2024-11-11T16:44:13-06:00 2023-12-31 390912608 HAWKINS ASH CPAS LLP 500 S SECOND STREET SUITE 200 LA CROSSE WI 54601 990 2023-01-01 410871492 WINONA COUNTY DEVELOPMENT ACHIEVEMENT CENTER INC WINO 5074521798 1721 W SERVICE DR WINONA MN 55987 BRENDA VOLKMAN EXECUTIVE DIRECTOR 5074521798 2024-11-11 1 1 BRITTANY F LEONARD P01646690 6087847737 2024-11-10 2023 2024-10-15 13:58:12Z BRENDA VOLKMAN 1721 WEST SERVICE DRIVE WINONA MN 55987 2038734 0 X WWW.WINONADAC.ORG X 1963 MN PROVIDE TRAINING AND HABILITATION SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS. 9 8 101 5 0 0 76446 33866 1370639 1744254 15296 -89439 12321 228346 1474702 1917027 0 0 0 0 1241779 1386990 0 0 5075 242592 288144 1484371 1675134 -9669 241893 1674073 1930270 70458 84167 1603615 1846103 PROVIDE TRAINING AND HABILITATION SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS. 0 0 1563554 1850305 DAY TRAINING AND HABILITATION PROGRAMS TO PROVIDE VOCATIONAL AND WORK SUPPORT TO ADULTS WITH DEVELOPMENTAL DISABILITIES. 1563554 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 4 0 1 101 1 0 0 0 0 0 0 0 0 0 0 X 9 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X BRENDA VOLKMAN EXECUTIVE DIRECTOR 5074521798 1721 W SERVICE DR WINONA MN 55987 BRENDA LEE VOLKMAN EXECUTIVE DIRECTOR 45.00 X X 63430 0 10557 SUSAN MARIE SCHARMER CONTROLLER 40.00 X X 43012 0 19227 SANDRA BLANK PRESIDENT 1.00 X X 0 0 0 MICHAEL S CURRAN BOARD MEMBER 1.00 X 0 0 0 DONNA LUEHMANN BOARD MEMBER 1.00 X 0 0 0 JO THESING BOARD MEMBER 1.00 X 0 0 0 SAMUEL SASSER BOARD MEMBER 1.00 X 0 0 0 DAVID P ARNOLDY BOARD MEMBER 1.00 X 0 0 0 LAVERN SCHARMER BOARD MEMBER 1.00 X 0 0 0 106442 0 29784 0 0 0 0 0 33866 15176 33866 OTHER GOV'T SUPPORT 541900 1598003 1598003 CLIENT WAGE REIMBURSEME 541900 138514 138514 7737 7737 1744254 20020 20020 109459 -109459 -109459 -109459 25084 12248 12836 12836 INSURANCE PROCEEDS 524298 215510 215510 215510 1917027 1850305 0 32856 136227 98199 38028 1073093 1067663 1232 4198 4406 4406 84442 78012 5874 556 88822 80507 7994 321 12500 12500 117 117 1480 1480 8464 8464 58902 52059 6843 2726 2494 232 149 149 52533 50040 2493 10267 9268 999 SUPPLIES 53472 49107 4365 TRANSPORTATION 33616 32442 1174 REPAIR AND MAINTENANCE 27207 27207 MISCELLANEOUS 13644 5573 8071 13067 6428 6639 1675134 1563554 106505 5075 186216 413667 726568 743323 119366 142204 5123 8403 1579819 983846 627020 595973 5386 5819 4394 20881 1674073 1930270 70458 62869 0 21298 70458 84167 X 1603365 1844823 250 1280 1603615 1846103 1674073 1930270 241893 595 0 X X 0 1 X 1 0 X 77805 151507 1098940 61658 33866 1423776 77805 151507 1098940 61658 33866 1423776 1423776 1755 2424 548 15296 20020 40043 1463819 6709849 0.97260 0.98570 X 10000 10000 710838 399495 311343 304613 172746 131867 443329 411605 31724 111039 111039 595973 FINANCE LEASE LIABILITY 21298 21298 X 1929870 595 12248 12843 1917027 0 1917027 1687382 12248 12248 1675134 0 1675134 PART X, LINE 2: US GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER & RECOGNIZES A TAX LIABILITY[ASSET] IF THE CENTER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE POSITIONS TAKEN BY THE CENTER, & HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY [OR ASSET] OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS: HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. THE CENTER WILL RECOGNIZE FUTURE ACCRUED INTEREST & PENALTY RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 12,248. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES INCLUDED IN REVENUES 12,248. CASINO NIGHT FUNDRAISER 12868 12868 0 4800 BUTTERBRAID FUNDRAISER 4000 4000 2363 16868 16868 7163 7163 9705 SUE SCHARMER CONTROLLER AND SECRETARY OF ORGANIZATION 62239 PAYROLL 0 JENNA VOLKMAN EMPLOYEE - DIRECTOR OF DONOR RELATIONS 50773 PAYROLL 0 FORM 990, PART VI, SECTION A, LINE 2 LAVERN SCHARMER, A BOARD MEMBER, AND SUE SCHARMER, SECRETARY AND CONTROLLER, ARE MARRIED. BRENDA VOLKMAN, THE EXECUTIVE DIRECTOR, HAS A FAMILIAL RELATION WITH AN EMPLOYEE, JENNA VOLKMAN, THE DIRECTOR OF DONOR RELATIONS. FORM 990, PART VI, SECTION B, LINE 11B BOARD MEMBERS REVIEW AND APPROVE THE 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SIGN A NEW CONFLICT OF INTEREST POLICY EACH YEAR SO THEY ARE CURRENT. AT BOARD MEETINGS IF THERE IS DISCUSSION OR VOTING ON AN ISSUE THAT MAY BE A CONFLICT FOR A BOARD MEMBER THE MEMBERS ARE MADE AWARE OF THIS AND THE BOARD MEMBER WHO HAS THE CONFLICT DOES NOT PARTICIPATE IN THE DISCUSSION OR THE VOTING. IF A BOARD MEMBER DEVELOPS A NEW CONFLICT DURING THE YEAR HE/SHE IS OBLIGATED TO INFORM THE WINONA COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15 BOARD MEMBERS EVALUATE THE EXECUTIVE DIRECTOR BY GETTING INPUT FROM STAFF. OTHER STAFF ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND THEIR DIRECT SUPERVISORS. A WRITTEN EVALUATION IS GONE OVER VERBALLY WITH THE STAFF MEMBER. THE BOARD SETS UP THE SALARY RANGES. THE EXECUTIVE DIRECTOR DECIDES ON INDIVIDUAL STAFF COMPENSATION BASED ON THE RANGES. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990 PART XI LINE 2C NO THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.