{"success":true,"data":{"_id":411311051,"filings":[{"Organization":{"value":null,"Person":["DENNIS MILLER","CHERI MAY","DEB SHAVER","DOROTHY ZENDER","REILLY LOESCHEN","MARY HUNTLEY","SHIRLEY MORGAN","STEPHEN THORSON"],"Title":["PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,38718],"Direct compensation":[0,0,0,0,0,0,0,38718],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota.","year":2013,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5075827726,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENNIS MILLER","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":1,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 316, ADAMS, MN, 55909, USA","city":"ADAMS","state":"MN","country":"USA","zip_code":55909},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":15,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":523143,"Contributions":{"value":40323,"Other contributions":40323,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":478852,"Total revenue":{"value":478852,"PROGRAM REVENUE":474311,"MISCELLANEOUS":4541},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3968,"Investment income total":3968,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":504483,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":351155,"Current officers":38718,"Disqualified persons":0,"Other salaries and wages":208866,"Pension plan contributions":0,"Other employee benefits":68958,"Payroll taxes":34613},"Other expenses":{"value":153328,"Management services":0,"Legal":0,"Accounting":11056,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":12009,"Information technology":0,"Royalties":0,"Occupancy":37456,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":24675,"Insurance":15630,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":43746,"VEHICLE EXPENSE":22686,"PROGRAM SUPPLIES":7866,"STAFF DEVELOPMENT":7786,"DUES AND SUBSCRIPTIONS":5408},"All other expenses":8756},"Functional Expenses":{"value":null,"Program Service Expenses":456852,"Management And General Expenses":47631,"Fundraising Expenses":0}},"Assets":{"value":961525,"Non-interest bearing cash":118475,"Savings and temp cash investments":615076,"Pledges and grants receivable":0,"Accounts receivable":123737,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8337,"Land, building, equipment":95900,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":8903,"Sum of Total Liabilities":0,"Accounts payable, accrued":8903,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":952622,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":750907,"Temporarily restricted net assets":201715,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.905584529111982,"percentile":0.7801720735018085},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.035669023574816064,"percentile":0.4917513454619713},"Liabilities to Assets Ratio":{"score":0.009259249629494813,"percentile":0.5022137036181262},"Operating Reserve Ratio":{"score":1.9059611523084028,"percentile":0.6034328437537324},"Officer Compensation Ratio":{"score":0.0767478785211791,"percentile":0.6373182154060444},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7096831422351962,"percentile":0.8642603976535398}},"source_xml":"201443219349310259_public.xml"},{"Organization":{"value":null,"Person":["GEORGE PERCIVAL","ANISSA JONES","SHIRLEY MORGAN","STEVE THORSON"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY/TREASURER","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,5.0],"Total Compensation":[0,0,0,10104],"Direct compensation":[0,0,0,10104],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota","year":2024,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5074400796,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEPHEN THORSON","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":3,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"3008 NORTHRIDGE LN NE, OWATONNA, MN, 55060, USA","city":"OWATONNA","state":"MN","country":"USA","zip_code":55060},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1118,"Contributions":{"value":1057,"Other contributions":1057,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":61,"Investment income total":61,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":32103,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":11213,"Current officers":10104,"Disqualified persons":0,"Other salaries and wages":850,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":259},"Other expenses":{"value":20890,"Management services":0,"Legal":0,"Accounting":3683,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":113,"Information technology":0,"Royalties":0,"Occupancy":3831,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1101,"Insurance":11395,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":767,"OTHER EXPENSE":375,"VEHICLE EXPENSES":321,"STAFF DEVELOPMENT":71},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":13606,"Management And General Expenses":18497,"Fundraising Expenses":0}},"Assets":{"value":117693,"Non-interest bearing cash":32583,"Savings and temp cash