2025-10-24T10:25:56-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 4150 2ND STREET SOUTH SUITE 400 ST CLOUD MN 56301 990 2024-01-01 410871466 WACOSA WACO 3202510087 310 SUNDIAL DRIVE PO BOX 757 WAITE PARK MN 563870757 SANDIE WESTERGREN BOARD PRESIDENT 3202510087 2025-10-20 1 0 KRISTIN L SCHMIDT CPA P01487323 3202035500 2025-10-20 2024 2025-03-06 01:10:19Z NANCY BETTS 310 SUNDIAL DRIVE PO BOX 757 WAITE PARK MN 563870757 11163627 0 X WWW.WACOSA.ORG X 1963 MN TO PROVIDE INDIVIDUALS WITH DISABILITIES THE OPPORTUNITY TO WORK AND LIVE IN THEIR COMMUNITY. 13 13 499 39 0 0 1101466 1424879 8294263 9433415 87026 250956 49307 22851 9532062 11132101 0 0 0 0 6693862 6820791 0 0 78320 2185780 2247603 8879642 9068394 652420 2063707 12620966 14681638 1214214 1149031 11406752 13532607 X TO PROVIDE INDIVIDUALS WITH DISABILITIES THE OPPORTUNITY TO WORK AND LIVE IN THEIR COMMUNITY. 0 0 5634623 7160439 PROGRAM SERVICESWACOSA'S PROGRAM SERVICES CONSIST OF WACOSA'S SOUTH PROGRAM, NORTH PROGRAM, SENIORS PROGRAM, SAUK CENTRE DT & H PROGRAM, 1ST AVENUE AND SAUK CENTRE EE PROGRAM. WACOSA WAS ESTABLISHED AS A GRASSROOTS ORGANIZATION IN 1963 BY PARENTS LOOKING TO PROVIDE SERVICES TO THEIR CHILDREN WITH DISABILITIES. TODAY WACOSA HAS GROWN TO SERVE OVER 525 ADULTS WITH DISABILITIES ANNUALLY. OUR CLIENTS PRIMARILY LIVE IN STEARNS, BENTON AND SHERBURNE COUNTIES, WITH SITE LOCATIONS IN WAITE PARK, SAUK CENTRE AND WHITNEY SENIOR CENTER IN ST. CLOUD. 2013755 2304322 VOCATIONAL SERVICESWACOSA'S VOCATIONAL SERVICES CONSIST OF WACOSA'S COMMUNITY CREWS, PRODUCTION CREWS, THRIFTWORKS! AND DOCUSHRED. WACOSA SERVES PEOPLE WITH A VARIETY OF MENTAL, PHYSICAL AND COGNITIVE ABILITIES. SOME OF WACOSA'S CLIENTS LIVE INDEPENDENTLY, SOME WITH FAMILIES, AND OTHERS IN GROUP HOME SETTINGS. THROUGH WACOSA'S VOCATIONAL SERVICES, CLIENTS ARE EMPLOYED BY LOCAL BUSINESSES, GO OUT IN THE COMMUNITY IN WORK CREWS OR THEY WORK IN ONE OF WACOSA'S FACILITIES. WACOSA'S IN HOUSE WORK IS WIDE RANGING. WACOSA DOES ASSEMBLY, QUALITY CHECKING, MAILING SERVICES, LABELING, COLLATING, PACKAGING/KITTING, RE-WORK, DOCUMENT SHREDDING, THRIFT STORE OPERATIONS, RECYCLING SERVICES AND MUCH MORE. WACOSA'S CLIENTS ENJOY WORKING, ARE DEDICATED AND TAKE GREAT PRIDE IN THE WORK THEY DO. 7648378 1 1 0 0 0 0 0 0 0 1 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 0 0 1 0 0 0 0 0 0 0 0 1 27 0 499 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 1 1 0 MN X TRACI MCKINNON 3202510087 310 SUNDIAL DRIVE WAITE PARK MN 56387 SANDIE WESTERGREN BOARD CHAIR 1.00 X X 0 0 0 JENNIFER JOHNSON BOARD VICE CHAIR 1.00 X X 0 0 0 JEFF BENVENISTE BOARD TREASURER 1.00 X X 0 0 0 RON BRANDENBURG BOARD SECRETARY 1.00 X X 0 0 0 PEGGY BAYER BOARD MEMBER 1.00 X 0 0 0 MATTHEW DESJARDINS BOARD MEMBER 1.00 X 0 0 0 CURT GAINSFORTH BOARD MEMBER 1.00 X 0 0 0 MOLLIE GARDEN BOARD MEMBER 1.00 X 0 0 0 LAURA KRUEGER BOARD MEMBER 1.00 X 0 0 0 THAD OLSEN BOARD MEMBER 1.00 X 0 0 0 JOE PERSKE BOARD MEMBER 1.00 X 0 0 0 LINDSEY RENNIE BOARD MEMBER 1.00 X 0 0 0 HERB TRENZ BOARD MEMBER 1.00 X 0 0 0 NANCY BETTS ED 40.00 X 131561 0 14212 TRACI MCKINNON DIRECTOR OF FINANCE 40.00 X 93914 0 13264 225475 0 27476 2 0 0 0 0 842246 582633 501062 1424879 MEDICAL ASSISTANCE 624310 7203472 7203472 VOCATIONAL BUS REV 624310 1803260 1803260 PRIVATE BILLINGS 624310 346814 346814 COUNTIES & SCHOOLS 624310 79869 79869 9433415 220089 220089 21443 9424 0 0 21443 9424 30867 30867 53898 31526 22372 22372 OTHER INCOME 900099 479 479 479 11132101 9464761 0 242461 252951 47161 205790 5277573 4681208 536756 59609 81945 74220 6473 1252 807773 701398 94686 11689 400549 340852 54046 5651 53304 53304 17461 17461 203321 1944 201377 39476 18319 21054 103 215252 145560 69692 297107 279202 17905 475431 473723 1692 16 1253 1253 15256 10134 5122 317817 279938 37879 82998 82193 805 IN KIND 484022 484022 DUES & LICENSING 21484 16643 4841 23421 11861 11560 9068394 7648378 1341696 78320 1784424 2389369 2362787 3193342 725239 769559 126252 125752 