Civic Intelligence

Winona County Developmental Achievement Center Inc.

990 • Fiscal year 2022 • EIN 41-0871492

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 06, 2023

1721 W Service DrWinona, MN 55987

(507) 452-1798

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

41st percentile

0.05x

Higher debt load relative to revenue than 41% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

33rd percentile

-0.7%

Higher net margin than 33% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

55th percentile

$70,218

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

43rd percentile

-1.0%

Faster asset growth than 43% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

11th percentile

-35%

Faster revenue growth than 11% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,674,073

Down $16,967 (-1.0%) from 2021

Net Assets

Down

$1,603,615

Down $10,782 (-0.7%) from 2021

Liabilities

Down

$70,458

Down $6,185 (-8.1%) from 2021

Revenue

Down

$1,474,702

Down $803,585 (-35%) from 2021

Expenses

Up

$1,484,371

Up $96,197 (+6.9%) from 2021

Net Income

Down

-$9,669

Down $899,782 (-101%) from 2021

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $673,540Liabilities 2010: $45,622Net Assets 2010: $627,9182010Assets 2011: $722,680Liabilities 2011: $38,840Net Assets 2011: $683,8402011Assets 2012: $840,783Liabilities 2012: $57,029Net Assets 2012: $783,7542012Assets 2013: $948,106Liabilities 2013: $103,929Net Assets 2013: $844,1772013Assets 2014: $1,335,686Liabilities 2014: $121,753Net Assets 2014: $1,213,9332014Assets 2015: $1,393,402Liabilities 2015: $83,004Net Assets 2015: $1,310,3982015Assets 2016: $1,492,518Liabilities 2016: $91,088Net Assets 2016: $1,401,4302016Assets 2017: $1,420,653Liabilities 2017: $87,141Net Assets 2017: $1,333,5122017Assets 2018: $1,303,341Liabilities 2018: $76,552Net Assets 2018: $1,226,7892018Assets 2019: $1,170,419Liabilities 2019: $56,509Net Assets 2019: $1,113,9102019Assets 2020: $1,067,800Liabilities 2020: $343,837Net Assets 2020: $723,9632020Assets 2021: $1,691,040Liabilities 2021: $76,643Net Assets 2021: $1,614,3972021Assets 2022: $1,674,073Liabilities 2022: $70,458Net Assets 2022: $1,603,6152022Assets 2023: $1,930,270Liabilities 2023: $84,167Net Assets 2023: $1,846,1032023Assets 2024: $2,309,229Liabilities 2024: $96,482Net Assets 2024: $2,212,7472024

Highlighted filing

2022

Assets$1,674,073
Liabilities$70,458
Net Assets$1,603,615

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,014,3912010Expenses 2011: $1,009,5772011Expenses 2012: $1,042,2432012Revenue 2013: $1,156,665Expenses 2013: $1,096,740Net Income 2013: $59,9252013Revenue 2014: $1,602,245Expenses 2014: $1,232,621Net Income 2014: $369,6242014Revenue 2015: $1,532,681Expenses 2015: $1,436,004Net Income 2015: $96,6772015Revenue 2016: $1,691,007Expenses 2016: $1,600,128Net Income 2016: $90,8792016Revenue 2017: $1,649,977Expenses 2017: $1,718,397Net Income 2017: -$68,4202017Revenue 2018: $1,760,239Expenses 2018: $1,866,691Net Income 2018: -$106,4522018Revenue 2019: $1,682,202Expenses 2019: $1,815,295Net Income 2019: -$133,0932019Revenue 2020: $863,533Expenses 2020: $1,254,133Net Income 2020: -$390,6002020Revenue 2021: $2,278,287Expenses 2021: $1,388,174Net Income 2021: $890,1132021Revenue 2022: $1,474,702Expenses 2022: $1,484,371Net Income 2022: -$9,6692022Revenue 2023: $1,917,027Expenses 2023: $1,675,134Net Income 2023: $241,8932023Revenue 2024: $2,113,680Expenses 2024: $1,747,547Net Income 2024: $366,1332024

