Well Being Development FY2023 filing

Tax-deductible

Ely, MN501(c)(3)Since 2010Diseases & DisordersEIN 27-2987032Revenue $354K in FY2023

On file with the IRS760 E Miners Dr, 55731-1400 · Ely, MNTax-exempt since Feb 2011Publicly supported charity — 170(b)(1)(A)(vi)

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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.
84¢ of each $1 spent went to programs.
$29K 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

FY2023 · 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
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$29K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 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
$653
1.0% of total assets
Looks good: liabilities are 1% 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
$354K
+3% vs prior year
Spent
$379K
To programs
84%
Net assets
$67K
By yearFY2020–FY2025
Revenue
$354K
FY2023▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$362K
FY2021$377K
FY2022$343K
FY2023$354K
FY2024$345K
FY2025$351K
Expenses
$379K
FY2023▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$358K
FY2021$347K
FY2022$362K
FY2023$379K
FY2024$258K
FY2025$355K
Net assets
$67K
FY2023▼ -27%
Tap a bar for its year
Net assets by fiscal year
FY2020$82K
FY2021$112K
FY2022$93K
FY2023$67K
FY2024$155K
FY2025$151K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 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

84 cents of each dollar spent went to programs.

Program services 84% · $317K Management & general 15% · $55K Fundraising 2% · $7K

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; $29K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$28,600Pt 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
Board Member
$0Pt VII · Sec A
$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.

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Provided by the organization

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2 programs · $317K · in their own filed words · FY2023
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.

$268Kprogram expense
02

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.

$49Kprogram expense

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 FY2023 990, line by line.

1The main four
Money inPt VIII
$354K
Ln 12
Gifts and grantsLn 1h$259K
Fees for servicesLn 2g$85K
Other incomeLn 4–11$10K
Money outPt IX
$379K
Ln 25
Programscol B$317K
Managementcol C$55K
Fundraisingcol D$7K
Owns and owesPt X
$67K
net assets · Ln 32
Cash and savingsLn 1–2$33K
Total assetsLn 16$68K
LiabilitiesLn 26$653
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$259K
Government grantsLn 1e$232K
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$85K
Other incomeLn 4–11$10K
Total revenueLn 12$354K
Assets in detailPt X, end of year
CashLn 1$33K
Cash and savings togetherLn 1–2$33K
Land, buildings, equipmentLn 10c$328
Total assetsLn 16$68K
LiabilitiesLn 26$653
Net assetsLn 32$67K
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 FY23End FY23
Cash and savingsLn 1–2$58K$33K
Land, buildings, equipmentLn 10c$547$328
Total assetsLn 16$93K$68K
LiabilitiesLn 26$400$653
Net assetsLn 32$93K$67K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$29K$3K$23K$3K
Pay of disqualified personsLn 6$160K$139K$19K$3K
Payroll taxesLn 10$16K$12K$3K$468
Accounting feesLn 11c$2K$0$2K$0
Office expensesLn 13$4K$3K$775$106
OccupancyLn 16$11K$9K$3K$343
Depreciation, depletion and amortizationLn 22$219$164$55$0
InsuranceLn 23$10K$7K$2K$0
Other expenses (24a–d)Ln 24$145K$142K$2K$315
All other expensesLn 24e$4K$3K$850$115
Total functional expensesLn 25$379K$317K$55K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $351K$355K−$4K$151K 990 PDF
FY2024 $345K$258K$88K$155K 990 PDF
FY2023 Viewing $354K$379K−$25K$67K 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $353,901 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $321,309$259,160
I-9 Program service revenuePrior year $12,991$85,042
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $8,788$9,699
I-12 Total revenuePrior year $343,088$353,901
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $230,682$204,499
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $131,207$174,861
I-18 Total expensesPrior year $361,889$379,360
I-19 Revenue less expensesPrior year −$18,801−$25,459
Part VI · Governance 6 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $353,901 across 8 lines filed
VIII-1c Fundraising events$0
VIII-1e Government grants$231,640
VIII-1f All other contributions, gifts and grants$27,520
VIII-1h Total contributions, gifts and grants$259,160
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$85,042
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $9,699$9,699
VIII-12 Total revenueRelated to mission $85,042 · Unrelated business $0 · Excluded from tax $9,699$353,901
Part IX · Statement of functional expenses $379,360 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $2,860 · Management $22,880 · Fundraising $2,860$28,600
IX-6 Pay of disqualified personsPrograms $138,806 · Management $18,675 · Fundraising $2,807$160,288
IX-10 Payroll taxesPrograms $11,709 · Management $3,434 · Fundraising $468$15,611
IX-11c Accounting feesPrograms $0 · Management $1,515 · Fundraising $0$1,515
IX-13 Office expensesPrograms $2,642 · Management $775 · Fundraising $106$3,523
IX-16 OccupancyPrograms $8,586 · Management $2,518 · Fundraising $343$11,447
IX-22 Depreciation, depletion and amortizationPrograms $164 · Management $55 · Fundraising $0$219
IX-23 InsurancePrograms $7,337 · Management $2,445 · Fundraising $0$9,782
IX-24 Other expenses (24a–d)Programs $141,884 · Management $2,314 · Fundraising $315$144,513
IX-24e All other expensesPrograms $2,897 · Management $850 · Fundraising $115$3,862
IX-25 Total functional expensesPrograms $316,885 · Management $55,461 · Fundraising $7,014$379,360
Part X · Balance sheet $68,055 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $58,433$32,960
X-3 Pledges and grants receivableStart of year $33,431$34,767
X-9 Prepaid expenses and deferred chargesStart of year $850$0
X-10c Land, buildings and equipment, netStart of year $547$328
X-16 Total assetsStart of year $93,261$68,055
X-17 Accounts payable and accrued expensesStart of year $400$653
X-26 Total liabilitiesStart of year $400$653
X-27 Net assets without donor restrictionsStart of year $92,861$67,402
X-32 Total net assets or fund balancesStart of year $92,861$67,402
X-33 Total liabilities and net assetsStart of year $93,261$68,055
Part XI · Reconciliation of net assets $67,402 net assets at year end
XI-1 Total revenue$353,901
XI-2 Total expenses$379,360
XI-3 Revenue less expenses−$25,459
XI-4 Net assets at start of year$92,861
XI-10 Net assets at end of year$67,402

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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