196405 189908 9735787 5275979 4377082 4459808 2982133 3361736 66644 192164 12620966 14681638 806514 700938 2500 2500 338556 253429 66644 192164 1214214 1149031 X 9703679 11311308 1703073 2221299 11406752 13532607 12620966 14681638 2063707 62148 0 X 0 1 X 1 0 X 3292727 3284791 1922297 1101466 1424879 11026160 3532195 5788495 6657906 8356826 9487313 33822735 6824922 9073286 8580203 9458292 10912192 44848895 0 136238 25794 84956 113841 114192 475021 136238 25794 84956 113841 114192 475021 44373874 63497 52755 51726 111145 220089 499212 63497 52755 51726 111145 220089 499212 4724 11098 12787 2646 479 31734 6893143 9137139 8644716 9572083 11132760 45379841 0.97780 0.94790 0.01100 0.00800 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 4,724. 2021 AMOUNT: $ 11,098. 2022 AMOUNT: $ 12,787. 2023 AMOUNT: $ 2,646. 2024 AMOUNT: $ 479. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 376029 216713 51711 644453 169845 173165 33019 376029 54061 135357 -19573 169845 50950 3111 54061 0.05846 0.84752 0.09403 0 0 569281 569281 5894386 2551249 3343137 29600 29059 541 1516264 1412077 104187 1726256 1283594 442662 4459808 OPERATING LEASE LIABILITY 192164 192164 X 11208314 62148 31526 93674 11114640 17461 17461 11132101 9082459 31526 31526 9050933 17461 17461 9068394 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT IS TO SUPPORT WACOSA'S PROGRAMS FOR THE BENEFIT OF INDIVIDUALS WITH DISABILITIES. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX CODES, AND THEREFORE THE FINANCIAL STATEMENTS DO NOT INCLUDE A PROVISION FOR INCOME TAXES. CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS A CHARITABLE TAX DEDUCTION BY THE CONTRIBUTOR. THE ORGANIZATION FILES AS A TAX EXEMPT ORGANIZATION, SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION WOULD BE SUBJECT TO REVIEW BY THE IRS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 31,526. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 31,526. WACOSA BASH 53898 53898 31526 53898 53898 31526 31526 22372 X THRIFTWORKS! DONATIONS 156395 482282 FMV X FUNDRAISING 1 18556 FMV X LEGAL 1 224 FMV 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS APPOINTED THREE MEMBERS OF THE BOARD TO SERVE ON THE FINANCE COMMITTEE TO REVIEW ALL FINANCIAL INFORMATION PRIOR TO BOARD MEETINGS AND MAKE RECOMMENDATIONS TO THE BOARD AT THE BOARD OF DIRECTORS MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE WILL PRESENT FORM 990 TO THE FINANCE COMMITTEE TO REVIEW AND DISCUSS. IF THERE ARE NO CHANGES, THE FINANCE COMMITTEE WILL PRESENT THE FORM 990 TO WACOSA'S BOARD OF DIRECTORS WHICH WILL ACCEPT FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C PER MN STATUTE SEC 317A.255, GOVERNING CONFLICTS OF INTERESTS FOR DIRECTORS OF NONPROFIT CORPORATIONS, WACOSA HAS A CONFLICTS OF INTEREST DISCLOSURE POLICY. THIS POLICY IS REVIEWED ANNUALLY AND ACKNOWLEDGED VIA SIGNATURE BY ALL THOSE REGULARLY PARTICIPATING IN BOARD MEETINGS; INCLUDING BOARD MEMBERS, ADMINISTRATIVE TEAM MEMBERS, AND THE FUND DEVELOPMENT AND SALES & MARKETING MANAGER POSITIONS. A CONFLICT IS DEFINED AS AN OUTSIDE INTEREST/TRANSACTION OF A FINANCIAL GAIN AMONG STAFF/BOARD/THEIR FAMILIES/THEIR BUSINESSES, OUTSIDE ACTIVITY COMPETING WITH WACOSA SERVICE OFFERINGS, AND/OR ACCEPTANCE OF GIFTS/GRATUITIES/ENTERTAINMENT OF SIGNIFICANT VALUE IN EXCHANGE FOR SERVICE(S) ON BEHALF OF WACOSA. CONFLICTS SHALL BE DISCLOSED AND PARTICIPANTS SHALL EXCUSE THEMSELVES FROM VOTING OR MAKING DECISIONS TO ENTER INTO ANY SUCH TRANSACTION ON BEHALF OF WACOSA. FORM 990, PART VI, SECTION B, LINE 15 ON AN ANNUAL BASIS THE BOARD OF DIRECTORS CONDUCTS A JOB REVIEW OF THE EXECUTIVE DIRECTOR AND AT THAT TIME ANY RAISES ARE DISCUSSED BY THE BOARD AND APPROVED BY THE BOARD OF DIRECTORS. THIS PROCESS WAS LAST CONDUCTED IN 2024. A WAGE SURVEY WAS CONDUCTED BY THE DIRECTOR OF HUMAN RESOURCES AND ADJUSTMENTS WERE MADE TO ALL PAY SCALES APPROPRIATELY. THIS PROCESS WAS LAST CONDUCTED IN 2024. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.