Well Being Development FY2022 filing

Tax-deductible

Ely, MN501(c)(3)Since 2010Diseases & DisordersEIN 27-2987032

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Well Being Development is a community-based nonprofit organization that provides behaviorial health education and resources to area community members working on recovery of chronic mental illness and addiction. WBD seeks to act as a hub of behaviorial resources.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$26K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $12K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$26K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $100K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$400
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$343K
-9% vs prior year
Spent
$362K
To programs
80%
Net assets
$93K
By yearFY2020–FY2025
Revenue
$343K
FY2022▼ -9%
Revenue by fiscal year
FY2020$362K
FY2021$377K
FY2022$343K
FY2023$354K
FY2024$345K
FY2025$351K
Expenses
$362K
FY2022▲ +4%
Expenses by fiscal year
FY2020$358K
FY2021$347K
FY2022$362K
FY2023$379K
FY2024$258K
FY2025$355K
Net assets
$93K
FY2022▼ -17%
Net assets by fiscal year
FY2020$82K
FY2021$112K
FY2022$93K
FY2023$67K
FY2024$155K
FY2025$151K

From the FY2022 Form 990 · see the original

You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $291K Management & general 16% · $59K Fundraising 3% · $12K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $26K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$26,460Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$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.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

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

Provided by the organization

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3 program services account for $291K of program spending, described in the organization's own filed words · FY2022.
01

The Ely Behavorial Health Network (Ely BHN)project purpose is to expand access to, coordinate, and improve the quality of behavorial health care services in rural northeast Iron Range communities.

$225Kprogram expense
02

The Northern Lights Clubhouse (NLC) vision is that all members of the community, regardless of their unique challenges, will be supported to live their best lives and contribute to the well-being of the broader community through empowerment, acceptance, and education.

$43Kprogram expense
03

Pathways to Wellness is a care facilitator service. WBD participates as a spoke within a hub and spoke care delivery model that seeks to connect community members to services and resources. Care facilitators support community members in need that are un- or under-insured.

$22Kprogram expense

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Funders

Who pays for it.

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 →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$343K
Ln 12
Gifts and grantsLn 1h$321K
Fees for servicesLn 2g$13K
Other incomeLn 4–11$9K
Money outPt IX
$362K
Ln 25
Programscol B$291K
Managementcol C$59K
Fundraisingcol D$12K
Owns and owesPt X
$93K
net assets · Ln 32
Cash and savingsLn 1–2$58K
Total assetsLn 16$93K
LiabilitiesLn 26$400
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$321K
Government grantsLn 1e$293K
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$13K
Other incomeLn 4–11$9K
Gains on assetsLn 7$0
Total revenueLn 12$343K
Assets in detailPt X, end of year
CashLn 1$58K
Cash and savings togetherLn 1–2$58K
Land, buildings, equipmentLn 10c$547
Total assetsLn 16$93K
LiabilitiesLn 26$400
Net assetsLn 32$93K
OperationsPt I, VI
EmployeesI 56
VolunteersI 675
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$73K$58K
Land, buildings, equipmentLn 10c$1K$547
Total assetsLn 16$114K$93K
LiabilitiesLn 26$2K$400
Net assetsLn 32$112K$93K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$26K$3K$21K$3K
Other salaries and wagesLn 7$170K$143K$21K$6K
Other employee benefitsLn 9$17K$13K$4K$870
Payroll taxesLn 10$17K$13K$4K$493
Accounting feesLn 11c$3K$0$3K$0
Office expensesLn 13$4K$3K$907$216
OccupancyLn 16$12K$9K$3K$597
Depreciation, depletion and amortizationLn 22$485$364$121$0
InsuranceLn 23$8K$6K$2K$0
Other expenses (24a–d)Ln 24$101K$99K$2K$404
All other expensesLn 24e$4K$3K$768$183
Total functional expensesLn 25$362K$291K$59K$12K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $351K$355K−$4K$151K 990 PDF
FY2024 $345K$258K$88K$155K 990 PDF
FY2023 $354K$379K−$25K$67K 990 PDF
FY2022 Viewing $343K$362K−$19K$93K 990 PDF
FY2021 $377K$347K$30K$112K 990 PDF
FY2020 $362K$358K$3K$82K 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
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $343,088 across 8 lines filed
VIII-1c Fundraising events$0
VIII-1e Government grants$292,880
VIII-1f All other contributions, gifts and grants$28,429
VIII-1h Total contributions, gifts and grants$321,309
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$12,991
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $8,788$8,788
VIII-12 Total revenueRelated to mission $12,991 · Unrelated business $0 · Excluded from tax $8,788$343,088
Part IX · Statement of functional expenses $361,889 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $2,646 · Management $21,168 · Fundraising $2,646$26,460
IX-7 Other salaries and wagesPrograms $143,168 · Management $20,612 · Fundraising $6,363$170,143
IX-9 Other employee benefitsPrograms $12,876 · Management $3,654 · Fundraising $870$17,400
IX-10 Payroll taxesPrograms $12,683 · Management $3,503 · Fundraising $493$16,679
IX-11c Accounting feesPrograms $0 · Management $2,617 · Fundraising $0$2,617
IX-13 Office expensesPrograms $3,197 · Management $907 · Fundraising $216$4,320
IX-16 OccupancyPrograms $8,833 · Management $2,507 · Fundraising $597$11,937
IX-22 Depreciation, depletion and amortizationPrograms $364 · Management $121 · Fundraising $0$485
IX-23 InsurancePrograms $5,626 · Management $1,875 · Fundraising $0$7,501
IX-24 Other expenses (24a–d)Programs $98,589 · Management $1,698 · Fundraising $404$100,691
IX-24e All other expensesPrograms $2,705 · Management $768 · Fundraising $183$3,656
IX-25 Total functional expensesPrograms $290,687 · Management $59,430 · Fundraising $11,772$361,889
Part X · Balance sheet $93,261 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $72,722$58,433
X-3 Pledges and grants receivableStart of year $40,264$33,431
X-9 Prepaid expenses and deferred chargesStart of year $0$850
X-10c Land, buildings and equipment, netStart of year $1,032$547
X-16 Total assetsStart of year $114,018$93,261
X-17 Accounts payable and accrued expensesStart of year $2,356$400
X-26 Total liabilitiesStart of year $2,356$400
X-27 Net assets without donor restrictionsStart of year $111,662$92,861
X-32 Total net assets or fund balancesStart of year $111,662$92,861
X-33 Total liabilities and net assetsStart of year $114,018$93,261
Part XI · Reconciliation of net assets $92,861 net assets at year end
XI-1 Total revenue$343,088
XI-2 Total expenses$361,889
XI-3 Revenue less expenses−$18,801
XI-4 Net assets at start of year$111,662
XI-10 Net assets at end of year$92,861

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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