investments":32456,"Pledges and grants receivable":0,"Accounts receivable":27676,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":24978,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1046,"Sum of Total Liabilities":0,"Accounts payable, accrued":1046,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":116647,"Net assets without donor restriction":-85068,"Net assets with donor restriction":201715,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.42382331869295703,"percentile":0.46653287200019333},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-27.714669051878353,"percentile":0.0053824592968074745},"Liabilities to Assets Ratio":{"score":0.008887529419761583,"percentile":0.5042545224528991},"Operating Reserve Ratio":{"score":3.6661059714045416,"percentile":0.7526711920293582},"Officer Compensation Ratio":{"score":0.314736940472853,"percentile":0.17378648695243626},"Program Expense Growth":{"score":-0.13949570338839787,"percentile":0.11493434881375424},"Revenue Growth":{"score":-0.17695813854938877,"percentile":0.0862804747454471},"Asset Growth":{"score":-0.12746464657277395,"percentile":0.08521579543947604},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3679628961813641,"percentile":0.07402932935337153}},"source_xml":"202521679349300797_public.xml"},{"Organization":{"value":null,"Person":["GEORGE PERCIVAL","ANISSA JONES","CHERI MAY","SHIRLEY MORGAN","MARY HUNTLEY","STEPHEN THORSON"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,55363],"Direct compensation":[0,0,0,0,0,40797],"Other compensation":[0,0,0,0,0,14566]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota","year":2019,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5075827726,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEPHEN THORSON","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":6,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 316, ADAMS, MN, 55909, USA","city":"ADAMS","state":"MN","country":"USA","zip_code":55909},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":30,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":30,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":423149,"Contributions":{"value":48883,"Other contributions":48883,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":367863,"Total revenue":{"value":367863,"PROGRAM REVENUE":353746,"MISCELLANEOUS":14117},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6403,"Investment income total":6403,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":478967,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":308283,"Current officers":55363,"Disqualified persons":0,"Other salaries and wages":194374,"Pension plan contributions":0,"Other employee benefits":39751,"Payroll taxes":18795},"Other expenses":{"value":170684,"Management services":0,"Legal":0,"Accounting":6235,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":7671,"Information technology":0,"Royalties":0,"Occupancy":34676,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6217,"Insurance":27422,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":84804,"MISCELLANEOUS":38191,"VEHICLE EXPENSES":29976,"STAFF DEVELOPMENT":8797,"PROGRAM SUPPLIES":7840},"All other expenses":3659},"Functional Expenses":{"value":null,"Program Service Expenses":465894,"Management And General Expenses":13073,"Fundraising Expenses":0}},"Assets":{"value":746577,"Non-interest bearing cash":38126,"Savings and temp cash investments":639093,"Pledges and grants receivable":0,"Accounts receivable":27676,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":41682,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5304,"Sum of Total Liabilities":0,"Accounts payable, accrued":5304,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":741273,"Net assets without donor restriction":539558,"Net assets with donor restriction":201715,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.972705844035184,"percentile":0.8784920206552649},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.13191098171093396,"percentile":0.1945429892601493},"Liabilities to Assets Ratio":{"score":0.007104424593846315,"percentile":0.51476055047826},"Operating Reserve Ratio":{"score":1.5587232523326242,"percentile":0.5490496758556899},"Officer Compensation Ratio":{"score":0.11558833907137653,"percentile":0.5029271611347628},"Program Expense Growth":{"score":0.0050962648130210625,"percentile":0.3434512909586196},"Revenue Growth":{"score":-0.048611620168527714,"percentile":0.22280100709688058},"Asset Growth":{"score":-0.031780822673006026,"percentile":0.20780766771138606},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5658162921548827,"percentile":0.5043409674818908}},"source_xml":"202033149349303803_public.xml"},{"Organization":{"value":null,"Person":["SHIRLEY MORGAN","MARY HUNTLEY","CHERI MAY","ANISSA JONES","GEORGE PERCIVAL","STEPHEN THORSON"],"Title":["SECRETARY","DIRECTOR","TREASURER","VICE PRESIDENT","PRESIDENT","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,53391],"Direct compensation":[0,0,0,0,0,39180],"Other