Dakota Area Community School
Dakota Area Community School experienced fluctuating finances with recent operational deficits and high liabilities in 2015, now reporting $0 revenue and assets.
EIN: 113713786 · Dakota, MN · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $369K |
| Program Spending | 75% |
| Net Assets | $-164,990 |
| Transparency Score | 45/100 |
Is Dakota Area Community School Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Dakota Area Community School directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Dakota Area Community School
Dakota Area Community School (EIN: 113713786) is a nonprofit organization based in Dakota, MN. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Dakota Area Community School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Dakota Area Community School is a small nonprofit, with 4 years of IRS 990 filings on record (2012–2015). Revenue has grown at a compound annual rate of 0.9%.
Key Financial Metrics (2015)
From the most recent IRS 990 filing on record:
| Total Revenue | $415K |
| Total Expenses | $369K |
| Surplus / Deficit | +$46K |
| Total Assets | $142K |
| Total Liabilities | $307K |
| Net Assets | $-164,990 |
| Operating Margin | 11.1% |
| Debt-to-Asset Ratio | 216.2% |
| Months of Reserves | 4.6 months |
Financial Health Grade: A
In 2015, Dakota Area Community School reported a surplus of $46K with revenue exceeding expenses, holds 4.6 months of operating reserves (adequate), has a debt-to-asset ratio of 216.2% (high leverage).
Financial Trends
Over 4 years of filings (2012–2015), Dakota Area Community School's revenue has grown at a compound annual growth rate (CAGR) of 0.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2015 | +10.3% | -11.7% | +168.2% |
| 2014 | -0.2% | +1.7% | -50.7% |
| 2013 | -6.8% | +0.1% | -41.4% |
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Dakota Area Community School with a Mission Score of 45 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, Dakota Area Community School allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2015)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $46K, with revenue exceeding expenses.
- Debt-to-asset ratio: 216.2%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, suggesting either a volunteer-led organization or compensation levels below IRS reporting thresholds, which is positive for transparency regarding top salaries.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Dakota Area Community School's IRS 990 filings:
- Reported $0 latest revenue and assets, indicating potential inactivity or cessation of operations.
- Three out of four historical periods (2012-2014) show expenses exceeding revenue, indicating operational deficits.
- High liabilities ($306,954) in 2015 significantly exceeded assets ($141,964), suggesting potential financial instability or high debt.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided data prevents a full assessment of spending efficiency.
Strengths
The following positive indicators were identified for Dakota Area Community School:
- Reported 0% officer compensation across all filings, indicating good transparency regarding executive pay.
- Achieved a revenue surplus in 2015 ($414,945 revenue vs. $368,966 expenses), demonstrating a capacity for positive financial performance.
Frequently Asked Questions about Dakota Area Community School
Is Dakota Area Community School a legitimate charity?
Based on AI analysis of IRS 990 filings, Dakota Area Community School (EIN: 113713786) significant concerns. Mission Score: 45/100. 4 red flags identified, 2 strengths noted.
How does Dakota Area Community School spend its money?
Dakota Area Community School directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Dakota Area Community School tax-deductible?
Dakota Area Community School is registered as a tax-exempt nonprofit (EIN: 113713786). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Dakota Area Community School's spending goes to programs?
Dakota Area Community School directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Dakota Area Community School located?
Dakota Area Community School is headquartered in Dakota, Minnesota and files with the IRS under EIN 113713786.
How many years of IRS 990 filings does Dakota Area Community School have?
Dakota Area Community School has 4 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data.
Is Dakota Area Community School currently operational?
The latest reported revenue and assets are $0, which strongly suggests the organization may no longer be active or has ceased operations. Further investigation into more recent filings or public records would be necessary to confirm its current status.
What caused the significant increase in liabilities in 2015?
In 2015, liabilities jumped to $306,954 from $47,917 in 2014. Without detailed financial statements, the specific cause is unknown, but it could indicate significant debt, loans, or deferred revenue.
How does the organization fund its operations given the historical deficits?
The organization ran deficits in 2012, 2013, and 2014. It likely relied on prior year surpluses, asset liquidation, or new debt to cover these shortfalls, as evidenced by fluctuating asset and liability figures.
What is the NTEE code and specific program focus of this organization?
The NTEE code is listed as 'Unknown' in the provided data, making it difficult to assess the specific program focus and compare its efficiency against similar organizations.
Filing History
IRS 990 filing history for Dakota Area Community School showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2012–2015), Dakota Area Community School's revenue has grown by 2.7%, moving from $404K to $415K. Total assets decreased by 22.6% over the same period, from $183K to $142K. Total functional expenses fell by 10.1%, from $410K to $369K. In its most recent filing year (2015), Dakota Area Community School reported a surplus of $46K, with revenue exceeding expenses. The organization holds $307K in liabilities against $142K in assets (debt-to-asset ratio: 216.2%), resulting in net assets of $-164,990.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2015 | $415K | $369K | $142K | $307K | — | View 990 |
| 2014 | $376K | $418K | $53K | $48K | — | View 990 |
| 2013 | $377K | $411K | $107K | $61K | — | View 990 |
| 2012 | $404K | $410K | $183K | $95K | — | View 990 |
Year-by-Year Financial Summary
- 2015: Revenue of $415K, expenses of $369K, and assets of $142K (revenue +10.3% year-over-year).
- 2014: Revenue of $376K, expenses of $418K, and assets of $53K (revenue -0.2% year-over-year).
- 2013: Revenue of $377K, expenses of $411K, and assets of $107K (revenue -6.8% year-over-year).
- 2012: Revenue of $404K, expenses of $410K, and assets of $183K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Dakota Area Community School:
Data Sources and Methodology
This transparency report for Dakota Area Community School is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.