Well Being Development

Ely, MN · Public charity (501(c)(3)) · Since 2010 · Diseases & Disorders

✓ Tax-deductible Latest data FY2025
Revenue
$351K
▲ +2% vs prior year
Spent
$355K
To programs
78%
Net assets
$151K

Form 990 for the fiscal year ending December 2025 (IRS tax year 2025).

Status and standing

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Foundation funders?
3 funders, incl. First Community Health Foundation
$100K in the latest grant year.
Spent on programs?
78% to programs
Form 990 Part IX, latest filing.
Size and trend
$100K–1M
↑ +2% vs prior year
Legal name (IRS)Hdr · item CWell Being Development
EINHdr · item D27-2987032
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFFeb 2011
Year of formationHdr · item L2010
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CEly, MN
NTEE classificationIRS BMFDiseases & Disorders (G19)

Where the money goes

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.78 Management & general $0.20 Fundraising $0.02
Program services78%$277K
Management & general20%$69K
Fundraising2%$9K
Total functional expensesLn 25$355K

Financial health

Revenue & expenses by yearFY2020–FY2025
Revenue
$351K
FY2025▲ +2%
Expenses
$355K
FY2025▲ +38%
Program efficiency
78%
of spending reaches programs▲ +2% vs prior filing year
Operating runway
3.7mo
months of highly liquid reserves at operating expense rate▼ -23% vs prior filing year
Surplus margin
-1%
revenue over expenses, this year▼ -105% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$441K
FY2025▼ -8%
Total liabilities
$290K
FY2025▼ -11%
Revenue less expensesPt I · Ln 19−$4K
Total assetsPt X · Ln 16$441K
Program-expense ratioPt IX · col B78%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47

Balance Sheet

Part X · end of year
CashLn 1$109K
Total assetsLn 16$441K
Total liabilitiesLn 26$290K
Total net assetsLn 32$151K
Months of cash on handcomputed3.7

Statement of Revenue

Part VIII
Contributions & grants$165K · 47%
Program service revenue$165K · 47%
Other revenue$18K · 5%
Investment income$2K · 1%
Contributions & grants47%$165K
Program service revenue47%$165K
Other revenue5%$18K
Investment income1%$2K
— government grantsLn 1e$5K
Total revenueLn 12$351K

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $109K · Operating expenses/yr $355K
3.7 months
Where the money goes
Program services
Program services $277K · Total expenses $355K
78%
Management & General
Management & general $69K · Total expenses $355K
20%
Fundraising
Fundraising $9K · Total expenses $355K
2%
Cost to raise $1
Fundraising expense (3-yr avg) $7K · Solicited contributions (3-yr avg) $102K
$0.07 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $165K · Total revenue $351K
47%
Government reliance
Government grants $5K · Total revenue $351K
1%
Earned-income share
Program service revenue $165K · Total revenue $351K
47%
Investment reliance
Investment income $2K · Total revenue $351K
+0.7%
Program self-sufficiency
Program service revenue $165K · Total expenses $355K
47%
Growth & trend
Revenue growth (YoY)
This year $351K · Prior year $345K
+2%
Revenue CAGR
FY2020 $362K · FY2025 $351K
-0.6%
Net-asset trend (YoY)
End of year $151K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $351K · Expenses $355K
-1%
Liabilities-to-Assets
Total liabilities — · Total assets $441K
—
Net-asset ratio
Net assets $151K · Total assets $441K
34%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $441K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Katherine Wilkes · Reported title Executive Director (through Oct 3) · Highest reported compensation $25K · Total expenses $355K
7%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $225K · Total expenses $355K
63%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 78%——
Overhead ratio 20%——
Fundraising cost ratio 5%——
Revenue growth 2%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director (through Oct 3)
$25,011Pt VII · Sec A
Executive Director (starting Sept 9)
$8,114Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Katherine Wilkes’s $25K as Executive Director (through Oct 3) is at the 15th percentile of top reported officer pay among 901 $100K–1M diseases & disorders nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Maria Pashke————$4,275$47,092
Katherine Wilkes$25,011$28,700$28,600$26,460$26,458—
Amy Saxton$8,114—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Well Being Development executive salaries →

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Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Mission and programs

Promotes mental health and well-being through community services, support, and education.

Provided by the organization

This section is blank until Well Being Development claims this page.

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Mission & Programs · Part III

Where the work happens

3 program services account for $277K of program spending, described in the organization's own filed words · FY2025.
01

Care facilitators are community health workers who help access resources and empower wellness. Programming connects people to resources with respect and compassion. Community members are empowered to strive for wellness.

$155Kprogram expense
02

Recovery program supports adults seeking long term recovery from substance abuse or substance use disorder. The recovery residence provides a safe and substance free environment as individuals transition toward independent living.

$75Kprogram expense
03

Northern Lights Clubhouse supports adults living with and recovering from behavioral health challenges like chronic mental illness and addiction. Programming builds community through friendship, personal growth, and meaningful work.

$47Kprogram expense

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Funders

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$100K
See all 3 funders →

Filing history

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $351K$355K+2% 990 PDF
FY2024 $345K$258K-2% 990 PDF
FY2023 $354K$379K+3% 990 PDF
FY2022 $343K$362K-9% 990 PDF
FY2021 $377K$347K+4% 990 PDF
FY2020 $362K$358K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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