Civic Intelligence

Lake County Developmental Achievement Center Inc.

990 • Fiscal year 2018 • EIN 41-0973700

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

Organization ProfileLCDAC.ORG
626 Second AvenueTwo Harbors, MN 55616

(218) 834-5767

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.20x

Higher debt load relative to assets than 72% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.25x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

25th percentile

-7.1%

Higher net margin than 25% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

71st percentile

$60,629

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

22nd percentile

-7.3%

Faster asset growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$910,694

Down $71,813 (-7.3%) from 2017

Net Assets

Down

$731,218

Down $50,460 (-6.5%) from 2017

Liabilities

Down

$179,476

Down $21,353 (-11%) from 2017

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin25th percentile

Revenue

Down

$714,936

Down $96,804 (-12%) from 2017

Expenses

Up

$765,396

Up $5,946 (+0.8%) from 2017

Net Income

Down

-$50,460

Down $102,750 (-197%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$1.5M$1.0M$500K$0Assets 2011: $303,906Liabilities 2011: $13,506Net Assets 2011: $290,4002011Assets 2012: $326,526Liabilities 2012: $16,250Net Assets 2012: $310,2762012Assets 2013: $424,499Liabilities 2013: $19,720Net Assets 2013: $404,7792013Assets 2014: $500,290Liabilities 2014: $21,509Net Assets 2014: $478,7812014Assets 2015: $581,949Liabilities 2015: $15,594Net Assets 2015: $566,3552015Assets 2016: $966,550Liabilities 2016: $237,162Net Assets 2016: $729,3882016Assets 2017: $982,507Liabilities 2017: $200,829Net Assets 2017: $781,6782017Assets 2018: $910,694Liabilities 2018: $179,476Net Assets 2018: $731,2182018Assets 2019: $906,002Liabilities 2019: $156,388Net Assets 2019: $749,6142019Assets 2020: $929,601Liabilities 2020: $248,345Net Assets 2020: $681,2562020Assets 2021: $1,047,769Liabilities 2021: $190,277Net Assets 2021: $857,4922021Assets 2022: $1,242,558Liabilities 2022: $72,619Net Assets 2022: $1,169,9392022Assets 2023: $1,328,397Liabilities 2023: $22,432Net Assets 2023: $1,305,9652023Assets 2024: $1,401,693Liabilities 2024: $34,827Net Assets 2024: $1,366,8662024

Highlighted filing

2018

Assets$910,694
Liabilities$179,476
Net Assets$731,218
Open 2018 Filing

Operations Trend

Revenue Growth22nd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $694,358Expenses 2011: $684,270Net Income 2011: $10,0882011Expenses 2012: $668,9582012Revenue 2013: $715,317Expenses 2013: $620,814Net Income 2013: $94,5032013Revenue 2014: $764,896Expenses 2014: $705,685Net Income 2014: $59,2112014Revenue 2015: $856,729Expenses 2015: $769,155Net Income 2015: $87,5742015Revenue 2016: $936,622Expenses 2016: $773,589Net Income 2016: $163,0332016Revenue 2017: $811,740Expenses 2017: $759,450Net Income 2017: $52,2902017Revenue 2018: $714,936Expenses 2018: $765,396Net Income 2018: -$50,4602018Revenue 2019: $755,733Expenses 2019: $737,337Net Income 2019: $18,3962019Revenue 2020: $564,838Expenses 2020: $633,196Net Income 2020: -$68,3582020Revenue 2021: $877,817Expenses 2021: $701,581Net Income 2021: $176,2362021Revenue 2022: $1,029,620Expenses 2022: $717,173Net Income 2022: $312,4472022Revenue 2023: $867,409Expenses 2023: $731,383Net Income 2023: $136,0262023Revenue 2024: $775,709Expenses 2024: $714,808Net Income 2024: $60,9012024

Highlighted filing

2018

Revenue$714,936
Expenses$765,396
Net Income-$50,460
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 1, 2019
Return Version
2018v3.1
Gross Receipts
$714,936
Mission and Program Overview

Mission

Provide a range of quality services to promote growth and development in persons with developmental disabilities or related conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$436,709$407,153▼ $29,556
Savings and Temporary Cash Investments$359,685$367,763▲ $8,078
Cash and Non-Interest-Bearing Accounts$117,612$60,923▼ $56,689
Accounts Receivable$46,892$50,124▲ $3,232
Prepaid Expenses and Deferred Charges$18,209$23,731▲ $5,522
Inventories for Sale or Use$2,400--
Investments Other Securities$1,000$1,000→ $0
Total Assets$982,507$910,694▼ $71,813
Liabilities
Mortgage Notes Payable Secured by Investment Property$183,806$163,361▼ $20,445
Accounts Payable and Accrued Expenses$17,023$16,115▼ $908
Total Liabilities$200,829$179,476▼ $21,353
Net Assets / Fund Balance
Unrestricted Net Assets$773,484$719,530▼ $53,954
Temporarily Rstr Net Assets$8,194$11,688▲ $3,494
Total Net Assets Fund Balance$781,678$731,218▼ $50,460
Total Liabilities and Net Assets / Fund Balance$982,507$910,694▼ $71,813

