Discovery Woods FY2020 filing

Tax-deductible

Brainerd, MN501(c)(3)EducationEIN 80-0245524

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To provide brainerd lakes area families a choice for high quality elementary education centered around the individual needs of the child with a focus on the environment.

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$131K 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

FY2020 · 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 $100K 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
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$131K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% 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
1
named funder · $88
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.6M
108% of total assets
Concern: liabilities are 108% of assets; over 80%.
Pt X · Ln 26
Independent board members
2
of 4 voting members
Fine: 2 of 4 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
Spent
$1.4M
To programs
76%
Net assets
−$116K
By yearFY2020–FY2025
Revenue
$1.6M
FY2020
Revenue by fiscal year
FY2020$1.6M
FY2021$1.4M
FY2022$1.7M
FY2023$1.7M
FY2024$1.6M
FY2025$1.5M
Expenses
$1.4M
FY2020
Expenses by fiscal year
FY2020$1.4M
FY2021$1.4M
FY2022$1.4M
FY2023$1.5M
FY2024$1.6M
FY2025$1.6M
Net assets
−$116K
FY2020
Net assets by fiscal year
FY2020−$116K
FY2021−$123K
FY2022$195K
FY2023$428K
FY2024$396K
FY2025$363K

From the FY2020 Form 990 (year ending June 2020) · 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: FY2025. IRS ruling in Aug 2010.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $1.1M Management & general 24% · $346K

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

6 people listed on the 990; $131K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director
$64,300Pt VII · Sec A
Vice-Chairperson
$34,289Pt VII · Sec A
Secretary
$32,240Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
$0Pt VII · Sec A
Former Member
$0Pt VII · Sec A

Kara Devriendt’s $67K as Executive Director is at the 13th percentile of top reported officer pay among 3395 $1–10M education 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 · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kristi Crocker—$75,934$70,256$66,800$68,673$64,300
Kara Devriendt$67,390—$43,698$37,798$39,366$34,289
Dawn Snook$42,148$42,952————
Ashley Gangestad$38,855$37,415————
Lisa Laasch——$21,756$36,040$36,286—
Amanda Byrnes———$8,115$35,446$32,240
Allison Christensen——$34,511———

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

Offers families quality elementary education focused on child needs and the environment.

Provided by the organization

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1 program · $1.1M · in their own filed words · FY2019
01

Provided a montessori concept public elementary school for students in the brainerd, MN area. The school served 118 students in grades kindergarten through sixth in the fiscal year 2020.

$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
Total grants receivedfrom 1 funder$88