Highlighted filing

2022

Revenue$1,474,702
Expenses$1,484,371
Net Income-$9,669
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 6, 2023
Return Version
2022v5.0
Gross Receipts
$1,483,604
Mission and Program Overview

Mission

Provide training and habilitation services for developmentally disabled adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$368,145$726,568▲ $358,423
Land, Buildings, and Equipment, Net$662,729$627,020▼ $35,709
Pledges and Grants Receivable$387,002$0▼ $387,002
Cash and Non-Interest-Bearing Accounts$193,197$186,216▼ $6,981
Accounts Receivable$70,786$119,366▲ $48,580
Investments in Publicly Traded Securities$6,579$5,386▼ $1,193
Prepaid Expenses and Deferred Charges$2,602$5,123▲ $2,521
Total Assets$1,691,040$1,674,073▼ $16,967
Other Assets Total$0$4,394▲ $4,394
Liabilities
Accounts Payable and Accrued Expenses$76,643$70,458▼ $6,185
Total Liabilities$76,643$70,458▼ $6,185
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,607,147$1,603,365▼ $3,782
Net Assets With Donor Restrictions$7,250$250▼ $7,000
Total Net Assets Fund Balance$1,614,397$1,603,615▼ $10,782
Total Liabilities and Net Assets / Fund Balance$1,691,040$1,674,073▼ $16,967

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$440,108$418,617$858,725
Equipment$32,076$399,856$431,932
Leasehold Improvements$144,836$164,835$309,671
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brenda Lee VolkmanExecutive DirectorFT$61,833$8,385$70,218
Susan Marie ScharmerController-$41,277$9,240$50,517

Board Members and Trustees

NameTitle
Sandra BlankPresident
David P ArnoldyBoard Member
Donna LuehmannBoard Member
Jo ThesingBoard Member
Lavern Leroy ScharmerBoard Member
Michael S CurranBoard Member
Samuel SasserBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$76,446
Program Service Revenue
$1,370,639
Investment Income
$15,296
Other Revenue
$12,321
All Other Contributions
$37,235
Change in Net Assets
$-9,669

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,474,702
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,789
Total Revenue per Audited Statements
$1,482,491
Total Revenue per Form 990
$1,474,702
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,241,779
Other Expenses$242,592
Total Fundraising Expense$2,624
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$949,217$2,997$2,135$954,349
Current Officers, Directors, Trustees, and Key Employees$85,062$35,673-$120,735
Other Employee Benefits$76,155$5,774$326$82,255
Payroll Taxes$66,345$6,578$163$73,086
Depreciation Depletion$52,146$2,476-$54,622
Occupancy$35,713$4,320-$40,033
Fees for Services Accounting-$20,800-$20,800
Office Expenses-$11,988-$11,988
Pension Plan Contributions$11,354--$11,354
All Other Expenses$6,446$2,707-$9,153
Insurance$7,976$901-$8,877
Other Expenses$4,191$3,931-$8,122
Conferences and Meetings$3,626$564-$4,190
Fees for Services Other-$1,075-$1,075
Advertising-$616-$616
Interest$179--$179
Total Functional Expenses$1,376,398$105,349$2,624$1,484,371

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,493,273
Expenses per Audited Statements$1,484,371
Total Expenses per Form 990$1,484,371
Expenses Not Reported on Form 990$8,902
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,223
Fundraising Direct Expenses$8,902
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Casino Night Fundraiser$13,053$13,053$1,439$11,614
Butterbraid Fundraiser$6,056$6,056$2,775$3,281
Total Events$19,109$19,109$8,039$11,070
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Sue ScharmerController and Secretary of OrganizationPayrollNo$50,517
Jenna VolkmanEmployee - Director of Donor RelationsPayrollNo$44,652
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

Lavern scharmer, a board member, and sue scharmer, secretary and controller, are married. Brenda volkman, the executive director, has a familial relation with an employee, jenna volkman, the director of donor relations.

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

Board members review and approve the 990 before it is filed with the irs.

Form 990, Part VI, Section B, Line 12C

Board members sign a new conflict of interest policy each year so they are current. At board meetings if there is discussion or voting on an issue that may be a conflict for a board member the members are made aware of this and the board member who has the conflict does not participate in the discussion or the voting. If a board member develops a new conflict during the year he/she is obligated to inform the winona county developmental achievement center executive director.

