Well Being Development FY2024 filing

Tax-deductible

Ely, MN501(c)(3)Since 2010Diseases & DisordersEIN 27-2987032Revenue $345K in FY2024

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.
77¢ 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

FY2024 · 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
77%
of spending
Looks good: 77% 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 · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
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
$325K
68% of total assets
Worth a look: liabilities are 68% of assets; over 65%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$345K
-2% vs prior year
Spent
$258K
To programs
77%
Net assets
$155K
By yearFY2020–FY2025
Revenue
$345K
FY2024▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$362K
FY2021$377K
FY2022$343K
FY2023$354K
FY2024$345K
FY2025$351K
Expenses
$258K
FY2024▼ -32%
Tap a bar for its year
Expenses by fiscal year
FY2020$358K
FY2021$347K
FY2022$362K
FY2023$379K
FY2024$258K
FY2025$355K
Net assets
$155K
FY2024▲ +130%
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 FY2024 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 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

77 cents of each dollar spent went to programs.

Program services 77% · $198K Management & general 21% · $54K Fundraising 2% · $6K

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

8 people listed on the 990; $29K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$28,700Pt VII · Sec A
Board Member
$0Pt 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.

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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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3 programs · $198K · in their own filed words · FY2024
01

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.

$122Kprogram 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
03

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.

$27Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$345K
Ln 12
Fees for servicesLn 2g$171K
Gifts and grantsLn 1h$157K
Other incomeLn 4–11$16K
Money outPt IX
$258K
Ln 25
Programscol B$198K
Managementcol C$54K
Fundraisingcol D$6K
Owns and owesPt X
$155K
net assets · Ln 32
Cash and savingsLn 1–2$104K
Total assetsLn 16$480K
LiabilitiesLn 26$325K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$157K
Government grantsLn 1e$39K
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$171K
Investment incomeLn 3$1K
Other incomeLn 4–11$16K
Total revenueLn 12$345K
Assets in detailPt X, end of year
CashLn 1$33K
SavingsLn 2$71K
Cash and savings togetherLn 1–2$104K
Land, buildings, equipmentLn 10c$282K
Other assetsLn 15$42K
Total assetsLn 16$480K
LiabilitiesLn 26$325K
Net assetsLn 32$155K
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 FY24End FY24
Cash and savingsLn 1–2$33K$104K
Land, buildings, equipmentLn 10c$328$282K
Total assetsLn 16$68K$480K
LiabilitiesLn 26$653$325K
Net assetsLn 32$67K$155K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$29K$3K$23K$3K
Other salaries and wagesLn 7$134K$116K$16K$2K
Payroll taxesLn 10$13K$10K$3K$401
Accounting feesLn 11c$1K$0$1K$0
Office expensesLn 13$4K$3K$1K$128
OccupancyLn 16$13K$10K$3K$396
Depreciation, depletion and amortizationLn 22$967$836$131$0
InsuranceLn 23$11K$7K$4K$0
Other expenses (24a–d)Ln 24$46K$44K$1K$129
All other expensesLn 24e$6K$4K$1K$166
Total functional expensesLn 25$258K$198K$54K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $351K$355K−$4K$151K 990 PDF
FY2024 Viewing $345K$258K$88K$155K 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $345,334 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $259,160$156,710
I-9 Program service revenuePrior year $85,042$171,157
I-10 Investment incomePrior year $0$1,009
I-11 Other revenuePrior year $9,699$16,458
I-12 Total revenuePrior year $353,901$345,334
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $204,499$176,186
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $174,861$81,568
I-18 Total expensesPrior year $379,360$257,754
I-19 Revenue less expensesPrior year −$25,459$87,580
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $345,334 across 8 lines filed
VIII-1c Fundraising events$0
VIII-1e Government grants$39,411
VIII-1f All other contributions, gifts and grants$117,299
VIII-1h Total contributions, gifts and grants$156,710
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$171,157
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $1,009$1,009
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $16,458$16,458
VIII-12 Total revenueRelated to mission $171,157 · Unrelated business $0 · Excluded from tax $17,467$345,334
Part IX · Statement of functional expenses $257,754 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $2,870 · Management $22,960 · Fundraising $2,870$28,700
IX-7 Other salaries and wagesPrograms $115,988 · Management $16,117 · Fundraising $2,014$134,119
IX-10 Payroll taxesPrograms $9,758 · Management $3,208 · Fundraising $401$13,367
IX-11c Accounting feesPrograms $0 · Management $1,225 · Fundraising $0$1,225
IX-13 Office expensesPrograms $3,106 · Management $1,021 · Fundraising $128$4,255
IX-16 OccupancyPrograms $9,647 · Management $3,172 · Fundraising $396$13,215
IX-22 Depreciation, depletion and amortizationPrograms $836 · Management $131 · Fundraising $0$967
IX-23 InsurancePrograms $7,218 · Management $3,609 · Fundraising $0$10,827
IX-24 Other expenses (24a–d)Programs $44,215 · Management $1,229 · Fundraising $129$45,573
IX-24e All other expensesPrograms $4,019 · Management $1,321 · Fundraising $166$5,506
IX-25 Total functional expensesPrograms $197,657 · Management $53,993 · Fundraising $6,104$257,754
Part X · Balance sheet $479,603 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $32,960$32,809
X-2 Savings and temporary cash investments$71,009
X-3 Pledges and grants receivableStart of year $34,767$50,071
X-4 Accounts receivable$843
X-10c Land, buildings and equipment, netStart of year $328$282,436
X-15 Other assets$42,435
X-16 Total assetsStart of year $68,055$479,603
X-17 Accounts payable and accrued expensesStart of year $653$44,186
X-25 Other liabilities$42,435
X-26 Total liabilitiesStart of year $653$324,621
X-27 Net assets without donor restrictionsStart of year $67,402$154,982
X-32 Total net assets or fund balancesStart of year $67,402$154,982
X-33 Total liabilities and net assetsStart of year $68,055$479,603
Part XI · Reconciliation of net assets $154,982 net assets at year end
XI-1 Total revenue$345,334
XI-2 Total expenses$257,754
XI-3 Revenue less expenses$87,580
XI-4 Net assets at start of year$67,402
XI-10 Net assets at end of year$154,982

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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