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Tax-deductible

Park Rapids, MN501(c)(3)Human Services EIN 41-1112749Revenue $2.9M in FY2024

On file with the IRSPo Box 86, 56470-0086 · Park Rapids, MNTax-exempt since Apr 1974Publicly supported charity — 170(b)(1)(A)(vi)

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To provide high quality specialized services to persons with developmental disabilities and mental illness. These services promote growth, dignity and the development of work and social skills and provide opportunities for beoming part of the community.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$99K 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 $168K a year · 6% 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
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$99K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $12K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$431K
15% of total assets
Looks good: liabilities are 15% 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
$2.9M
-1% vs prior year
Spent
$3.1M
To programs
85%
Net assets
$2.5M
By yearFY2020–FY2025
Revenue
$2.9M
FY2024▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.7M
FY2021$2.9M
FY2022$2.5M
FY2023$2.9M
FY2024$2.9M
FY2025$3.0M
Expenses
$3.1M
FY2024▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.0M
FY2021$1.8M
FY2022$2.2M
FY2023$2.7M
FY2024$3.1M
FY2025$3.1M
Net assets
$2.5M
FY2024▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$2.2M
FY2022$2.5M
FY2023$2.7M
FY2024$2.5M
FY2025$2.4M

From the FY2024 Form 990 (year ending September 2024) · figures checked against the IRS filing · see the original

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 Apr 1974.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $2.6M Management & general 15% · $463K Fundraising 0% · $49

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

9 people listed on the 990; $99K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Laura Johnson
Executive Director
$99,033Pt VII · Sec A
$0Pt VII · Sec A
Mark Schik
Director
$0Pt VII · Sec A
Matt Brandt
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Joel Vorhes
Vice Chairperson
$0Pt VII · Sec A
$0Pt VII · Sec A

Laura Johnson’s $102K as Executive Director is at the 37th 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Laura Johnson$102,336$99,033$93,024$107,043$85,385$83,490

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

Offers specialized services promoting growth, dignity, and community inclusion for individuals with developmental disabilities and mental illness.

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Provided by the organization

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3 programs · $2.6M · in their own filed words · FY2023
01

Work Activity and Training

The program has two thrift stores and an art GALLERY/STORE as primary job sources for the developmentally disabled and mentally ill adults. This helps give them a sense of accomplishment and gives them interaction with other people, thus increasing their morale.

$2.6Mprogram expense
02

Job Coaching

Hcdac employment services help individuals find community based employment related to their skills, interests and job goals. Services include employment exploration and any training necessary to find and keep employment. Job coaching is available for employment success.

Pt IX · col B
03

Development Achievement Services

Day training and habilitation services for adults with developmental disabilities and mental illness. This service includes work activity, academic training, therapy and recreatiion.

Pt IX · col B

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
Region 2 Arts CouncilFY2024$12K
Total grants receivedfrom 1 funder$12K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.9M
Ln 12
Fees for servicesLn 2g$2.0M
Gifts and grantsLn 1h$855K
Other incomeLn 4–11$27K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.6M
Managementcol C$463K
Fundraisingcol D$49
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$948K
Total assetsLn 16$3.0M
LiabilitiesLn 26$431K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$855K
Noncash giftsLn 1g$835K
Fees for servicesLn 2g$2.0M
Investment incomeLn 3$24K
Other incomeLn 4–11$27K
Gains on assetsLn 7$6K
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$946K
Cash and savings togetherLn 1–2$948K
Land, buildings, equipmentLn 10c$1.8M
Other assetsLn 15$9K
Total assetsLn 16$3.0M
LiabilitiesLn 26$431K
Net assetsLn 32$2.5M
OperationsPt I, VI
EmployeesI 5138
Fiscal year endsHeaderSeptember
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$1.0M$948K
Land, buildings, equipmentLn 10c$1.9M$1.8M
Total assetsLn 16$3.1M$3.0M
LiabilitiesLn 26$431K$431K
Net assetsLn 32$2.7M$2.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.8M$1.5M$306K
Pension plan contributionsLn 8$38K$31K$7K
Other employee benefitsLn 9$142K$115K$27K
Payroll taxesLn 10$193K$150K$43K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$6K$4K$2K
Advertising and promotionLn 12$8K$7K$600
Office expensesLn 13$1K$544$544
OccupancyLn 16$93K$81K$12K
TravelLn 17$16K$12K$4K
Depreciation, depletion and amortizationLn 22$197K$188K$9K
InsuranceLn 23$50K$43K$6K
Other expenses (24a–d)Ln 24$457K$434K$23K$49
All other expensesLn 24e$80K$67K$13K
Total functional expensesLn 25$3.1M$2.6M$463K$49

