2026-07-14T11:04:16-05:00 2025-12-31 411504933 LB CARLSON LLP 605 HIGHWAY 169 SUITE 650 MINNEAPOLIS MN 55441 990 2025-01-01 411291483 LAURA BAKER SCHOOL ASSOCIATION LAUR 5076458866 211 OAK STREET NORTHFIELD MN 55057 SANDRA GERDES EXECUTIVE DIRECTOR 5076458866 2026-07-07 1 DARREN KRAY CPA P00296781 7635358150 2026-07-07 2025 2025-03-06 01:10:19Z SANDRA GERDES 211 OAK STREET NORTHFIELD MN 55057 7809226 0 X WWW.LAURABAKER.ORG X 1977 MN TO PROVIDE HOUSING AND OTHER SERVICES TO ADULTS AND CHILDREN WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. OUR MISSION IS TO RESPECT THE LIFE CHOICES AND DREAMS OF PEOPLE WITH DEVELOPMENTAL DISABILITIES AND HELP THEM REACH THEIR GOALS. 16 15 240 275 0 0 1323184 1383676 5714023 6349408 4384 701 18975 -3352 7060566 7730433 0 0 0 0 5424957 5762431 0 0 234009 2195889 2279939 7620846 8042370 -560280 -311937 4551440 4586979 1427793 1775397 3123647 2811582 X TO PROVIDE HOUSING AND OTHER SERVICES TO ADULTS AND CHILDREN WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. OUR MISSION IS TO RESPECT THE LIFE CHOICES AND DREAMS OF PEOPLE WITH DEVELOPMENTAL DISABILITIES AND HELP THEM REACH THEIR GOALS. 0 0 6882852 6349408 OAK STREET RESIDENTIAL SERVICES: AN INTERMEDIATE CARE FACILITY FOR PERSONS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THESE SERVICES ARE LICENSED BY THE MINNESOTA DEPT OF HEALTH (ICF-DD AND SUPERVISED LIVING FACILITY) AND THE MINNESOTA DEPT OF HUMAN SERVICES (CONSOLIDATED STANDARDS FOR LICENSED PROGRAMS SERVING PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES). SERVICES ARE FUNDED PRIMARILY THROUGH MEDICAID AND ARE AUTHORIZED THROUGH EACH PERSONS INTERDISCIPLINARY TEAM AND THEIR COUNTY OF FINANCIAL RESPONSIBILITY. OUR RATES ARE DETERMINED BY THE MN DEPT OF HUMAN SERVICES. INCREASES/DECREASES ARE APPROVED THROUGH THE MN LEGISLATURE. CURRENTLY AT 27, WE ARE LICENSED TO SERVE 30 PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. EACH PERSON SERVED RECEIVES SERVICES 24 HOURS A DAY AND RECEIVES ACTIVE TREATMENT SERVICES TO ASSIST HIM/HER TO MAINTAIN AND IMPROVE IN ANY AREAS THAT LIMIT HIS/HER ABILITY TO LIVE INDEPENDENTLY IN THE COMMUNITY. ACTIVE TREATMENT INCLUDES INDIVIDUAL SERVICE AND PROGRAM PLANS FOR EACH INDIVIDUAL WHICH ARE REVIEWED AND UPDATED MONTHLY, QUARTERLY AND ANNUALLY TO MEASURE PROGRESS TOWARD THOSE GOALS. WE PROVIDE ASSISTANCE TO EACH PERSON IN THE ACTIVITIES OF DAILY LIVING, INCLUDING BUT NOT LIMITED TO: SELF-CARE (E.G. DRESSING, GROOMING, TOILETING), MONEY MANAGEMENT, HOUSEHOLD MANAGEMENT, COMMUNITY ACCESS AND INTEGRATION, MOBILITY, LEISURE AND RECREATION.COMMUNITY SERVICES: THESE SERVICES ARE PROVIDED IN THE NORTHFIELD AREA IN EACH PERSON'S HOME. WE OPERATE 6 COMMUNITY RESIDENTAL HOMES WHICH SUPPORT 3 OR 4 PEOPLE EACH. WE HAVE ANOTHER 11 CLIENTS TO WHOM WE PROVIDE IN-HOME SUPPORT IN THEIR OWN HOMES OR APARTMENTS. THESE SERVICES ARE LICENSED BY THE MN DEPT OF HUMAN SERVICES. SERVICES ARE FUNDED PRIMARILY THROUGH MEDICAID, AND ARE AUTHORIZED THROUGH EACH PERSON'S INTERDISCIPLINARY TEAM AND THEIR COUNTY OF