Civic Intelligence

Becker County Developmental Achievement Center Inc

EIN 41-0915748 • 501(c)3 • Detroit Lakes, MN

Profile

Assist all people with differing abilities to reach their highest potential. The organization offers support and training to those whom have the desire and potential for independent functioning in community vocational settings.

900 Central St EDetroit Lakes, MN 56501

beckercountydac.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.16x

Higher debt load relative to assets than 63% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

29th percentile

-4.6%

Higher net margin than 29% 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

62nd percentile

8.8%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

29th percentile

-3.9%

Faster revenue growth than 29% of similar nonprofits.

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

Assets

Up

$1,673,866

Up $135,504 (+8.8%) from 2023

Liabilities

Up

$269,422

Up $202,675 (+304%) from 2023

Net Assets

Down

$1,404,444

Down $67,171 (-4.6%) from 2023

Revenue

Down

$1,445,837

Down $58,309 (-3.9%) from 2023

Expenses

Up

$1,513,008

Up $126,290 (+9.1%) from 2023

Net Income

Down

-$67,171

Down $184,599 (-157%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,643,501Liabilities 2011: $305,649Net Assets 2011: $1,337,8522011Assets 2012: $1,620,340Liabilities 2012: $257,878Net Assets 2012: $1,362,4622012Assets 2013: $1,626,442Liabilities 2013: $222,942Net Assets 2013: $1,403,5012013Assets 2014: $1,476,259Liabilities 2014: $147,093Net Assets 2014: $1,329,1662014Assets 2015: $1,352,353Liabilities 2015: $111,987Net Assets 2015: $1,240,3662015Assets 2016: $1,288,063Liabilities 2016: $86,550Net Assets 2016: $1,201,5132016Assets 2017: $1,187,004Liabilities 2017: $59,086Net Assets 2017: $1,127,9182017Assets 2018: $1,175,978Liabilities 2018: $47,274Net Assets 2018: $1,128,7042018Assets 2019: $1,280,677Liabilities 2019: $78,477Net Assets 2019: $1,202,2002019Assets 2020: $1,508,101Liabilities 2020: $251,063Net Assets 2020: $1,257,0382020Assets 2021: $1,516,285Liabilities 2021: $93,930Net Assets 2021: $1,422,3552021Assets 2022: $1,434,996Liabilities 2022: $80,809Net Assets 2022: $1,354,1872022Assets 2023: $1,538,362Liabilities 2023: $66,747Net Assets 2023: $1,471,6152023Assets 2024: $1,673,866Liabilities 2024: $269,422Net Assets 2024: $1,404,4442024

Highlighted filing

2024

Assets$1,673,866
Liabilities$269,422
Net Assets$1,404,444

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,185,021Expenses 2011: $1,187,061Net Income 2011: -$2,0402011Revenue 2012: $1,197,783Expenses 2012: $1,486,173Net Income 2012: -$288,3902012Revenue 2013: $1,250,614Expenses 2013: $1,200,957Net Income 2013: $49,6572013Revenue 2014: $1,144,427Expenses 2014: $1,218,762Net Income 2014: -$74,3352014Revenue 2015: $1,162,629Expenses 2015: $1,251,429Net Income 2015: -$88,8002015Revenue 2016: $1,186,764Expenses 2016: $1,225,617Net Income 2016: -$38,8532016Revenue 2017: $1,165,619Expenses 2017: $1,239,214Net Income 2017: -$73,5952017Revenue 2018: $1,297,345Expenses 2018: $1,296,560Net Income 2018: $7852018Revenue 2019: $1,523,043Expenses 2019: $1,449,548Net Income 2019: $73,4952019Revenue 2020: $1,092,167Expenses 2020: $1,037,329Net Income 2020: $54,8382020Revenue 2021: $1,478,343Expenses 2021: $1,313,026Net Income 2021: $165,3172021Revenue 2022: $1,242,787Expenses 2022: $1,310,955Net Income 2022: -$68,1682022Revenue 2023: $1,504,146Expenses 2023: $1,386,718Net Income 2023: $117,4282023Revenue 2024: $1,445,837Expenses 2024: $1,513,008Net Income 2024: -$67,1712024