Form 990, Part VI, Section B, Line 15

Board members evaluate the executive director by getting input from staff. Other staff are reviewed by the executive director and their direct supervisors. A written evaluation is gone over verbally with the staff member. The board sets up the salary ranges. The executive director decides on individual staff compensation based on the ranges.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Winona County Development Achievement
EIN
41-0871492
Phone
5074521798
Address
1721 W SERVICE DR, WINONA, MN 55987

Signing Officer

Name
Brenda Volkman
Title
Executive Director
Phone
5074521798
Signed
2023-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brenda Volkman
Formed
1963
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
6
Employees
95
Volunteers
7

Preparer

Firm
Hawkins Ash Cpas Llp
Address
500 S SECOND STREET SUITE 200, LA CROSSE, WI 54601
Preparer
Sandra Jensen
Phone
6087847737
Supplemental Narrative

Additional Explanations

Form 990 Part XI Line 2C

No the process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Us gaap requires management to evaluate tax positions taken by the center & recognizes a tax libility[asset] if the center has taken an uncertain position that more likely than not would not be sustained upon examination by a taxing authority. Management has analyzed the positions taken by the center, & has concluded that as of 12/31/22 & 12/31/21, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability [or asset] or disclosure in the financial statements. The center is subject to routine audits by taxing jurisdictions: however, there are currently no audits for any tax period in progress. The center will recognize future accrued interest & penalty related to unrecognized tax benefits in income tax expense if incurred.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 8,902.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses included in revenues 8,902.

