance sheet and other
- Total assets, start of year
- $77,450
- Total assets, end of year
- $69,144
- Total liabilities, end of year
- $54,775
- Net assets, end of year
- $14,369
- Land, buildings and equipment
- $21,050
- Net assets without donor restrictions
- $14,369
- Gross receipts
- $203,459
- Employees
- 2
- Volunteers
- 14
- Year formed
- 2019
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Melissa Hellerud | Executive Director Officer | 40 | $79,723 |
| Leila Wise | President Trustee or director, Officer | 20 | $0 |
| TaKeesha Coon | Vice President Trustee or director, Officer | 15 | $0 |
| Andrea Krause | Secretary Trustee or director, Officer | 25 | $0 |
| Deyona Kirk | Treasurer Trustee or director, Officer | 15 | $0 |
| David Schutte | Director Trustee or director | 25 | $0 |
| Richard Howell | Director Trustee or director | 30 | $0 |
| Andrew St Croix | Director Trustee or director | 15 | $0 |
| Jeff Frey | Director Trustee or director | 20 | $0 |
| Mark Plemel | Director Trustee or director | 15 | $0 |
| Dane Larson | Director Trustee or director | 20 | $0 |
| Jenika Keup | Director Trustee or director | 15 | $0 |
990-EZ for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Greg Gilbert | Executive Director | 20 | $0 |
| Mark Plemel | Board Chair | 1 | $0 |
| Leila Wise | Vice Chair | 1 | $0 |
| Deyona Kirk | Treasurer | 1 | $0 |
| Andrea Crouse | Director | 1 | $0 |
| Jeff Frey | Director | 1 | $0 |
| Hillary Kowino | Director | 1 | $0 |
| David Schutt | Director | 1 | $0 |
| Stacie Renne | Director | 1 | $0 |
| Darriana Drift | Director | 1 | $0 |
| Deja Caswell | Director | 1 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stacie Renne | Board Chair Trustee or director, Officer | 1 | $9,350 |
| Kristine Piasecki | Secretary Trustee or director, Officer | 1 | $0 |
| Deja Caswell | Treasurer Trustee or director, Officer | 1 | $0 |
| Yael Ikoba-Ndjip | Former Treasurer Trustee or director, Officer | 1 | $0 |
| Janet Kennedy | Former Assistant Treasurer Trustee or director, Officer | 1 | $0 |
| Deyona Kirk | Director Trustee or director | 1 | $0 |
| Will Munger | Director Trustee or director, Officer | 1 | $0 |
| Mark Plemel | Director Trustee or director, Officer | 1 | $0 |
| Zoey Leege | Director Trustee or director | 1 | $0 |
| Darianna Drift | Director Trustee or director | 1 | $0 |
| Andrea Crouse | Director Trustee or director | 1 | $0 |
| Leila Wise | Director Trustee or director | 1 | $0 |
| Darriana Drift | Director Trustee or director | 1 | $0 |
| Jeff Frey | Director Trustee or director | 1 | $0 |
| Hillary Kowino | Director Trustee or director | 1 | $0 |
| Greg Gilbert | Interim Executive Director Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 32 E FIRST ST SUITE 205, DULUTH, MN 55802-3005
- In care of
- % GREG GILBERT
- Mailing address (990-N for 2020)
- 1831 East 8th Street No 103, Duluth MN 55812
- Principal officer (990 for 2025)
- Greg Gilbert, 32 E First St Suite 205, Duluth, MN 55802
- Principal officer (990-N for 2020)
- Greg Gilbert, 1831 East 8th Street No 103, Duluth MN 55812
- Signed the 990
- Melissa Hellerud, Executive Director
- Phone
- (218) 206-6448
- Website
- www.greennewdealhousing.org
- Return prepared by
- Accounting Angel LLC
Mission
Boreal Development is a community-based approach to providing affordable housing, build a green workforce and remedy persistent economic and racial injustice
Program accomplishments
- Boreal Development has completed another successful year of driving toward our mission to develop equitable zero energy housing and a green collar workforce in the Arrowhead region. In 2025, we shifted focus to our green construction training programs. We have developed a close partnership with the Duluth Building and Construction Trades Council, and changed our name from Green New Deal Housing to Boreal Development. **Staff are all certified to teach Multi-Craft Core Curriculum (MC3), an industry-recognized credential. We began providing regular 12-week cohorts of MC3 in the later part of 2025, training 23 participants in green construction, construction math, worksite safety, and more We partnered with True North Goodwill to apply for a State of Minnesota YouthBuild grant, which we received! Our first YouthBuild participants began in early 2026. **Broeal Development was awarded a grant from the Environmental Protection Agency to complete remediation of the two lots that we own in the Irving neighborhood. These lots are contaminated with debris and toxins and appear to have been the site of neighborhood dumping over the years. These will also be the site of our next net zero energy housing development, but before we can build there, we need to clean up the contamination. This work will begin in 2026. **Greg Gilbert stepped down from his transitional role as Interim Executive Director. Greg co-founded Boreal Development with Rachel Wagner, each of whom led the organization for a period of time during our brief history. Their dedication to zero net energy housing and a green collar workforce formed the foundation of our work today. We also welcomed several new board members in 2025, TaKeesha Coon, Jenika Keup, Richard Howell, Dane Larson, and Andrew St. Croix, and elected a new slate of officers in the spring. **Our work in 2025 was supported by the Department of Employment and Economic Development, City of Duluth Community Development Block Grant, the JustPax Fund, the Ordean Foundation, the Northland Foundation, and numerous individual donations.Expenses $156,694 · revenue $1,619
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 84-1819301
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L20)
- Assets (IRS master file)
- $69,144
- Income (IRS master file)
- $203,459
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $203,459 | $204,744 | $69,144 | XML |
| 990-EZ | December 2024 | $88,618 | $180,008 | $77,450 | XML |
| 990 | December 2023 | $160,016 | $156,389 | $134,721 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Greg Gilbert | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Greg Gilbert | December 31, 2019 | ≤ $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 84-1819301).
Questions about BOREAL DEVELOPMENT
- What is the EIN of BOREAL DEVELOPMENT?
- The employer identification number (EIN) of BOREAL DEVELOPMENT is 84-1819301.
- Is BOREAL DEVELOPMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to BOREAL DEVELOPMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BOREAL DEVELOPMENT 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 BOREAL DEVELOPMENT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BOREAL DEVELOPMENT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BOREAL DEVELOPMENT?
- The 990 for the year ended December 31, 2025 names Greg Gilbert.
- Who are the officers and directors of BOREAL DEVELOPMENT?
- The 990 for the year ended December 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $79,723 (Melissa Hellerud, Executive Director).
- How much revenue does BOREAL DEVELOPMENT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $203,459, expenses of $204,744 and total assets of $69,144 at year end.
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