Civic Intelligence

Minnesota State High School League

990 • Fiscal year 2017 • EIN 41-0694702

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

69th percentile

0.45x

Higher debt load relative to assets than 69% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

48th percentile

0.22x

Higher debt load relative to revenue than 48% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

25th percentile

-3.3%

Higher net margin than 25% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

76th percentile

$278,199

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

36th percentile

0.9%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

50th percentile

4.7%

Faster revenue growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$5,124,060

Up $44,774 (+0.9%) from 2016

Net Assets

Down

$2,810,701

Down $344,401 (-11%) from 2016

Liabilities

Up

$2,313,359

Up $389,175 (+20%) from 2016

Revenue

Up

$10,570,863

Up $473,196 (+4.7%) from 2016

Expenses

Up

$10,915,264

Up $487,010 (+4.7%) from 2016

Net Income

Down

-$344,401

Down $13,814 (-4.2%) from 2016

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $4,702,332Liabilities 2011: $1,338,552Net Assets 2011: $3,363,7802011Assets 2012: $4,964,501Liabilities 2012: $1,503,338Net Assets 2012: $3,461,1632012Assets 2013: $5,163,048Liabilities 2013: $1,707,720Net Assets 2013: $3,455,3282013Assets 2014: $4,739,600Liabilities 2014: $1,324,867Net Assets 2014: $3,414,7332014Assets 2015: $4,731,117Liabilities 2015: $1,245,428Net Assets 2015: $3,485,6892015Assets 2016: $5,079,286Liabilities 2016: $1,924,184Net Assets 2016: $3,155,1022016Assets 2017: $5,124,060Liabilities 2017: $2,313,359Net Assets 2017: $2,810,7012017Assets 2018: $4,507,560Liabilities 2018: $2,089,162Net Assets 2018: $2,418,3982018Assets 2019: $4,288,678Liabilities 2019: $1,949,527Net Assets 2019: $2,339,1512019Assets 2020: $4,355,135Liabilities 2020: $2,543,761Net Assets 2020: $1,811,3742020Assets 2021: $6,775,860Liabilities 2021: $2,771,543Net Assets 2021: $4,004,3172021Assets 2022: $9,002,158Liabilities 2022: $1,602,947Net Assets 2022: $7,399,2112022Assets 2023: $11,300,368Liabilities 2023: $3,964,818Net Assets 2023: $7,335,5502023Assets 2024: $12,732,746Liabilities 2024: $4,802,439Net Assets 2024: $7,930,3072024

Highlighted filing

2017

Assets$5,124,060
Liabilities$2,313,359
Net Assets$2,810,701

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $8,417,184Expenses 2011: $8,315,487Net Income 2011: $101,6972011Revenue 2012: $9,647,232Expenses 2012: $9,549,849Net Income 2012: $97,3832012Expenses 2013: $9,886,8262013Revenue 2014: $9,900,039Expenses 2014: $9,940,634Net Income 2014: -$40,5952014Revenue 2015: $9,626,501Expenses 2015: $9,555,545Net Income 2015: $70,9562015Revenue 2016: $10,097,667Expenses 2016: $10,428,254Net Income 2016: -$330,5872016Revenue 2017: $10,570,863Expenses 2017: $10,915,264Net Income 2017: -$344,4012017Revenue 2018: $10,339,369Expenses 2018: $10,376,654Net Income 2018: -$37,2852018Revenue 2019: $10,655,046Expenses 2019: $10,734,293Net Income 2019: -$79,2472019Revenue 2020: $8,984,975Expenses 2020: $9,512,752Net Income 2020: -$527,7772020Revenue 2021: $10,103,240Expenses 2021: $7,910,297Net Income 2021: $2,192,9432021Revenue 2022: $13,682,036Expenses 2022: $10,287,142Net Income 2022: $3,394,8942022Revenue 2023: $13,316,744Expenses 2023: $13,380,405Net Income 2023: -$63,6612023Revenue 2024: $14,565,897Expenses 2024: $13,971,140Net Income 2024: $594,7572024