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IRS990/OccupancyGrp/ManagementAndGeneralAmt04320
IRS990/OccupancyGrp/ProgramServicesAmt035713
IRS990/OccupancyGrp/TotalAmt040033
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011988
IRS990/OfficeExpensesGrp/TotalAmt011988
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt04394
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0326
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05774
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt076155
IRS990/OtherEmployeeBenefitsGrp/TotalAmt082255
IRS990/OtherExpensesGrp/Desc0TRANSPORTATION
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0894
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14055
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23931
IRS990/OtherExpensesGrp/ProgramServicesAmt047986
IRS990/OtherExpensesGrp/ProgramServicesAmt121850
IRS990/OtherExpensesGrp/ProgramServicesAmt28152
IRS990/OtherExpensesGrp/ProgramServicesAmt34191
IRS990/OtherExpensesGrp/TotalAmt048880
IRS990/OtherExpensesGrp/TotalAmt125905
IRS990/OtherExpensesGrp/TotalAmt28152
IRS990/OtherExpensesGrp/TotalAmt38122
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02135
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02997
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0949217
IRS990/OtherSalariesAndWagesGrp/TotalAmt0954349
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0163
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06578
IRS990/PayrollTaxesGrp/ProgramServicesAmt066345
IRS990/PayrollTaxesGrp/TotalAmt073086
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011354
IRS990/PensionPlanContributionsGrp/TotalAmt011354
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0387002
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02602
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05123
IRS990/PrincipalOfficerNm0BRENDA VOLKMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/Desc0OTHER GOV'T SUPPORT
IRS990/ProgramServiceRevenueGrp/Desc1CLIENT WAGE REIMBURSEM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01158540
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1198649
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01158540
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1198649
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01098940
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0548
IRS990/PYOtherExpensesAmt0273489
IRS990/PYOtherRevenueAmt01265
IRS990/PYProgramServiceRevenueAmt01177534
IRS990/PYRevenuesLessExpensesAmt0890113
IRS990/PYSalariesCompEmpBnftPaidAmt01114685
IRS990/PYTotalExpensesAmt01388174
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02278287
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-9669
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01370639
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0368145
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0726568
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt061658
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01098940
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0151507
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt077805
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt069566
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01459476
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt015296
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0548
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02424
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01755
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01099
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt021122
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt06514590
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98570
IRS990ScheduleA/PublicSupportPY170Pct00.99550
IRS990ScheduleA/PublicSupportTotal170Amt01459476
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt061658
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01098940
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0151507
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt077805
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt069566
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01459476
IRS990ScheduleA/TotalSupportAmt01480598
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0440108
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0418617
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0858725
IRS990ScheduleD/EquipmentGrp/BookValueAmt032076
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0399856
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0431932
IRS990ScheduleD/ExpensesNotReportedAmt08902
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01484371
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0144836
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0164835
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0309671
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1113
IRS990ScheduleD/OtherExpensesIncludedAmt08902
IRS990ScheduleD/OtherRevenueAmt08902
IRS990ScheduleD/RevenueNotReportedAmt07789
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01474702
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0US GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER & RECOGNIZES A TAX LIBILITY[ASSET] IF THE CENTER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE POSITIONS TAKEN BY THE CENTER, & HAS CONCLUDED THAT AS OF 12/31/22 & 12/31/21, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY [OR ASSET] OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS: HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. THE CENTER WILL RECOGNIZE FUTURE ACCRUED INTEREST & PENALTY RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 8,902.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES INCLUDED IN REVENUES 8,902.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0627020
IRS990ScheduleD/TotalExpensesPerForm990Amt01484371
IRS990ScheduleD/TotalRevenuePerForm990Amt01474702
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01482491
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01493273
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08039
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CASINO NIGHT FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BUTTERBRAID FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt013053
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06056
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019109
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013053
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06056
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt019109
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011070
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0806
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0806
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04214
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01439
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02775
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03019
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03019
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SUE SCHARMER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JENNA VOLKMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CONTROLLER AND SECRETARY OF ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1EMPLOYEE - DIRECTOR OF DONOR RELATIONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt050517
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt144652
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PAYROLL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1PAYROLL
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LAVERN SCHARMER, A BOARD MEMBER, AND SUE SCHARMER, SECRETARY AND CONTROLLER, ARE MARRIED. BRENDA VOLKMAN, THE EXECUTIVE DIRECTOR, HAS A FAMILIAL RELATION WITH AN EMPLOYEE, JENNA VOLKMAN, THE DIRECTOR OF DONOR RELATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS REVIEW AND APPROVE THE 990 BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS SIGN A NEW CONFLICT OF INTEREST POLICY EACH YEAR SO THEY ARE CURRENT. AT BOARD MEETINGS IF THERE IS DISCUSSION OR VOTING ON AN ISSUE THAT MAY BE A CONFLICT FOR A BOARD MEMBER THE MEMBERS ARE MADE AWARE OF THIS AND THE BOARD MEMBER WHO HAS THE CONFLICT DOES NOT PARTICIPATE IN THE DISCUSSION OR THE VOTING. IF A BOARD MEMBER DEVELOPS A NEW CONFLICT DURING THE YEAR HE/SHE IS OBLIGATED TO INFORM THE WINONA COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS EVALUATE THE EXECUTIVE DIRECTOR BY GETTING INPUT FROM STAFF. OTHER STAFF ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND THEIR DIRECT SUPERVISORS. A WRITTEN EVALUATION IS GONE OVER VERBALLY WITH THE STAFF MEMBER. THE BOARD SETS UP THE SALARY RANGES. THE EXECUTIVE DIRECTOR DECIDES ON INDIVIDUAL STAFF COMPENSATION BASED ON THE RANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.10$2.21$2.11$1.75$0.37
2023Detailed filing. Detailed filing data is available for this year.$1.93$0.08$1.85$1.92$1.68$0.24
2022Detailed filing. Detailed filing data is available for this year.$1.67$0.07$1.60$1.47$1.48$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.08$1.61$2.28$1.39$0.89
2020Detailed filing. Detailed filing data is available for this year.$1.07$0.34$0.72$0.86$1.25$0.39
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.06$1.11$1.68$1.82$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.30$0.08$1.23$1.76$1.87$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.42$0.09$1.33$1.65$1.72$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.49$0.09$1.40$1.69$1.60$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.08$1.31$1.53$1.44$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.34$0.12$1.21$1.60$1.23$0.37
2013Detailed filing. Detailed filing data is available for this year.$0.95$0.10$0.84$1.16$1.10$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.06$0.78$1.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.04$0.68$1.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.05$0.63$1.01