Civic Intelligence

Winona County Developmental Achievement Center Inc.

990 • Fiscal year 2018 • EIN 41-0871492

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 02, 2019

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

44th percentile

0.06x

Higher debt load relative to assets than 44% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

36th percentile

0.04x

Higher debt load relative to revenue than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

26th percentile

-6.0%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$73,457

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

16th percentile

-8.3%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

57th percentile

6.7%

Faster revenue growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets44th percentile

Assets

Down

$1,303,341

Down $117,312 (-8.3%) from 2017

Net Assets

Down

$1,226,789

Down $106,723 (-8.0%) from 2017

Liabilities

Down

$76,552

Down $10,589 (-12%) from 2017

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin26th percentile

Revenue

Up

$1,760,239

Up $110,262 (+6.7%) from 2017

Expenses

Up

$1,866,691

Up $148,294 (+8.6%) from 2017

Net Income

Down

-$106,452

Down $38,032 (-56%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth16th 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

2018

Assets$1,303,341
Liabilities$76,552
Net Assets$1,226,789
Open 2018 Filing

Operations Trend

Revenue Growth57th 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

2018

Revenue$1,760,239
Expenses$1,866,691
Net Income-$106,452
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 2, 2019
Return Version
2018v3.1
Gross Receipts
$1,781,881
Mission and Program Overview

Mission

Provide training and habilitation services for developmentally disabled adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$892,156$819,857▼ $72,299
Savings and Temporary Cash Investments$275,942$263,032▼ $12,910
Cash and Non-Interest-Bearing Accounts$150,850$133,792▼ $17,058
Accounts Receivable$85,168$70,331▼ $14,837
Prepaid Expenses and Deferred Charges$11,031$11,387▲ $356
Investments in Publicly Traded Securities$5,506$4,942▼ $564
Total Assets$1,420,653$1,303,341▼ $117,312
Liabilities
Accounts Payable and Accrued Expenses$87,141$76,552▼ $10,589
Total Liabilities$87,141$76,552▼ $10,589
Net Assets / Fund Balance
Unrestricted Net Assets$1,327,112$1,220,853▼ $106,259
Temporarily Rstr Net Assets$6,400$5,936▼ $464
Total Net Assets Fund Balance$1,333,512$1,226,789▼ $106,723
Total Liabilities and Net Assets / Fund Balance$1,420,653$1,303,341▼ $117,312

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$528,518$325,707$854,225
Equipment$124,556$360,249$484,805
Leasehold Improvements$156,783$117,492$274,275
Land$10,000-$10,000
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lavern ScharmerExecutive DirectorFT$71,380$2,077$73,457

Board Members and Trustees

NameTitle
Paula ZieglerBoard Chair
Donna LuehmannBoard Member
Gerald PortmanBoard Member
Jo ThesingBoard Member
Sandra BlankBoard Member
Christina GalewskiSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$47,759
Program Service Revenue
$1,701,216
Investment Income
$-2,828
Other Revenue
$14,092
All Other Contributions
$41,823
Change in Net Assets
$-106,452

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,760,239
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,444
Total Revenue per Audited Statements
$1,767,683
Total Revenue per Form 990
$1,760,239
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,586,341
Other Expenses$280,350
Total Fundraising Expense$1,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,168,709$18,746-$1,187,455
Other Employee Benefits$203,423--$203,423
Payroll Taxes$96,046$9,496-$105,542
Depreciation Depletion$79,659$5,588-$85,247
Current Officers, Directors, Trustees, and Key Employees$42,245$31,213-$73,458
Occupancy$37,516$6,458-$43,974
Fees for Services Accounting-$18,624-$18,624
Pension Plan Contributions$11,150$5,313-$16,463
Other Expenses$12,956$353-$13,309
All Other Expenses$4,979$4,642$1,298$10,919
Insurance$7,614$1,090-$8,704
Conferences and Meetings$3,398$318-$3,716
Interest$234$55-$289
Total Functional Expenses$1,756,326$109,067$1,298$1,866,691

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,874,406
Expenses per Audited Statements$1,866,691
Total Expenses per Form 990$1,866,691
Expenses Not Reported on Form 990$7,715
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$21,807
Fundraising Direct Expenses$7,715
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Casino Night$27,743$21,807$1,599$20,208
Total Events$27,743$21,807$7,715$14,092
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 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 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
2019-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lavern Scharmer
Formed
1963
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
6
Employees
124
Volunteers
15

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 12/31/18 & 12/31/17, 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:

“Cost of fundraising events 7,715.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of fundraising events 7,715.”