compensation":[0,0,0,0,0,14211]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota","year":2017,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5075827726,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEPHEN THORSON","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":5,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 316, ADAMS, MN, 55909, USA","city":"ADAMS","state":"MN","country":"USA","zip_code":55909},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":35,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":35,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":473450,"Contributions":{"value":62901,"Other contributions":62901,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":406793,"Total revenue":{"value":406793,"PROGRAM REVENUE":388368,"MISCELLANEOUS":18425},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3756,"Investment income total":3756,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":460521,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":330670,"Current officers":53391,"Disqualified persons":0,"Other salaries and wages":188024,"Pension plan contributions":0,"Other employee benefits":72522,"Payroll taxes":16733},"Other expenses":{"value":129851,"Management services":0,"Legal":0,"Accounting":6085,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":7949,"Information technology":0,"Royalties":0,"Occupancy":33792,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9402,"Insurance":15430,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":52051,"BUILDING REPAIRS & MAIN":22446,"VEHICLE EXPENSES":16517,"PROGRAM SUPPLIES":8713,"STAFF DEVELOPMENT":4375},"All other expenses":5142},"Functional Expenses":{"value":null,"Program Service Expenses":442081,"Management And General Expenses":18440,"Fundraising Expenses":0}},"Assets":{"value":990632,"Non-interest bearing cash":243476,"Savings and temp cash investments":628652,"Pledges and grants receivable":0,"Accounts receivable":61210,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1927,"Land, building, equipment":55367,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4818,"Sum of Total Liabilities":0,"Accounts payable, accrued":4818,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":985814,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":784099,"Temporarily restricted net assets":201715,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9599583949483302,"percentile":0.8597510331660396},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.027308057873059458,"percentile":0.4710732045034941},"Liabilities to Assets Ratio":{"score":0.004863561847386315,"percentile":0.5301733108501179},"Operating Reserve Ratio":{"score":2.151111458543693,"percentile":0.6348073130367671},"Officer Compensation Ratio":{"score":0.11593608109076459,"percentile":0.5019171721088698},"Program Expense Growth":{"score":-0.022887094246178553,"percentile":0.25253620176846464},"Revenue Growth":{"score":-0.017042558888821707,"percentile":0.3058534636523192},"Asset Growth":{"score":0.015788469481721776,"percentile":0.38604591700130114},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6194461876109526,"percentile":0.6611691544427697}},"source_xml":"201833199349310028_public.xml"},{"Organization":{"value":null,"Person":["STEVE THORSON","GEORGE PERCIVAL","ANISSA JONES","SHIRLEY MORGAN","MARY HUNTLEY"],"Title":["EXECUTIVE DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY/TREASURER","DIRECTOR"],"Hours":[40.0,1.0,1.0,1.0,1.0],"Total Compensation":[56631,0,0,0,0],"Direct compensation":[40685,0,0,0,0],"Other compensation":[15946,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota","year":2020,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5075827726,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEPHEN THORSON","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":4,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 316, ADAMS, MN, 55909, USA","city":"ADAMS","state":"MN","country":"USA","zip_code":55909},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":27,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":27,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":160303,"Contributions":{"value":34921,"Other contributions":2421,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":32500,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":115002,"Total revenue":{"value":115002,"PROGRAM REVENUE":96442,"OTHER PROGRAM REVENUE":18560},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10380,"Investment income total":10380,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":329166,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":198850,"Current officers":56631,"Disqualified persons":0,"Other salaries and wages":100116,"Pension plan contributions":0,"Other employee benefits":31432,"Payroll taxes":10671},"Other expenses":{"value":130316,"Management services":0,"Legal":0,"Accounting":2890,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":10385,"Information