Civic Intelligence

Winona County Developmental Achievement Center Inc.

990 • Fiscal year 2015 • EIN 41-0871492

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 15, 2016

Organization ProfileWWW.WINONADAC.ORG

View Organization Page

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

42nd percentile

0.06x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

37th percentile

0.05x

Higher debt load relative to revenue than 37% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

60th percentile

6.3%

Higher net margin than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

50th percentile

$62,962

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

62nd percentile

4.3%

Faster asset growth than 62% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

30th percentile

-4.3%

Faster revenue growth than 30% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$1,393,402

Up $57,716 (+4.3%) from 2014

Net Assets

Up

$1,310,398

Up $96,465 (+7.9%) from 2014

Liabilities

Down

$83,004

Down $38,749 (-32%) from 2014

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin60th percentile

Revenue

Down

$1,532,681

Down $69,564 (-4.3%) from 2014

Expenses

Up

$1,436,004

Up $203,383 (+17%) from 2014

Net Income

Down

$96,677

Down $272,947 (-74%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

2015

Assets$1,393,402
Liabilities$83,004
Net Assets$1,310,398
Open 2015 Filing

Operations Trend

Revenue Growth30th percentile

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

2015

Revenue$1,532,681
Expenses$1,436,004
Net Income$96,677
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 15, 2016
Return Version
2015v2.1
Gross Receipts
$1,543,446
Mission and Program Overview

Mission

Provide training and habilitation services for developmentally disabled adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$620,325$791,936▲ $171,611
Savings and Temporary Cash Investments$406,722$315,782▼ $90,940
Cash and Non-Interest-Bearing Accounts$157,815$161,336▲ $3,521
Accounts Receivable$36,097$54,328▲ $18,231
Pledges and Grants Receivable$89,509$42,825▼ $46,684
Prepaid Expenses and Deferred Charges$19,670$21,937▲ $2,267
Investments in Publicly Traded Securities$5,548$5,258▼ $290
Total Assets$1,335,686$1,393,402▲ $57,716
Liabilities
Accounts Payable and Accrued Expenses$85,253$83,004▼ $2,249
Mortgage Notes Payable Secured by Investment Property$36,500$0▼ $36,500
Total Liabilities$121,753$83,004▼ $38,749
Net Assets / Fund Balance
Unrestricted Net Assets$1,042,105$1,263,995▲ $221,890
Temporarily Rstr Net Assets$171,828$46,403▼ $125,425
Total Net Assets Fund Balance$1,213,933$1,310,398▲ $96,465
Total Liabilities and Net Assets / Fund Balance$1,335,686$1,393,402▲ $57,716

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$517,776$255,390$773,166
Equipment$124,803$231,439$356,242
Leasehold Improvements$139,357$83,095$222,452
Land$10,000-$10,000
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lavern ScharmerExecutive DirectorFT$61,055$1,907$62,962
Lynda TillmanCFOFT$42,180$9,328$51,508

Board Members and Trustees

NameTitle
Paula ZieglerBoard Chair
Charles BonowBoard Member
David MuellerBoard Member
Donna LuehmannBoard Member
Gerald PortmanBoard Member
Jared BonowBoard Member
Sandra BlankBoard Member
Christina DavenportSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$50,909
Program Service Revenue
$1,476,007
Investment Income
$7,093
Other Revenue
$-1,328
All Other Contributions
$23,034
Change in Net Assets
$96,677

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,532,681
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$5,464
Total Revenue per Audited Statements
$1,538,145
Total Revenue per Form 990
$1,532,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,179,422
Other Expenses$256,582
Total Fundraising Expense$6,758
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$865,789-$4,083$869,872
Current Officers, Directors, Trustees, and Key Employees$67,270$46,667-$113,937
Other Employee Benefits$110,709--$110,709
Payroll Taxes$68,614$6,817$312$75,743
Depreciation Depletion$60,571$4,840-$65,411
Occupancy$31,149$3,827-$34,976
All Other Expenses$10,951$3,545-$14,496
Insurance$8,513$1,883-$10,396
Fees for Services Accounting-$9,375-$9,375
Other Expenses$14,725$9,233$2,363$9,233
Pension Plan Contributions$7,746$1,415-$9,161
Conferences and Meetings$3,794$467-$4,261
Interest$225--$225
Total Functional Expenses$1,339,884$89,362$6,758$1,436,004

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,441,680
Expenses per Audited Statements$1,436,004
Total Expenses per Form 990$1,436,004
Expenses Not Reported on Form 990$5,676
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 Direct Expenses$5,676
Fundraising Gross Income$4,348
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Casino Night$32,223$4,348$1,636$2,712
Total Events$32,223$4,348$5,676$-1,328
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 family members
No
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 B, Line 11

“Board members review the 990 and then make a final decision on its final content.”

