Civic Intelligence

Practical Rep Payee Services Inc.

990 • Fiscal year 2025 • EIN 26-2663153

Jan 01, 2025 to Dec 31, 2025

Organization Profile
PO Box 146Mayer, MN 55360

(952) 657-2879

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$904,164

Down $54,995 (-5.7%) from 2024

Net Assets

Up

$37,628

Up $1,821 (+5.1%) from 2024

Liabilities

Down

$866,536

Down $56,816 (-6.2%) from 2024

Revenue And Expenses

Revenue

Up

$198,204

Up $15,473 (+8.5%) from 2024

Expenses

Up

$196,383

Up $25,940 (+15%) from 2024

Net Income

Down

$1,821

Down $10,467 (-85%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2021: $459,478Liabilities 2021: $429,038Net Assets 2021: $30,4402021Assets 2022: $535,804Liabilities 2022: $510,772Net Assets 2022: $25,0322022Assets 2023: $847,611Liabilities 2023: $824,092Net Assets 2023: $23,5192023Assets 2024: $959,159Liabilities 2024: $923,352Net Assets 2024: $35,8072024Assets 2025: $904,164Liabilities 2025: $866,536Net Assets 2025: $37,6282025

Highlighted filing

2025

Assets$904,164
Liabilities$866,536
Net Assets$37,628
Open 2025 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2021: $112,656Expenses 2021: $90,887Net Income 2021: $21,7692021Revenue 2022: $136,013Expenses 2022: $141,493Net Income 2022: -$5,4802022Revenue 2023: $162,416Expenses 2023: $163,929Net Income 2023: -$1,5132023Revenue 2024: $182,731Expenses 2024: $170,443Net Income 2024: $12,2882024Revenue 2025: $198,204Expenses 2025: $196,383Net Income 2025: $1,8212025

Highlighted filing

2025

Revenue$198,204
Expenses$196,383
Net Income$1,821
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 28, 2026
Return Version
2025v4.0
Gross Receipts
$198,204
Mission and Program Overview

Mission

Practical Rep Payee Services, Inc. is a Minnesota Not For Profit Corporation. It is dedicated to providing representative payeee services to individuals and ensuring that the individual's personal care and well-being are provided for.

To provide representative payee services for individuals, and to ensure that the individual's personal care and well-being are provided for.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$959,159$904,164▼ $54,995
Total Assets$959,159$904,164▼ $54,995
Liabilities
Other Liabilities$923,352$866,536▼ $56,816
Total Liabilities$923,352$866,536▼ $56,816
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,807$37,628▲ $1,821
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$35,807$37,628▲ $1,821
Total Liabilities and Net Assets / Fund Balance$959,159$904,164▼ $54,995
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristina SkahaugVice PresidentPT$132,000$20,000$152,000
Mona MorrisetteDirector-$3,600$4,000$7,600

Board Members and Trustees

NameTitle
Casey SkahaugPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$198,204
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$1,821
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$175,769
Other Expenses$20,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$159,600--$159,600
Payroll Taxes$12,209--$12,209
Other Expenses$8,826$0$0$8,826
Office Expenses$4,102--$4,102
Pension Plan Contributions$3,960--$3,960
Information Technology$1,987--$1,987
Insurance$568--$568
Travel$68--$68
Conferences and Meetings$43--$43
Total Functional Expenses$196,383$0$0$196,383
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Client Funds$866,536
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Form 990, Part VI, Section A, Line 2 - Casey Skahaug and Kristina Skahaug are married. Mona Morrisette is Kristina Skahaug's mother.”

Form 990, Part VI, Section B, Line 11B

“Form 990, Part VI, Section B, Line 11b - The Boad of Directors review form 990 and applicable schedules before the return has been filed.”

Form 990, Part VI, Section C, Line 19

“Form 990, Part VI, Section C, Line 19 - Practical Rep Payee Services, Inc. has never had a request to review any forms that are open for public inspection. If we did receive such a request, we would make the documents available for inspection at our office or a public meeting site (such as the Waconia public library).”

Filing and Contact Details

Filer

Filer Name
Practical Rep Payee Services Inc
EIN
26-2663153
Phone
9526572879
Address
PO Box 146, Mayer, MN 55360

Signing Officer

Name
Casey Skahaug
Title
President
Phone
6126696831
Signed
2026-03-28

Organization Details

Principal Officer
Casey Skahhaug
Formed
2008
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
0
Employees
2
Volunteers
0
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990, Part VI, Section A, Line 2 - Casey Skahaug and Kristina Skahaug are married. Mona Morrisette is Kristina Skahaug's mother.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990, Part VI, Section B, Line 11b - The Boad of Directors review form 990 and applicable schedules before the return has been filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990, Part VI, Section C, Line 19 - Practical Rep Payee Services, Inc. has never had a request to review any forms that are open for public inspection. If we did receive such a request, we would make the documents available for inspection at our office or a public meeting site (such as the Waconia public library).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0959159
IRS990/TotalAssetsEOYAmt0904164
IRS990/TotalAssetsGrp/BOYAmt0959159
IRS990/TotalAssetsGrp/EOYAmt0904164
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0196383
IRS990/TotalFunctionalExpensesGrp/TotalAmt0196383
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0923352
IRS990/TotalLiabilitiesEOYAmt0866536
IRS990/TotalLiabilitiesGrp/BOYAmt0923352
IRS990/TotalLiabilitiesGrp/EOYAmt0866536
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt035807
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt037628
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0196383
IRS990/TotalProgramServiceRevenueAmt0198204
IRS990/TotalReportableCompFromOrgAmt0159600
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0198204
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0198204
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0959159
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0904164
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt068
IRS990/TravelGrp/TotalAmt068
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01387 Pinecone Cir
IRS990/USAddress/CityNm0Mayer
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055360
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Casey Skahaug
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06126696831
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRACTICAL REP PAYEE SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0PRAC
ReturnHeader/Filer/EIN0262663153
ReturnHeader/Filer/PhoneNum09526572879
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 146
ReturnHeader/Filer/USAddress/CityNm0Mayer
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055360
ReturnHeader/ReturnTs02026-04-28T20:21:53-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$904,164
Liabilities
$866,536
Net assets
$37,628
Revenue
$198,204
Expenses
$196,383
Net income
$1,821
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.04$8.67$0.38$1.98$1.96$0.02
2024Detailed filing. Detailed filing data is available for this year.$9.59$9.23$0.36$1.83$1.70$0.12
2023Detailed filing. Detailed filing data is available for this year.$8.48$8.24$0.24$1.62$1.64$0.02
2022Detailed filing. Detailed filing data is available for this year.$5.36$5.11$0.25$1.36$1.41$0.05
2021Detailed filing. Detailed filing data is available for this year.$4.59$4.29$0.30$1.13$0.91$0.22