Civic Intelligence

Minnesota State High School League Group Return 9349

990 • Fiscal year 2016 • EIN 36-3518485

Aug 01, 2015 to Jul 31, 2016 • Filed on Jun 14, 2017

2100 Freeway BlvdBrooklyn Center, MN 55430

(763) 560-2262

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.49x

Higher debt load relative to assets than 74% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

44th percentile

0.14x

Higher debt load relative to revenue than 44% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

42nd percentile

0.3%

Higher net margin than 42% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

19th percentile

$660

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

83rd percentile

18%

Faster asset growth than 83% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

55th percentile

4.2%

Faster revenue growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,995,265

Up $311,466 (+18%) from 2015

Net Assets

Up

$1,008,280

Up $18,650 (+1.9%) from 2015

Liabilities

Up

$986,985

Up $292,816 (+42%) from 2015

Revenue

Up

$6,858,845

Up $277,742 (+4.2%) from 2015

Expenses

Up

$6,840,195

Up $340,603 (+5.2%) from 2015

Net Income

Down

$18,650

Down $62,861 (-77%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $1,411,337Liabilities 2013: $530,760Net Assets 2013: $880,5772013Assets 2014: $1,337,513Liabilities 2014: $429,394Net Assets 2014: $908,1192014Assets 2015: $1,683,799Liabilities 2015: $694,169Net Assets 2015: $989,6302015Assets 2016: $1,995,265Liabilities 2016: $986,985Net Assets 2016: $1,008,2802016Assets 2017: $1,611,564Liabilities 2017: $602,572Net Assets 2017: $1,008,9922017Assets 2018: $1,079,297Liabilities 2018: $201,182Net Assets 2018: $878,1152018Assets 2019: $1,434,010Liabilities 2019: $383,736Net Assets 2019: $1,050,2742019Assets 2020: $1,931,670Liabilities 2020: $53,366Net Assets 2020: $1,878,3042020Assets 2021: $2,262,610Liabilities 2021: $1,124,095Net Assets 2021: $1,138,5152021Assets 2022: $3,141,415Liabilities 2022: $1,967,309Net Assets 2022: $1,174,1062022Assets 2023: $2,922,925Liabilities 2023: $1,669,247Net Assets 2023: $1,253,6782023Assets 2024: $2,504,154Liabilities 2024: $1,231,628Net Assets 2024: $1,272,5262024

Highlighted filing

2016

Assets$1,995,265
Liabilities$986,985
Net Assets$1,008,280

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2013: $5,971,1682013Revenue 2014: $5,954,743Expenses 2014: $5,927,201Net Income 2014: $27,5422014Revenue 2015: $6,581,103Expenses 2015: $6,499,592Net Income 2015: $81,5112015Revenue 2016: $6,858,845Expenses 2016: $6,840,195Net Income 2016: $18,6502016Revenue 2017: $6,559,944Expenses 2017: $6,559,232Net Income 2017: $7122017Revenue 2018: $5,995,428Expenses 2018: $6,126,305Net Income 2018: -$130,8772018Revenue 2019: $6,442,156Expenses 2019: $6,283,201Net Income 2019: $158,9552019Revenue 2020: $5,348,617Expenses 2020: $4,520,587Net Income 2020: $828,0302020Revenue 2021: $3,777,209Expenses 2021: $4,516,998Net Income 2021: -$739,7892021Revenue 2022: $7,650,618Expenses 2022: $7,615,027Net Income 2022: $35,5912022Revenue 2023: $7,916,582Expenses 2023: $7,837,010Net Income 2023: $79,5722023Revenue 2024: $7,934,050Expenses 2024: $7,915,202Net Income 2024: $18,8482024

Highlighted filing

2016

Revenue$6,858,845
Expenses$6,840,195
Net Income$18,650
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Jun 14, 2017
Return Version
2015v3.0
Gross Receipts
$6,858,845
Mission and Program Overview

Mission

The Minnesota State High School League provides educational opportunities for students through interscholastic athletic and fine arts programs and provides leadership and support for member schools. The Group Return 9349 organization's conduct the sectional competition at the high school level for athletic and fine arts activities.

The Minnesota State High School League provides educational opportunities for students through interscholastic athletic and fine arts programs and provides leadership and support for member schools. The organization's reported in the Group Return 9349 conduct the sectional competition at the high school level for athletic and fine arts activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,680,725$1,982,578▲ $301,853
Cap Stk Tr Prin Current Funds$989,630$1,008,280▲ $18,650
Accounts Receivable$3,074$12,687▲ $9,613
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,683,799$1,995,265▲ $311,466
Liabilities
Accounts Payable and Accrued Expenses$694,169$986,985▲ $292,816
Total Liabilities$694,169$986,985▲ $292,816
Net Assets / Fund Balance
Total Net Assets Fund Balance$989,630$1,008,280▲ $18,650
Total Liabilities and Net Assets / Fund Balance$1,683,799$1,995,265▲ $311,466
Compensation and Service Providers

