Civic Intelligence

Minnesota Lodging Association

990 • Fiscal year 2017 • EIN 41-0417425

Apr 01, 2016 to Mar 31, 2017 • Filed on Dec 04, 2017

1959 Sloan Place Suite 120Saint Paul, MN 55117-2070

(651) 778-2400

Siviq Scores

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

Liabilities / Assets

66th percentile

0.04x

Higher debt load relative to assets than 66% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.03x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

34th percentile

-3.2%

Higher net margin than 34% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$173,046

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 46.7% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

28th percentile

-8.8%

Faster asset growth than 28% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

60th percentile

5.4%

Faster revenue growth than 60% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$258,752

Down $24,819 (-8.8%) from 2016

Net Assets

Down

$247,924

Down $12,950 (-5.0%) from 2016

Liabilities

Down

$10,828

Down $11,869 (-52%) from 2016

Revenue

Up

$370,616

Up $18,930 (+5.4%) from 2016

Expenses

Up

$382,583

Up $33,272 (+9.5%) from 2016

Net Income

Down

-$11,967

Down $14,342 (-604%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $299,790Liabilities 2011: $31,336Net Assets 2011: $268,4542011Assets 2012: $350,537Liabilities 2012: $44,673Net Assets 2012: $305,8642012Assets 2013: $313,115Liabilities 2013: $33,763Net Assets 2013: $279,3522013Assets 2014: $297,628Liabilities 2014: $45,785Net Assets 2014: $251,8432014Assets 2015: $301,907Liabilities 2015: $40,198Net Assets 2015: $261,7092015Assets 2016: $283,571Liabilities 2016: $22,697Net Assets 2016: $260,8742016Assets 2017: $258,752Liabilities 2017: $10,828Net Assets 2017: $247,9242017Assets 2018: $275,867Liabilities 2018: $15,382Net Assets 2018: $260,4852018Assets 2019: $261,577Liabilities 2019: $17,283Net Assets 2019: $244,2942019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2017

Assets$258,752
Liabilities$10,828
Net Assets$247,924

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $344,9632011Expenses 2012: $323,4482012Revenue 2013: $356,438Expenses 2013: $377,037Net Income 2013: -$20,5992013Revenue 2014: $361,897Expenses 2014: $390,431Net Income 2014: -$28,5342014Revenue 2015: $357,521Expenses 2015: $377,808Net Income 2015: -$20,2872015Revenue 2016: $351,686Expenses 2016: $349,311Net Income 2016: $2,3752016Revenue 2017: $370,616Expenses 2017: $382,583Net Income 2017: -$11,9672017Revenue 2018: $372,509Expenses 2018: $358,355Net Income 2018: $14,1542018Revenue 2019: $350,368Expenses 2019: $353,905Net Income 2019: -$3,5372019Revenue 2020: $297,712Expenses 2020: $377,852Net Income 2020: -$80,1402020

Highlighted filing

2017

Revenue$370,616
Expenses$382,583
Net Income-$11,967
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Dec 4, 2017
Return Version
2016v3.0
Gross Receipts
$370,616
Mission and Program Overview

Mission

To improve, protect and promote the welfare of the lodging industry in minnesota.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$213,370$200,097▼ $13,273
Investments Other Securities$51,644$50,661▼ $983
Land, Buildings, and Equipment, Net$3,375$0▼ $3,375
Cash and Non-Interest-Bearing Accounts$12,751$2,815▼ $9,936
Prepaid Expenses and Deferred Charges$1,072$2,310▲ $1,238
Accounts Receivable$1,359$600▼ $759
Total Assets$283,571$258,752▼ $24,819
Other Assets Total$0$2,269▲ $2,269
Liabilities
Accounts Payable and Accrued Expenses$13,211$7,958▼ $5,253
Deferred Revenue$6,900$2,870▼ $4,030
Other Liabilities$2,586$0▼ $2,586
Total Liabilities$22,697$10,828▼ $11,869
Net Assets / Fund Balance
Unrestricted Net Assets$260,874$247,924▼ $12,950
Total Net Assets Fund Balance$260,874$247,924▼ $12,950
Total Liabilities and Net Assets / Fund Balance$283,571$258,752▼ $24,819