FINANCIAL RESPONSIBILITY. WE ARE PAID AN HOURLY RATE FOR IN-HOME SUPPORT. COMMUNITY RESIDENTIAL CLIENTS HAVE A DAILY RATE DETERMINED BY THEIR COUNTY OF FINANCIAL RESPONSIBILITY IN CONJUNCTION WITH MN DEPT OF HUMAN SERVICES REIMBURSEMENT GUIDELINES. EACH PERSON'S RATE IS DEPENDENT UPON HIS/HER NEEDS FOR SUPPORT AND IS INDIVIDUALIZED TO THE GREATEST EXTENT POSSIBLE. SERVICES GENERALLY ARE FUNDED BY MEDICAID. WHILE RATE CHANGES CAN BE INITIATED BASED UPON CHANGES IN AN INDIVIDUAL'S NEEDS, GENERAL RATE CHANGES TO ACCOMMODATE INFLATION AND STAFF INCREASES ARE APPROVED THROUGH THE MN LEGISLATURE. WE ARE CURRENTLY SERVING 32 INDIVIDUALS IN COMMUNITY SERVICES. EACH PERSON HAS INDIVIDUAL SERVICE AND PROGRAM PLANS WHICH ARE REVIEWED AND UPDATED MONTHLY, QUARTERLY AND ANNUALLY TO MEASURE PROGRESS TOWARD THOSE GOALS. WE PROVIDE ASSISTANCE TO EACH PERSON IN THE ACTIVITIES OF DAILY LIVING, INCLUDING BUT NOT LIMITED: SELF-CARE (E.G. DRESSING, GROOMING, TOILETING), MONEY MANAGEMENT, HOUSEHOLD MANAGEMENT, COMMUNITY ACCESS AND INTEGRATION, MOBILITY, LEISURE AND RECREATION.WE LAUNCHED BEHAVIORAL SUPPORT SERVICES IN 2025. WE SUPPORT PEOPLE WITH IDD AND BEHAVIORAL SUPPORT NEEDS TO BE MORE SUCCESSFUL IN THEIR DAILY LIVES. PROGRAM INVOLVES BOTH SUPPORTING INDIVIDUALS AND SUPPORTING SYSTEMS AND TEAMS TO BETTER SUPPORT INDIVIDUALS. LAURA BAKER SCHOOL: IN 2016, WE CLOSED OUR PRIVATE SCHOOL AND NOW LEASE THAT SPACE TO THE TORREY PINES DIRECT PRIMARY CARE WHICH IS A MEMBERSHIP BASED MEDICINE PRACTICE. IN ADDITION SOME OF THE SPACE IS LEASED TO ELSA KRAUS, LLC WHICH OFFERS COUNSELING AND THERAPY SERVICES 6882852 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 29 0 1 240 0 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X CHRISTINA SEVERSON 5076458866 211 OAK STREET NORTHFIELD MN 55057 MICHELLE LASSWELL TRUSTEE 1.00 X 0 0 0 LINDA MAYTAN TRUSTEE 1.00 X 0 0 0 KIM BRISKE TRUSTEE 1.00 X 0 0 0 JONATHON DAVIS TRUSTEE 1.00 X 0 0 0 GRETCHEN EHRESMANN TRUSTEE 1.00 X 0 0 0 JIM LOE TRUSTEE 1.00 X 0 0 0 KENNA SCHULZ SECRETARY 2.00 X X 0 0 0 MATT KARL TREASURER 2.00 X X 0 0 0 MELEAH FOLLEN VICE PRESIDENT 2.00 X X 0 0 0 RAY DE VRIES TRUSTEE 1.00 X 0 0 0 RUTH NEUGER TRUSTEE 1.00 X 0 0 0 CLARA DEVY STUDENT BOARD MEMBER 1.00 X 0 0 0 JILL METZ TRUSTEE 1.00 X 0 0 0 STEVE UNDERDAHL PRESIDENT 2.00 X X 0 0 0 JANE NOFER POSKANZER TRUSTEE 1.00 X 0 0 0 BRAD AUSTIN TRUSTEE 1.00 X 0 0 0 SCOTT BLUM FORMER CFO 40.00 X 28285 0 0 CHRISTINA SEVERSON CFO 12.00 X 8835 0 0 SANDRA GERDES EXECUTIVE DIRECTOR 40.00 X 111819 0 0 148939 0 0 1 0 0 0 0 474754 294464 614458 36283 1383676 RESIDENT SERVICES 624100 6349408 6349408 6349408 701 701 68650 0 68650 68650 68650 0 474754 78793 -78793 -78793 OTHER INCOME 900099 6791 6791 6791 7730433 6424849 0 -78092 148939 136883 9011 3045 5037695 4629918 304779 102998 33681 30125 2737 819 129711 126890 842 1979 412405 359190 46607 6608 9098 9098 126994 1227 125767 7625 4827 2798 12568 2679 9749 140 330784 327761 2851 172 32315 32315 45070 4072 40753 245 33135 33135 191275 145897 45378 123651 36934 86717 PURCHASED