Civic Intelligence

Minnesota State High School League Group Return 9349

990 • Fiscal year 2017 • EIN 36-3518485

Aug 01, 2016 to Jul 31, 2017 • Filed on Jun 15, 2018

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

68th percentile

0.37x

Higher debt load relative to assets than 68% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

35th percentile

0.09x

Higher debt load relative to revenue than 35% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

38th percentile

0.0%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

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

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

4th percentile

-19%

Faster asset growth than 4% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

25th percentile

-4.4%

Faster revenue growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,611,564

Down $383,701 (-19%) from 2016

Net Assets

Up

$1,008,992

Up $712 (+0.1%) from 2016

Liabilities

Down

$602,572

Down $384,413 (-39%) from 2016

Revenue

Down

$6,559,944

Down $298,901 (-4.4%) from 2016

Expenses

Down

$6,559,232

Down $280,963 (-4.1%) from 2016

Net Income

Down

$712

Down $17,938 (-96%) from 2016

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

2017

Assets$1,611,564
Liabilities$602,572
Net Assets$1,008,992

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

2017

Revenue$6,559,944
Expenses$6,559,232
Net Income$712
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Jun 15, 2018
Return Version
2016v3.0
Gross Receipts
$6,559,944
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$1,982,578$1,587,723▼ $394,855
Cap Stk Tr Prin Current Funds$1,008,280$1,008,992▲ $712
Accounts Receivable$12,687$23,841▲ $11,154
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$1,995,265$1,611,564▼ $383,701
Liabilities
Accounts Payable and Accrued Expenses$986,985$602,572▼ $384,413
Total Liabilities$986,985$602,572▼ $384,413
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,008,280$1,008,992▲ $712
Total Liabilities and Net Assets / Fund Balance$1,995,265$1,611,564▼ $383,701
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom GraupmannPresident-Board of Directors
Troy UrdahlVice President-Board of Directors
Betsy AndersonBoard of Directors
Bonnie Spohn SchmaltzBoard of Directors
Brian HegsethBoard of Directors
Chad StoskopfBoard of Directors
Craig AndersonBoard of Directors
Dave SwanbergBoard of Directors
Emmett KeenanBoard of Directors
Eric ChristensonBoard of Directors
Eric LeytolaBoard of Directors
Jill JohnsonBoard of Directors
Joel BoydBoard of Directors
Kristen AmundsonBoard of Directors
Kristen DeClerk-ThompsonBoard of Directors
Paul McDonaldBoard of Directors
Rob CarpentierBoard of Directors
Steve BealsBoard of Directors
Wade JohnsonBoard of Directors
Deborah PaulyTreasurer-Board of Directors
Revenue and Support

Revenue Composition

Contributions and Grants
$42,800
Program Service Revenue
$6,516,023
Investment Income
$1,121
Other Revenue
$0
All Other Contributions
$2,800
Change in Net Assets
$712

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,559,944
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$6,559,944
Total Revenue per Form 990
$6,559,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,766,839
Salaries, Compensation, and Employee Benefits$792,393
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$464,298$198,985-$663,283
Fees for Services Other$191,453--$191,453
Pension Plan Contributions$54,858$23,510-$78,368
Office Expenses$41,410$17,748-$59,158
Other Expenses$53,014$0$0$53,014
Payroll Taxes$35,519$15,223-$50,742
Fees for Services Accounting$0$48,000-$48,000
All Other Expenses$17,981$7,706$0$25,687
Insurance$25,317--$25,317
Total Functional Expenses$6,220,277$338,955$0$6,559,232

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,559,232
Total Expenses per Audited Statements$6,559,232
Total Expenses per Form 990$6,559,232
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
2018-06-15

Organization Details

Principal Officer
Erich Martens
Formed
1960
Legal Domicile
Mn
Voting Board Members
20
Independent Board Members
20
Employees
775
Volunteers
200
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt8Treasurer-Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice President-Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board 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 Directors
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/GrantAmt042800
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt06559944
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/ProgramServicesAmt025317
IRS990/InsuranceGrp/TotalAmt025317
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01121
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01121
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/NetAssetsOrFundBalancesBOYAmt01008280
IRS990/NetAssetsOrFundBalancesEOYAmt01008992
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017748
IRS990/OfficeExpensesGrp/ProgramServicesAmt041410
IRS990/OfficeExpensesGrp/TotalAmt059158
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Section Tournaments
IRS990/OtherExpensesGrp/Desc1School Expense Reimbursement
IRS990/OtherExpensesGrp/Desc2Committees
IRS990/OtherExpensesGrp/Desc3AAA & Target Programs-Public Relations
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt227783
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt04666258
IRS990/OtherExpensesGrp/ProgramServicesAmt1605341
IRS990/OtherExpensesGrp/ProgramServicesAmt264828
IRS990/OtherExpensesGrp/ProgramServicesAmt353014
IRS990/OtherExpensesGrp/TotalAmt04666258
IRS990/OtherExpensesGrp/TotalAmt1605341
IRS990/OtherExpensesGrp/TotalAmt292611
IRS990/OtherExpensesGrp/TotalAmt353014
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0198985
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0464298
IRS990/OtherSalariesAndWagesGrp/TotalAmt0663283
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015223
IRS990/PayrollTaxesGrp/ProgramServicesAmt035519
IRS990/PayrollTaxesGrp/TotalAmt050742
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt023510
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt054858
IRS990/PensionPlanContributionsGrp/TotalAmt078368
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Erich Martens
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Tournaments
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06483506
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06483506
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt026200
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01291
IRS990/PYOtherExpensesAmt06062769
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt06831354
IRS990/PYRevenuesLessExpensesAmt018650
IRS990/PYSalariesCompEmpBnftPaidAmt0777426
IRS990/PYTotalExpensesAmt06840195
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06858845
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0712
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt040000
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06517144
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01982578
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01587723
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
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00

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