Nonprofit · EIN 41-1291483
LAURA BAKER SCHOOL ASSOCIATION
Tax-exempt · NORTHFIELD, MN 55057
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $7,730,433 | $8,042,370 | -$311,937 | $4,586,979 | $1,775,397 | $2,811,582 |
| December 31, 2024 | 990 | $7,060,566 | $7,620,846 | -$560,280 | $4,551,440 | $1,427,793 | $3,123,647 |
| December 31, 2023 | 990 | $5,958,390 | $7,554,205 | -$1,595,815 | $5,012,804 | $1,329,811 | $3,682,993 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,383,676
- of which government grants
- $294,464
- Program service revenue
- $6,349,408
- Investment income
- $701
- Net rental income
- $68,650
- Net income from fundraising events
- -$78,793
- Other revenue
- -$3,352
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $148,939
- Other salaries and wages
- $5,037,695
- Salaries, compensation and benefits (total)
- $5,762,431
- Professional fundraising fees
- $0
- Legal fees
- $9,098
- Accounting fees
- $126,994
- Occupancy
- $330,784
- Travel
- $32,315
- Depreciation
- $191,275
- Program services (functional)
- $6,882,852
- Management and general (functional)
- $925,509
- Fundraising (functional)
- $234,009
Balance sheet and other
- Total assets, start of year
- $4,551,440
- Total assets, end of year
- $4,586,979
- Total liabilities, end of year
- $1,775,397
- Net assets, end of year
- $2,811,582
- Land, buildings and equipment
- $3,165,668
- Publicly traded securities
- $3,304
- Net assets without donor restrictions
- $2,791,762
- Net assets with donor restrictions
- $19,820
- Gross receipts
- $7,809,226
- Employees
- 240
- Volunteers
- 275
- Year formed
- 1977
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDRA GERDES | EXECUTIVE DIRECTOR Officer | 40 | $111,819 |
| SCOTT BLUM | FORMER CFO Officer | 40 | $28,285 |
| CHRISTINA SEVERSON | CFO Officer | 12 | $8,835 |
| MICHELLE LASSWELL | TRUSTEE Trustee or director | 1 | $0 |
| LINDA MAYTAN | TRUSTEE Trustee or director | 1 | $0 |
| KIM BRISKE | TRUSTEE Trustee or director | 1 | $0 |
| JONATHON DAVIS | TRUSTEE Trustee or director | 1 | $0 |
| GRETCHEN EHRESMANN | TRUSTEE Trustee or director | 1 | $0 |
| JIM LOE | TRUSTEE Trustee or director | 1 | $0 |
| KENNA SCHULZ | SECRETARY Trustee or director, Officer | 2 | $0 |
| MATT KARL | TREASURER Trustee or director, Officer | 2 | $0 |
| MELEAH FOLLEN | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| RAY DE VRIES | TRUSTEE Trustee or director | 1 | $0 |
| RUTH NEUGER | TRUSTEE Trustee or director | 1 | $0 |
| CLARA DEVY | STUDENT BOARD MEMBER Trustee or director | 1 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JILL METZ | TRUSTEE Trustee or director | 1 | $0 |
| STEVE UNDERDAHL | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JANE NOFER POSKANZER | TRUSTEE Trustee or director | 1 | $0 |
| BRAD AUSTIN | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDRA GERDES | EXECUTIVE DIRECTOR Officer | 40 | $112,998 |
| CANDI LEMARR | FORMER CFO Officer | 40 | $61,939 |
| SCOTT BLUM | CFO Officer | 12 | $24,630 |
| MICHELLE LASSWELL | TRUSTEE Trustee or director | 1 | $0 |
| LINDA MAYTAN | TRUSTEE Trustee or director | 1 | $0 |
| KIM BRISKE | TRUSTEE Trustee or director | 1 | $0 |
| JONATHON DAVIS | TRUSTEE Trustee or director | 1 | $0 |
| GRETCHEN EHRESMANN | TRUSTEE Trustee or director | 1 | $0 |
| JIM LOE | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| KENNA SCHULZ | SECRETARY Trustee or director, Officer | 2 | $0 |
| MATT KARL | TRUSTEE Trustee or director | 1 | $0 |
| MELEAH FOLLEN | TREASURER Trustee or director, Officer | 2 | $0 |
| RAY DE VRIES | TRUSTEE Trustee or director | 2 | $0 |
