Nonprofit · EIN 41-6255919
INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE
Tax-exempt · ROCHESTER, MN 55902
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $40,299,147 | $43,230,030 | -$2,930,883 | $3,306,527 | $4,554,451 | -$1,247,924 |
| June 30, 2024 | 990 | $35,225,807 | $36,253,399 | -$1,027,592 | $5,510,048 | $3,884,776 | $1,625,272 |
| June 30, 2023 | 990 | $33,898,659 | $36,094,955 | -$2,196,296 | $6,306,516 | $3,960,654 | $2,345,862 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $40,215,058
- Investment income
- $84,089
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $5,510,048
- Total assets, end of year
- $3,306,527
- Total liabilities, end of year
- $4,554,451
- Net assets, end of year
- -$1,247,924
- Net assets without donor restrictions
- -$1,247,924
- Gross receipts
- $43,009,357
- Employees
- 0
- Volunteers
- 2
- Year formed
- 1982
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN CARLSON | CHIEF ADMINISTRATIVE OFFICER Trustee or director, Officer | 0.2 | $0 | $195,121 | $48,926 |
| EMILY LYNCH | TRUSTEE Trustee or director | 0.2 | $0 | $83,085 | $21,383 |
| KAREN MACLAUGHLIN | TRUSTEE Trustee or director | 0.2 | $0 | $16,000 | $800 |
| STEVE GIFFORD | TRUSTEE Trustee or director | 0.2 | $0 | $0 | $0 |
| WAYNE WOXLAND | TRUSTEE Trustee or director | 0.2 | $0 | $0 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN CARLSON | CHIEF ADMINISTRATIVE OFFIC Trustee or director, Officer | 0.2 | $0 | $191,891 | $50,224 |
| EMILY LYNCH | TRUSTEE Trustee or director | 0.2 | $0 | $78,042 | $21,947 |
| KAREN MACLAUGHLIN | TRUSTEE Trustee or director | 0.2 | $0 | $16,000 | $800 |
| STEVE GIFFORD | TRUSTEE Trustee or director | 0.2 | $0 | $0 | $0 |
| WAYNE WOXLAND | TRUSTEE Trustee or director | 0.2 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN CARLSON | CHIEF ADMINISTRATIVE OFFICER Trustee or director, Officer | 0.2 | $0 | $164,567 | $31,255 |
| EMILY LYNCH | TRUSTEE Trustee or director | 0.2 | $0 | $83,154 | $19,207 |
| KAREN MACLAUGHLIN | TRUSTEE (BEG MAY 2023) Trustee or director | 0.2 | $0 | $16,000 | $800 |
| JESSICA GARCIA | TRUSTEE (END MAY 2023) Trustee or director | 0.2 | $0 | $16,000 | $0 |
| STEVE GIFFORD | TRUSTEE Trustee or director | 0.2 | $0 | $0 | $0 |
| WAYNE WOXLAND | TRUSTEE Trustee or director | 0.2 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 615 7TH ST SW, ROCHESTER, MN 55902-2052
- Principal officer (990 for 2024)
- ANDY KROGSTAD, 615 SEVENTH STREET SW, ROCHESTER, MN 55902
- Signed the 990
- ANDY KROGSTAD, FINANCE DIRECTOR
- Phone
- (507) 328-4225
- Return prepared by
- CREATIVE PLANNING TAX LLC
Mission
TO PROVIDE SELF-INSURED HEALTH AND DENTAL INSURANCE FOR DISTRICT EMPLOYEES AND RETIREES.
Program accomplishments
- THE TRUST PROVIDES FOR EMPLOYER GROUP HEALTH AND DENTAL BENEFITS TO ELIGIBLE EMPLOYEES AND RETIREES. THE TRUST ESTABLISHED A HIGH DEDUCTIBLE HEALTH PLAN WITH AN HRA AND HSA COMPONENT.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 41-6255919
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Exempt since
- 1989
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,306,527
- Income (IRS master file)
- $43,009,357
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $40,299,147 | $43,230,030 | $3,306,527 | XML |
| 990 | June 2024 | $35,225,807 | $36,253,399 | $5,510,048 | XML |
| 990 | June 2023 | $33,898,659 | $36,094,955 | $6,306,516 | XML |
| 990 | June 2022 | $33,608,097 | $38,983,301 | $8,853,710 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 41-6255919).
Questions about INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE
- What is the EIN of INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE?
- The employer identification number (EIN) of INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE is 41-6255919.
- Is INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1989.
- Which annual return does INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE 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 INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE?
- The 990 for the year ended June 30, 2025 names ANDY KROGSTAD.
- Who are the officers and directors of INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE?
- The 990 for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does INDEPENDENT SCHOOL DISTRICT NO 535 HEALTH & DENTAL CARE have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $40,299,147, expenses of $43,230,030 and total assets of $3,306,527 at year end.
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