technology":0,"Royalties":0,"Occupancy":21543,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6020,"Insurance":19836,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":67796,"MISCELLANEOUS":25677,"VEHICLE EXPENSES":18685,"PROGRAM SUPPLIES":12101,"BUILDING REPAIRS & MAIN":11333},"All other expenses":1846},"Functional Expenses":{"value":null,"Program Service Expenses":273930,"Management And General Expenses":55236,"Fundraising Expenses":0}},"Assets":{"value":630961,"Non-interest bearing cash":312349,"Savings and temp cash investments":255275,"Pledges and grants receivable":0,"Accounts receivable":27675,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":35662,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":58551,"Sum of Total Liabilities":0,"Accounts payable, accrued":-1373,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":59924,"Other liabilities":0},"Fund balance":{"value":572410,"Net assets without donor restriction":370695,"Net assets with donor restriction":201715,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.832194090519677,"percentile":0.6676647225153666},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.0533988758788044,"percentile":0.03986892152512932},"Liabilities to Assets Ratio":{"score":0.09279654368495041,"percentile":0.3327669513120398},"Operating Reserve Ratio":{"score":1.9168474265264335,"percentile":0.6049319568761458},"Officer Compensation Ratio":{"score":0.17204389274712456,"percentile":0.3650197040654012},"Program Expense Growth":{"score":-0.032909825889001196,"percentile":0.22963090862818455},"Revenue Growth":{"score":-0.09556681167778663,"percentile":0.1489569413729744},"Asset Growth":{"score":-0.04838691190511395,"percentile":0.16825262341010652},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4453983041971007,"percentile":0.20218931229867793}},"source_xml":"202102579349301520_public.xml"},{"Organization":{"value":null,"Person":["GEORGE PERCIVAL","ANISSA JONES","SHIRLEY MORGAN","STEVE THORSON"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY/TREASURER","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,37529],"Direct compensation":[0,0,0,37529],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota","year":2022,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5074400796,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEPHEN THORSON","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":3,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"3008 NORTHRIDGE LN NE, OWATONNA, MN, 55060, USA","city":"OWATONNA","state":"MN","country":"USA","zip_code":55060},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":47750,"Contributions":{"value":4281,"Other contributions":1781,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":2500,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":43420,"Total revenue":{"value":43420,"PROGRAM REVENUE":41325,"OTHER PROGRAM REVENUE":2095},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":37,"Investment income total":37,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":12,"Other total":12,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":192711,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":139614,"Current officers":37529,"Disqualified persons":0,"Other salaries and wages":53822,"Pension plan contributions":0,"Other employee benefits":30131,"Payroll taxes":18132},"Other expenses":{"value":53097,"Management services":0,"Legal":0,"Accounting":2562,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3392,"Information technology":0,"Royalties":0,"Occupancy":11740,"Travel":0,"Conferences and meetings":0,"Interest":664,"Payments to affiliates":0,"Depreciation and depletion":6638,"Insurance":15674,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":12427,"VEHICLE EXPENSES":4849,"MISCELLANEOUS":4230,"STAFF DEVELOPMENT":1920,"PROGRAM SUPPLIES":1428},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":82121,"Management And General Expenses":110590,"Fundraising Expenses":0}},"Assets":{"value":251579,"Non-interest bearing cash":52780,"Savings and temp cash investments":143161,"Pledges and grants receivable":0,"Accounts receivable":27676,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":27962,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1046,"Sum of Total Liabilities":0,"Accounts payable, accrued":1046,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":250533,"Net assets without donor restriction":48818,"Net assets with donor restriction":201715,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.4261355086113403,"percentile":0.46675460997478513},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-3.0358324607329843,"percentile":0.018339899553241612},"Liabilities to Assets Ratio":{"score":0.0041577397159540345,"percentile":0.5357941147070053},"Operating Reserve Ratio":{"score":1.3054729621038756,"percentile":0.49930288612621126},"Officer Compensation Ratio":{"score":0.19474238626751975,"percentile":0.3229654801574762},"Program Expense Growth":{"score":-0.085667566122202,"percentile":0.1539930128594577},"Revenue Growth":{"score":-0.13480027750010387,"percentile":0.11214689526522803},"Asset