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$106K
Other incomeLn 4–11$4K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.1M
Managementcol C$346K
Owns and owesPt X
−$116K
net assets · Ln 32
Cash and savingsLn 1–2$582K
Total assetsLn 16$1.5M
LiabilitiesLn 26$1.6M
PeoplePt VI, VII
6
listed · VII A
PaidVII A3
Voting boardVI 1a4
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$1.4M
Fees for servicesLn 2g$106K
Investment incomeLn 3$555
Other incomeLn 4–11$4K
Gains on assetsLn 7−$2K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$50
SavingsLn 2$582K
Cash and savings togetherLn 1–2$582K
Land, buildings, equipmentLn 10c$81K
Other assetsLn 15$619K
Total assetsLn 16$1.5M
LiabilitiesLn 26$1.6M
Net assetsLn 32−$116K
OperationsPt I, VI
EmployeesI 549
VolunteersI 65
Fiscal year endsHeaderJune
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 FY20End FY20
Cash and savingsLn 1–2$379K$582K
Land, buildings, equipmentLn 10c$85K$81K
Total assetsLn 16$1.5M$1.5M
LiabilitiesLn 26$1.7M$1.6M
Net assetsLn 32−$235K−$116K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$142K$142K
Other salaries and wagesLn 7$561K$477K$84K
Pension plan contributionsLn 8$108K$94K$14K
Other employee benefitsLn 9$2K$2K
Payroll taxesLn 10$53K$47K$6K
Accounting feesLn 11c$57K$57K
Other fees for servicesLn 11g$68K$31K$37K
Office expensesLn 13$14K$6K$9K
Information technologyLn 14$24K$12K$12K
OccupancyLn 16$212K$185K$26K
TravelLn 17$5K$5K
Conferences, conventions and meetingsLn 19$8K$7K$260
Depreciation, depletion and amortizationLn 22$12K$5K$8K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$157K$72K$85K
All other expensesLn 24e$14K$14K$247
Total functional expensesLn 25$1.4M$1.1M$346K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.5M$1.6M−$28K$363K 990 PDF
FY2024 $1.6M$1.6M−$32K$396K 990 PDF
FY2023 $1.7M$1.5M$233K$428K 990 PDF
FY2022 $1.7M$1.4M$318K$195K 990 PDF
FY2021 $1.4M$1.4M−$7K−$123K 990 PDF
FY2020 Viewing $1.6M$1.4M$118K−$116K 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $1,563,401 across 7 lines filed
Lines not itemized here account for $4,058 of total revenue; see the IRS return.
VIII-1e Government grants$1,433,136
VIII-1f All other contributions, gifts and grants$19,388
VIII-1h Total contributions, gifts and grants$1,452,524
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $106,264$106,264
VIII-3 Investment incomeExcluded from tax $2,075$2,075
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$1,520−$1,520
VIII-12 Total revenueRelated to mission $106,264 · Unrelated business $0 · Excluded from tax $4,613$1,563,401
Part IX · Statement of functional expenses $1,445,044 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $141,907$141,907
IX-7 Other salaries and wagesPrograms $477,073 · Management $83,505$560,578
IX-8 Pension plan contributionsPrograms $94,479 · Management $13,871$108,350
IX-9 Other employee benefitsPrograms $2,002$2,002
IX-10 Payroll taxesPrograms $46,717 · Management $6,389$53,106
IX-11c Accounting feesManagement $57,145$57,145
IX-11g Other fees for servicesPrograms $30,990 · Management $37,131$68,121
IX-13 Office expensesPrograms $5,800 · Management $8,652$14,452
IX-14 Information technologyPrograms $12,385 · Management $11,580$23,965
IX-16 OccupancyPrograms $185,322 · Management $26,432$211,754
IX-17 TravelPrograms $4,507$4,507
IX-19 Conferences, conventions and meetingsPrograms $7,428 · Management $260$7,688
IX-22 Depreciation, depletion and amortizationPrograms $4,873 · Management $7,580$12,453
IX-23 InsuranceManagement $8,028$8,028
IX-24 Other expenses (24a–d)Programs $72,013 · Management $84,775$156,788
IX-24e All other expensesPrograms $13,953 · Management $247$14,200
IX-25 Total functional expensesPrograms $1,099,449 · Management $345,595 · Fundraising $0$1,445,044
Part X · Balance sheet $1,463,491 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $378,910$50
X-2 Savings and temporary cash investments$582,227
X-3 Pledges and grants receivableStart of year $159,552$118,345
X-4 Accounts receivable$6,252
X-9 Prepaid expenses and deferred chargesStart of year $56,504$56,678
X-10c Land, buildings and equipment, netStart of year $85,414$80,621
X-15 Other assetsStart of year $823,468$619,318
X-16 Total assetsStart of year $1,503,848$1,463,491
X-17 Accounts payable and accrued expensesStart of year $82,785$69,789
X-19 Deferred revenueStart of year $4,503$0
X-25 Other liabilitiesStart of year $1,651,290$1,510,075
X-26 Total liabilitiesStart of year $1,738,578$1,579,864
X-32 Total net assets or fund balancesStart of year −$234,730−$116,373
X-33 Total liabilities and net assetsStart of year $1,503,848$1,463,491
Part XI · Reconciliation of net assets −$116,373 net assets at year end
XI-1 Total revenue$1,563,401
XI-2 Total expenses$1,445,044
XI-3 Revenue less expenses$118,357
XI-4 Net assets at start of year−$234,730
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$116,373

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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