Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Cedar Branch Developmental
EIN 41-1311051 • 501(c)3 • Owatonna, MN
Profile
To provide day treatment and habilitation services to persons living in mower county, mn who are mentally disabled, brain injured or related condition. Teaching work skills and life skills using occupational and physical therapy.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 13.1% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
99th percentile
Faster revenue growth than 99% of similar nonprofits.
Balance Sheet
Assets
Down$117,693
Down $30,985 (-21%) from 2023
Liabilities
Flat$1,046
Flat from 2023
Net Assets
Down$116,647
Down $30,985 (-21%) from 2023
Revenue
Up$1,118
Up $1,043 (+1391%) from 2023
Expenses
Down$32,103
Down $70,873 (-69%) from 2023
Net Income
Up-$30,985
Up $71,916 (+70%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $117,693
- Liabilities
- $1,046
- Net assets
- $116,647
- Revenue
- $1,118
- Expenses
- $32,103
- Net income
- -$30,985
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 27, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $1,118
Mission and Program Overview
Mission
To provide day treatment and habilitation services to persons living in mower county, minnesota who are mentally disabled, brain injured or related condition. Teaching work skills and life skills using occupational and physical therapy.
To provide day treatment and habilitation services to persons living in mower county, minnesota
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $56,553 | $32,583 | ▼ $23,970 |
| Savings and Temporary Cash Investments | $38,370 | $32,456 | ▼ $5,914 |
| Accounts Receivable | $27,676 | $27,676 | → $0 |
| Land, Buildings, and Equipment, Net | $26,079 | $24,978 | ▼ $1,101 |
| Total Assets | $148,678 | $117,693 | ▼ $30,985 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,046 | $1,046 | → $0 |
| Total Liabilities | $1,046 | $1,046 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $201,715 | $201,715 | → $0 |
| Net Assets Without Donor Restrictions | $-54,083 | $-85,068 | ▼ $30,985 |
| Total Net Assets Fund Balance | $147,632 | $116,647 | ▼ $30,985 |
| Total Liabilities and Net Assets / Fund Balance | $148,678 | $117,693 | ▼ $30,985 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $223,242 | $223,242 |
| Buildings | $5,381 | $173,618 | $178,999 |
| Equipment | $0 | $51,849 | $51,849 |
| Land | $19,597 | - | $19,597 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Steve Thorson | Executive Director | PT | $10,104 | $10,104 |
Board Members and Trustees
| Name | Title |
|---|---|
| George Percival | President |
| Anissa Jones | Vice President |
| Shirley Morgan | Secretary/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,057
- Program Service Revenue
- $0
- Investment Income
- $61
- Other Revenue
- $0
- All Other Contributions
- $1,057
- Change in Net Assets
- $-30,985
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $20,890 |
| Salaries, Compensation, and Employee Benefits | $11,213 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Insurance | $5,698 | $5,697 | - | $11,395 |
| Current Officers, Directors, Trustees, and Key Employees | $5,052 | $5,052 | - | $10,104 |
| Occupancy | $1,916 | $1,915 | - | $3,831 |
| Fees for Services Accounting | - | $3,683 | - | $3,683 |
| Depreciation Depletion | - | $1,101 | - | $1,101 |
| Other Salaries and Wages | $425 | $425 | - | $850 |
| Payroll Taxes | $130 | $129 | - | $259 |
| Office Expenses | - | $113 | - | $113 |
| Other Expenses | $36 | $35 | - | $71 |
| Total Functional Expenses | $13,606 | $18,497 | $0 | $32,103 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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, Part VI, Section A, Line 1A
“The executive committee consists of the president, vice-president, secretary, and treasurer. The executive committee shall have full power to manage and conduct the business of the corporation between meetings of the board of directors. All power granted to the board of directors by articles of incorporation, the by-laws, or by law may be exercised by the executive commitee, whether or not specifically so indicated in each case.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is reviewed and approved by the executive director.”