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 Developmental Achievement
EIN
41-0871492
Phone
5074521798
Address
1721 W SERVICE DR, WINONA, MN 55987

Signing Officer

Name
Lavern Scharmer
Title
Executive Director
Phone
5074521798
Signed
2016-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lavern Scharmer
Formed
1963
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
125
Volunteers
20

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 12/31/15 & 12/31/14, 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. The center is no longer subject to federal tax examinations by tax authorities for years before 2012 & state examinations for the years before 2011.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of special events 5,676.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Costs of special events 5,676.”

Raw XML AppendixShowing 400 of 468 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/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-1328
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-1328
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-212
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt03827
IRS990/OccupancyGrp/ProgramServicesAmt031149
IRS990/OccupancyGrp/TotalAmt034976
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0110709
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0110709
IRS990/OtherExpensesGrp/Desc0TRANSPORTATION
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3GIFTS, AWARDS
IRS990/OtherExpensesGrp/FundraisingAmt02363
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0947
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1253
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt293
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt39233
IRS990/OtherExpensesGrp/ProgramServicesAmt068724
IRS990/OtherExpensesGrp/ProgramServicesAmt121104
IRS990/OtherExpensesGrp/ProgramServicesAmt214725
IRS990/OtherExpensesGrp/TotalAmt069671
IRS990/OtherExpensesGrp/TotalAmt123720
IRS990/OtherExpensesGrp/TotalAmt214818
IRS990/OtherExpensesGrp/TotalAmt39233
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04083
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0865789
IRS990/OtherSalariesAndWagesGrp/TotalAmt0869872
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0312
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06817
IRS990/PayrollTaxesGrp/ProgramServicesAmt068614
IRS990/PayrollTaxesGrp/TotalAmt075743
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01415
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07746
IRS990/PensionPlanContributionsGrp/TotalAmt09161
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt089509
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt042825
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019670
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021937
IRS990/PrincipalOfficerNm0LAVERN SCHARMER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0OTHER GOV'T SUPPORT
IRS990/ProgramServiceRevenueGrp/Desc1CLIENT WAGE REIMBURSEM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01291748
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1176373
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01291748
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1176373
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0355157
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01725
IRS990/PYOtherExpensesAmt0260913
IRS990/PYOtherRevenueAmt0-3937
IRS990/PYProgramServiceRevenueAmt01249300
IRS990/PYRevenuesLessExpensesAmt0369624
IRS990/PYSalariesCompEmpBnftPaidAmt0971708
IRS990/PYTotalExpensesAmt01232621
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01602245
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt096677
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01476007
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0406722
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0315782
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt055257
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0357757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt042376
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt047616
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt038571
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0541577
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01682
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01725
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01543
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01475
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0874
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07299
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt05958812
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98120
IRS990ScheduleA/PublicSupportPY170Pct00.98390
IRS990ScheduleA/PublicSupportTotal170Amt0538544
IRS990ScheduleA/SubstantialContributorsTotAmt03033
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt055257
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0357757
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt042376
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt047616
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt038571
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0541577
IRS990ScheduleA/TotalSupportAmt0548876
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0517776
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0255390
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0773166
IRS990ScheduleD/EquipmentGrp/BookValueAmt0124803
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0231439
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0356242
IRS990ScheduleD/ExpensesNotReportedAmt05676
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01436004
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0139357
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt083095
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0222452
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-212
IRS990ScheduleD/OtherExpensesIncludedAmt05676
IRS990ScheduleD/OtherRevenueAmt05676
IRS990ScheduleD/RevenueNotReportedAmt05464
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01532681
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 12/31/15 & 12/31/14, 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. THE CENTER IS NO LONGER SUBJECT TO FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012 & STATE EXAMINATIONS FOR THE YEARS BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF SPECIAL EVENTS 5,676.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COSTS OF SPECIAL EVENTS 5,676.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0791936
IRS990ScheduleD/TotalExpensesPerForm990Amt01436004
IRS990ScheduleD/TotalRevenuePerForm990Amt01532681
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01538145
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01441680
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt027875
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt027875
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05676
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01108
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01108
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CASINO NIGHT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02932
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02932
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032223
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt032223
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt04348
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt04348
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-1328
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01636
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01636
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS REVIEW THE 990 AND THEN MAKE A FINAL DECISION ON ITS FINAL CONTENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD 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/ExplanationTxt2BOARD 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/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART XI LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0171828
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt046403
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01335686
IRS990/TotalAssetsEOYAmt01393402
IRS990/TotalAssetsGrp/BOYAmt01335686
IRS990/TotalAssetsGrp/EOYAmt01393402
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt050909
IRS990/TotalEmployeeCnt0125

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,393,402
Liabilities
$83,004
Net assets
$1,310,398
Revenue
$1,532,681
Expenses
$1,436,004
Net income
$96,677
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