Civic Intelligence

Jackson County Developmental Achievement Center Inc.

990 • Fiscal year 2019 • EIN 41-0948798

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 22, 2020

PO Box 805Lakefield, MN 56150

(507) 662-6156

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.18x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

45th percentile

0.07x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

59th percentile

7.0%

Higher net margin than 59% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$407,309

Up $72,314 (+22%) from 2018

Net Assets

Up

$334,569

Up $74,193 (+28%) from 2018

Liabilities

Down

$72,740

Down $1,879 (-2.5%) from 2018

Revenue

Up

$1,064,959

Up $132,142 (+14%) from 2018

Expenses

Up

$990,766

Up $181,621 (+22%) from 2018

Net Income

Down

$74,193

Down $49,479 (-40%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $195,545Liabilities 2010: $20,399Net Assets 2010: $175,1462010Assets 2011: $173,642Liabilities 2011: $17,076Net Assets 2011: $156,5662011Assets 2012: $138,868Liabilities 2012: $14,781Net Assets 2012: $124,0872012Assets 2013: $113,293Liabilities 2013: $14,052Net Assets 2013: $99,2412013Assets 2014: $106,859Liabilities 2014: $14,460Net Assets 2014: $92,3992014Assets 2015: $162,116Liabilities 2015: $50,763Net Assets 2015: $111,3532015Assets 2016: $156,215Liabilities 2016: $44,584Net Assets 2016: $111,6312016Assets 2017: $223,639Liabilities 2017: $86,935Net Assets 2017: $136,7042017Assets 2018: $334,995Liabilities 2018: $74,619Net Assets 2018: $260,3762018Assets 2019: $407,309Liabilities 2019: $72,740Net Assets 2019: $334,5692019Assets 2020: $367,635Liabilities 2020: $79,261Net Assets 2020: $288,3742020Assets 2021: $550,634Liabilities 2021: $78,153Net Assets 2021: $472,4812021Assets 2022: $559,429Liabilities 2022: $88,236Net Assets 2022: $471,1932022Assets 2023: $563,215Liabilities 2023: $101,388Net Assets 2023: $461,8272023Assets 2024: $657,165Liabilities 2024: $46,031Net Assets 2024: $611,1342024

Highlighted filing

2019

Assets$407,309
Liabilities$72,740
Net Assets$334,569

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $331,041Expenses 2010: $352,092Net Income 2010: -$21,0512010Expenses 2011: $342,3912011Expenses 2012: $344,2862012Revenue 2013: $313,510Expenses 2013: $338,356Net Income 2013: -$24,8462013Revenue 2014: $342,443Expenses 2014: $349,285Net Income 2014: -$6,8422014Revenue 2015: $472,436Expenses 2015: $453,482Net Income 2015: $18,9542015Revenue 2016: $538,210Expenses 2016: $537,932Net Income 2016: $2782016Revenue 2017: $636,545Expenses 2017: $611,472Net Income 2017: $25,0732017Revenue 2018: $932,817Expenses 2018: $809,145Net Income 2018: $123,6722018Revenue 2019: $1,064,959Expenses 2019: $990,766Net Income 2019: $74,1932019Revenue 2020: $1,049,775Expenses 2020: $1,095,970Net Income 2020: -$46,1952020Revenue 2021: $1,553,104Expenses 2021: $1,368,997Net Income 2021: $184,1072021Revenue 2022: $1,862,366Expenses 2022: $1,863,654Net Income 2022: -$1,2882022Revenue 2023: $1,951,423Expenses 2023: $1,960,789Net Income 2023: -$9,3662023Revenue 2024: $2,550,403Expenses 2024: $2,401,096Net Income 2024: $149,3072024

Highlighted filing

2019

Revenue$1,064,959
Expenses$990,766
Net Income$74,193
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 22, 2020
Return Version
2019v5.0
Gross Receipts
$1,064,959
Mission and Program Overview

