What are baselines?  In reviewing IEPs, I often get various information in this section.  Some schools put present levels.  Some schools put no baseline available.  Some even put nothing and leave it blank.  A baseline is a minimum or starting point used for comparisons.  This needs to be specific to the goal so that the team can determine progress.  For example, if the goal is that “student will be able to count to 20 in 5 out of 5 trials”, the baseline should be “student is able to count to 10 in 5 out of 5 trials” or “student is able to count to 20 with 4 teacher prompts in 5 out of 5 trials”.  That way, when progress reports come out, the teacher is able to say “student can count to 15 in 5 out of 5 trials” or “student is able to count to 20 with 2 teacher prompts in 5 out of 5 trials.”  The team has a specific measurable goal with a specific starting point.