Growth":{"score":-0.08687331015625159,"percentile":0.11595011476586893},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3744945189840146,"percentile":0.08300364192102885}},"source_xml":"202322549349301472_public.xml"},{"Organization":{"value":null,"Person":["GEORGE PERCIVAL","CHERI MAY","DEB SHAVER","DOROTHY ZENDER","REILLY LOESCHEN","MARY HUNTLEY","SHIRLEY MORGAN","STEPHEN THORSON"],"Title":["PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,39721],"Direct compensation":[0,0,0,0,0,0,0,39721],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota.","year":2015,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5075827726,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVE THORSON","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":2,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 316, ADAMS, MN, 55909, USA","city":"ADAMS","state":"MN","country":"USA","zip_code":55909},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":42,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":42,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":606573,"Contributions":{"value":154572,"Other contributions":154572,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":448614,"Total revenue":{"value":448614,"PROGRAM REVENUE":444164,"MISCELLANEOUS":4450},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3387,"Investment income total":3387,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":506463,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":369246,"Current officers":39721,"Disqualified persons":0,"Other salaries and wages":209483,"Pension plan contributions":0,"Other employee benefits":93764,"Payroll taxes":26278},"Other expenses":{"value":137217,"Management services":0,"Legal":0,"Accounting":10618,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":9086,"Information technology":0,"Royalties":0,"Occupancy":47701,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":12475,"Insurance":11317,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":40507,"VEHICLE EXPENSE":27221,"STAFF DEVELOPMENT":6894,"DUES AND SUBSCRIPTIONS":4814,"PROGRAM SUPPLIES":1578},"All other expenses":5513},"Functional Expenses":{"value":null,"Program Service Expenses":457657,"Management And General Expenses":48806,"Fundraising Expenses":0}},"Assets":{"value":983397,"Non-interest bearing cash":87939,"Savings and temp cash investments":622137,"Pledges and grants receivable":0,"Accounts receivable":205423,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8336,"Land, building, equipment":59562,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":12878,"Sum of Total Liabilities":0,"Accounts payable, accrued":12878,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":970519,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":768804,"Temporarily restricted net assets":201715,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9036336316769438,"percentile":0.7770858675775176},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.16504196527046208,"percentile":0.7176383456101367},"Liabilities to Assets Ratio":{"score":0.013095423313270226,"percentile":0.483673039642235},"Operating Reserve Ratio":{"score":1.94169564212983,"percentile":0.6083244632101917},"Officer Compensation Ratio":{"score":0.07842823661353347,"percentile":0.6305642800873436},"Program Expense Growth":{"score":0.0008528987964061705,"percentile":0.32754642026870584},"Revenue Growth":{"score":0.0784458144367378,"percentile":0.7079245466846181},"Asset Growth":{"score":0.011589279986661448,"percentile":0.3683324142157722},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6837603125769506,"percentile":0.8190862579926378}},"source_xml":"201623209349314977_public.xml"},{"Organization":{"value":null,"Person":["GEORGE PERCIVAL","ANISSA JONES","CHERI MAY","SHIRLEY MORGAN","MARY HUNTLEY","STEPHEN THORSON"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,54575],"Direct compensation":[0,0,0,0,0,39493],"Other compensation":[0,0,0,0,0,15082]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota","year":2018,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5075827726,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEPHEN THORSON","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":5,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 316, ADAMS, MN, 55909, USA","city":"ADAMS","state":"MN","country":"USA","zip_code":55909},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":33,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":33,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":358525,"Contributions":{"value":55768,"Other contributions":55768,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":299144,"Total revenue":{"value":299144,"PROGRAM REVENUE":275227,"MISCELLANEOUS":23917},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3613,"Investment income total":3613,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":547248,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":318471,"Current officers":54575,"Disqualified persons":0,"Other salaries and wages":181555,"Pension plan