Highlighted filing

2024

Revenue$1,445,837
Expenses$1,513,008
Net Income-$67,171

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.27$1.40$1.45$1.51$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.07$1.47$1.50$1.39$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.08$1.35$1.24$1.31$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.09$1.42$1.48$1.31$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.25$1.26$1.09$1.04$0.05
2019Summary only. Only limited summary data is available for this year.$1.28$0.08$1.20$1.52$1.45$0.07
2018Summary only. Only limited summary data is available for this year.$1.18$0.05$1.13$1.30$1.30$0.00
2017Summary only. Only limited summary data is available for this year.$1.19$0.06$1.13$1.17$1.24$0.07
2016Summary only. Only limited summary data is available for this year.$1.29$0.09$1.20$1.19$1.23$0.04
2015Summary only. Only limited summary data is available for this year.$1.35$0.11$1.24$1.16$1.25$0.09
2014Summary only. Only limited summary data is available for this year.$1.48$0.15$1.33$1.14$1.22$0.07
2013Summary only. Only limited summary data is available for this year.$1.63$0.22$1.40$1.25$1.20$0.05
2012Summary only. Only limited summary data is available for this year.$1.62$0.26$1.36$1.20$1.49$0.29
2011Summary only. Only limited summary data is available for this year.$1.64$0.31$1.34$1.19$1.19$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.0
Gross Receipts
$1,501,443
Mission and Program Overview

Mission

Assist all people with differing abilities to reach their highest potential. The organization offers support and training to those whom have the desire and potential for indpendent functioning in community vocational setting

Assist all people with differing abilities to reach their highest potential. The organization offers support and training to those whom have the desire and potential for independent functioning in community vocational setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$812,988$1,001,254▲ $188,266
Savings and Temporary Cash Investments$572,939$436,793▼ $136,146
Cash and Non-Interest-Bearing Accounts$-36,261$100,065▲ $136,326
Accounts Receivable$180,440$63,375▼ $117,065
Prepaid Expenses and Deferred Charges$6,576$11,743▲ $5,167
Total Assets$1,538,362$1,673,866▲ $135,504
Other Assets Total$1,680$60,636▲ $58,956
Liabilities
Mortgage Notes Payable Secured by Investment Property-$112,674-
Accounts Payable and Accrued Expenses$65,052$97,541▲ $32,489
Other Liabilities$1,695$59,207▲ $57,512
Total Liabilities$66,747$269,422▲ $202,675
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,471,615$1,404,444▼ $67,171
Total Net Assets Fund Balance$1,471,615$1,404,444▼ $67,171
Total Liabilities and Net Assets / Fund Balance$1,538,362$1,673,866▲ $135,504

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$589,086$634,791$1,223,877
Equipment$388,808$258,612$647,420
Land$23,360-$23,360
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah HillExecutive DiFT$81,594$16,754$98,348

Board Members and Trustees

NameTitle
Larry ShawChair
David MeyerVice Chair
Ben GrimsleyMember
Lynn DrewesMember
Wendy FritzMember
Mike NorbyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$23,294
Program Service Revenue
$1,418,403
Investment Income
$4,140
Other Revenue
$0
All Other Contributions
$22,494
Change in Net Assets
$-67,171

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,445,837
Total Revenue per Audited Statements
$1,445,837
Total Revenue per Form 990
$1,445,837
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,008,877
Other Expenses$504,131
Total Fundraising Expense$4,340
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$513,401$171,134-$684,535
Other Employee Benefits$135,344$26,313-$161,657
All Other Expenses$56,153$43,718$3,524$103,395
Current Officers, Directors, Trustees, and Key Employees$73,147$24,385$816$98,348
Depreciation Depletion$93,889--$93,889
Payroll Taxes$63,050$1,287-$64,337
Fees for Services Other$44,665--$44,665
Insurance$36,436$2,774-$39,210
Other Expenses$26,419$8,172-$26,419
Office Expenses$23,332--$23,332
Advertising$12,143--$12,143
Conferences and Meetings$3,780$4,912-$8,692
Interest-$2,899-$2,899
Travel$1,515--$1,515
Total Functional Expenses$1,223,074$285,594$4,340$1,513,008

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,513,008
Total Expenses per Audited Statements$1,513,008
Total Expenses per Form 990$1,513,008
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Other Reported Liabilities

LiabilityAmount
Lease Liability - Long-term$38,952
Lease Liability - Current$20,255
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

Form 990 will be provided to board members for review and approval at board meeting.

