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Adult Client Training Service

Tax-deductible

Olivia, MN501(c)(3)Human Services EIN 41-0912097Revenue $1.4M in FY2024

On file with the IRSactsofolivia.org802 E Fairview Ave, 56277-1368 · Olivia, MNTax-exempt since Feb 1969Publicly supported charity — 170(b)(1)(A)(vi)

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To provide programs and services, to assist persons with disabilities to attain their individual physical, social, emotional and vocational goals.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 1 volunteers and 98 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $160K a year · 12% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$93K
to officers and key staff · 7% of spending
Top officer’s pay lower than 71% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $46
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$236K
14% of total assets
Looks good: liabilities are 14% 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
$1.4M
+10% vs prior year
Spent
$1.3M
To programs
87%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$1.4M
FY2024▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$1.5M
FY2022$1.4M
FY2023$1.3M
FY2024$1.4M
Expenses
$1.3M
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$969K
FY2021$1.3M
FY2022$1.3M
FY2023$1.2M
FY2024$1.3M
Net assets
$1.4M
FY2024▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$844K
FY2021$1.1M
FY2022$1.2M
FY2023$1.3M
FY2024$1.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1969.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $1.1M Management & general 13% · $175K

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

10 people listed on the 990; $93K paid to officers and key staff.

Part VII, Section A · reportable compensation
Karen Borden
Executive Di
$93,346Pt VII · Sec A
Nancy Hague
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Lisa Ryan
Trustee/Dire
$0Pt VII · Sec A
Cindy Thiesse
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Steve Altmann
Vice- Chairm
$0Pt VII · Sec A

Karen Borden’s $93K as Executive Di is at the 29th percentile of top reported officer pay among 3868 $1–10M 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

NameFY2024FY2023FY2022FY2021FY2020
Karen Borden$93,346$87,154$81,961$80,085$71,937

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 15aYes

Programs and updates

Helps people with disabilities achieve their personal, social, emotional, and career goals.

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Provided by the organization

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1 program · $1.1M · in their own filed words · FY2024
01

The organization strives to provide day training and habilitation and prevocational services to adults with various types of developmental disabilities and related conditions. The organization averages about 50 or more clients per day.

$1.1Mprogram 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 · FY2023
Amazonsmile FoundationFY2023$46
Total grants receivedfrom 1 funder$46

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.1M
Other incomeLn 4–11$326K
Investment incomeLn 3$36K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.1M
Managementcol C$175K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$766K
Total assetsLn 16$1.7M
LiabilitiesLn 26$236K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8K
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$36K
Other incomeLn 4–11$326K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$281K
SavingsLn 2$485K
Cash and savings togetherLn 1–2$766K
Land, buildings, equipmentLn 10c$803K
Other assetsLn 15$25K
Total assetsLn 16$1.7M
LiabilitiesLn 26$236K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 598
VolunteersI 61
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$672K$766K
Land, buildings, equipmentLn 10c$797K$803K
Total assetsLn 16$1.6M$1.7M
LiabilitiesLn 26$261K$236K
Net assetsLn 32$1.3M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$93K$79K$14K
Other salaries and wagesLn 7$688K$585K$103K
Other employee benefitsLn 9$61K$52K$9K
Payroll taxesLn 10$141K$120K$21K
Accounting feesLn 11c$12K$12K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$6K$6K
OccupancyLn 16$73K$65K$8K
TravelLn 17$914$914
Conferences, conventions and meetingsLn 19$8K$8K
InterestLn 20$8K$8K
Depreciation, depletion and amortizationLn 22$69K$69K
InsuranceLn 23$38K$38K
Other expenses (24a–d)Ln 24$87K$87K
All other expensesLn 24e$14K$11K$3K
Total functional expensesLn 25$1.3M$1.1M$175K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.4M$1.3M$135K$1.4M 990 PDF
FY2023 $1.3M$1.2M$65K$1.3M 990 PDF
FY2022 $1.4M$1.3M$196K$1.2M 990 PDF
FY2021 $1.5M$1.3M$207K$1.1M 990 PDF
FY2020 $1.2M$969K$199K$844K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,438,144 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $16,182$8,425
I-9 Program service revenuePrior year $980,246$1,067,826
I-10 Investment incomePrior year $18,075$35,861
I-11 Other revenuePrior year $293,477$326,032
I-12 Total revenuePrior year $1,307,980$1,438,144
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $927,673$983,393
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $315,279$320,162
I-18 Total expensesPrior year $1,242,952$1,303,555
I-19 Revenue less expensesPrior year $65,028$134,589
Part VI · Governance 8 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,438,144 across 6 lines filed
Lines not itemized here account for −$8,000 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$8,425
VIII-1h Total contributions, gifts and grants$8,425
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,067,826$1,067,826
VIII-3 Investment incomeRelated to mission $1,278 · Excluded from tax $34,583$35,861
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $334,032$334,032
VIII-12 Total revenueRelated to mission $1,395,136 · Excluded from tax $34,583$1,438,144
Part IX · Statement of functional expenses $1,303,555 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $79,344 · Management $14,002$93,346
IX-7 Other salaries and wagesPrograms $584,649 · Management $103,173$687,822
IX-9 Other employee benefitsPrograms $51,769 · Management $9,136$60,905
IX-10 Payroll taxesPrograms $120,122 · Management $21,198$141,320
IX-11c Accounting feesManagement $11,815$11,815
IX-12 Advertising and promotionPrograms $4,933$4,933
IX-13 Office expensesManagement $5,558$5,558
IX-16 OccupancyPrograms $64,964 · Management $7,694$72,658
IX-17 TravelPrograms $914$914
IX-19 Conferences, conventions and meetingsPrograms $8,098$8,098
IX-20 InterestPrograms $8,093$8,093
IX-22 Depreciation, depletion and amortizationPrograms $68,954$68,954
IX-23 InsurancePrograms $37,713$37,713
IX-24 Other expenses (24a–d)Programs $87,484$87,484
IX-24e All other expensesPrograms $11,360 · Management $2,582$13,942
IX-25 Total functional expensesPrograms $1,128,397 · Management $175,158 · Fundraising $0$1,303,555
Part X · Balance sheet $1,682,849 assets, 13 lines filed
Asset lines not itemized here account for $4,420; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $205,654$280,983
X-2 Savings and temporary cash investmentsStart of year $466,407$485,260
X-4 Accounts receivableStart of year $73,224$69,519
X-8 Inventories for sale or useStart of year $2,500$2,500
X-9 Prepaid expenses and deferred chargesStart of year $9,486$11,856
X-10c Land, buildings and equipment, netStart of year $797,252$803,040
X-15 Other assetsStart of year $16,857$25,271
X-16 Total assetsStart of year $1,573,342$1,682,849
X-17 Accounts payable and accrued expensesStart of year $24,337$14,236
X-26 Total liabilitiesStart of year $261,064$235,979
X-27 Net assets without donor restrictionsStart of year $1,312,278$1,446,870
X-32 Total net assets or fund balancesStart of year $1,312,278$1,446,870
X-33 Total liabilities and net assetsStart of year $1,573,342$1,682,849
Part XI · Reconciliation of net assets $1,446,870 net assets at year end
XI-1 Total revenue$1,438,144
XI-2 Total expenses$1,303,555
XI-3 Revenue less expenses$134,589
XI-4 Net assets at start of year$1,312,278
XI-9 Other changes in net assets$3
XI-10 Net assets at end of year$1,446,870

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

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