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.0M$3.1M−$122K$2.4M 990 PDF
FY2024 Viewing $2.9M$3.1M−$163K$2.5M 990 PDF
FY2023 $2.9M$2.7M$203K$2.7M 990 PDF
FY2022 $2.5M$2.2M$328K$2.5M 990 PDF
FY2021 $2.9M$1.8M$1.1M$2.2M 990 PDF
FY2020 $1.7M$2.0M−$374K$1.0M 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 M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $2,900,028 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $967,873$855,405
I-9 Program service revenuePrior year $1,882,122$1,994,218
I-10 Investment incomePrior year $70,262$23,886
I-11 Other revenuePrior year $17,480$26,519
I-12 Total revenuePrior year $2,937,737$2,900,028
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,840,722$2,145,494
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $894,155$917,241
I-18 Total expensesPrior year $2,734,877$3,062,735
I-19 Revenue less expensesPrior year $202,860−$162,707
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
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 $2,900,028 across 9 lines filed
VIII-1f All other contributions, gifts and grants$855,405
VIII-1g Noncash contributions (included above)$834,800
VIII-1h Total contributions, gifts and grants$855,405
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,994,218$1,994,218
VIII-3 Investment incomeExcluded from tax $18,251$18,251
VIII-6 Net rental income or lossExcluded from tax $20,080$20,080
VIII-7 Net gain or loss on sales of assetsExcluded from tax $5,635$5,635
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,439$6,439
VIII-12 Total revenueRelated to mission $2,000,657 · Unrelated business $0 · Excluded from tax $43,966$2,900,028
Part IX · Statement of functional expenses $3,062,735 across 15 lines filed
IX-7 Other salaries and wagesPrograms $1,466,124 · Management $306,338$1,772,462
IX-8 Pension plan contributionsPrograms $30,741 · Management $7,356$38,097
IX-9 Other employee benefitsPrograms $114,664 · Management $27,435$142,099
IX-10 Payroll taxesPrograms $149,842 · Management $42,994$192,836
IX-11b Legal feesManagement $2,440$2,440
IX-11c Accounting feesManagement $6,841$6,841
IX-11g Other fees for servicesPrograms $4,372 · Management $1,651$6,023
IX-12 Advertising and promotionPrograms $7,444 · Management $600$8,044
IX-13 Office expensesPrograms $544 · Management $544$1,088
IX-16 OccupancyPrograms $80,771 · Management $11,942$92,713
IX-17 TravelPrograms $12,141 · Management $3,700$15,841
IX-22 Depreciation, depletion and amortizationPrograms $187,911 · Management $8,629$196,540
IX-23 InsurancePrograms $43,473 · Management $6,357$49,830
IX-24 Other expenses (24a–d)Programs $434,354 · Management $22,984 · Fundraising $49$457,387
IX-24e All other expensesPrograms $67,499 · Management $12,995$80,494
IX-25 Total functional expensesPrograms $2,599,880 · Management $462,806 · Fundraising $49$3,062,735
Part X · Balance sheet $2,951,840 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,400$1,338
X-2 Savings and temporary cash investmentsStart of year $1,032,880$946,384
X-4 Accounts receivableStart of year $136,524$153,121
X-9 Prepaid expenses and deferred chargesStart of year $39,810$33,306
X-10c Land, buildings and equipment, netStart of year $1,895,327$1,808,753
X-15 Other assetsStart of year $7,843$8,938
X-16 Total assetsStart of year $3,113,784$2,951,840
X-17 Accounts payable and accrued expensesStart of year $169,120$197,360
X-19 Deferred revenueStart of year $8,410$2,627
X-25 Other liabilitiesStart of year $18,066$13,971
X-26 Total liabilitiesStart of year $430,700$431,463
X-27 Net assets without donor restrictionsStart of year $2,683,084$2,520,377
X-32 Total net assets or fund balancesStart of year $2,683,084$2,520,377
X-33 Total liabilities and net assetsStart of year $3,113,784$2,951,840
Part XI · Reconciliation of net assets $2,520,377 net assets at year end
XI-1 Total revenue$2,900,028
XI-2 Total expenses$3,062,735
XI-3 Revenue less expenses−$162,707
XI-4 Net assets at start of year$2,683,084
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,520,377

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

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