Employees

NameTitleBaseTotal
Paul McDonaldBoard of Directors$660$660

Board Members and Trustees

NameTitle
Erich MartensPresident, Board of Directors
Tom GraupmannVice President-Board of Directors
Betsy AndersonBoard of Director
Brian HegsethBoard of Directors
Chad StoskopfBoard of Directors
Chris McDonaldBoard of Directors
Craig AndersonBoard of Directors
Dave SwanbergBoard of Directors
Deborah PaulyBoard of Directors
Emmett KeenanBoard of Directors
Eric ChristensonBoard of Directors
Kristen AmundsonBoard of Directors
Lea B OlsenBoard of Directors
Mike OlsonBoard of Directors
Shelly HotzlerBoard of Directors
Steve BealsBoard of Directors
Troy UrdahlBoard of Directors
Wade JohnsonBoard of Directors
Bob GreyTreasurer-Board of Directors
Revenue and Support

Revenue Composition

Contributions and Grants
$26,200
Program Service Revenue
$6,831,354
Investment Income
$1,291
Other Revenue
$0
All Other Contributions
$6,200
Change in Net Assets
$18,650

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,858,845
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$6,858,845
Total Revenue per Form 990
$6,858,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,062,769
Salaries, Compensation, and Employee Benefits$777,426
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$453,373$194,303-$647,676
Fees for Services Other$185,770--$185,770
Pension Plan Contributions$55,175$23,645-$78,820
Office Expenses$38,455$16,480-$54,935
Other Expenses$51,660$0$0$51,660
Payroll Taxes$35,651$15,279-$50,930
Fees for Services Accounting-$48,000-$48,000
All Other Expenses$33,468$14,343-$47,811
Insurance$15,523$0$0$15,523
Total Functional Expenses$6,499,058$341,137$0$6,840,195

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,840,195
Total Expenses per Audited Statements$6,840,195
Total Expenses per Form 990$6,840,195
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Copies of Form 990 are reviewed in detail by the Board of Directors Finance Committee and discussed at the Board of Directors meetings. The Form 990 is reviewed and approved by the Executive Director and Assistant Director prior to filing with the IRS.

Form 990, Part VI, Section B, Line 12C

Any potential conflict of interest are reviewed and resolved by the Executive Director and Board of Directors.

Form 990, Part VI, Section B, Line 15

The salaries of the Region Secretaries are determined by the local Region Committees.

Form 990, Part VI, Section C, Line 19

Documents are made available to the public upon request. Copies of the documents can be made at the MSHSL office.

Filing and Contact Details

Filer

Filer Name
Minnesota State High School League Group Return 9349
EIN
36-3518485
Phone
7635602262
Address
2100 Freeway Blvd, Brooklyn Center, MN 55430

Signing Officer

Name
Richard Matter
Title
Assistant Director
Phone
7635602262
Signed
2017-06-14

Organization Details

Principal Officer
Richard Matter
Formed
1960
Legal Domicile
Mn
Voting Board Members
20
Independent Board Members
20
Employees
863
Volunteers
200
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President-Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer-Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt10President, Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt14Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt16Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt17Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt18Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt19Board of Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01960
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt026200
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt06858845
IRS990/GroupExemptionNum09349
IRS990/GroupReturnForAffiliatesInd01
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt015523
IRS990/InsuranceGrp/TotalAmt015523
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01291
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01291
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The Minnesota State High School League provides educational opportunities for students through interscholastic athletic and fine arts programs and provides leadership and support for member schools. The Group Return 9349 organization's conduct the sectional competition at the high school level for athletic and fine arts activities.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0989630
IRS990/NetAssetsOrFundBalancesEOYAmt01008280
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016480
IRS990/OfficeExpensesGrp/ProgramServicesAmt038455
IRS990/OfficeExpensesGrp/TotalAmt054935
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Section Tournaments
IRS990/OtherExpensesGrp/Desc1School Expense Reimbursement
IRS990/OtherExpensesGrp/Desc2Committees
IRS990/OtherExpensesGrp/Desc3AAA and Target Programs-Public Relations
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt229087
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt04592783
IRS990/OtherExpensesGrp/ProgramServicesAmt1969330
IRS990/OtherExpensesGrp/ProgramServicesAmt267870
IRS990/OtherExpensesGrp/ProgramServicesAmt351660
IRS990/OtherExpensesGrp/TotalAmt04592783
IRS990/OtherExpensesGrp/TotalAmt1969330
IRS990/OtherExpensesGrp/TotalAmt296957
IRS990/OtherExpensesGrp/TotalAmt351660
IRS990/OtherRevenueTotalAmt00
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0453373
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015279
IRS990/PayrollTaxesGrp/ProgramServicesAmt035651
IRS990/PayrollTaxesGrp/TotalAmt050930
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt023645
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt055175
IRS990/PensionPlanContributionsGrp/TotalAmt078820
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Richard Matter
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Tournaments
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06774876
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06774876
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt028150
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01250
IRS990/PYOtherExpensesAmt05745495
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt06551703
IRS990/PYRevenuesLessExpensesAmt081511
IRS990/PYSalariesCompEmpBnftPaidAmt0754097
IRS990/PYTotalExpensesAmt06499592
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06581103
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt018650
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt020000
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06832645
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01680725
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01982578
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00

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