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$10,125$10,125
Other Securities$50,661--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Laura GarciaImmediate Past President
Doug KarlePresident
Marc FaubertPresident-elect
Dan McelroyExec Vice President
Branden RobinsonVice President
Andy SchweizerDirector
Andy ThilgesDirector
Beth HammerDirector
Bill AhoDirector
Bill FoussardDirector
Bonnie CarlsonDirector
Bonnie RodnessDirector
Brad JonesDirector
Brian SchmechelDirector
Burl IvesDirector
Chris Holland MehlhaffDirector
David JanssenDirector
Debi Grant-smithDirector
Dustin GoslinDirector
Howard AndersonDirector
Jason SubbertDirector
Joe MccurdyDirector
Kim BrownDirector
Kirk SchultzDirector
Marianna KhauvDirector
Mark DunnDirector
Michael ClarkDirector
Rich SiegertDirector
Scott UttleyDirector
Sue JungDirector
Tami MlodgenskiDirector
Jamie DahlenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,000
Program Service Revenue
$361,683
Investment Income
$728
Other Revenue
$2,205
All Other Contributions
$6,000
Change in Net Assets
$-11,967

Audited Revenue Reconciliation

Revenue per Audited Statements
$369,623
Revenue Not Reported on Financial Statements
$993
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$993
Total Revenue per Audited Statements
$369,623
Total Revenue per Form 990
$370,616
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$382,583
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$214,872
Office Expenses---$31,989
Fees for Services Lobbying---$23,623
Conferences and Meetings---$17,614
Occupancy---$15,863
Other Expenses---$6,000
Depreciation Depletion---$3,375
Travel---$2,993
Advertising---$1,430
Insurance---$1,394
Information Technology---$1,107
All Other Expenses---$594
Total Functional Expenses$0$0$0$382,583

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$382,583
Expenses per Audited Statements$381,590
Total Expenses per Audited Statements$381,590
Expenses Not Reported on Financial Statements$993
Other Expense Adjustments$993
Expenses Not Reported on Form 990$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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$70,036
Total Nondeductible Lobbying and Political Cost$60,372
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The association has three categories of members: active, allied and honorary. Descriptions of these member categories are detailed in the association's bylaws.

Form 990, Part VI, Section A, Line 7A

Active members of the association elect the members of the board of directors.

Form 990, Part VI, Section A, Line 7B

Bylaws amendments require approval of the association's membership. The board of directors can also authorize a member vote on a specific question.

Form 990, Part VI, Section A, Line 8B

Actions recommended by committees are presented to the board of directors for approval.

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

The association's internal accountant reviews the form 990 in detail before it is filed. The board of directors does not review the return prior to filing.

Form 990, Part VI, Section B, Line 15

The association does not have any employees. It pays a management fee to upper midwest hospitality, inc., which has full responsibility for determining staffing and compensation.

Form 990, Part VI, Section C, Line 19

The association's governing documents and financial statements are available to the public upon request.

FORM 990, PART VII, SECTION A:

Minnesota lodging association pays management fees to upper midwest hospitality, inc (ein: 41-0947074), an affiliated taxable entity. The following compensation and benefits listed for the executive vice president reflect 100% of the amounts paid. In addition to minnesota lodging association, they also provide services to upper midwest hospitality, inc., minnesota restaurant association, minnesota resort and campground association, hospitality pac and hospitality minnesota education foundation. Daniel mcelroy 2016 compensation: $156,654 contribution to employee benefits: $9,192 expense account: $7,200

Filing and Contact Details

Filer

Filer Name
Minnesota Lodging Association
EIN
41-0417425
Phone
6517782400
Address
1959 SLOAN PLACE SUITE 120, SAINT PAUL, MN 55117-2070

Signing Officer

Name
Daniel Mcelroy
Title
Executive Vice President
Phone
6517782400
Signed
2017-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Mcelroy
Formed
1940
Legal Domicile
Mn
Voting Board Members
31
Independent Board Members
31
Employees
0
Volunteers
45

Preparer

Firm
Olsen Thielen & Co Ltd
Address
2675 LONG LAKE ROAD, ST PAUL, MN 55113
Preparer
Linda M Nelson CPA
Phone
6514834521
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Equity in affiliate loss: upper midwest hospitality, inc. -983.