Form 990, Page 6, Part VI, Line 12C

The board of directors are aware and discuss issues that may involve the conflict of interest policy.

Form 990, Page 6, Part VI, Line 15A

Executive director compensation reviewed and approved by the board of directors annually.

Form 990, Page 6, Part VI, Line 19

Finance reports available upon request and policies are posted in the main building and are made available upon request.

Filing and Contact Details

Filer

Filer Name
Becker County Developmental
EIN
41-0915748
Phone
2188478206
Address
900 CENTRAL ST E, DETROIT LAKES, MN 56501

Signing Officer

Name
Larry Shaw
Title
Chair
Phone
2188478206
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Shaw
Formed
1967
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
25

Preparer

Firm
Clasen & Schiessl Cpas Ltd
Address
30954 GOVERNMENT DRIVE, PEQUOT LAKES, MN 56472
Preparer
Susan M Schiessl
Phone
2185685242
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Assist all people with differing abilities to reach their highest potential. The organization offers support and training to those whom have the desire and potential for independent functioning in community vocational settings.

Form 990, Page 2, Part III, Line 4A

Day training at the facility helps each client attain his/her highest level of ability, individualized programs focus on vocational training through work opportunities under contract work and community enclaves. Training in job seeking and resume development. Community integration includes restaurant skills, public transportation training and use of facilities such as the community center and senior center. Training in basic life skills. Semi-independent living service (sils) including training, supervision, assisting, monitoring and counseling are offered to enhance specialized individual support. Intent of sils is to provide more options to persons with disabilities for community based placement and integrated services. Persons with developmental disabilities should have the freedom to choose the most appropriate living environment and services to meet their needs. Individual employment opportunities provides training and follow-up services at the place of business if needed. Enclaves/work crews provide training to complete various job tasks in a community setting. Employment exploration services provides clients opportunity to explore their options to work. Working with employment development in helping with a search for job and follow-up with obtaining a job. Supporting clients in the community at their place of employment depending on enclave job through the organization or employment of their own hiring.

