Laura Baker School Association

What it reported doing in 2025

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.

Financial Efficiency

• Mission deployment rate: 89%; rating input score 89
• Program expense ratio: 85.6%; rating input score 86
• Fundraising efficiency: $5.91 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

• Consistency checks: 93.3%; rating input score 93; 18th percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 93.8%; rating input score 94; 25th percentile among comparable filings
• Governance controls: 9 of 9 controls in place; rating input score 100
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: -4%; rating input score 17; 17th percentile among comparable filings
• Total-asset coverage ratio: 0.57; rating input score 19; 19th percentile among comparable filings
• Liabilities to assets ratio: 0.39; rating input score 21; 21st percentile among comparable filings
• Officer compensation ratio: 1.9%; rating input score 75; 75th percentile among comparable filings

Growth

• Program expense growth: 2.7% per year; rating input score 100; 23rd percentile among comparable filings
• Revenue growth: 2.8% per year; rating input score 100; 21st percentile among comparable filings
• Asset growth: -2.1% per year; rating input score 0; 6th percentile among comparable filings