contributions":0,"Other employee benefits":63693,"Payroll taxes":18648},"Other expenses":{"value":228777,"Management services":0,"Legal":0,"Accounting":4480,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":7383,"Information technology":0,"Royalties":0,"Occupancy":34565,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":7467,"Insurance":19378,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":145505,"TRANSFER TO CHS":78263,"VEHICLE EXPENSES":34797,"BUILDING REPAIRS & MAIN":23164,"PROGRAM SUPPLIES":9281},"All other expenses":9999},"Functional Expenses":{"value":null,"Program Service Expenses":528896,"Management And General Expenses":18352,"Fundraising Expenses":0}},"Assets":{"value":801241,"Non-interest bearing cash":107827,"Savings and temp cash investments":632848,"Pledges and grants receivable":0,"Accounts receivable":8068,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":4599,"Land, building, equipment":47899,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4150,"Sum of Total Liabilities":0,"Accounts payable, accrued":4150,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":797091,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":595376,"Temporarily restricted net assets":201715,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9664649299769026,"percentile":0.8691445868544223},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.5263872812216721,"percentile":0.07124961710354397},"Liabilities to Assets Ratio":{"score":0.005179465354369035,"percentile":0.5277934821617317},"Operating Reserve Ratio":{"score":1.4641277811887845,"percentile":0.5315930310034297},"Officer Compensation Ratio":{"score":0.0997262667017513,"percentile":0.5529562935551663},"Program Expense Growth":{"score":0.009220162505968509,"percentile":0.3595999489289212},"Revenue Growth":{"score":-0.05474947734795888,"percentile":0.21043626959803194},"Asset Growth":{"score":-0.015039556722755826,"percentile":0.2626275398274152},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5489452778124415,"percentile":0.4541958086010612}},"source_xml":"201903199349311570_public.xml"},{"Organization":{"value":null,"Person":["GEORGE PERCIVAL","ANISSA JONES","SHIRLEY MORGAN","STEVE THORSON"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY/TREASURER","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,37529],"Direct compensation":[0,0,0,37529],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota","year":2023,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5074400796,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEPHEN THORSON","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":3,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"3008 NORTHRIDGE LN NE, OWATONNA, MN, 55060, USA","city":"OWATONNA","state":"MN","country":"USA","zip_code":55060},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":75,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":75,"Investment income total":75,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":102976,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":58745,"Current officers":37529,"Disqualified persons":0,"Other salaries and wages":3663,"Pension plan contributions":0,"Other employee benefits":14518,"Payroll taxes":3035},"Other expenses":{"value":44231,"Management services":0,"Legal":0,"Accounting":5655,"Lobbying services":0,"Investment management fees":0,"Other services":2340,"Advertising":0,"Office expenses":230,"Information technology":0,"Royalties":0,"Occupancy":3272,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1883,"Insurance":10314,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":20537,"MISCELLANEOUS":18488,"STAFF DEVELOPMENT":1821,"PROGRAM SUPPLIES":174,"VEHICLE EXPENSES":54},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":35177,"Management And General Expenses":67799,"Fundraising Expenses":0}},"Assets":{"value":148678,"Non-interest bearing cash":56553,"Savings and temp cash investments":38370,"Pledges and grants receivable":0,"Accounts receivable":27676,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":26079,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1046,"Sum of Total Liabilities":0,"Accounts payable, accrued":1046,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":147632,"Net assets without donor restriction":-54083,"Net assets with donor restriction":201715,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.3416038688626476,"percentile":0.4597445884655974},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1372.0133333333333,"percentile":0.0008117506769853907},"Liabilities to Assets Ratio":{"score":0.007035338113238004,"percentile":0.5151819059277358},"Operating Reserve Ratio":{"score":1.4438121504039776,"percentile":0.5276653869573117},"Officer Compensation Ratio":{"score":0.3644441423244251,"percentile":0.1362933305071874},"Program Expense Growth":{"score":-0.11807067078040619,"percentile":0.1276686995126825},"Revenue Growth":{"score":-0.16189277934623902,"percentile":0.09428080846597464},"Asset