Mission

The organization's primary exempt purpose is to provide vocational opportunities for adults with developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$153,690$185,580▲ $31,890
Cash and Non-Interest-Bearing Accounts$101,309$98,682▼ $2,627
Savings and Temporary Cash Investments$32,650$77,500▲ $44,850
Accounts Receivable$46,806$45,547▼ $1,259
Prepaid Expenses and Deferred Charges$540--
Total Assets$334,995$407,309▲ $72,314
Liabilities
Mortgage Notes Payable Secured by Investment Property$57,564$44,480▼ $13,084
Accounts Payable and Accrued Expenses$17,055$28,260▲ $11,205
Total Liabilities$74,619$72,740▼ $1,879
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$260,376$334,569▲ $74,193
Total Net Assets Fund Balance$260,376$334,569▲ $74,193
Total Liabilities and Net Assets / Fund Balance$334,995$407,309▲ $72,314

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$112,093$212,590$324,683
Buildings$73,487$64,120$137,607
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jan HawkinsonChairperson
Curtis BaumgardVice Chair
Joni HansonMember
Julianne VolkMember
Nate BensonMember
Phil NasbyMember
John HansenSec/treasure
Revenue and Support

Revenue Composition

Contributions and Grants
$5,693
Program Service Revenue
$1,054,906
Investment Income
$145
Other Revenue
$4,215
All Other Contributions
$5,693
Change in Net Assets
$74,193

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,064,959
Total Revenue per Audited Statements
$1,064,959
Total Revenue per Form 990
$1,064,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$732,401
Other Expenses$258,365
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$554,889$87,362-$642,251
Payroll Taxes$76,241$6,673-$82,914
Insurance$50,234--$50,234
Depreciation Depletion$40,750--$40,750
Occupancy$25,030--$25,030
All Other Expenses$24,587--$24,587
Travel$24,247--$24,247
Other Expenses$9,070$5,578-$9,070
Pension Plan Contributions$5,491$1,745-$7,236
Information Technology$6,173--$6,173
Fees for Services Accounting-$5,090-$5,090
Interest$2,622--$2,622
Advertising$1,383--$1,383
Office Expenses$637--$637
Total Functional Expenses$884,318$106,448$0$990,766

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$990,766
Total Expenses per Audited Statements$990,766
Total Expenses per Form 990$990,766
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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, Page 6, Part VI, Line 11B

Auditor presents along with audit report at governing board meeting.

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

Directors or committee members that have a conflict of interest shall disclose all facts material to the conflict of interest. Also that person will not be counted in a quorum or will not vote on the matter and also will not be present in the meeting room when the vote takes place. This will also be reflected in the minutes of the meeting. Each person shall annually complete a disclosure form identifying any known relationships. The policy shall be reviewed annually by each board member.

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

BOARD APPROVAL

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

BOARD APPROVAL

Form 990, Page 6, Part VI, Line 19

Available upon request at the organization office.

Filing and Contact Details

Filer

Filer Name
Jackson County Day Activity Center
EIN
41-0948798
Phone
5076626156
Address
PO BOX 805, LAKEFIELD, MN 56150

Signing Officer

Name
Jan Hawkinson
Title
Chairperson
Phone
5076626156
Signed
2020-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jan Hawkinson
Formed
1968
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
65

