Civic Intelligence

Lake County Developmental Achievement Center Inc.

990 • Fiscal year 2024 • EIN 41-0973700

Jan 01, 2024 to Dec 31, 2024 • Filed on May 27, 2025

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

40th percentile

0.02x

Higher debt load relative to assets than 40% of similar nonprofits.

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

Liabilities / Revenue

42nd percentile

0.04x

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

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

Net Margin

57th percentile

7.9%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

60th percentile

$85,792

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

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

Asset Growth

54th percentile

5.5%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

21st percentile

-11%

Faster revenue growth than 21% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$1,401,693

Up $73,296 (+5.5%) from 2023

Net Assets

Up

$1,366,866

Up $60,901 (+4.7%) from 2023

Liabilities

Up

$34,827

Up $12,395 (+55%) from 2023

Revenue And Expenses
Liabilities / Revenue42nd percentileNet Margin57th percentile

Revenue

Down

$775,709

Down $91,700 (-11%) from 2023

Expenses

Down

$714,808

Down $16,575 (-2.3%) from 2023

Net Income

Down

$60,901

Down $75,125 (-55%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth54th 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

2024

Assets$1,401,693
Liabilities$34,827
Net Assets$1,366,866
Open 2024 Filing

Operations Trend

Revenue Growth21st 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

2024

Revenue$775,709
Expenses$714,808
Net Income$60,901
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 27, 2025
Return Version
2024v5.0
Gross Receipts
$781,661
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
Savings and Temporary Cash Investments$659,598$712,840▲ $53,242
Land, Buildings, and Equipment, Net$399,141$410,490▲ $11,349
Accounts Receivable$91,240$127,867▲ $36,627
Pledges and Grants Receivable$74,552$74,552→ $0
Cash and Non-Interest-Bearing Accounts$86,998$57,019▼ $29,979
Prepaid Expenses and Deferred Charges$15,868$17,925▲ $2,057
Investments Other Securities$1,000$1,000→ $0
Total Assets$1,328,397$1,401,693▲ $73,296
Liabilities
Accounts Payable and Accrued Expenses$22,432$34,827▲ $12,395
Total Liabilities$22,432$34,827▲ $12,395
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,275,325$1,333,726▲ $58,401
Net Assets With Donor Restrictions$30,640$33,140▲ $2,500
Total Net Assets Fund Balance$1,305,965$1,366,866▲ $60,901
Total Liabilities and Net Assets / Fund Balance$1,328,397$1,401,693▲ $73,296

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$290,456$121,479$411,935
Equipment$57,034$153,053$210,087
Land$63,000-$63,000
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle McdonaldExecutive DiFT$69,861$15,931$85,792
Brenda WoodFinance & AdFT$52,974$11,012$63,986

Board Members and Trustees

NameTitle
Patty CarterChair
Jean ShoquistDirector
Marion CarrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$32,691
Program Service Revenue
$705,627
Investment Income
$36,804
Other Revenue
$587
All Other Contributions
$14,191
Change in Net Assets
$60,901

Audited Revenue Reconciliation

Revenue per Audited Statements
$775,709
Total Revenue per Audited Statements
$775,709
Total Revenue per Form 990
$775,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$566,598
Other Expenses$148,210
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$293,857$30,483-$324,340
Current Officers, Directors, Trustees, and Key Employees$43,915$105,863-$149,778
Other Employee Benefits$48,663$3,901-$52,564
Depreciation Depletion$40,642$2,139-$42,781
Payroll Taxes$26,133$9,307-$35,440
Travel$27,159--$27,159
Insurance$23,505$2,045-$25,550
Office Expenses$17,276$2,298-$19,574
Occupancy$8,317$438-$8,755
Fees for Services Accounting-$8,500-$8,500
Pension Plan Contributions$3,608$868-$4,476
Other Expenses$1,382$8,254-$1,382
Total Functional Expenses$540,712$174,096$0$714,808

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$714,808
Total Expenses per Audited Statements$714,808
Total Expenses per Form 990$714,808
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
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
No
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 for the executive director are made by 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
Patty Carter
Title
Chair
Phone
2188345767
Signed
2025-05-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patty Carter
Formed
1971
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
3
Employees
34
Volunteers
5

Preparer

Firm
Esterbrooks Cpas Ltd
Address
302 W SUPERIOR ST STE200, DULUTH, MN 55802
Preparer
Michael a Pederson
Phone
2187276846
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Lake county developmental achievement center, inc. (dac) is a licensed non-profit provider of employment and day support services for adults over 18 years of age and who are diagnosed with intellectual and developmental disabilities. Our mission is: to support each individual achieve the highest level of independence”

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

“Provide a range of quality services to promote growth and development in adults (18 years and older) with developmental and intellectual disabilities.”