FORM 990, PART XII, LINE 1:

Minnesota lodging association uses the modified cash method of accounting. This has not changed from the prior year.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Income netted with expenses on financial statements

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Income netted with expenses on financial statements

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IRS990/Desc0WEBSITES AND PUBLICATIONS: THE MLA MAINTAINS A WEBSITE (WWW.MNLODGING.ORG) WITH RESOURCES AND INFORMATION FOR ITS MEMBERSHIP, AS WELL AS A CONSUMER WEBSITE (WWW.HOTELSMN.COM) PROMOTING ITS MEMBER PROPERTIES ONLINE. ASSOCIATION MEMBERS ARE ALSO FEATURED IN 70,000 COPIES OF THE ANNUAL "MINNESOTA WHERE TO STAY" TRAVEL GUIDE DISTRIBUTED FREE OF CHARGE TO PROMOTE TRAVEL AND TOURISM IN MINNESOTA. THE MLA ALSO PUBLISHES A BI-ANNUAL LEGAL GUIDE OUTLINING STATE AND FEDERAL LAWS AND REGULATIONS PERTAINING TO THE HOSPITALITY INDUSTRY IN MINNESOTA.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31EXEC VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01940
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IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt031
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt01107
IRS990/InsuranceGrp/TotalAmt01394
IRS990/InvestmentIncomeGrp/ExclusionAmt0728
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0728
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt051644
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt050661
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010125
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03375
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt010125
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO IMPROVE, PROTECT AND PROMOTE THE WELFARE OF THE LODGING INDUSTRY IN MINNESOTA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0260874
IRS990/NetAssetsOrFundBalancesEOYAmt0247924
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IRS990/OfficeExpensesGrp/TotalAmt031989
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IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1GUIDE PRINTING & POSTAG
IRS990/OtherExpensesGrp/Desc2COMMISSIONS
IRS990/OtherExpensesGrp/Desc3STR REPORT
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IRS990/OtherExpensesGrp/TotalAmt117985
IRS990/OtherExpensesGrp/TotalAmt216975
IRS990/OtherExpensesGrp/TotalAmt36000
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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANOUS
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IRS990/PrincipalOfficerNm0DANIEL MCELROY
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1SEMINARS, MEETINGS, CO
IRS990/ProgramServiceRevenueGrp/Desc2STRATEGIC PARTNERSHIP
IRS990/ProgramServiceRevenueGrp/Desc3ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc4DIRECTORY INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0304635
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt131276
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219890
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31575
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34307
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41575
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt04307
IRS990/ProgSrvcAccomActy2Grp/Desc0INDUSTRY & MEMBERSHIP PROMOTION:THE MINNESOTA LODGING ASSOCIATION (MLA) IS A RESPECTED AND INFLUENTIAL LEADER AND AN ADVOCATE FOR THE LODGING INDUSTRY IN MINNESOTA. THE MLA STRIVES TO UNITE THE INTERESTS OF A DIVERSE MEMBERSHIP BY PROVIDING STRONG ADVOCACY, ACCESS TO KNOWLEDGE, NETWORKING OPPORTUNITIES AND PROGRAMS WITH A STRONG RETURN ON INVESTMENT. THE MLA CO-HOSTS AN ANNUAL HOSPITALITY & TOURISM DAY AT THE CAPITOL DURING EACH MINNESOTA LEGISLATIVE SESSION, PART OF ITS CONSTANT EFFORT TO GUIDE POLICY AND REGULATORY ISSUES ON THE STATE AND LOCAL LEVEL ON BEHALF OF ITS MEMBERSHIP.

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