Highlighted filing

2017

Revenue$10,570,863
Expenses$10,915,264
Net Income-$344,401
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Jun 15, 2018
Return Version
2016v3.0
Gross Receipts
$10,570,863
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 organization conducts the state competition at the high school level for athletic and fine arts activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$3,155,102$2,810,701▼ $344,401
Savings and Temporary Cash Investments$1,762,927$1,570,631▼ $192,296
Investments Other Securities$1,213,993$1,311,041▲ $97,048
Land, Buildings, and Equipment, Net$901,303$854,683▼ $46,620
Accounts Receivable$390,140$342,110▼ $48,030
Prepaid Expenses and Deferred Charges$19,682$20,698▲ $1,016
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$5,079,286$5,124,060▲ $44,774
Other Assets Total$791,241$1,024,897▲ $233,656
Liabilities
Accounts Payable and Accrued Expenses$1,900,399$2,291,494▲ $391,095
Deferred Revenue$23,785$21,865▼ $1,920
Total Liabilities$1,924,184$2,313,359▲ $389,175
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,155,102$2,810,701▼ $344,401
Total Liabilities and Net Assets / Fund Balance$5,079,286$5,124,060▲ $44,774

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$522,295$1,084,496$1,606,791
Land$318,564-$318,564
Equipment$13,824$214,460$228,284
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Other Assets Org$393,338--
Other Securities$1,311,041--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave SteadExecutive DirectorFT$182,693$101,564$284,257
Lisa LissimoreAssociate DirectorFT$134,637$58,682$193,319
Kevin MerkleAssociate DirectorFT$134,637$57,470$192,107
Thomas PerryAssociate DirectorFT$134,637$49,097$183,734
Jody RedmanAssociate DirectorFT$134,637$38,282$172,919
Richard MatterAssistant DirectorFT$118,412$46,572$164,984
Paul McDonaldBoard of Director-$715-$715

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
DissingerReedInsurance ServicesPO Box 4019380, Kansas City, MO 64141$582,195
University of MinnesotaFacility Rental and Expenses1901 4th Street SE, Minneapolis, MN 55455$465,658
BlueCross Blue ShieldHealth InsurancePO Box 860448, Minneapolis, MN 55486$445,401
Carlson Print GroupProgram Printing7490 Golden Triangle Drive, Eden Prairie, MN 55344$442,684
National FederationRule Books CasebooksPO Box 690, Indianapolis, IN 46206$127,592
Revenue and Support

Revenue Composition

Contributions and Grants
$2,280,616
Program Service Revenue
$7,896,700
Investment Income
$105,052
Other Revenue
$288,495
All Other Contributions
$2,280,616
Change in Net Assets
$-344,401

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table10$1,499,095Cost
Total Noncash Contributions10$1,499,095-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,570,863
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$10,570,863
Total Revenue per Form 990
$10,570,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,600,284
Salaries, Compensation, and Employee Benefits$3,260,980
Grants and Similar Amounts Paid$54,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,693,937$188,215$0$1,882,152
Other Employee Benefits$618,609$68,734$0$687,343
Insurance$582,195$0$0$582,195
Fees for Services Other$454,916$0$0$454,916
Current Officers, Directors, Trustees, and Key Employees$139,400$139,399$0$278,799
Occupancy$245,913$27,324$0$273,237
Pension Plan Contributions$215,925$23,992$0$239,917
Office Expenses$202,887$22,543$0$225,430
Travel$90,176$90,175$0$180,351
Payroll Taxes$155,492$17,277$0$172,769
Fees for Services Legal$73,567$31,529-$105,096
Fees for Services Lobbying$0$66,180$0$66,180
Information Technology$42,736$4,748$0$47,484
Depreciation Depletion$32,634$13,986$0$46,620
All Other Expenses$31,420$13,466$0$44,886
Grants to Domestic Orgs$40,000--$40,000
Fees for Services Accounting$0$19,923$0$19,923
Other Expenses$18,692$0$0$18,692
Grants to Domestic Individuals$14,000--$14,000
Total Functional Expenses$10,187,773$727,491$0$10,915,264

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,915,264
Total Expenses per Audited Statements$10,915,264
Total Expenses per Form 990$10,915,264
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
MSHSL Region 4AFarmington, MN501(c)3Operating funds.$40,000
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
Yes
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

The Assistant Director reviewed the Form 990 with the Finance Committee prior to filing.

