Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
990 • Fiscal year 2024 • EIN 51-0185463
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
48th percentile
Higher debt load relative to assets than 48% of similar nonprofits.
Liabilities / Revenue
51st percentile
Higher debt load relative to revenue than 51% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 6.2% of source-year revenue.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Up$2,353,484
Up $62,874 (+2.7%) from 2023
Net Assets
Up$2,234,401
Up $49,166 (+2.2%) from 2023
Liabilities
Up$119,083
Up $13,708 (+13%) from 2023
Revenue
Up$1,470,871
Up $145,218 (+11%) from 2023
Expenses
Up$1,421,705
Up $10,859 (+0.8%) from 2023
Net Income
Up$49,166
Up $134,359 (+158%) from 2023
Provide a developmental achievement center for the benefit of handicapped persons. Handicapped persons who are capable are taught work-related skills.
The northern cass developmental achievement center provides vocational training and job placements to adults with developmental disabilities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,514,177 | $1,639,546 | ▲ $125,369 |
| Land, Buildings, and Equipment, Net | $695,038 | $600,536 | ▼ $94,502 |
| Accounts Receivable | $66,723 | $98,730 | ▲ $32,007 |
| Investments in Publicly Traded Securities | $8,654 | $8,654 | → $0 |
| Inventories for Sale or Use | $2,500 | $2,500 | → $0 |
| Prepaid Expenses and Deferred Charges | $1,776 | $1,776 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $1,742 | $1,742 | → $0 |
| Total Assets | $2,290,610 | $2,353,484 | ▲ $62,874 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $105,375 | $119,083 | ▲ $13,708 |
| Total Liabilities | $105,375 | $119,083 | ▲ $13,708 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,185,235 | $2,234,401 | ▲ $49,166 |
| Total Net Assets Fund Balance | $2,185,235 | $2,234,401 | ▲ $49,166 |
| Total Liabilities and Net Assets / Fund Balance | $2,290,610 | $2,353,484 | ▲ $62,874 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $394,332 | $1,024,350 | $1,418,682 |
| Other Land Buildings | $79,566 | $388,555 | $468,121 |
| Equipment | $8,983 | $110,463 | $119,446 |
| Leasehold Improvements | $55,405 | $27,890 | $83,295 |
| Land | $62,250 | - | $62,250 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jane Boutwell | Executive Director | FT | $76,854 | $14,570 | $91,424 |
| Name | Title |
|---|---|
| Kris Kolkin | Chairperson |
| Margie Richardson | Vice-chair |
| Andy Branham | Director |
| Bob Nemgar | Director |
| Sara Basset | Director |
| Charles Grolla | Former Director |
| Mike Kerrigan | Treasurer |
| Contribution Type | Reported Amount | Valuation Method |
|---|---|---|
| Clothing and Household Goods | $29,053 | Estimate Fair Market Val |
| Total Noncash Contributions | $29,053 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,063,492 |
| Other Expenses | $358,213 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $451,032 | $250,972 | - | $702,004 |
| Other Employee Benefits | $137,466 | $70,737 | - | $208,203 |
| Depreciation Depletion | $80,326 | $14,176 | - | $94,502 |
| Current Officers, Directors, Trustees, and Key Employees | $73,139 | $18,285 | - | $91,424 |
| Payroll Taxes | $40,525 | $21,336 | - | $61,861 |
| Insurance | $52,478 | $6,487 | - | $58,965 |
| Occupancy | $30,982 | $5,467 | - | $36,449 |
| Office Expenses | $31,315 | $5,033 | - | $36,348 |
| Fees for Services Accounting | - | $22,160 | - | $22,160 |
| Other Expenses | $9,523 | $1,680 | - | $11,203 |
| All Other Expenses | $6,595 | $1,164 | - | $7,759 |
| Travel | $1,808 | $319 | - | $2,127 |
| Total Functional Expenses | $1,003,889 | $417,816 | $0 | $1,421,705 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,432,506 |
| Expenses per Audited Statements | $1,421,705 |
| Total Expenses per Form 990 | $1,421,705 |
| Expenses Not Reported on Form 990 | $10,801 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The board of directors receives the form 990 from the executive director to review and approve. If the return is correct it is approved and sent to the proper taxing authority.”
“All required documents to be made public are available upon request.”
“The organization has adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The organization has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the organizations financial condition, results of operations or cash flows. Accordingly, northern cass d.a.c. Has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2024.”
“Cost of goods sold - client wages -10,801. Contributions of nonfinancial assets -29,053.”