SERVICES 651785 434485 146740 70560 FOOD 245606 245404 89 113 PROGRAM EXPENSES 200919 163377 27869 9673 PROGRAM SUPPLIES 114420 102673 9342 2405 154694 98195 24045 32454 8042370 6882852 925509 234009 95206 125968 13151 40410 0 515118 589341 77442 68433 8381795 5216127 3354193 3165668 3426 3304 434883 651876 4551440 4586979 918492 1277084 509301 498313 1427793 1775397 X 3103327 2791762 20320 19820 3123647 2811582 4551440 4586979 -311937 -128 0 X 0 1 X 1 0 X 1066852 891446 1006691 1282774 1089212 5336975 1066852 891446 1006691 1282774 1089212 5336975 5336975 161323 43435 131822 75912 69351 481843 16936 260033 11106 8298 6791 303164 6121982 0.87180 0.82690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 16,936. 2022 AMOUNT: $ 21,973. 2023 AMOUNT: $ 11,106. 2024 AMOUNT: $ 8,298. 2025 AMOUNT: $ 6,791. GAIN ON SALE OF PROPERTY AND EQUIPMENT - 2022 AMOUNT: $ 238,060. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 379109 379109 6402565 3830256 2572309 757018 581559 175459 843103 804312 38791 3165668 SECURITY DEPOSITS 5250 OPERATING LEASE RIGHT-OF-USE ASSETS 646626 651876 X 7809104 -122 78793 78671 7730433 0 7730433 8121163 78793 78793 8042370 0 8042370 PART X, LINE 2: INCOME TAX STATUS THE ORGANIZATION IS EXEMPT FROM TAXATION AS A NONPROFIT ORGANIZATION IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE ON THE FINANCIAL STATEMENTS. THE ORGANIZATION IS CLASSIFIED AS A PUBLICLY-SUPPORTED CHARITABLE ORGANIZATION UNDER SECTION 509(A)(1) OF THE CODE AND CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS A CHARITABLE TAX DEDUCTION BY THE CONTRIBUTOR. EFFECTIVE JANUARY 1, 2009, THE ORGANIZATION ADOPTED ACCOUNTING GUIDANCE RELATED TO UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE RECOGNITION THRESHOLD AND MEASUREMENTS REQUIREMENTS FOR INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON INCOME TAX RETURNS. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. UNDER THE ACCOUNTING STANDARDS, THE ORGANIZATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS IDENTIFIED NO INCOME TAX UNCERTAINTIES. THE ORGANIZATION IS OPEN TO EXAMINATION FOR THE TAX YEARS 2017 THROUGH 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 78,793. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 78,793. GALA EVENT 407765 407765 20007 42184 GOLF EVENT 66989 66989 16602 474754 474754 20007 58786 78793 -78793 A CITY OF NORTHFIELD 416005424 NONEAVAIL 2014-05-28 1256715 BUILDING CONSTRUCTION 0 0 0 A 1256715 1256633 82 2014 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X DONATED SERVICES & MATERIALS 32 36283 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS FOR APPROVAL AT A BOARD MEETING PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES ARE REQUIRED TO PROVIDE A WRITTEN STATEMENT AND DISCLOSE ANY POTENTIAL CONFILCTS OF INTEREST TO THE ORGANIZATION EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION REVIEWS AND SETS COMPENSATION OF ITS EXECUTIVES USING PUBLISHED SALARY SURVEYS OF COMPARABLE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE ALSO POSTED ON GUIDESTAR.ORG.