Nonprofit · EIN 41-0973700
LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC
Tax-exempt · TWO HARBORS, MN 55616
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $830,714 | $800,550 | $30,164 | $1,429,433 | $32,403 | $1,397,030 |
| December 31, 2024 | 990 | $775,709 | $714,808 | $60,901 | $1,401,693 | $34,827 | $1,366,866 |
| December 31, 2023 | 990 | $867,409 | $731,383 | $136,026 | $1,328,397 | $22,432 | $1,305,965 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $51,804
- of which government grants
- $28,447
- Program service revenue
- $720,165
- Investment income
- $57,381
- Net gain from sales of assets
- $12,582
- Other revenue
- $1,364
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $164,839
- Other salaries and wages
- $345,896
- Salaries, compensation and benefits (total)
- $631,341
- Professional fundraising fees
- $0
- Accounting fees
- $8,875
- Occupancy
- $7,695
- Travel
- $24,513
- Depreciation
- $48,889
- Program services (functional)
- $618,300
- Management and general (functional)
- $177,490
- Fundraising (functional)
- $4,760
Balance sheet and other
- Total assets, start of year
- $1,401,693
- Total assets, end of year
- $1,429,433
- Total liabilities, end of year
- $32,403
- Net assets, end of year
- $1,397,030
- Land, buildings and equipment
- $414,895
- Net assets without donor restrictions
- $1,368,407
- Net assets with donor restrictions
- $28,623
- Gross receipts
- $832,757
- Employees
- 23
- Volunteers
- 5
- Year formed
- 1971
- State of legal domicile
- MN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHELLE MCDONALD | EXECUTIVE DI Officer | 40 | $73,469 | $19,138 |
| BRENDA WOOD | FINANCE & AD Officer | 35 | $59,310 | $12,922 |
| PATTY CARTER | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MARION CARR | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JEAN SHOQUIST | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN CARR | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHELLE MCDONALD | EXECUTIVE DI Trustee or director, Officer | 40 | $69,861 | $15,931 |
| BRENDA WOOD | FINANCE & AD Officer | 35 | $52,974 | $11,012 |
| PATTY CARTER | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MARION CARR | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JEAN SHOQUIST | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHELLE MCDONALD | EXECUTIVE DI Trustee or director, Officer | 40 | $67,673 | $14,316 |
| BRENDA WOOD | FINANCE & AD Officer | 35 | $49,063 | $10,246 |
| PATTY CARTER | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MARION CARR | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JEAN SHOQUIST | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 626 2ND AVE, TWO HARBORS, MN 55616-1512
- Principal officer (990 for 2025)
- PATTY CARTER, 626 SECOND AVENUE, TWO HARBORS, MN 55616
- Signed the 990
- PATTY CARTER, CHAIR
- Phone
- (218) 834-5767
- Website
- LCDAC.ORG
- Return prepared by
- ESTERBROOKS CPAS LTD
Mission
LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER, INC. (DAC) IS A LICENSED NON-PROFIT PROVIDER OF EMPLOYMENT AND DAY SUPPORT SERVICES FOR ADULTS OVER 18 YEARS OF AGE AND WHO ARE DIAGNOSED WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. OUR MISSION IS: TO SUPPORT EACH INDIVIDUAL ACHIEVE THE HIGHEST LEVEL OF INDEPENDENCE
Program accomplishments
- THE LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER, INC. (DAC) IS A NON- PROFIT PROVIDER OF PERSON-CENTERED SUPPORTED EMPLOYMENT AND DAY SUPPORT SERVICES TO ADULTS WITH INTELLECTUAL, PHYSICAL, AND/OR MENTAL HEALTH DISABILITIES LICENSED BY THE MINNESOTA DEPARTMENT OF HUMAN SERVICES. WE ALSO PROVIDE TRAINING IN COMMUNITY ENGAGEMENT, HEALTHY LIVING, LEISURE ACTIVITIES, AND RECREATION SKILLS. WE BELIEVE THAT ALL PERSONS HAVE UNIQUE STRENGTHS AND LEARNING POTENTIAL AND ARE ENTITLED TO INDIVIDUALIZED SERVICES ENABLING THEM TO LIVE AND WORK TO THEIR FULLEST POTENTIAL. THE DAC OFFERS UP TO 250 DAYS OF PROGRAMMING AT OUR BUILDING IN DOWNTOWN TWO HARBORS AND IN THE COMMUNITY. OUR SERVICES SUPPORT AND PROMOTE THE PERSONAL DEVELOPMENT OF THE PEOPLE WE SERVE, HELPING THEM BUILD AND STRENGTHEN RELATIONSHIPS IN THEIR LIVES.Expenses $618,300 · revenue $720,165
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 41-0973700
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,429,433
- Income (IRS master file)
- $832,757
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $830,714 | $800,550 | $1,429,433 | IRS |
| 990 | December 2024 | $775,709 | $714,808 | $1,401,693 | XML |
| 990 | December 2023 | $867,409 | $731,383 | $1,328,397 | XML |
| 990 | December 2022 | $1,029,620 | $717,173 | $1,242,558 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 41-0973700).
Questions about LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC
- What is the EIN of LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC?
- The employer identification number (EIN) of LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC is 41-0973700.
- Is LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC?
- The 990 for the year ended December 31, 2025 names PATTY CARTER.
- Who are the officers and directors of LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $73,469 (MICHELLE MCDONALD, EXECUTIVE DI).
- How much revenue does LAKE COUNTY DEVELOPMENTAL ACHIEVEMENT CENTER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $830,714, expenses of $800,550 and total assets of $1,429,433 at year end.
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