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$308,611$28,347$336,958
Equipment$29,186$82,489$111,675
Land$63,000-$63,000
Other Land Buildings$6,356$22,136$28,492
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle McdonaldCo-directorFT$51,971$8,658$60,629
Cheryl HedineCo-directorFT$47,695$11,314$59,009

Board Members and Trustees

NameTitle
Amy StarkChair
Mike GabouryVice Chair
Fran SchillingDirector
Janet LampiDirector
Bill HermansonSecretary
Jody ZasteraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$671,510
Program Service Revenue
$40,336
Investment Income
$-9
Other Revenue
$3,099
All Other Contributions
$22,102
Change in Net Assets
$-50,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$561,976
Other Expenses$203,420
Total Fundraising Expense$2,044
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$327,589$13,044-$340,633
Current Officers, Directors, Trustees, and Key Employees$77,249$51,500-$128,749
Other Employee Benefits$54,180$270-$54,450
Travel$50,001--$50,001
Payroll Taxes$28,303$4,075-$32,378
Depreciation Depletion$30,453$1,603-$32,056
Fees for Services Other-$31,902-$31,902
Insurance$24,874$2,734-$27,608
Office Expenses$15,060$4,562-$19,622
Occupancy$9,317$490-$9,807
Interest-$9,113-$9,113
Fees for Services Accounting-$6,025-$6,025
Pension Plan Contributions$5,766--$5,766
Conferences and Meetings-$4,790-$4,790
Other Expenses$10,452-$2,044$2,044
Total Functional Expenses$633,244$130,108$2,044$765,396
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
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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 is made available to all board members for review prior to filing.”

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

“All wage/compensation decisions are approved by the board of directors at the time of hiring. Wage/compensation increases coincide with increases in per diem rates from the state. Any increases in wage/compensation are made across the board to all employees with the approval of the board of directors.”

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

“All wage/compensation decisions are approved by the board of directors at the time of hiring. Wage/compensation increases coincide with increases in per diem rates from the state. Any increases in wage/compensation are made across the board to all employees with the approval of the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request at the business office during normal business hours.”

Filing and Contact Details

Filer

Filer Name
Lake County Developmental
EIN
41-0973700
Phone
2188345767
Address
626 SECOND AVENUE, TWO HARBORS, MN 55616

Signing Officer

Name
Bill Hermanson
Title
President
Phone
2188345767
Signed
2019-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Hermanson
Formed
1971
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
46
Volunteers
19

Preparer

Firm
Esterbrooks Scott Signorelli Etal Ltd
Address
302 W SUPERIOR ST STE200, DULUTH, MN 55802
Preparer
Michael a Pederson
Phone
2187276846
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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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IRS990/ProgSrvcAccomActy3Grp/Desc0THE LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER OPERATES A CHORE CREW, IN WHICH TRAINED STAFF WORK WITH DISABLED ADULTS DOING LAWN CARE, SNOW REMOVAL, AND RECYCLING PICK-UPS FOR LOCAL CUSTOMERS.
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt028347
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0336958
IRS990ScheduleD/EquipmentGrp/BookValueAmt029186
IRS990ScheduleD/EquipmentGrp/DepreciationAmt082489
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0111675
IRS990ScheduleD/LandGrp/BookValueAmt063000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt063000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06356
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt022136
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt028492
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0407153
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL WAGE/COMPENSATION DECISIONS ARE APPROVED BY THE BOARD OF DIRECTORS AT THE TIME OF HIRING. WAGE/COMPENSATION INCREASES COINCIDE WITH INCREASES IN PER DIEM RATES FROM THE STATE. ANY INCREASES IN WAGE/COMPENSATION ARE MADE ACROSS THE BOARD TO ALL EMPLOYEES WITH THE APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL WAGE/COMPENSATION DECISIONS ARE APPROVED BY THE BOARD OF DIRECTORS AT THE TIME OF HIRING. WAGE/COMPENSATION INCREASES COINCIDE WITH INCREASES IN PER DIEM RATES FROM THE STATE. ANY INCREASES IN WAGE/COMPENSATION ARE MADE ACROSS THE BOARD TO ALL EMPLOYEES WITH THE APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0VEH LICENS
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IRS990/TotalGrossUBIAmt00
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Document Assets

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Filings

Displayed year

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

Open filing
Assets
$910,694
Liabilities
$179,476
Net assets
$731,218
Revenue
$714,936
Expenses
$765,396
Net income
-$50,460
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.03$1.37$0.78$0.71$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.02$1.31$0.87$0.73$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.07$1.17$1.03$0.72$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.19$0.86$0.88$0.70$0.18
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.25$0.68$0.56$0.63$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.16$0.75$0.76$0.74$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.18$0.73$0.71$0.77$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.20$0.78$0.81$0.76$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.24$0.73$0.94$0.77$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.02$0.57$0.86$0.77$0.09
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.02$0.48$0.76$0.71$0.06
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.42$0.02$0.40$0.72$0.62$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.02$0.31$0.67
2011Summary only. Only limited summary data is available for this year.$0.30$0.01$0.29$0.69$0.68$0.01