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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, INC. (DAC) OPERATES A CHORE CREW WHERE PROGRAM STAFF WORK WITH INDIVIDUALS WHO ARE PAID TO WORK IN LAWN CARE, SNOW REMOVAL, AND RECYCLING PICKUPS FOR AREA BUSINESSES AND COMMUNITY MEMBERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt018736
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt07720
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE A RANGE OF QUALITY SERVICES TO PROMOTE GROWTH AND DEVELOPMENT IN ADULTS (18 YEARS AND OLDER) WITH DEVELOPMENTAL AND INTELLECTUAL DISABILITIES.
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IRS990/PYOtherRevenueAmt09372
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IRS990/PYTotalExpensesAmt0731383
IRS990/PYTotalRevenueAmt0867409
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IRS990/ReconcilationRevenueExpnssAmt060901
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0126941
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0641293
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt016153
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0641293
IRS990ScheduleA/TotalSupportAmt0740315
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0290456
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0121479
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0411935
IRS990ScheduleD/EquipmentGrp/BookValueAmt057034
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0153053
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0210087
IRS990ScheduleD/ExpensesSubtotalAmt0714808
IRS990ScheduleD/LandGrp/BookValueAmt063000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt063000
IRS990ScheduleD/RevenueSubtotalAmt0775709
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0410490
IRS990ScheduleD/TotalExpensesPerForm990Amt0714808
IRS990ScheduleD/TotalRevenuePerForm990Amt0775709
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0775709
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0714808
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER, INC. (DAC) IS A LICENSED NON-PROFIT PROVIDER OF EMPLOYMENT AND DAY SUPPORT SERVICES FOR ADULTS OVER 18 YEARS OF AGE AND WHO ARE DIAGNOSED WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. OUR MISSION IS: TO SUPPORT EACH INDIVIDUAL ACHIEVE THE HIGHEST LEVEL OF INDEPENDENCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDE A RANGE OF QUALITY SERVICES TO PROMOTE GROWTH AND DEVELOPMENT IN ADULTS (18 YEARS AND OLDER) WITH DEVELOPMENTAL AND INTELLECTUAL DISABILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL WAGE/COMPENSATION DECISIONS FOR THE EXECUTIVE DIRECTOR ARE MADE BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0true
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0VEH LICENS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0PIVOT-AL INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt041830
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0158416
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0629 7TH AVE SUITE 9
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0TWO HARBORS
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd055616
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01401693
IRS990/TotalAssetsGrp/BOYAmt01328397
IRS990/TotalAssetsGrp/EOYAmt01401693
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt032691
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0174096
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0540712
IRS990/TotalFunctionalExpensesGrp/TotalAmt0714808
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022432
IRS990/TotalLiabilitiesEOYAmt034827
IRS990/TotalLiabilitiesGrp/BOYAmt022432
IRS990/TotalLiabilitiesGrp/EOYAmt034827
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01305965
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01366866
IRS990/TotalOtherCompensationAmt026943
IRS990/TotalProgramServiceExpensesAmt0540712
IRS990/TotalProgramServiceRevenueAmt0705627
IRS990/TotalReportableCompFromOrgAmt0122835
IRS990/TotalRevenueGrp/ExclusionAmt036804
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0706214
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0775709
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01328397
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01401693
IRS990/TravelGrp/ProgramServicesAmt027159
IRS990/TravelGrp/TotalAmt027159
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0626 SECOND AVENUE
IRS990/USAddress/CityNm0TWO HARBORS
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IRS990/USAddress/ZIPCd055616
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,401,693
Liabilities
$34,827
Net assets
$1,366,866
Revenue
$775,709
Expenses
$714,808
Net income
$60,901
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

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