Lake County Developmental Achievement Center Inc

Nonprofit profile at a glance

EIN
410973700
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Two Harbors, MN, USA
Phone
2188345767
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$830,714
Expenses
$800,550
Assets
$1,429,433
Liabilities
$32,403

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Highest reported compensation

  • MICHELLE MCDONALD (EXECUTIVE DI): $92,607 total reported compensation
  • BRENDA WOOD (FINANCE & AD): $72,232 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lake county developmental achievement center, inc. (dac) is a licensed non-profit provider of employment and day support services for adults over 18 years of age and who are diagnosed with intellectual and developmental disabilities. Our mission is: to support each individual achieve the highest level of independence

What it reported doing in 2025

The lake county developmental achievement center, inc. (dac) is a non- profit provider of person-centered supported employment and day support services to adults with intellectual, physical, and/or mental health disabilities licensed by the Minnesota department of human services. We also provide training in community engagement, healthy living, leisure activities, and recreation skills. We believe that all persons have unique strengths and learning potential and are entitled to individualized services enabling them to live and work to their fullest potential. The dac offers up to 250 days of programming at our building in downtown two harbors and in the community. Our services support and promote the personal development of the people we serve, helping them build and strengthen relationships in their lives.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.4%; rating input score 71
  • Program expense ratio: 77.2%; rating input score 77
  • Fundraising efficiency: $10.88 raised per $1 spent on fundraising; rating input score 38; 38th 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; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 3.6%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 1.79; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 71.4% of revenue deployed · 77.2% of spending went to programs
  • Governance: 4 of 4 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $618K in reported program spending
  • Leadership: top reported pay $93K · 6 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.