Growth":{"score":-0.11206886199721479,"percentile":0.09515600280024795},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.35401758068895123,"percentile":0.056008709732834464}},"source_xml":"202431099349300513_public.xml"},{"Organization":{"value":null,"Person":["DENNIS MILLER","CHERI MAY","DEB SHAVER","DOROTHY ZENDER","REILLY LOESCHEN","MARY HUNTLEY","SHIRLEY MORGAN","STEPHEN THORSON"],"Title":["PRESIDENT","TREASURER","SECRETARY","VICE PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,37146],"Direct compensation":[0,0,0,0,0,0,0,37146],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota.","year":2014,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5075827726,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENNIS MILLER","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":2,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 316, ADAMS, MN, 55909, USA","city":"ADAMS","state":"MN","country":"USA","zip_code":55909},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":465589,"Contributions":{"value":48726,"Other contributions":48726,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":413055,"Total revenue":{"value":413055,"PROGRAM REVENUE":408183,"MISCELLANEOUS":4872},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3808,"Investment income total":3808,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":547802,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":361196,"Current officers":37146,"Disqualified persons":0,"Other salaries and wages":152302,"Pension plan contributions":0,"Other employee benefits":98369,"Payroll taxes":73379},"Other expenses":{"value":186606,"Management services":0,"Legal":0,"Accounting":9568,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":9247,"Information technology":0,"Royalties":0,"Occupancy":75686,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":23863,"Insurance":18224,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":45820,"VEHICLE EXPENSE":29375,"STAFF DEVELOPMENT":6649,"DUES AND SUBSCRIPTIONS":4965,"PROGRAM SUPPLIES":4831},"All other expenses":4198},"Functional Expenses":{"value":null,"Program Service Expenses":501251,"Management And General Expenses":46551,"Fundraising Expenses":0}},"Assets":{"value":885970,"Non-interest bearing cash":46361,"Savings and temp cash investments":618787,"Pledges and grants receivable":0,"Accounts receivable":140449,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8336,"Land, building, equipment":72037,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":15561,"Sum of Total Liabilities":0,"Accounts payable, accrued":15561,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":870409,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":668694,"Temporarily restricted net assets":201715,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9150222160561663,"percentile":0.7947103107151201},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.1765784844573218,"percentile":0.1640590305581433},"Liabilities to Assets Ratio":{"score":0.01756380012867253,"percentile":0.46604923856953},"Operating Reserve Ratio":{"score":1.6173179360425847,"percentile":0.5591920309749349},"Officer Compensation Ratio":{"score":0.06780917192708315,"percentile":0.6745017330493512},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6385184020240758,"percentile":0.7125982149767328}},"source_xml":"201640479349302244_public.xml"},{"Organization":{"value":null,"Person":["SHIRLEY MORGAN","MARY HUNTLEY","CHERI MAY","ANISSA JONES","GEORGE PERCIVAL","STEPHEN THORSON"],"Title":["SECRETARY","DIRECTOR","TREASURER","DIRECTOR","PRESIDENT","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,38157],"Direct compensation":[0,0,0,0,0,38157],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota","year":2016,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5075827726,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEPHEN THORSON","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":1,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 316, ADAMS, MN, 55909, USA","city":"ADAMS","state":"MN","country":"USA","zip_code":55909},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":41,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":41,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":478163,"Contributions":{"value":70816,"Other contributions":70816,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":405543,"Total revenue":{"value":405543,"PROGRAM REVENUE":401223,"MISCELLANEOUS":4320},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1804,"Investment income total":1804,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":475797,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":337187,"Current officers":38157,"Disqualified persons":0,"Other salaries and wages":195161,"Pension plan contributions":0,"Other employee benefits":81427,"Payroll taxes":22442},"Other expenses":{"value":138610,"Management services":0,"Legal":0,"Accounting":8721,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":18587,"Information