Raw XML AppendixShowing 400 of 455 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt087141
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt076552
IRS990/AccountsReceivableGrp/BOYAmt085168
IRS990/AccountsReceivableGrp/EOYAmt070331
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE TRAINING AND HABILITATION SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS.
IRS990/AllOtherContributionsAmt041823
IRS990/AllOtherExpensesGrp/FundraisingAmt01298
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04642
IRS990/AllOtherExpensesGrp/ProgramServicesAmt04979
IRS990/AllOtherExpensesGrp/TotalAmt010919
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LAVERN SCHARMER EXECUTIVE DIRECTOR
IRS990/BooksInCareOfDetail/PhoneNum05074521798
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01721 W SERVICE DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0WINONA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055987
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0150850
IRS990/CashNonInterestBearingGrp/EOYAmt0133792
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt031213
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt042245
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt073458
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0318
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03398
IRS990/ConferencesMeetingsGrp/TotalAmt03716
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt05936
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt047759
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-2828
IRS990/CYOtherExpensesAmt0280350
IRS990/CYOtherRevenueAmt014092
IRS990/CYProgramServiceRevenueAmt01701216
IRS990/CYRevenuesLessExpensesAmt0-106452
IRS990/CYSalariesCompEmpBnftPaidAmt01586341
IRS990/CYTotalExpensesAmt01866691
IRS990/CYTotalFundraisingExpenseAmt01298
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01760239
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt05588
IRS990/DepreciationDepletionGrp/ProgramServicesAmt079659
IRS990/DepreciationDepletionGrp/TotalAmt085247
IRS990/Desc0DAY TRAINING AND HABILITATION PROGRAMS TO PROVIDE VOCATIONAL AND WORK SUPPORT TO ADULTS WITH DEVELOPMENTAL DISABILITIES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonatedServicesAndUseFcltsAmt0200
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0124
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01756326
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018624
IRS990/FeesForServicesAccountingGrp/TotalAmt018624
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt645.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt62077
IRS990/Form990PartVIISectionAGrp/PersonNm0PAULA ZIEGLER
IRS990/Form990PartVIISectionAGrp/PersonNm1CHRISTINA GALEWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm2SANDRA BLANK
IRS990/Form990PartVIISectionAGrp/PersonNm3GERALD PORTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4DONNA LUEHMANN
IRS990/Form990PartVIISectionAGrp/PersonNm5JO THESING
IRS990/Form990PartVIISectionAGrp/PersonNm6LAVERN SCHARMER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt671380
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01963
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt05936
IRS990/FundraisingDirectExpensesAmt07715
IRS990/FundraisingGrossIncomeAmt021807
IRS990/GainOrLossGrp/OtherAmt0-3927
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt010000
IRS990/GrossReceiptsAmt01781881
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt01099
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt01099
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01090
IRS990/InsuranceGrp/ProgramServicesAmt07614
IRS990/InsuranceGrp/TotalAmt08704
IRS990/InterestGrp/ManagementAndGeneralAmt055
IRS990/InterestGrp/ProgramServicesAmt0234
IRS990/InterestGrp/TotalAmt0289
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05506
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04942
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0803448
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0892156
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0819857
IRS990/LandBldgEquipCostOrOtherBssAmt01623305
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt013927
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/NetAssetsOrFundBalancesBOYAmt01333512
IRS990/NetAssetsOrFundBalancesEOYAmt01226789
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-3927
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3927
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt014092
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt014092
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-471
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06458
IRS990/OccupancyGrp/ProgramServicesAmt037516
IRS990/OccupancyGrp/TotalAmt043974
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0203423
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0203423
IRS990/OtherExpensesGrp/Desc0TRANSPORTATION
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01208
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15963
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2353
IRS990/OtherExpensesGrp/ProgramServicesAmt059428
IRS990/OtherExpensesGrp/ProgramServicesAmt114933
IRS990/OtherExpensesGrp/ProgramServicesAmt214036
IRS990/OtherExpensesGrp/ProgramServicesAmt312956
IRS990/OtherExpensesGrp/TotalAmt060636
IRS990/OtherExpensesGrp/TotalAmt120896
IRS990/OtherExpensesGrp/TotalAmt214036
IRS990/OtherExpensesGrp/TotalAmt313309
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018746
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01168709
IRS990/OtherSalariesAndWagesGrp/TotalAmt01187455
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09496
IRS990/PayrollTaxesGrp/ProgramServicesAmt096046
IRS990/PayrollTaxesGrp/TotalAmt0105542
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05313
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011150
IRS990/PensionPlanContributionsGrp/TotalAmt016463
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011031
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011387
IRS990/PrincipalOfficerNm0LAVERN SCHARMER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0OTHER GOV'T SUPPORT
IRS990/ProgramServiceRevenueGrp/Desc1CLIENT WAGE REIMBURSEM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01448142
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1252447
