Civic Intelligence

Winona County Developmental Achievement Center Inc

EIN 41-0871492 • 501(c)3 • Winona, MN

Profile

Provide training and habilitation services for developmentally disabled adults.

1721 W Service DrWinona, MN 55987

www.winonadac.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.04x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.05x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

78th percentile

20%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

10%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,309,229

Up $378,959 (+20%) from 2023

Liabilities

Up

$96,482

Up $12,315 (+15%) from 2023

Net Assets

Up

$2,212,747

Up $366,644 (+20%) from 2023

Revenue

Up

$2,113,680

Up $196,653 (+10%) from 2023

Expenses

Up

$1,747,547

Up $72,413 (+4.3%) from 2023

Net Income

Up

$366,133

Up $124,240 (+51%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2024

Assets$2,309,229
Liabilities$96,482
Net Assets$2,212,747

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$2,113,680
Expenses$1,747,547
Net Income$366,133

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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$2,126,434
Mission and Program Overview

Mission

Provide training and habilitation services for developmentally disabled adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$743,323$1,173,908▲ $430,585
Land, Buildings, and Equipment, Net$595,973$796,508▲ $200,535
Cash and Non-Interest-Bearing Accounts$413,667$210,004▼ $203,663
Accounts Receivable$142,204$96,441▼ $45,763
Prepaid Expenses and Deferred Charges$8,403$9,491▲ $1,088
Investments in Publicly Traded Securities$5,819$6,172▲ $353
Total Assets$1,930,270$2,309,229▲ $378,959
Other Assets Total$20,881$16,705▼ $4,176
Liabilities
Accounts Payable and Accrued Expenses$62,869$79,118▲ $16,249
Other Liabilities$21,298$17,364▼ $3,934
Total Liabilities$84,167$96,482▲ $12,315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,844,823$2,212,747▲ $367,924
Net Assets With Donor Restrictions$1,280$0▼ $1,280
Total Net Assets Fund Balance$1,846,103$2,212,747▲ $366,644
Total Liabilities and Net Assets / Fund Balance$1,930,270$2,309,229▲ $378,959

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$552,078$423,572$975,650
Equipment$116,118$405,308$521,426
Leasehold Improvements$118,312$186,301$304,613
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brenda Lee VolkmanExecutive DirectorFT$67,018$12,439$79,457
Susan Marie ScharmerSecretaryFT$53,552$12,881$66,433

Board Members and Trustees

NameTitle
Sandra BlankPresident
David P ArnoldyDirector
Donna LuehmannDirector
Joan ThesingDirector
Mary Anne EskolaDirector
Michael S CurranDirector
Samuel SasserDirector
Lavern ScharmerDirector (until 5/2024)
Revenue and Support

Revenue Composition

Contributions and Grants
$111,842
Program Service Revenue
$1,948,143
Investment Income
$39,255
Other Revenue
$14,440
All Other Contributions
$36,832
Change in Net Assets
$366,133

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,113,680
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$13,265
Total Revenue per Audited Statements
$2,126,945
Total Revenue per Form 990
$2,113,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,492,302
Other Expenses$255,245
Total Fundraising Expense$12,801
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,140,380$7,982$9,332$1,157,694
Current Officers, Directors, Trustees, and Key Employees$106,799$39,091-$145,890
Payroll Taxes$83,420$8,250$3,263$94,933
Other Employee Benefits$73,043$5,158$206$78,407
Depreciation Depletion$49,200$5,065-$54,265
Occupancy$27,688$6,065-$33,753
Pension Plan Contributions$15,378--$15,378
Other Expenses$4,421$9,773-$14,194
Insurance$11,255$1,348-$12,603
Fees for Services Accounting-$11,200-$11,200
All Other Expenses$8,090$3,065-$11,155
Conferences and Meetings$1,324$150-$1,474
Interest$746--$746
Advertising$7$603-$610
Fees for Services Other-$254-$254
Total Functional Expenses$1,633,233$101,513$12,801$1,747,547

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,760,301
Expenses per Audited Statements$1,747,547
Total Expenses per Form 990$1,747,547
Expenses Not Reported on Form 990$12,754
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$27,194
Fundraising Direct Expenses$12,754
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Casino Night Fundraiser$18,618$18,618$1,773$16,845
Total Events$18,618$18,618$5,672$12,946
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
Brenda VolkmanExecutive Director of OrganizationPayrollNo$67,018
Sue ScharmerController and Secretary of OrganizationPayrollNo$53,552
Jenna VolkmanEmployee - Director of Donor RelationsPayrollNo$48,935
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Finance Lease Liability$17,364
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
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brenda Volkman
Formed
1963
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
103
Volunteers
6

Preparer

Firm
Hawkins Ash Cpas Llp
Address
500 S SECOND STREET SUITE 200, LA CROSSE, WI 54601
Preparer
Brittany F Leonard
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 liability[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 december 31, 2024 and 2023, 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 12,754.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses included in revenues 12,754.