Preparer

Firm
Meulebroeck Taubert & Co Pllp
Address
216 EAST MAIN ST, PIPESTONE, MN 56164
Preparer
Matt Taubert
Phone
5078254288
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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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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt03300
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03300
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03300
IRS990ScheduleA/OtherIncome170Grp/TotalAmt013200
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.82960
IRS990ScheduleA/PublicSupportPY170Pct00.86750
IRS990ScheduleA/PublicSupportTotal170Amt071531
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05693
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt013691
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt011415
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01611
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt039121
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt071531
IRS990ScheduleA/TotalSupportAmt086224
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt01293
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01293
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt073487
IRS990ScheduleD/BuildingsGrp/DepreciationAmt064120
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0137607
IRS990ScheduleD/EquipmentGrp/BookValueAmt0112093
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0212590
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0324683
IRS990ScheduleD/ExpensesSubtotalAmt0990766
IRS990ScheduleD/RevenueSubtotalAmt01064959
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0185580
IRS990ScheduleD/TotalExpensesPerForm990Amt0990766
IRS990ScheduleD/TotalRevenuePerForm990Amt01064959
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01064959
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0990766
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AUDITOR PRESENTS ALONG WITH AUDIT REPORT AT GOVERNING BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS OR COMMITTEE MEMBERS THAT HAVE A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. ALSO THAT PERSON WILL NOT BE COUNTED IN A QUORUM OR WILL NOT VOTE ON THE MATTER AND ALSO WILL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE TAKES PLACE. THIS WILL ALSO BE REFLECTED IN THE MINUTES OF THE MEETING. EACH PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY KNOWN RELATIONSHIPS. THE POLICY SHALL BE REVIEWED ANNUALLY BY EACH BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST AT THE ORGANIZATION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0334995
IRS990/TotalAssetsEOYAmt0407309
IRS990/TotalAssetsGrp/BOYAmt0334995
IRS990/TotalAssetsGrp/EOYAmt0407309
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05693
IRS990/TotalEmployeeCnt065
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0106448
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0884318
IRS990/TotalFunctionalExpensesGrp/TotalAmt0990766
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt074619
IRS990/TotalLiabilitiesEOYAmt072740
IRS990/TotalLiabilitiesGrp/BOYAmt074619
IRS990/TotalLiabilitiesGrp/EOYAmt072740
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0260376
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0334569
IRS990/TotalProgramServiceExpensesAmt0884318
IRS990/TotalProgramServiceRevenueAmt01054906
IRS990/TotalRevenueGrp/ExclusionAmt04360
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01054906
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01064959
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0334995
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0407309
IRS990/TravelGrp/ProgramServicesAmt024247
IRS990/TravelGrp/TotalAmt024247
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 805
IRS990/USAddress/CityNm0LAKEFIELD
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056150
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0JACKSONCOUNTYDAC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAN HAWKINSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum05076626156
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JACKSON COUNTY DAY ACTIVITY CENTER
ReturnHeader/Filer/BusinessNameControlTxt0JACK
ReturnHeader/Filer/EIN0410948798
ReturnHeader/Filer/PhoneNum05076626156
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 805
ReturnHeader/Filer/USAddress/CityNm0LAKEFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056150
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05F6ACCE3341A8AEEC1F3074BB429AEC032AC1229
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07D64FFC3372EE9921C959AD75214D61D8CC28D88
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.76.131.103
ReturnHeader/FilingSecurityInformation/IPDt02020-10-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:04:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411987097
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MEULEBROECK TAUBERT & CO PLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0216 EAST MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PIPESTONE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056164
ReturnHeader/PreparerPersonGrp/PhoneNum05078254288
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATT TAUBERT
ReturnHeader/ReturnTs02020-10-30T10:04:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.05$0.61$2.55$2.40$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.56$0.10$0.46$1.95$1.96$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.56$0.09$0.47$1.86$1.86$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.08$0.47$1.55$1.37$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.37$0.08$0.29$1.05$1.10$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.07$0.33$1.06$0.99$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.07$0.26$0.93$0.81$0.12
2017Summary only. Only limited summary data is available for this year.$0.22$0.09$0.14$0.64$0.61$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.04$0.11$0.54$0.54$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.05$0.11$0.47$0.45$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.09$0.34$0.35$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.10$0.31$0.34$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.01$0.12$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.02$0.16$0.34
2010Summary only. Only limited summary data is available for this year.$0.20$0.02$0.18$0.33$0.35$0.02