| RUTH NEUGER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SEAN SMITH | STUDENT BOARD MEMBER Trustee or director | 1 | $0 |
| JILL METZ | TRUSTEE Trustee or director | 1 | $0 |
| STEVE UNDERDAHL | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SANDRA GERDES | EXECUTIVE DIRECTOR Officer | 40 | $109,145 |
| CANDI LEMARR | CFO Officer | 40 | $3,600 |
| BOB GILBERTSON | PRESIDENT Trustee or director, Officer | 2 | $0 |
| RUTH NEUGER | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| KENT HOLDEN | TREASURER Trustee or director, Officer | 2 | $0 |
| CHERYL BUCK | TRUSTEE Trustee or director | 1 | $0 |
| STEVEN UNDERDAHL | TRUSTEE Trustee or director | 1 | $0 |
| MATT CHRISTENSEN | TRUSTEE Trustee or director | 1 | $0 |
| CAROLINE YAUN | SECRETARY Trustee or director, Officer | 2 | $0 |
| CARRIE DUBA | TRUSTEE Trustee or director | 1 | $0 |
| JIM LOE | TRUSTEE Trustee or director | 1 | $0 |
| MELEAH FOLLEN | TRUSTEE Trustee or director | 1 | $0 |
| KENNA SCHULZ | TRUSTEE Trustee or director | 1 | $0 |
| GRETCHEN EHRESMANN | TRUSTEE Trustee or director | 1 | $0 |
| PHIL STORM | TRUSTEE Trustee or director | 1 | $0 |
| SHREYA ASHOK | STUDENT BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 211 OAK ST, NORTHFIELD, MN 55057-2300
- Principal officer (990 for 2025)
- SANDRA GERDES, 211 OAK STREET, NORTHFIELD, MN 55057
- Signed the 990
- SANDRA GERDES, EXECUTIVE DIRECTOR
- Phone
- (507) 645-8866
- Website
- WWW.LAURABAKER.ORG
- Return prepared by
- LB CARLSON LLP
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 accomplishments
- 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.Expenses $6,882,852 · revenue $6,349,408
- 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
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 41-1291483
- 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
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,586,979
- Income (IRS master file)
- $7,809,226
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $7,730,433 | $8,042,370 | $4,586,979 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $7,060,566 | $7,620,846 | $4,551,440 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $5,958,390 | $7,554,205 | $5,012,804 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $5,684,388 | $5,908,856 | $6,785,435 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 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 41-1291483).
Questions about LAURA BAKER SCHOOL ASSOCIATION
- What is the EIN of LAURA BAKER SCHOOL ASSOCIATION?
- The employer identification number (EIN) of LAURA BAKER SCHOOL ASSOCIATION is 41-1291483.
- Is LAURA BAKER SCHOOL ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to LAURA BAKER SCHOOL ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAURA BAKER SCHOOL ASSOCIATION 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 LAURA BAKER SCHOOL ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAURA BAKER SCHOOL ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LAURA BAKER SCHOOL ASSOCIATION?
- The 990 for the year ended December 31, 2025 names SANDRA GERDES.
- Who are the officers and directors of LAURA BAKER SCHOOL ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 19 people; 3 received compensation from the organization, the highest $111,819 (SANDRA GERDES, EXECUTIVE DIRECTOR).
- How much revenue does LAURA BAKER SCHOOL ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $7,730,433, expenses of $8,042,370 and total assets of $4,586,979 at year end.
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