Becker County Developmental Achievement Center Inc

Nonprofit profile at a glance

EIN
410915748
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Detroit Lakes, MN, USA
Phone
2188478206
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,445,837
Expenses
$1,513,008
Assets
$1,673,866
Liabilities
$269,422

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • SARAH HILL (EXECUTIVE DI): $98,348 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist all people with differing abilities to reach their highest potential. The organization offers support and training to those whom have the desire and potential for independent functioning in community vocational settings.

What it reported doing in 2024

Day training at the facility helps each client attain his/her highest level of ability, individualized programs focus on vocational training through work opportunities under contract work and community enclaves. Training in job seeking and resume development. Community integration includes restaurant skills, public transportation training and use of facilities such as the community center and senior center. Training in basic life skills. Semi-independent living service (sils) including training, supervision, assisting, monitoring and counseling are offered to enhance specialized individual support. Intent of sils is to provide more options to persons with disabilities for community based placement and integrated services. Persons with developmental disabilities should have the freedom to choose the most appropriate living environment and services to meet their needs. Individual employment opportunities provides training and follow-up services at the place of business if needed. Enclaves/work crews provide training to complete various job tasks in a community setting. Employment exploration services provides clients opportunity to explore their options to work. Working with employment development in helping with a search for job and follow-up with obtaining a job. Supporting clients in the community at their place of employment depending on enclave job through the organization or employment of their own hiring.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.4%; rating input score 83
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: $5.37 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.6%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.11; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 83.4% of revenue deployed · 80.8% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $98K · 7 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.