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01448142
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1252447
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt051775
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01450
IRS990/PYOtherExpensesAmt0288138
IRS990/PYOtherRevenueAmt0-2072
IRS990/PYProgramServiceRevenueAmt01598824
IRS990/PYRevenuesLessExpensesAmt0-68420
IRS990/PYSalariesCompEmpBnftPaidAmt01430259
IRS990/PYTotalExpensesAmt01718397
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01649977
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-106452
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01701216
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0275942
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0263032
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt069566
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt056163
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0130662
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt055257
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0357757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0669405
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01099
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0683
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0870
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01682
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01725
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06059
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt07609997
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99100
IRS990ScheduleA/PublicSupportPY170Pct00.99000
IRS990ScheduleA/PublicSupportTotal170Amt0669405
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt069566
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt056163
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0130662
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt055257
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0357757
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0669405
IRS990ScheduleA/TotalSupportAmt0675464
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0528518
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0325707
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0854225
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0200
IRS990ScheduleD/EquipmentGrp/BookValueAmt0124556
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0360249
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0484805
IRS990ScheduleD/ExpensesNotReportedAmt07715
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01866691
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0156783
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0117492
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0274275
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-471
IRS990ScheduleD/OtherExpensesIncludedAmt07715
IRS990ScheduleD/OtherRevenueAmt07715
IRS990ScheduleD/RevenueNotReportedAmt07444
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01760239
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 12/31/18 & 12/31/17, 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/ExplanationTxt1COST OF FUNDRAISING EVENTS 7,715.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF FUNDRAISING EVENTS 7,715.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0819857
IRS990ScheduleD/TotalExpensesPerForm990Amt01866691
IRS990ScheduleD/TotalRevenuePerForm990Amt01760239
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01767683
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01874406
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt05936
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt05936
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07715
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01113
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01113
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CASINO NIGHT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt027743
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt027743
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021807
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021807
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014092
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt02175
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt02175
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01599
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01599
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02828
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02828
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS REVIEW AND APPROVE THE 990 BEFORE IT IS FILED WITH THE IRS.
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 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt06400
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05936
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01420653
IRS990/TotalAssetsEOYAmt01303341
IRS990/TotalAssetsGrp/BOYAmt01420653
IRS990/TotalAssetsGrp/EOYAmt01303341
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt047759
IRS990/TotalEmployeeCnt0124
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01298
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0109067
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01756326
IRS990/TotalFunctionalExpensesGrp/TotalAmt01866691
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt087141
IRS990/TotalLiabilitiesEOYAmt076552
IRS990/TotalLiabilitiesGrp/BOYAmt087141
IRS990/TotalLiabilitiesGrp/EOYAmt076552
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01333512
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01226789
IRS990/TotalOtherCompensationAmt02077
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0627
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0627
IRS990/TotalProgramServiceExpensesAmt01756326
IRS990/TotalProgramServiceRevenueAmt01701216
IRS990/TotalReportableCompFromOrgAmt071380
IRS990/TotalRevenueGrp/ExclusionAmt011264
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01701216
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01760239

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,303,341
Liabilities
$76,552
Net assets
$1,226,789
Revenue
$1,760,239
Expenses
$1,866,691
Net income
-$106,452
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