Raw XML AppendixShowing 400 of 493 raw XML fields

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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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt02000
IRS990/GrossReceiptsAmt02126434
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01348
IRS990/InsuranceGrp/ProgramServicesAmt011255
IRS990/InsuranceGrp/TotalAmt012603
IRS990/InterestGrp/ProgramServicesAmt0746
IRS990/InterestGrp/TotalAmt0746
IRS990/InvestmentIncomeGrp/ExclusionAmt037255
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt037255
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05819
IRS990/InvestmentsPubTradedSecGrp/EOYAmt06172
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01015181
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0595973
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0796508
IRS990/LandBldgEquipCostOrOtherBssAmt01811689
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE TRAINING AND HABILITATION SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01846103
IRS990/NetAssetsOrFundBalancesEOYAmt02212747
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02000
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt014440
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt014440
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0511
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01844823
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02212747
IRS990/NoncashContributionsAmt016622
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06065
IRS990/OccupancyGrp/ProgramServicesAmt027688
IRS990/OccupancyGrp/TotalAmt033753
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt020881
IRS990/OtherAssetsTotalGrp/EOYAmt016705
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0206
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05158
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt073043
IRS990/OtherEmployeeBenefitsGrp/TotalAmt078407
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2TRANSPORTATION
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02704
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1805
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29773
IRS990/OtherExpensesGrp/ProgramServicesAmt041233
IRS990/OtherExpensesGrp/ProgramServicesAmt138947
IRS990/OtherExpensesGrp/ProgramServicesAmt231302
IRS990/OtherExpensesGrp/ProgramServicesAmt34421
IRS990/OtherExpensesGrp/TotalAmt043937
IRS990/OtherExpensesGrp/TotalAmt138947
IRS990/OtherExpensesGrp/TotalAmt232107
IRS990/OtherExpensesGrp/TotalAmt314194
IRS990/OtherLiabilitiesGrp/BOYAmt021298
IRS990/OtherLiabilitiesGrp/EOYAmt017364
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09332
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07982
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01140380
IRS990/OtherSalariesAndWagesGrp/TotalAmt01157694
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03263
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08250
IRS990/PayrollTaxesGrp/ProgramServicesAmt083420
IRS990/PayrollTaxesGrp/TotalAmt094933
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt015378
IRS990/PensionPlanContributionsGrp/TotalAmt015378
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08403
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09491
IRS990/PrincipalOfficerNm0BRENDA VOLKMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/Desc0OTHER GOV'T SUPPORT
IRS990/ProgramServiceRevenueGrp/Desc1CLIENT WAGE REIMBURSEM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01761396
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1182491
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01761396
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1182491
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt033866
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-89439
IRS990/PYOtherExpensesAmt0288144
IRS990/PYOtherRevenueAmt0228346
IRS990/PYProgramServiceRevenueAmt01744254
IRS990/PYRevenuesLessExpensesAmt0241893
IRS990/PYSalariesCompEmpBnftPaidAmt01386990
IRS990/PYTotalExpensesAmt01675134
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01917027
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0366133
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01950143
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0743323
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01173908
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0111842
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt033866
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt061658
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01098940
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0151507
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01457813
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt037255
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt020020
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015296
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0548
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02424
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt075543
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt07090308
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95070
IRS990ScheduleA/PublicSupportPY170Pct00.97260
IRS990ScheduleA/PublicSupportTotal170Amt01457813
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0111842
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt033866
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt061658
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01098940
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0151507
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01457813
IRS990ScheduleA/TotalSupportAmt01533356
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0552078
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0423572
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0975650
IRS990ScheduleD/EquipmentGrp/BookValueAmt0116118
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0405308
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0521426
IRS990ScheduleD/ExpensesNotReportedAmt012754
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01747547
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0118312
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0186301
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0304613
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0511
IRS990ScheduleD/OtherExpensesIncludedAmt012754
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017364
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FINANCE LEASE LIABILITY
IRS990ScheduleD/OtherRevenueAmt012754
IRS990ScheduleD/RevenueNotReportedAmt013265
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02113680
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0US GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER & RECOGNIZES A TAX LIABILITY[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 DECEMBER 31, 2024 AND 2023, 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 12,754.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES INCLUDED IN REVENUES 12,754.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0796508
IRS990ScheduleD/TotalExpensesPerForm990Amt01747547
IRS990ScheduleD/TotalLiabilityAmt017364
IRS990ScheduleD/TotalRevenuePerForm990Amt02113680
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02126945
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01760301
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01281
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01281
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05672
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CASINO NIGHT FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018618
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt018618
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018618
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt018618
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012946
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01773
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01773
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02618
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02618
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SUE SCHARMER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JENNA VOLKMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2BRENDA VOLKMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CONTROLLER AND SECRETARY OF ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1EMPLOYEE - DIRECTOR OF DONOR RELATIONS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2EXECUTIVE DIRECTOR OF ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt053552
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt148935
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt267018
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PAYROLL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1PAYROLL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2PAYROLL
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.

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