Nonprofit · EIN 45-0226418
FRASER LTD
Tax-exempt · FARGO, ND 58103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $13,959,341 | $14,300,215 | -$340,874 | $12,430,779 | $2,552,708 | $9,878,071 |
| June 30, 2024 | 990 | $12,977,051 | $13,253,134 | -$276,083 | $12,294,986 | $2,083,030 | $10,211,956 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $10,110,394
- of which government grants
- $8,968,659
- Program service revenue
- $2,783,741
- Investment income
- $19,929
- Net rental income
- $91,054
- Net income from gaming
- $394,044
- Other revenue
- $1,045,277
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $566,750
- Other salaries and wages
- $6,065,196
- Salaries, compensation and benefits (total)
- $9,061,966
- Professional fundraising fees
- $0
- Legal fees
- $99,157
- Accounting fees
- $106,866
- Occupancy
- $569,138
- Travel
- $138,652
- Depreciation
- $338,324
- Program services (functional)
- $12,060,065
- Management and general (functional)
- $1,915,534
- Fundraising (functional)
- $324,616
Balance sheet and other
- Total assets, start of year
- $12,294,986
- Total assets, end of year
- $12,430,779
- Total liabilities, end of year
- $2,552,708
- Net assets, end of year
- $9,878,071
- Land, buildings and equipment
- $6,667,310
- Net assets without donor restrictions
- $8,997,066
- Net assets with donor restrictions
- $881,005
- Gross unrelated business income
- $262,752
- Gross receipts
- $16,219,481
- Employees
- 336
- Volunteers
- 344
- Year formed
- 1908
- State of legal domicile
- ND
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 | Other / benefits |
|---|---|---|---|---|
| SANDRA LEYLAND | PRESIDENT/CEO Officer | 40 | $167,013 | $38,936 |
| JONATHAN KADRMAS | CHIEF OPERATING OFFICER Officer | 40 | $82,996 | $24,899 |
| PATRICIA KALIBABKY | DIRECTOR OF CHILD CARE Officer | 40 | $72,668 | $24,858 |
| MINDY PUCKETT | DIRECTOR OF ACCOUNTING (5/09/25-11/20/25) Officer | 40 | $54,046 | $8,733 |
| JOHN LONZI | INTERIM DIRECTOR OF ACCOUNTING (11/20/25-CUR.) Officer | 40 | $19,404 | $2,448 |
| SCOTT HUDSON | DIRECTOR OF ACCOUNTING (2/18/25-5/07/25) Officer | 40 | $19,753 | $0 |
| AARON KAKAC | DIRECTOR OF ACCOUNTING (8/30/24-1/17/25) Officer | 40 | $8,413 | $0 |
| BRENDA KASPARI | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| MICHAEL KIRK | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| DAVID LASKE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DANNY TUNGSETH | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RONALD MCLEAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHEILA CARNEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOSEPH PAUL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARILYN HOCHSTETLER | DIRECTOR OF ACCOUNTING (12/04/23-9/26/24) Officer | 40 | $0 | $0 |
990 for the year ended June 30, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SANDRA LEYLAND | PRESIDENT/CEO Officer | 40 | $159,847 | $22,026 |
| PATRICIA KALIBABKY | DIRECTOR OF CHILD CARE Officer | 40 | $75,972 | $21,220 |
| JONATHAN KADRMAS | CHIEF OPERATING OFFICER Officer | 40 | $81,514 | $13,816 |
| MARILYN HOCHSTETLER | DIRECTOR OF ACCOUNTING Officer | 40 | $4,631 | $0 |
| BRENDA KASPARI | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| MICHAEL KIRK | VICE CHAIRMAN Trustee or director | 1 | $0 | $0 |
| DAVID LASKE | TREASURER/SECRETARY Trustee or director | 1 | $0 | $0 |
| RONALD MCLEAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHEILA CARNEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DANNY TUNGSETH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOSEPH PAUL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| AARON KAKAC | DIRECTOR OF ACCOUNTING Officer | 40 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2902 UNIVERSITY DR S, FARGO, ND 58103-6032
- Principal officer (990 for 2024)
- SANDRA LEYLAND, 2902 S UNIVERSITY DR, FARGO, ND 58103
- Signed the 990
- SANDRA LEYLAND, PRESIDENT/CEO
- Phone
- (701) 232-3301
- Website
- FRASERLTD.ORG
- Return prepared by
- WIDMER ROEL PC
Mission
SUPPORTING CHILDREN AND ADULTS ON THEIR LIFE'S JOURNEY TO INDEPENDENCE.
