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Passes our checks

Lake County Developmental Achievement Center Inc

EIN 41-0973700 · Two Harbors, MN

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceFair63 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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

Income
$830,714
Spending
$800,550
Spent on programs
77%
Reserves
14.3 months of spending
Largest source of income
fees for its services, 87%
Employees
23
Volunteers
5
Highest pay
$92,607, executive di

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover 14.3 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 4% of income.

  • Income trend

    15 of 15

    Income rose 7% on the year before.

  • Spending floor

    15 of 15

    77% of spending went to programs and raising each dollar of donations cost 9 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 63 out of 100.

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $618,300 spent. 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. 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.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1972.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.