Life Mower County FY2024 filing

Tax-deductible

Austin, MN501(c)(3)Since 1952Human ServicesEIN 41-0746994Revenue $225K in FY2024

On file with the IRSlifemowercounty.org401 2nd Ave Ne, 55912-3418 · Austin, MNTax-exempt since Feb 2015Publicly supported — 509(a)(2)

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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.
60¢ of each $1 spent went to programs.
$53K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
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
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$53K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.3 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
$14K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$225K
+21% vs prior year
Spent
$219K
To programs
60%
Net assets
$134K
By yearFY2021–FY2025
Revenue
$225K
FY2024▲ +21%
Tap a bar for its year
Revenue by fiscal year
FY2021$154K
FY2022$172K
FY2023$186K
FY2024$225K
FY2025$272K
Expenses
$219K
FY2024▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2021$131K
FY2022$176K
FY2023$216K
FY2024$219K
FY2025$275K
Net assets
$134K
FY2024▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2021$150K
FY2022$157K
FY2023$128K
FY2024$134K
FY2025$132K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 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

60 cents of each dollar spent went to programs.

Program services 60% · $132K Management & general 31% · $67K Fundraising 9% · $20K

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

12 people listed on the 990; $53K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$52,917Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$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.

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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.

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Provided by the organization

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2 programs · $132K · in their own filed words · FY2024
01

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

$76Kprogram 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.

$56Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$225K
Ln 12
Fees for servicesLn 2g$114K
Gifts and grantsLn 1h$74K
Other incomeLn 4–11$31K
Money outPt IX
$219K
Ln 25
Programscol B$132K
Managementcol C$67K
Fundraisingcol D$20K
Owns and owesPt X
$134K
net assets · Ln 32
Cash and savingsLn 1–2$96K
Total assetsLn 16$148K
LiabilitiesLn 26$14K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$74K
Fees for servicesLn 2g$114K
Investment incomeLn 3$6K
Other incomeLn 4–11$31K
Gains on assetsLn 7$0
Total revenueLn 12$225K
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$92K
Cash and savings togetherLn 1–2$96K
InvestmentsLn 11–13$27K
Land, buildings, equipmentLn 10c$1K
Other assetsLn 15$0
Total assetsLn 16$148K
LiabilitiesLn 26$14K
Net assetsLn 32$134K
OperationsPt I, VI
EmployeesI 54
VolunteersI 664
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$107K$96K
InvestmentsLn 11–13$25K$27K
Land, buildings, equipmentLn 10c$4K$1K
Total assetsLn 16$151K$148K
LiabilitiesLn 26$23K$14K
Net assetsLn 32$128K$134K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$53K$16K$26K$11K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$58K$30K$21K$8K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$9K$4K$4K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$3K$848$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$8K$6K$2K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$67$67
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$11K$8K$3K
Other expenses (24a–d)Ln 24$54K$54K
All other expensesLn 24e$18K$10K$8K
Total functional expensesLn 25$219K$132K$67K$20K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $272K$275K−$3K$132K 990 PDF
FY2024 Viewing $225K$219K$6K$134K 990 PDF
FY2023 $186K$216K−$30K$128K 990 PDF
FY2022 $172K$176K−$5K$157K 990 PDF
FY2021 $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 FY2024 990 (6 parts)
Part I · Summary $224,891 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $77,583$73,880
I-9 Program service revenuePrior year $79,758$113,796
I-10 Investment incomePrior year $3,872$5,828
I-11 Other revenuePrior year $24,740$31,387
I-12 Total revenuePrior year $185,953$224,891
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $110,027$120,284
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $106,257$98,881
I-18 Total expensesPrior year $216,284$219,165
I-19 Revenue less expensesPrior year −$30,331$5,726
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $224,891 across 11 lines filed
Lines not itemized here account for $4,111 of total revenue; see the IRS return.
VIII-1a Federated campaigns$35,000
VIII-1b Membership dues$4,990
VIII-1f All other contributions, gifts and grants$33,890
VIII-1h Total contributions, gifts and grants$73,880
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $109,685$109,685
VIII-3 Investment incomeExcluded from tax $5,828$5,828
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$31,387
VIII-12 Total revenueRelated to mission $113,796 · Excluded from tax $5,828$224,891
Part IX · Statement of functional expenses $219,165 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $15,875 · Management $26,459 · Fundraising $10,583$52,917
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $29,511 · Management $20,664 · Fundraising $8,265$58,440
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $3,660 · Management $3,749 · Fundraising $1,518$8,927
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,359$1,359
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $848 · Management $2,547$3,395
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $6,300 · Management $2,100$8,400
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $67$67
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $3,093$3,093
IX-23 InsurancePrograms $8,286 · Management $2,762$11,048
IX-24 Other expenses (24a–d)Programs $53,809$53,809
IX-24e All other expensesPrograms $10,142 · Management $7,568$17,710
IX-25 Total functional expensesPrograms $131,591 · Management $67,208 · Fundraising $20,366$219,165
Part X · Balance sheet $147,513 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $15,249$3,587
X-2 Savings and temporary cash investmentsStart of year $91,417$92,334
X-3 Pledges and grants receivableStart of year $7,375$15,644
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $7,243$7,935
X-10c Land, buildings and equipment, netStart of year $4,390$1,297
X-11 Publicly traded securitiesStart of year $24,993$26,716
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1$0
X-16 Total assetsStart of year $150,668$147,513
X-17 Accounts payable and accrued expensesStart of year $379$1,382
X-19 Deferred revenueStart of year $13,243$3,770
X-25 Other liabilitiesStart of year $9,273$8,531
X-26 Total liabilitiesStart of year $22,895$13,683
X-27 Net assets without donor restrictionsStart of year $127,773$133,830
X-32 Total net assets or fund balancesStart of year $127,773$133,830
X-33 Total liabilities and net assetsStart of year $150,668$147,513
Part XI · Reconciliation of net assets $133,830 net assets at year end
XI-1 Total revenue$224,891
XI-2 Total expenses$219,165
XI-3 Revenue less expenses$5,726
XI-4 Net assets at start of year$127,773
XI-5 Net unrealized gains (losses) on investments$331
XI-10 Net assets at end of year$133,830

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

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