“Cost of goods sold - client wages 10,801.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 105375 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 119083 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 66723 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 98730 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE NORTHERN CASS DEVELOPMENTAL ACHIEVEMENT CENTER PROVIDES VOCATIONAL TRAINING AND JOB PLACEMENTS TO ADULTS WITH DEVELOPMENTAL DISABILITIES. |
| IRS990/AllOtherContributionsAmt | 0 | 41421 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1164 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6595 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 7759 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JANE BOUTWELL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2185471121 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | NORTHERN CASS DAC |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WALKER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 56484 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1742 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1742 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 18285 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 73139 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 91424 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 39854 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 41421 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 35168 |
| IRS990/CYOtherExpensesAmt | 0 | 358213 |
| IRS990/CYOtherRevenueAmt | 0 | 2938 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1391344 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 49166 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1063492 |
| IRS990/CYTotalExpensesAmt | 0 | 1421705 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1470871 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 14176 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 80326 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 94502 |
| IRS990/Desc | 0 | DEVELOPMENTALLY DISABLED ADULTS RECEIVE SERVICES 5 DAYS PER WEEK. PARTICIPANTS ARE TAUGHT VOCATIONAL SKILLS IN A STRUCTURED SETTING. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 36 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1003889 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 22160 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22160 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 14570 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BOB NEMGAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SARA BASSET |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANDY BRANHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KRIS KOLKIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MIKE KERRIGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHARLES GROLLA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARGIE RICHARDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JANE BOUTWELL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 76854 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | FORMER DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE-CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1976 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1510725 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 42792 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6487 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 52478 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 58965 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 2500 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 2500 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 35168 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 35168 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 8654 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 8654 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1551258 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 695038 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 600536 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2151794 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROVIDE A DEVELOPMENTAL ACHIEVEMENT CENTER FOR THE BENEFIT OF HANDICAPPED PERSONS. HANDICAPPED PERSONS WHO ARE CAPABLE ARE TAUGHT WORK-RELATED SKILLS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2185235 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2234401 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2938 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2938 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2185235 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2234401 |
| IRS990/NoncashContributionsAmt | 0 | 29053 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5467 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 30982 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 36449 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 5033 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 31315 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 36348 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 70737 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 137466 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 208203 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACT TRANSPORTATION |
| IRS990/OtherExpensesGrp/Desc | 1 | VEHICLE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | MAINT & REPAIR |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1680 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 41537 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 34894 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 12269 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9523 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 41537 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 34894 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 12269 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11203 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 250972 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 451032 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 702004 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 21336 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 40525 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 61861 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1776 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1776 |
| IRS990/PrincipalOfficerNm | 0 | JANE BOUTWELL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624310 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STATE/COUNTY PER DIEM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1391344 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1391344 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 42130 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 28359 |
| IRS990/PYOtherExpensesAmt | 0 | 353889 |
| IRS990/PYOtherRevenueAmt | 0 | -5953 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1261117 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -85193 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1056957 |
| IRS990/PYTotalExpensesAmt | 0 | 1410846 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1325653 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 49166 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1394282 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1514177 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1639546 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1432765 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1275406 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1640079 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1638507 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 993594 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 6980351 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 35168 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 27782 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9342 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 15957 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 14523 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 102772 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 202305 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98550 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98810 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 6980351 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1432765 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1275406 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1640079 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1638507 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 993594 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 6980351 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 7083123 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 394332 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1024350 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1418682 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 8983 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 110463 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 119446 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 10801 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1421705 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 62250 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 55405 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 27890 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 83295 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 10801 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 79566 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 388555 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 468121 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -39854 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -39854 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1510725 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATIONS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, NORTHERN CASS D.A.C. HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2024. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD - CLIENT WAGES -10,801. CONTRIBUTIONS OF NONFINANCIAL ASSETS -29,053. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COST OF GOODS SOLD - CLIENT WAGES 10,801. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1421705 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1470871 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1510725 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1432506 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | 0 |
| IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt | 0 | ESTIMATE FAIR MARKET VAL |
| IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt | 0 | 29053 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | 0 |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF DIRECTORS RECEIVES THE FORM 990 FROM THE EXECUTIVE DIRECTOR TO REVIEW AND APPROVE. IF THE RETURN IS CORRECT IT IS APPROVED AND SENT TO THE PROPER TAXING AUTHORITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL REQUIRED DOCUMENTS TO BE MADE PUBLIC ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 2353484 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2290610 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2353484 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 41421 |
| IRS990/TotalEmployeeCnt | 0 | 36 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 417816 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1003889 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1421705 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 105375 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 119083 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 105375 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 119083 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2185235 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2234401 |
| IRS990/TotalOtherCompensationAmt | 0 | 14570 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1003889 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1391344 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 76854 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 35168 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1394282 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1470871 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2290610 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2353484 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 319 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1808 |
| IRS990/TravelGrp/TotalAmt | 0 | 2127 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 1329 |
| IRS990/USAddress/CityNm | 0 | WALKER |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 56484 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.NORTHERNCASSDACBEMIDJI.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JANE BOUTWELL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2182243338 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NORTHERN CASS DAC INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NORT |
| ReturnHeader/Filer/EIN | 0 | 510185463 |
| ReturnHeader/Filer/PhoneNum | 0 | 2182243338 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.