Life Mower County FY2021 filing

Tax-deductible

Austin, MN501(c)(3)Since 1952Human ServicesEIN 41-0746994

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Our mission is to expand opportunities, empower people, and enrich livesfor individuals with intellectual and developmental disabilities andtheir families by providing a better quality of Life through learning,inclusion, fun and empowerment.

501(c)(3) charity; gifts are tax-deductible.
54¢ of each $1 spent went to programs.
$40K 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

FY2021 · 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
2 of 5
filings with a surplus
Average deficit $2K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
54%
of spending
Worth a look: 54% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$40K
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 11.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $52K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$21K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$154K
Spent
$131K
To programs
54%
Net assets
$150K
By yearFY2021–FY2025
Revenue
$154K
FY2021
Revenue by fiscal year
FY2021$154K
FY2022$172K
FY2023$186K
FY2024$225K
FY2025$272K
Expenses
$131K
FY2021
Expenses by fiscal year
FY2021$131K
FY2022$176K
FY2023$216K
FY2024$219K
FY2025$275K
Net assets
$150K
FY2021
Net assets by fiscal year
FY2021$150K
FY2022$157K
FY2023$128K
FY2024$134K
FY2025$132K

From the FY2021 Form 990 (year ending March 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2014-08-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Feb 2015.

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

Where the money goes

54 cents of each dollar spent went to programs.

Program services 54% · $70K Management & general 34% · $45K Fundraising 12% · $16K

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; $40K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Ex. Director
$40,098Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Dawn Helgeson’s $57K as Executive Dir. is at the 46th percentile of top reported officer pay among 2168 $100K–1M human services 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Dawn Helgeson$57,204$52,917$48,722$43,928$40,098

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 Life Mower County executive salaries →

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Expands opportunities, empowers people, and enriches lives for individuals with disabilities and their families.

Provided by the organization

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2 programs · $70K · in their own filed words · FY2020
01

Provide a recreational center used by the intellectually and developmentally disabled.

$41Kprogram expense
02

Provide a system of support for persons with intellectual and developmental disabilities and their families by enhancing their participation and accessibility to community organizations and activities. Scholarships are also available for those with financial circumstances that would prohibit them from participating.

$29Kprogram 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 2 funders$52K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$154K
Ln 12
Gifts and grantsLn 1h$109K
Fees for servicesLn 2g$28K
Other incomeLn 4–11$16K
Money outPt IX
$131K
Ln 25
Programscol B$70K
Managementcol C$45K
Fundraisingcol D$16K
Owns and owesPt X
$150K
net assets · Ln 32
Cash and savingsLn 1–2$130K
Total assetsLn 16$171K
LiabilitiesLn 26$21K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$109K
Government grantsLn 1e$22K
Fees for servicesLn 2g$28K
Investment incomeLn 3$827
Other incomeLn 4–11$16K
Total revenueLn 12$154K
Assets in detailPt X, end of year
CashLn 1$34K
SavingsLn 2$96K
Cash and savings togetherLn 1–2$130K
InvestmentsLn 11–13$25K
Land, buildings, equipmentLn 10c$11K
Total assetsLn 16$171K
LiabilitiesLn 26$21K
Net assetsLn 32$150K
OperationsPt I, VI
EmployeesI 54
VolunteersI 664
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$101K$130K
InvestmentsLn 11–13$21K$25K
Land, buildings, equipmentLn 10c$16K$11K
Total assetsLn 16$146K$171K
LiabilitiesLn 26$23K$21K
Net assetsLn 32$123K$150K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$40K$12K$20K$8K
Other salaries and wagesLn 7$33K$16K$10K$7K
Payroll taxesLn 10$5K$2K$2K$1K
Accounting feesLn 11c$951$951
Advertising and promotionLn 12$139$139
Office expensesLn 13$7K$428$6K
OccupancyLn 16$8K$6K$2K
Depreciation, depletion and amortizationLn 22$12K$12K
InsuranceLn 23$7K$5K$2K
Other expenses (24a–d)Ln 24$11K$10K$950
All other expensesLn 24e$5K$5K$911
Total functional expensesLn 25$131K$70K$45K$16K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $272K$275K−$3K$132K 990 PDF
FY2024 $225K$219K$6K$134K 990 PDF
FY2023 $186K$216K−$30K$128K 990 PDF
FY2022 $172K$176K−$5K$157K 990 PDF
FY2021 Viewing $154K$131K$23K$150K 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $153,518 across 9 lines filed
VIII-1a Federated campaigns$42,000
VIII-1b Membership dues$4,557
VIII-1e Government grants$22,442
VIII-1f All other contributions, gifts and grants$40,397
VIII-1h Total contributions, gifts and grants$109,396
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $27,603$27,603
VIII-3 Investment incomeExcluded from tax $827$827
VIII-8 Net income from fundraising eventsExcluded from tax $15,692$15,692
VIII-12 Total revenueRelated to mission $27,603 · Excluded from tax $16,519$153,518
Part IX · Statement of functional expenses $130,592 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $12,029 · Management $20,049 · Fundraising $8,020$40,098
IX-7 Other salaries and wagesPrograms $16,418 · Management $9,851 · Fundraising $6,567$32,836
IX-10 Payroll taxesPrograms $2,045 · Management $2,097 · Fundraising $1,100$5,242
IX-11c Accounting feesManagement $951$951
IX-12 Advertising and promotionPrograms $139$139
IX-13 Office expensesPrograms $428 · Management $6,318$6,746
IX-16 OccupancyPrograms $6,300 · Management $2,100$8,400
IX-22 Depreciation, depletion and amortizationPrograms $12,286$12,286
IX-23 InsurancePrograms $5,268 · Management $1,756$7,024
IX-24 Other expenses (24a–d)Programs $10,424 · Management $950$11,374
IX-24e All other expensesPrograms $4,585 · Management $911$5,496
IX-25 Total functional expensesPrograms $69,922 · Management $44,983 · Fundraising $15,687$130,592
Part X · Balance sheet $170,907 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $39,592$34,207
X-2 Savings and temporary cash investmentsStart of year $61,638$95,771
X-3 Pledges and grants receivableStart of year $3,141$2,289
X-9 Prepaid expenses and deferred chargesStart of year $4,330$2,865
X-10c Land, buildings and equipment, netStart of year $16,452$10,782
X-11 Publicly traded securitiesStart of year $20,527$24,993
X-16 Total assetsStart of year $145,680$170,907
X-19 Deferred revenueStart of year $17,779$16,204
X-25 Other liabilitiesStart of year $4,780$4,959
X-26 Total liabilitiesStart of year $22,559$21,163
X-27 Net assets without donor restrictionsStart of year $123,121$149,744
X-32 Total net assets or fund balancesStart of year $123,121$149,744
X-33 Total liabilities and net assetsStart of year $145,680$170,907
Part XI · Reconciliation of net assets $149,744 net assets at year end
XI-1 Total revenue$153,518
XI-2 Total expenses$130,592
XI-3 Revenue less expenses$22,926
XI-4 Net assets at start of year$123,121
XI-5 Net unrealized gains (losses) on investments$3,697
XI-10 Net assets at end of year$149,744

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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