technology":0,"Royalties":0,"Occupancy":32603,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":10155,"Insurance":19361,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":41766,"VEHICLE EXPENSES":16518,"PROGRAM EXPENSES":13017,"PROGRAM SUPPLIES":6408,"DUES AND SUBSCRIPTIONS":5823},"All other expenses":7417},"Functional Expenses":{"value":null,"Program Service Expenses":426241,"Management And General Expenses":49556,"Fundraising Expenses":0}},"Assets":{"value":979353,"Non-interest bearing cash":241367,"Savings and temp cash investments":625159,"Pledges and grants receivable":0,"Accounts receivable":42248,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":5810,"Land, building, equipment":64769,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6468,"Sum of Total Liabilities":0,"Accounts payable, accrued":6468,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":972885,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":771170,"Temporarily restricted net assets":201715,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8958463378289481,"percentile":0.7639378730877365},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.00494810347099211,"percentile":0.4104118080681455},"Liabilities to Assets Ratio":{"score":0.006604360225577499,"percentile":0.5179460140634806},"Operating Reserve Ratio":{"score":2.05834210808391,"percentile":0.6235779089170554},"Officer Compensation Ratio":{"score":0.08019596592664519,"percentile":0.6235886160366526},"Program Expense Growth":{"score":-0.029408670245021584,"percentile":0.23727271870375433},"Revenue Growth":{"score":0.001165969284310151,"percentile":0.3750593179838689},"Asset Growth":{"score":0.01584265578722628,"percentile":0.3862825418782576},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5926463975555019,"percentile":0.5838668757973139}},"source_xml":"201712929349301226_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["GEORGE PERCIVAL","ANISSA JONES","SHIRLEY MORGAN","STEVE THORSON"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY/TREASURER","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,5.0],"Total Compensation":[0,0,0,10104],"Direct compensation":[0,0,0,10104],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide day treatment and habilitation services to persons living in mower county, minnesota","year":2024,"name":"CEDAR BRANCH DEVELOPMENTAL ACHIEVEMENT CENTER INC","phone":5074400796,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEPHEN THORSON","year_formation":1975,"state_legal_domicile":"MN","total_volunteers":3,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"3008 NORTHRIDGE LN NE, OWATONNA, MN, 55060, USA","city":"OWATONNA","state":"MN","country":"USA","zip_code":55060},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1118,"Contributions":{"value":1057,"Other contributions":1057,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":61,"Investment income total":61,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":32103,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":11213,"Current officers":10104,"Disqualified persons":0,"Other salaries and wages":850,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":259},"Other expenses":{"value":20890,"Management services":0,"Legal":0,"Accounting":3683,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":113,"Information technology":0,"Royalties":0,"Occupancy":3831,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1101,"Insurance":11395,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":767,"OTHER EXPENSE":375,"VEHICLE EXPENSES":321,"STAFF DEVELOPMENT":71},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":13606,"Management And General Expenses":18497,"Fundraising Expenses":0}},"Assets":{"value":117693,"Non-interest bearing cash":32583,"Savings and temp cash investments":32456,"Pledges and grants receivable":0,"Accounts receivable":27676,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":24978,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1046,"Sum of Total Liabilities":0,"Accounts payable, accrued":1046,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":116647,"Net assets without donor restriction":-85068,"Net assets with donor restriction":201715,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.42382331869295703,"percentile":0.46653287200019333},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-27.714669051878353,"percentile":0.0053824592968074745},"Liabilities to Assets Ratio":{"score":0.008887529419761583,"percentile":0.5042545224528991},"Operating Reserve Ratio":{"score":3.6661059714045416,"percentile":0.7526711920293582},"Officer Compensation Ratio":{"score":0.314736940472853,"percentile":0.17378648695243626},"Program Expense Growth":{"score":-0.13949570338839787,"percentile":0.11493434881375424},"Revenue Growth":{"score":-0.17695813854938877,"percentile":0.0862804747454471},"Asset Growth":{"score":-0.12746464657277395,"percentile":0.08521579543947604},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3679628961813641,"percentile":0.07402932935337153}},"source_xml":"202521679349300797_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}