Raw XML AppendixShowing 400 of 422 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/Desc0DAY TRAINING AT THE FACILITY HELPS EACH CLIENT ATTAIN HIS/HER HIGHEST LEVEL OF ABILITY, INDIVIDUALIZED PROGRAMS FOCUS ON VOCATIONAL TRAINING THROUGH WORK OPPORTUNITIES UNDER CONTRACT WORK AND COMMUNITY ENCLAVES. TRAINING IN JOB SEEKING AND RESUME DEVELOPMENT. COMMUNITY INTEGRATION INCLUDES RESTAURANT SKILLS, PUBLIC TRANSPORTATION TRAINING AND USE OF FACILITIES SUCH AS THE COMMUNITY CENTER AND SENIOR CENTER. TRAINING IN BASIC LIFE SKILLS. SEMI-INDEPENDENT LIVING SERVICE (SILS) INCLUDING TRAINING, SUPERVISION, ASSISTING, MONITORING AND COUNSELING ARE OFFERED TO ENHANCE SPECIALIZED INDIVIDUAL SUPPORT. INTENT OF SILS IS TO PROVIDE MORE OPTIONS TO PERSONS WITH DISABILITIES FOR COMMUNITY BASED PLACEMENT AND INTEGRATED SERVICES. PERSONS WITH DEVELOPMENTAL DISABILITIES SHOULD HAVE THE FREEDOM TO CHOOSE THE MOST APPROPRIATE LIVING ENVIRONMENT AND SERVICES TO MEET THEIR NEEDS. INDIVIDUAL EMPLOYMENT OPPORTUNITIES PROVIDES TRAINING AND FOLLOW-UP SERVICES AT THE PLACE OF BUSINESS IF NEEDED. ENCLAVES/WORK CREWS PROVIDE TRAINING TO COMPLETE VARIOUS JOB TASKS IN A COMMUNITY SETTING. EMPLOYMENT EXPLORATION SERVICES PROVIDES CLIENTS OPPORTUNITY TO EXPLORE THEIR OPTIONS TO WORK. WORKING WITH EMPLOYMENT DEVELOPMENT IN HELPING WITH A SEARCH FOR JOB AND FOLLOW-UP WITH OBTAINING A JOB. SUPPORTING CLIENTS IN THE COMMUNITY AT THEIR PLACE OF EMPLOYMENT DEPENDING ON ENCLAVE JOB THROUGH THE ORGANIZATION OR EMPLOYMENT OF THEIR OWN HIRING.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSIST ALL PEOPLE WITH DIFFERING ABILITIES TO REACH THEIR HIGHEST POTENTIAL. THE ORGANIZATION OFFERS SUPPORT AND TRAINING TO THOSE WHOM HAVE THE DESIRE AND POTENTIAL FOR INDEPENDENT FUNCTIONING IN COMMUNITY VOCATIONAL SETTINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DAY TRAINING AT THE FACILITY HELPS EACH CLIENT ATTAIN HIS/HER HIGHEST LEVEL OF ABILITY, INDIVIDUALIZED PROGRAMS FOCUS ON VOCATIONAL TRAINING THROUGH WORK OPPORTUNITIES UNDER CONTRACT WORK AND COMMUNITY ENCLAVES. TRAINING IN JOB SEEKING AND RESUME DEVELOPMENT. COMMUNITY INTEGRATION INCLUDES RESTAURANT SKILLS, PUBLIC TRANSPORTATION TRAINING AND USE OF FACILITIES SUCH AS THE COMMUNITY CENTER AND SENIOR CENTER. TRAINING IN BASIC LIFE SKILLS. SEMI-INDEPENDENT LIVING SERVICE (SILS) INCLUDING TRAINING, SUPERVISION, ASSISTING, MONITORING AND COUNSELING ARE OFFERED TO ENHANCE SPECIALIZED INDIVIDUAL SUPPORT. INTENT OF SILS IS TO PROVIDE MORE OPTIONS TO PERSONS WITH DISABILITIES FOR COMMUNITY BASED PLACEMENT AND INTEGRATED SERVICES. PERSONS WITH DEVELOPMENTAL DISABILITIES SHOULD HAVE THE FREEDOM TO CHOOSE THE MOST APPROPRIATE LIVING ENVIRONMENT AND SERVICES TO MEET THEIR NEEDS. INDIVIDUAL EMPLOYMENT OPPORTUNITIES PROVIDES TRAINING AND FOLLOW-UP SERVICES AT THE PLACE OF BUSINESS IF NEEDED. ENCLAVES/WORK CREWS PROVIDE TRAINING TO COMPLETE VARIOUS JOB TASKS IN A COMMUNITY SETTING. EMPLOYMENT EXPLORATION SERVICES PROVIDES CLIENTS OPPORTUNITY TO EXPLORE THEIR OPTIONS TO WORK. WORKING WITH EMPLOYMENT DEVELOPMENT IN HELPING WITH A SEARCH FOR JOB AND FOLLOW-UP WITH OBTAINING A JOB. SUPPORTING CLIENTS IN THE COMMUNITY AT THEIR PLACE OF EMPLOYMENT DEPENDING ON ENCLAVE JOB THROUGH THE ORGANIZATION OR EMPLOYMENT OF THEIR OWN HIRING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WILL BE PROVIDED TO BOARD MEMBERS FOR REVIEW AND APPROVAL AT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS ARE AWARE AND DISCUSS ISSUES THAT MAY INVOLVE THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE DIRECTOR COMPENSATION REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCE REPORTS AVAILABLE UPON REQUEST AND POLICIES ARE POSTED IN THE MAIN BUILDING AND ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY SHAW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02188478206
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BECKER COUNTY DEVELOPMENTAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ACHIEVEMENT CENTER INC

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