2024-07-09T10:26:33-05:00 2023-12-31 411504933 LB CARLSON LLP 605 HIGHWAY 169 SUITE 650 MINNEAPOLIS MN 55441 990 2023-01-01 411291483 LAURA BAKER SCHOOL ASSOCIATION LAUR 5076458866 211 OAK STREET NORTHFIELD MN 55057 SANDRA GERDES EXECUTIVE DIRECTOR 5076458866 2024-06-18 1 SANDRA GERDES 999009999 0 DARREN KRAY CPA P00296781 7635358150 2024-06-18 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z SANDRA GERDES 211 OAK STREET NORTHFIELD MN 55057 6030210 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. 13 13 179 250 0 0 891446 1006691 4551956 4880591 6732 69944 234254 1164 5684388 5958390 0 0 0 0 4022118 5348577 0 0 427792 1886738 2205628 5908856 7554205 -224468 -1595815 6785435 5012804 1536859 1329811 5248576 3682993 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 6170549 4880591 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. 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. 6170549 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 13 0 1 179 1 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X SCOTT BLUM 5076458866 211 OAK STREET NORTHFIELD MN 55057 BOB GILBERTSON PRESIDENT 2.00 X X 0 0 0 RUTH NEUGER VICE PRESIDENT 2.00 X X 0 0 0 KENT HOLDEN TREASURER 2.00 X X 0 0 0 CHERYL BUCK TRUSTEE 1.00 X 0 0 0 STEVEN UNDERDAHL TRUSTEE 1.00 X 0 0 0 MATT CHRISTENSEN TRUSTEE 1.00 X 0 0 0 CAROLINE YAUN SECRETARY 2.00 X X 0 0 0 CARRIE DUBA TRUSTEE 1.00 X 0 0 0 JIM LOE TRUSTEE 1.00 X 0 0 0 MELEAH FOLLEN TRUSTEE 1.00 X 0 0 0 KENNA SCHULZ TRUSTEE 1.00 X 0 0 0 GRETCHEN EHRESMANN TRUSTEE 1.00 X 0 0 0 PHIL STORM TRUSTEE 1.00 X 0 0 0 SHREYA ASHOK STUDENT BOARD MEMBER 1.00 X 0 0 0 SANDRA GERDES EXECUTIVE DIRECTOR 40.00 X 109145 0 0 CANDI LEMARR CFO 40.00 X 3600 0 0 112745 0 0 1 0 0 0 0 375536 631155 169234 1006691 RESIDENT SERVICES 624100 4880591 4880591 4880591 69944 69944 61878 0 61878 61878 61878 0 375536 71820 -71820 -71820 OTHER INCOME 900099 11106 11106 11106 5958390 4953575 0 -1876 146762 138233 5309 3220 4657502 4386831 168476 102195 33895 30276 2743 876 150480 76316 71560 2604 359938 346949 6367 6622 15120 15120 94841 2829 92012 137889 1302 400 136187 12953 2401 10552 319207 315342 3704 161 30970 30780 190 34033 12278 21755 21653 16035 5618 193921 193921 106219 30208 76011 PURCHASED SERVICES 357628 263043 90265 4320 FOOD 210047 209961 86 PROGRAM EXPENSES 182147 55158 119397 7592 IN-KIND EXPENSES 169235 17279 151956 319765 252607 55099 12059 7554205 6170549 955864 427792 9163 105430 708639 448002 1548366 491430 62371 60049 8361185 4807052 3722548 3554133 516702 46934 217646 306826 6785435 5012804 858507 736605 678352 593206 1536859 1329811 X 5231076 3661493 17500 21500 5248576 3682993 6785435 5012804 -1595815 30232 0 X 0 1 X 1 0 X 550643 636440 1066852 891446 1006691 4152072 550643 636440 1066852 891446 1006691 4152072 4152072 286233 287720 161323 43435 131822 910533 23887 25709 16936 260033 11106 337671 5400276 0.76890 0.71040 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 23,887. 2020 AMOUNT: $ 25,709. 2021 AMOUNT: $ 16,936. 2022 AMOUNT: $ 21,973. 2023 AMOUNT: $ 11,106. GAIN ON SALE OF PROPERTY AND EQUIPMENT - 2022 AMOUNT: $ 238,060. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 379109 379109 6402565 3495821 2906744 757018 551063 205955 822493 760168 62325 3554133 SECURITY DEPOSITS 2350 OPERATING LEASE RIGHT-OF-USE ASSETS 304476 306826 X 6060442 30232 71820 102052 5958390 0 5958390 7626025 71820 71820 7554205 0 7554205 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 71,820. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 71,820. GALA EVENT 321395 321395 26932 27681 GOLF EVENT 54141 54141 17207 375536 375536 26932 44888 71820 -71820 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 44 169234 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.