Northern Cass Dac Inc

Nonprofit profile at a glance

EIN
510185463
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Walker, MN, USA
Phone
2182243338
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$1,522,880
Expenses
$1,463,885
Assets
$2,399,157
Liabilities
$105,761

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

Leadership & pay

7 people listed

Executive titles in this filing

  • JANE BOUTWELL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JANE BOUTWELL (EXECUTIVE DIRECTOR): $95,057 total reported compensation

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

Overview

Mission

Provide a developmental achievement center for the benefit of handicapped persons. Handicapped persons who are capable are taught work-related skills.

What it reported doing in 2025

Developmentally disabled adults receive services 5 days per week. Participants are taught vocational skills in a structured setting.

Operating model

Revenue model
Earned-program. 95% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 84
  • Accountability: 79
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.5%; rating input score 65
  • Program expense ratio: 70.1%; rating input score 70
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • 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: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.9%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 16th percentile among comparable filings

Details

  • Where the money goes: 65.5% of revenue deployed · 70.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $95K · 7 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2013 to 2025
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.