- Revenue 2024
- $1,283,735
- Expenses 2024
- $1,334,177
Program services were 87.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- P33
- Classification
- 1200
- Street
- 551 11TH AVE SE
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
DEDICATED TO THE CARE AND DEVELOPMENT OF CHILDREN 8 WEEKS TO 6 YEARS OLD. NURTURE AND INDIVIDUALIZE EARLY CHILDHOOD CARE AND LEARNING TO ACCOMODATE BOTH CHILD AND FAMILY NEEDS.
-
LAKER PREP IS BECKER COUNTY'S LARGEST NON-PROFIT BASED CHILDCARE ORGANIZATION ADVOCATING FOR AND SERVING FAMILIES WITH HIGH QUALITY PROGRAMMING FOR CHILDREN AGES BIRTH TO FIVE. DEVELOPED TO FILL A GAP IN YEAR-ROUND, ALL-DAY CARE, LAKER PREP STARTED IN 2011 SERVING 10 FAMILIES AND QUICKLY EXPANDED TO ITS CURRENT LEVEL OF 90 FAMILIES. FOCUSED ON SERVING THE HEART OF ITS COMMUNITY, LAKER PREP EMBRACES DIVERSE ACCESS TO ITS WIDE RANGE OF SERVICES. CURRENTLY, 27% OF CHILDREN AT LAKER PREP RECEIVE SUBSIDIES, AND 25% OF ENROLLED CHILDREN IDENTIFY AS NON-WHITE. FAMILIES CURRENTLY SERVED ARE IN MANUFACTURING, EDUCATION, TRADES, RETAIL, TOURISM, GOVERNMENT, MEDICAL AND HUMAN SERVICES FIELDS. STANDING FIRM IN THE BELIEF THAT "BIG SUCCESS STARTS SMALL," LAKER PREP STAFF AND LEADERSHIP ARE DEVOTED TO PROVIDING MULTIPLE AVENUES TO THE QUALITY PROGRAMMING THAT REARS THE NEXT GENERATION OF KIND, SUCCESSFUL, AND THOUGHTFUL COMMUNITY LEADERS. PARTNERSHIPS WITH EXTERNAL SERVICE PROVIDERS ENSURE THAT CHILDREN WITH ALL LEVELS OF NEED WORK TOWARDS DEVELOPMENTAL MILESTONES AND MOVE INTO KINDERGARTEN WITH THE SKILLS NECESSARY TO BE SUCCESSFUL. TAKING A COMPREHENSIVE VIEW OF GROWING AND STABILIZING THE CHILDCARE INDUSTRY, LAKER PREP FOCUSES ON CHILDCARE ADVOCACY AND REFORM, ENGAGING IN REGIONAL AND STATEWIDE FORUMS, TASK FORCES, AND INITIATIVES. LAKER PREP DIRECTORS ARE ALSO COMMITTED TO MENTORING AND DEVELOPING THE NEXT COHORT OF CHILDCARE PRACTITIONERS. THEY PARTNER WITH THE LOCAL HIGH SCHOOL IN CREATING OPPORTUNITIES FOR STUDENTS TO EARN A CHILD DEVELOPMENT ASSOCIATE AND CURRENT LAKER PREP STAFF ARE SUPPORTED AND INCENTIVISED TO SEEK ADDITIONAL QUALIFICATIONS AND CERTIFICATIONS. INTEGRATING ITSELF IN THE NETWORK OF FAMILY FOCUSED COMMUNITY ORGANIZATIONS, LAKER PREP SUPPORTS AND PROVIDES COMMUNITY ACTIVITIES, EVENTS, AND RESOURCES TO THE AREA AS A WHOLE. AS SUPPORT FOR THE ORGANIZATION INCREASES, SO TOO WILL THE OFFERINGS FOR FAMILIES AROUND THE REGION. BIG SUCCESS FOR LAKER PREP MEANS BIG SUCCESS FOR THE COMMUNITY, AND IT ALL STARTS SMALL, WITH SUPPORT FROM FUNDERS, COMMUNITY MEMBERS, AND ALL THOSE WILLING TO INVEST IN THE FUTURE.
Expenses $1,166,556 · Revenue $1,103,493
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Mary RotterMARY ROTTER
PROGRAM DIRE
- Total calculated
- $51,969
- From this org
- $51,969
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Eric RotterERIC ROTTER
ASST DIR/BD
- Total calculated
- $56,034
- From this org
- $42,312
- From related orgs
- $0
- Other
- $13,722
- Hours/week
- 40
-
Peter JacobsenPETER JACOBSEN
CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Josh HochgrabberJOSH HOCHGRABBER
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Amanda HansonAMANDA HANSON
TREAS/SECR
- Total calculated
- $0
- Hours/week
- 1
-
Alissa HobanALISSA HOBAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Tessa FenuTESSA FENU
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Mary O'BrianMARY O'BRIAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $1,283,735
- Expenses
- $1,334,177
- Contributions
- $170,103
- Grants paid
- $0
-
2023
- Revenue
- $1,355,365
- Expenses
- $1,347,199
- Contributions
- $263,976
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Form 990-N e-Postcard, tax year 2022
- Tax period
- 1 January 2022 to 31 December 2022
- Principal officer
-
Eric Rotter
- Mailing address
- 551 11th AveDetroit Lakes MN 56501
As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$51,283
2023 AIR EXCHANGER; ECDF GRANT
-
$34,823
2024 ECDF GRANTS
-
ST MARYS REGIONAL HEALTH CENTER
$14,975
2022 PROGRAM SUPPORT
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.