Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
EIN 51-0188257 • 501(c)3 • Pine River, MN
Profile
Provide a day care program for developmentally disabled adults who live in the community which include educational, recreational, and pre-vocational training.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
63rd percentile
Higher net margin than 63% of similar nonprofits.
Top Officer Pay
65th percentile
Higher top officer pay than 65% of similar nonprofits.
Top officer pay equals 7.2% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Assets
Up$1,480,179
Up $160,432 (+12%) from 2023
Liabilities
Up$17,023
Up $6,236 (+58%) from 2023
Net Assets
Up$1,463,156
Up $154,196 (+12%) from 2023
Revenue
Up$1,331,385
Up $22,045 (+1.7%) from 2023
Expenses
Up$1,177,189
Up $95,248 (+8.8%) from 2023
Net Income
Down$154,196
Down $73,203 (-32%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Provide a day care program for developmentally disabled adults who live in the community which consists of educational, recreational, and pre- vocational training.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $783,234 | $1,044,811 | ▲ $261,577 |
| Land, Buildings, and Equipment, Net | $267,201 | $282,625 | ▲ $15,424 |
| Accounts Receivable | $248,563 | $112,301 | ▼ $136,262 |
| Prepaid Expenses and Deferred Charges | $16,102 | $32,634 | ▲ $16,532 |
| Cash and Non-Interest-Bearing Accounts | $100 | $100 | → $0 |
| Total Assets | $1,319,747 | $1,480,179 | ▲ $160,432 |
| Other Assets Total | $4,547 | $7,708 | ▲ $3,161 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $10,607 | $16,843 | ▲ $6,236 |
| Deferred Revenue | $180 | $180 | → $0 |
| Total Liabilities | $10,787 | $17,023 | ▲ $6,236 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,308,960 | $1,463,156 | ▲ $154,196 |
| Total Net Assets Fund Balance | $1,308,960 | $1,463,156 | ▲ $154,196 |
| Total Liabilities and Net Assets / Fund Balance | $1,319,747 | $1,480,179 | ▲ $160,432 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $236,795 | $146,681 | $383,476 |
| Equipment | $39,727 | $327,254 | $366,981 |
| Buildings | $5,103 | $122,157 | $127,260 |
| Land | $1,000 | - | $1,000 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michelle Glassmann | Director | FT | $94,887 | $480 | $95,367 |
| Name | Title |
|---|---|
| Linda Barchus | Chairperson |
| Douglas Weiss | Vice Chairpe |
| Carol Johnson | Member |
| Norma Turner | Member |
| Harriet Travis | Secretary |
| Karen Bresnahan | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $950,128 |
| Other Expenses | $227,061 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $559,154 | $150,921 | - | $710,075 |
| Current Officers, Directors, Trustees, and Key Employees | $71,525 | $23,842 | - | $95,367 |
| Other Employee Benefits | $60,135 | $20,045 | - | $80,180 |
| Payroll Taxes | $50,481 | $14,025 | - | $64,506 |
| Insurance | $12,734 | $42,585 | - | $55,319 |
| Depreciation Depletion | $28,247 | $9,415 | - | $37,662 |
| All Other Expenses | $19,527 | $17,064 | - | $36,591 |
| Fees for Services Accounting | - | $12,127 | - | $12,127 |
| Other Expenses | $7,043 | $2,636 | - | $7,043 |
| Office Expenses | $992 | $4,589 | - | $5,581 |
| Travel | - | $3,696 | - | $3,696 |
| Total Functional Expenses | $864,062 | $313,127 | $0 | $1,177,189 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,177,189 |
| Total Expenses per Audited Statements | $1,177,189 |
| Total Expenses per Form 990 | $1,177,189 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“990 reviewed by entire board at a regularly scheduled board meeting.”
“Prior to board or committee action on a contract or transaction an officer or committee member who has a conflict of interest must disclose all facts material to the conflict of interest to the board chair.”
“Using data as to comparable compensation for a similarly qualified person in functionally comparable positions at similarly situated organizations the board reviews and approves compensation for the executive director.”
“These documents are not available to the public.”
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/AccountsReceivableGrp/EOYAmt | 0 | 112301 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE A DAY CARE PROGRAM FOR DEVELOPMENTALLY DISABLED ADULTS WHO LIVE IN THE COMMUNITY WHICH CONSISTS OF EDUCATIONAL, RECREATIONAL, AND PRE- VOCATIONAL TRAINING. |
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| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 17064 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 19527 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 36591 |
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| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/CYTotalRevenueAmt | 0 | 1331385 |
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| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 28247 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 37662 |
| IRS990/Desc | 0 | THE ORGANIZATION PROVIDES A DAY CARE PROGRAM FOR DEVELOPMENTALLY DISABLED ADULTS WHO LIVE IN THE COMMUNITY WHICH CONSISTS OF EDUCATIONAL, RECREATIONAL, AND PRE-VOCATIONAL TRAINING. THE WORK ACTIVITY PROGRAM ENABLES CLIENTS TO WORK AT LEAST ONE HOUR PER DAY. TRANSPORTATION FOR THE CLIENTS IS ALSO PROVIDED. |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12127 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
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| IRS990/FormationYr | 0 | 1976 |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | GAIN(LOSS) ON CAPITAL ASSETS 2023 - (2,120) 2022 - 1,500 2021 - 1,700 2020 - (1,810) 2019 - (407) 2018 - 1,600 2017 - 0 2016 - 7,295 2015 - (1,410) 2014 - (864) |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SUPPLEMENTAL INFORMATION |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 990 REVIEWED BY ENTIRE BOARD AT A REGULARLY SCHEDULED BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR TO BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION AN OFFICER OR COMMITTEE MEMBER WHO HAS A CONFLICT OF INTEREST MUST DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST TO THE BOARD CHAIR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | USING DATA AS TO COMPARABLE COMPENSATION FOR A SIMILARLY QUALIFIED PERSON IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS THE BOARD REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PEQUOT LAKES |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SUSAN M SCHIESSL |
| ReturnHeader/ReturnTs | 0 | 2025-09-22T14:32:21-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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