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

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

Form 990, Part VI, Section B, Line 15

The salaries are negotiated by the Executive Committee and determined by the Board of Directors. Approval of salaries is documented in the minutes of the Board of Directors meeting.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Minnesota State High School League
EIN
41-0694702
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
631
Volunteers
200
Raw XML AppendixShowing 400 of 926 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2540011
IRS990/Form990PartVIISectionAGrp/PersonNm0Kristen Amundson
IRS990/Form990PartVIISectionAGrp/PersonNm1Craig Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm2Steve Beals
IRS990/Form990PartVIISectionAGrp/PersonNm3Wade Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm4Emmett Keenan
IRS990/Form990PartVIISectionAGrp/PersonNm5Eric Christenson
IRS990/Form990PartVIISectionAGrp/PersonNm6Paul McDonald
IRS990/Form990PartVIISectionAGrp/PersonNm7Chad Stoskopf
IRS990/Form990PartVIISectionAGrp/PersonNm8Betsy Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm9Brian Hegseth
IRS990/Form990PartVIISectionAGrp/PersonNm10Dave Swanberg
IRS990/Form990PartVIISectionAGrp/PersonNm11Joel Boyd
IRS990/Form990PartVIISectionAGrp/PersonNm12Rob Carpentier
IRS990/Form990PartVIISectionAGrp/PersonNm13Kristen DeClerk-Thompson
IRS990/Form990PartVIISectionAGrp/PersonNm14Jill Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm15Eric Leytola
IRS990/Form990PartVIISectionAGrp/PersonNm16Bonnie Spohn-Schmaltz
IRS990/Form990PartVIISectionAGrp/PersonNm17Tom Graupmann
IRS990/Form990PartVIISectionAGrp/PersonNm18Troy Urdahl
IRS990/Form990PartVIISectionAGrp/PersonNm19Deb Pauly
IRS990/Form990PartVIISectionAGrp/PersonNm20Dave Stead
IRS990/Form990PartVIISectionAGrp/PersonNm21Kevin Merkle
IRS990/Form990PartVIISectionAGrp/PersonNm22Lisa Lissimore
IRS990/Form990PartVIISectionAGrp/PersonNm23Thomas Perry
IRS990/Form990PartVIISectionAGrp/PersonNm24Jody Redman
IRS990/Form990PartVIISectionAGrp/PersonNm25Richard Matter
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt24135714
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25123053
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board of Director
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/TitleTxt17President-Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Vice President-Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Treasurer-Board of Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Associate Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Associate Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Associate Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Associate Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Assistant Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01960
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
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IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
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IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
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IRS990/LegalDomicileStateCd0MN
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.7$4.80$7.93$14.6$14.0$0.59
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$3.96$7.34$13.3$13.4$0.06
2022Detailed filing. Detailed filing data is available for this year.$9.00$1.60$7.40$13.7$10.3$3.39
2021Detailed filing. Detailed filing data is available for this year.$6.78$2.77$4.00$10.1$7.91$2.19
2020Detailed filing. Detailed filing data is available for this year.$4.36$2.54$1.81$8.98$9.51$0.53
2019Detailed filing. Detailed filing data is available for this year.$4.29$1.95$2.34$10.7$10.7$0.08
2018Detailed filing. Detailed filing data is available for this year.$4.51$2.09$2.42$10.3$10.4$0.04
2017Detailed filing. Detailed filing data is available for this year.$5.12$2.31$2.81$10.6$10.9$0.34
2016Detailed filing. Detailed filing data is available for this year.$5.08$1.92$3.16$10.1$10.4$0.33
2015Detailed filing. Detailed filing data is available for this year.$4.73$1.25$3.49$9.63$9.56$0.07
2014Detailed filing. Detailed filing data is available for this year.$4.74$1.32$3.41$9.90$9.94$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.16$1.71$3.46$9.89
2012Summary only. Only limited summary data is available for this year.$4.96$1.50$3.46$9.65$9.55$0.10
2011Summary only. Only limited summary data is available for this year.$4.70$1.34$3.36$8.42$8.32$0.10