Program accomplishments
- FRASER LTD PROVIDES HOUSING ALONG WITH CASE MANAGEMENT SUPPORTS TO ADULTS (18 YEARS +) WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES WHO REQUIRE ASSISTANCE IN OBTAINING AND MEETING BASIC LIVING REQUIREMENTS TO LIVE SUCCESSFULLY AS INDEPENDENT ADULTS. SERVICES INCLUDE BENEFIT AND MONEY MANAGEMENT, OBTAINING MEDICAL AND MENTAL HEALTH SERVICES, INDEPENDENT LIVING SKILL TRAINING INCLUDES APPROPRIATE SOCIALIZATION, RECREATION AND LEISURE, APARTMENT LIVING SKILLS AND OTHER SKILLS NECESSARY TO TRANSITION TO INDEPENDENCE.Expenses $9,006,731 · revenue $1,374,459
- FRASER LTD OPERATES "FRASER CHILD CARE" WHICH IS AN INTEGRATED DAY CARE FACILITY OPEN TO SPECIAL NEEDS CHILDREN AND TYPICALLY DEVELOPING CHILDREN.Expenses $1,502,769 · revenue $1,135,153
- TRANSITIONAL YOUTH SERVICES - PROVIDES SERVICES TO YOUNG PEOPLE 14-26 BY OFFERING ASSISTANCE WITH BASIC NEEDS, THERAPEUTIC CASE MANAGEMENT, AND RESIDENTIAL PROGRAMMING THROUGH A TRANSITIONAL LIVING PROGRAM.Expenses $1,550,565 · revenue $242,591
- FRASER LTD PROVIDES REPRESENTATIVE PAYEE SUPPORT FOR INDIVIDUALS RECEIVING SOCIAL SECURITY BENEFITS WITHIN THE ORGANIZATION AND THOSE REQUESTING ASSISTANCE FROM THE COMMUNITY.
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
- 45-0226418
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1956
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P70Z)
- Assets (IRS master file)
- $12,430,779
- Income (IRS master file)
- $16,219,481
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $13,959,341 | $14,300,215 | $12,430,779 | IRS |
| 990-T | June 2025 | – | – | – | IRS |
| 990 | June 2024 | $12,977,051 | $13,253,134 | $12,294,986 | IRS |
| 990-T | June 2024 | – | – | – | IRS |
| 990 | June 2023 | $11,709,292 | $12,416,529 | $13,007,139 | IRS |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | $14,109,456 | $12,292,096 | $13,629,044 | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about FRASER LTD
- What is the EIN of FRASER LTD?
- The employer identification number (EIN) of FRASER LTD is 45-0226418.
- Is FRASER LTD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1956.
- Are donations to FRASER LTD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRASER LTD 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 FRASER LTD 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 FRASER LTD 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 FRASER LTD?
- The 990 for the year ended June 30, 2025 names SANDRA LEYLAND.
- Who are the officers and directors of FRASER LTD?
- The 990 for the year ended June 30, 2025 lists 15 people; 7 received compensation from the organization, the highest $167,013 (SANDRA LEYLAND, PRESIDENT/CEO).
- How much revenue does FRASER LTD have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $13,959,341, expenses of $14,300,215 and total assets of $12,430,779 at year end.
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