Discovery Woods FY2023 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.
67¢ of each $1 spent went to programs.
$170K 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

FY2023 · 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
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$170K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.6 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
$1.8M
81% of total assets
Concern: liabilities are 81% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 7 voting members
Looks good: 4 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
+0.3% vs prior year
Spent
$1.5M
To programs
67%
Net assets
$428K
By yearFY2020–FY2025
Revenue
$1.7M
FY2023+0.3%
Revenue by fiscal year
FY2020$1.6M
FY2021$1.4M
FY2022$1.7M
FY2023$1.7M
FY2024$1.6M
FY2025$1.5M
Expenses
$1.5M
FY2023▲ +7%
Expenses by fiscal year
FY2020$1.4M
FY2021$1.4M
FY2022$1.4M
FY2023$1.5M
FY2024$1.6M
FY2025$1.6M
Net assets
$428K
FY2023▲ +119%
Net assets by fiscal year
FY2020−$116K
FY2021−$123K
FY2022$195K
FY2023$428K
FY2024$396K
FY2025$363K

From the FY2023 Form 990 (year ending June 2023) · 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

67 cents of each dollar spent went to programs.

Program services 67% · $984K Management & general 33% · $486K

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; $170K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$70,256Pt VII · Sec A
$43,698Pt VII · Sec A
$34,511Pt VII · Sec A
$21,756Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$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 · $984K · in their own filed words · FY2022
01

Provided a montessori concept public elementary school for students in the brainerd, MN area. The school served 99 students in grades kindergarten through sixth in the fiscal year 2023.

$984Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$205K
Investment incomeLn 3$5K
Money outPt IX
$1.5M
Ln 25
Programscol B$984K
Managementcol C$486K
Owns and owesPt X
$428K
net assets · Ln 32
Cash and savingsLn 1–2$813K
Total assetsLn 16$2.2M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
8
listed · VII A
PaidVII A4
Voting boardVI 1a7
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$1.4M
Fees for servicesLn 2g$205K
Investment incomeLn 3$5K
Other incomeLn 4–11$3K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$50
SavingsLn 2$813K
Cash and savings togetherLn 1–2$813K
Land, buildings, equipmentLn 10c$712K
Other assetsLn 15$312K
Total assetsLn 16$2.2M
LiabilitiesLn 26$1.8M
Net assetsLn 32$428K
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 FY23End FY23
Cash and savingsLn 1–2$825K$813K
Land, buildings, equipmentLn 10c$786K$712K
Total assetsLn 16$2.2M$2.2M
LiabilitiesLn 26$2.0M$1.8M
Net assetsLn 32$195K$428K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$168K$86K$82K
Other salaries and wagesLn 7$666K$635K$32K
Pension plan contributionsLn 8−$96K−$73K−$22K
Other employee benefitsLn 9$21K$20K$701
Payroll taxesLn 10$61K$53K$8K
Accounting feesLn 11c$74K$74K
Other fees for servicesLn 11g$51K$15K$36K
Office expensesLn 13$18K$7K$11K
Information technologyLn 14$58K$28K$30K
OccupancyLn 16$42K$4K$38K
TravelLn 17$8K$8K
Conferences, conventions and meetingsLn 19$3K$3K
Depreciation, depletion and amortizationLn 22$158K$148K$10K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$194K$34K$160K
All other expensesLn 24e$30K$16K$15K
Total functional expensesLn 25$1.5M$984K$486K$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 Viewing $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 $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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $1,702,650 across 6 lines filed
Lines not itemized here account for $2,632 of total revenue; see the IRS return.
VIII-1e Government grants$1,446,593
VIII-1f All other contributions, gifts and grants$43,638
VIII-1h Total contributions, gifts and grants$1,490,231
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $205,266$205,266
VIII-3 Investment incomeExcluded from tax $4,521$4,521
VIII-12 Total revenueRelated to mission $207,898 · Unrelated business $0 · Excluded from tax $4,521$1,702,650
Part IX · Statement of functional expenses $1,469,890 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $86,127 · Management $81,999$168,126
IX-7 Other salaries and wagesPrograms $634,613 · Management $31,563$666,176
IX-8 Pension plan contributionsPrograms −$73,495 · Management −$22,058−$95,553
IX-9 Other employee benefitsPrograms $19,824 · Management $701$20,525
IX-10 Payroll taxesPrograms $52,891 · Management $8,208$61,099
IX-11c Accounting feesManagement $73,796$73,796
IX-11g Other fees for servicesPrograms $14,627 · Management $36,123$50,750
IX-13 Office expensesPrograms $7,194 · Management $10,650$17,844
IX-14 Information technologyPrograms $28,464 · Management $29,658$58,122
IX-16 OccupancyPrograms $3,620 · Management $38,312$41,932
IX-17 TravelPrograms $8,250$8,250
IX-19 Conferences, conventions and meetingsPrograms $3,143$3,143
IX-22 Depreciation, depletion and amortizationPrograms $148,191 · Management $9,888$158,079
IX-23 InsuranceManagement $12,768$12,768
IX-24 Other expenses (24a–d)Programs $34,354 · Management $159,989$194,343
IX-24e All other expensesPrograms $15,756 · Management $14,734$30,490
IX-25 Total functional expensesPrograms $983,559 · Management $486,331 · Fundraising $0$1,469,890
Part X · Balance sheet $2,230,789 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $50$50
X-2 Savings and temporary cash investmentsStart of year $825,224$812,510
X-3 Pledges and grants receivableStart of year $211,172$301,883
X-4 Accounts receivableStart of year $5,846$15,102
X-9 Prepaid expenses and deferred chargesStart of year $56,875$77,075
X-10c Land, buildings and equipment, netStart of year $785,708$712,477
X-15 Other assetsStart of year $320,840$311,692
X-16 Total assetsStart of year $2,205,715$2,230,789
X-17 Accounts payable and accrued expensesStart of year $92,521$96,459
X-25 Other liabilitiesStart of year $1,917,777$1,706,591
X-26 Total liabilitiesStart of year $2,010,736$1,803,050
X-32 Total net assets or fund balancesStart of year $194,979$427,739
X-33 Total liabilities and net assetsStart of year $2,205,715$2,230,789
Part XI · Reconciliation of net assets $427,739 net assets at year end
XI-1 Total revenue$1,702,650
XI-2 Total expenses$1,469,890
XI-3 Revenue less expenses$232,760
XI-4 Net assets at start of year$194,979
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$427,739

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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