Form 990, Part VI, Section B, Line 12C
“Disclosure in the organization should be made to the chief executive officer (or if he/she is the one with the conflict, the to the board chair), who shall bring the matter to the attention of the board. Disclosure involving directors should be made to the board chair, (or if he/she is the one with the conflict, the to the board vice-chair) who shall bring these matters to the board. The board shall determine whether a conflict exists and in the case of an existing conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable to cedar branch developmental achievement center inc. The decision of the board on these matters will rest in their sole discretion, and their concern must be the welfare of cedear branch and the advancement of its purpose.”
Form 990, Part VI, Section B, Line 15A
“The executive director's salary is reviewed by the board of directors at annual meetings. The board members review information on comparable jobs. This process is documented in the board minutes annually. The process described here was last completed in 2024.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Cedar Branch Developmental Achievement
- EIN
- 41-1311051
- Phone
- 5074400796
- Address
- 3008 NORTHRIDGE LN NE, OWATONNA, MN 55060
Signing Officer
- Name
- Stephen Thorson
- Title
- Executive Director
- Phone
- 5074400796
- Signed
- 2025-05-27
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Stephen Thorson
- Formed
- 1975
- Legal Domicile
- Mn
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 1
- Volunteers
- 3
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 2689 COMMERCE DRIVE NW SUITE 201, ROCHESTER, MN 55901
- Preparer
- Katherine Lutzke CPA
- Phone
- 5072802300
Supplemental Narrative
Additional Explanations
Form 990, Part III, Line 3
“In process of closing non-profit due to covid related difficulties. No longer provided day treatment or habilitation services.”
Raw XML Appendix350 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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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 178999 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 51849 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 51849 |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 19597 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | IN PROCESS OF CLOSING NON-PROFIT DUE TO COVID RELATED DIFFICULTIES. NO LONGER PROVIDED DAY TREATMENT OR HABILITATION SERVICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE EXECUTIVE COMMITTEE CONSISTS OF THE PRESIDENT, VICE-PRESIDENT, SECRETARY, AND TREASURER. THE EXECUTIVE COMMITTEE SHALL HAVE FULL POWER TO MANAGE AND CONDUCT THE BUSINESS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. ALL POWER GRANTED TO THE BOARD OF DIRECTORS BY ARTICLES OF INCORPORATION, THE BY-LAWS, OR BY LAW MAY BE EXERCISED BY THE EXECUTIVE COMMITEE, WHETHER OR NOT SPECIFICALLY SO INDICATED IN EACH CASE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DISCLOSURE IN THE ORGANIZATION SHOULD BE MADE TO THE CHIEF EXECUTIVE OFFICER (OR IF HE/SHE IS THE ONE WITH THE CONFLICT, THE TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR, (OR IF HE/SHE IS THE ONE WITH THE CONFLICT, THE TO THE BOARD VICE-CHAIR) WHO SHALL BRING THESE MATTERS TO THE BOARD. THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF CEDEAR BRANCH AND THE ADVANCEMENT OF ITS PURPOSE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED BY THE BOARD OF DIRECTORS AT ANNUAL MEETINGS. THE BOARD MEMBERS REVIEW INFORMATION ON COMPARABLE JOBS. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES ANNUALLY. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 1A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 3008 NORTHRIDGE LN NE |
| IRS990/USAddress/CityNm | 0 | OWATONNA |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 55060 |
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| IRS990/WebsiteAddressTxt | 0 | N/A |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEPHEN THORSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5074400796 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CEDA |
| ReturnHeader/Filer/EIN | 0 | 411311051 |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | OWATONNA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55060 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 410746749 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CLIFTONLARSONALLEN LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2689 COMMERCE DRIVE NW SUITE 201 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55901 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5072802300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KATHERINE LUTZKE CPA |
| ReturnHeader/ReturnTs | 0 | 2025-06-16T13:24:39-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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