LAURA BAKER SCHOOL ASSOCIATION

EIN: 411291483 501(c)(3)

NORTHFIELD, MN

Total Revenue
$5,958,390
Total Expenses
$7,554,205
Total Assets
$5,012,804
Net Assets
$3,682,993
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Financial Trends

Organization Details

Formation Year
1977
Legal Domicile
MN
Principal Officer
SANDRA GERDES
Phone
5076458866
Tax Period
2023-01-01 to 2023-12-31

LAURA BAKER SCHOOL ASSOCIATION, founded in 1977, is a community nonprofit that reported $6.0M in total revenue in fiscal year 2023. Expenses of $7.6M exceeded revenue, resulting in a 27% operating deficit.

Mission

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.

Program Service Accomplishments

Program 1
Expenses: $6,170,549 Revenue: $4,880,591

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...

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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 24, 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 31 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.

Program 2

LAURA BAKER SCHOOL: IN 2016, WE CLOSED OUR PRIVATE SCHOOL AND NOW LEASE THAT SPACE TO THE CANNON VALLEY SPECIAL EDUCATION COOPERATIVE, THE CVSEC. CVSEC UTILIZES THIS SPACE TO PROVIDE SCHOOLING TO...

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LAURA BAKER SCHOOL: IN 2016, WE CLOSED OUR PRIVATE SCHOOL AND NOW LEASE THAT SPACE TO THE CANNON VALLEY SPECIAL EDUCATION COOPERATIVE, THE CVSEC. CVSEC UTILIZES THIS SPACE TO PROVIDE SCHOOLING TO CHILDREN WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THIS EDUCATIONAL PROGRAM IS DESIGNED FOR CHILDREN WHO ARE UNABLE TO THRIVE IN A TYPICAL PUBLIC SCHOOL SETTING.

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,006,691
Program Service Revenue $4,880,591
Investment Income $69,944
Other Revenue $1,164
TOTAL REVENUE $5,958,390

Expense Breakdown

Grants Paid $0
Salaries & Benefits $5,348,577
Fundraising Expenses $427,792
Program Expenses $6,170,549
Other Expenses $2,205,628
TOTAL EXPENSES $7,554,205

Year-over-Year Comparison

2023 2022 Change
Revenue $5,958,390 $5,684,388 +0.0%
Expenses $7,554,205 $5,908,856 +0.3%
Net Income $-1,595,815 $-224,468 +6.1%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
13
Independent Members
13
Employees
179
Volunteers
250

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
6
$112,745
Total Directors
14
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
BOB GILBERTSON PRESIDENT 2.00
Officer Director
$0 $0 $0
RUTH NEUGER VICE PRESIDENT 2.00
Officer Director
$0 $0 $0
KENT HOLDEN TREASURER 2.00
Officer Director
$0 $0 $0
CHERYL BUCK TRUSTEE 1.00
Director
$0 $0 $0
STEVEN UNDERDAHL TRUSTEE 1.00
Director
$0 $0 $0
MATT CHRISTENSEN TRUSTEE 1.00
Director
$0 $0 $0
CAROLINE YAUN SECRETARY 2.00
Officer Director
$0 $0 $0
CARRIE DUBA TRUSTEE 1.00
Director
$0 $0 $0
JIM LOE TRUSTEE 1.00
Director
$0 $0 $0
MELEAH FOLLEN TRUSTEE 1.00
Director
$0 $0 $0
KENNA SCHULZ TRUSTEE 1.00
Director
$0 $0 $0
GRETCHEN EHRESMANN TRUSTEE 1.00
Director
$0 $0 $0
PHIL STORM TRUSTEE 1.00
Director
$0 $0 $0
SHREYA ASHOK STUDENT BOARD MEMBER 1.00
Director
$0 $0 $0
SANDRA GERDES EXECUTIVE DIRECTOR 40.00
Officer
$109,145 $0 $109,145
CANDI LEMARR CFO 40.00
Officer
$3,600 $0 $3,600
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 No data No data No data No data
2024 No data No data No data No data
2023 $5,958,390 $7,554,205 $5,012,804 $-1,595,815
2022 $5,684,388 $5,908,856 $6,785,435 $-224,468
2021 $5,578,294 $5,884,323 $5,414,331 $-306,029
2021 $7,101,896 $6,189,043 $6,937,933 $912,853
2020 $6,507,428 $5,997,399 $5,823,798 $510,029
2019 $5,915,903 $6,015,985 $5,511,927 $-100,082
2018 $5,551,259 $5,745,656 $5,746,452 $-194,397
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