Civic Intelligence

Association of Minnesota Counties

EIN 41-0802524 • 501(c)4 • St Paul, MN

Profile

The association of minnesota counties is a voluntary non-partisan statewide organization that assists the state's 87 counties in providing effective county governance to the people of minnesota.

125 Charles AvenueSt Paul, MN 55103

www.mncounties.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.16x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.19x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Net Margin

51st percentile

8.1%

Higher net margin than 51% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$242,417

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Asset Growth

77th percentile

17%

Faster asset growth than 77% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

6.7%

Faster revenue growth than 44% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,358,739

Up $936,197 (+17%) from 2023

Liabilities

Up

$989,052

Up $507,924 (+106%) from 2023

Net Assets

Up

$5,369,687

Up $428,273 (+8.7%) from 2023

Revenue

Up

$5,288,132

Up $333,030 (+6.7%) from 2023

Expenses

Up

$4,859,859

Up $35,966 (+0.7%) from 2023

Net Income

Up

$428,273

Up $297,064 (+226%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,196,102Liabilities 2011: $566,814Net Assets 2011: $1,629,2882011Assets 2012: $2,415,448Liabilities 2012: $527,557Net Assets 2012: $1,887,8912012Assets 2013: $2,432,032Liabilities 2013: $438,164Net Assets 2013: $1,993,8682013Assets 2014: $2,756,319Liabilities 2014: $428,983Net Assets 2014: $2,327,3362014Assets 2015: $2,969,150Liabilities 2015: $403,439Net Assets 2015: $2,565,7112015Assets 2016: $3,450,145Liabilities 2016: $734,859Net Assets 2016: $2,715,2862016Assets 2017: $3,919,648Liabilities 2017: $1,013,694Net Assets 2017: $2,905,9542017Assets 2018: $3,995,261Liabilities 2018: $532,798Net Assets 2018: $3,462,4632018Assets 2019: $5,065,870Liabilities 2019: $1,334,042Net Assets 2019: $3,731,8282019Assets 2020: $4,908,011Liabilities 2020: $913,149Net Assets 2020: $3,994,8622020Assets 2021: $5,262,848Liabilities 2021: $672,434Net Assets 2021: $4,590,4142021Assets 2022: $5,564,283Liabilities 2022: $754,078Net Assets 2022: $4,810,2052022Assets 2023: $5,422,542Liabilities 2023: $481,128Net Assets 2023: $4,941,4142023Assets 2024: $6,358,739Liabilities 2024: $989,052Net Assets 2024: $5,369,6872024

Highlighted filing

2024

Assets$6,358,739
Liabilities$989,052
Net Assets$5,369,687

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Revenue 2011: $2,016,919Expenses 2011: $1,914,511Net Income 2011: $102,4082011Revenue 2012: $2,070,177Expenses 2012: $1,811,574Net Income 2012: $258,6032012Revenue 2013: $2,141,281Expenses 2013: $2,035,304Net Income 2013: $105,9772013Revenue 2014: $2,235,265Expenses 2014: $1,901,797Net Income 2014: $333,4682014Revenue 2015: $2,233,945Expenses 2015: $1,995,570Net Income 2015: $238,3752015Revenue 2016: $2,324,384Expenses 2016: $2,174,809Net Income 2016: $149,5752016Revenue 2017: $2,480,567Expenses 2017: $2,289,899Net Income 2017: $190,6682017Revenue 2018: $3,248,476Expenses 2018: $3,108,095Net Income 2018: $140,3812018Revenue 2019: $3,747,291Expenses 2019: $3,477,926Net Income 2019: $269,3652019Revenue 2020: $3,458,249Expenses 2020: $3,285,496Net Income 2020: $172,7532020Revenue 2021: $4,043,556Expenses 2021: $3,448,004Net Income 2021: $595,5522021Revenue 2022: $4,194,552Expenses 2022: $3,974,761Net Income 2022: $219,7912022Revenue 2023: $4,955,102Expenses 2023: $4,823,893Net Income 2023: $131,2092023Revenue 2024: $5,288,132Expenses 2024: $4,859,859Net Income 2024: $428,2732024

Highlighted filing

2024

Revenue$5,288,132
Expenses$4,859,859
Net Income$428,273

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.36$0.99$5.37$5.29$4.86$0.43
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.42$0.48$4.94$4.96$4.82$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.56$0.75$4.81$4.19$3.97$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.26$0.67$4.59$4.04$3.45$0.60
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.91$3.99$3.46$3.29$0.17
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.07$1.33$3.73$3.75$3.48$0.27
2018Summary only. Only limited summary data is available for this year.$4.00$0.53$3.46$3.25$3.11$0.14
2017Summary only. Only limited summary data is available for this year.$3.92$1.01$2.91$2.48$2.29$0.19
2016Summary only. Only limited summary data is available for this year.$3.45$0.73$2.72$2.32$2.17$0.15
2015Summary only. Only limited summary data is available for this year.$2.97$0.40$2.57$2.23$2.00$0.24
2014Summary only. Only limited summary data is available for this year.$2.76$0.43$2.33$2.24$1.90$0.33
2013Summary only. Only limited summary data is available for this year.$2.43$0.44$1.99$2.14$2.04$0.11
2012Summary only. Only limited summary data is available for this year.$2.42$0.53$1.89$2.07$1.81$0.26
2011Summary only. Only limited summary data is available for this year.$2.20$0.57$1.63$2.02$1.91$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$5,288,132
Mission and Program Overview

Mission

The association of minnesota counties is a voluntary non-partisan statewide organization that assists the state's 87 counties in providing effective county governance to the people of minnesota.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,147,497$2,924,705▼ $222,792
Cash and Non-Interest-Bearing Accounts$1,430,685$2,489,042▲ $1,058,357
Land, Buildings, and Equipment, Net$519,997$490,721▼ $29,276
Accounts Receivable$289,317$365,676▲ $76,359
Prepaid Expenses and Deferred Charges$20,655$28,595▲ $7,940
Total Assets$5,422,542$6,358,739▲ $936,197
Other Assets Total$14,391$60,000▲ $45,609
Liabilities
Accounts Payable and Accrued Expenses$383,628$617,289▲ $233,661
Deferred Revenue$97,500$371,763▲ $274,263
Total Liabilities$481,128$989,052▲ $507,924
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,941,414$5,369,687▲ $428,273
Total Net Assets Fund Balance$4,941,414$5,369,687▲ $428,273
Total Liabilities and Net Assets / Fund Balance$5,422,542$6,358,739▲ $936,197

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$441,639$565,240$1,006,879
Leasehold Improvements$49,082-$49,082
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie RingExecutive DirectorFT$214,082$28,335$242,417
Laurie KlupacsDeputy DirectorFT$154,473$28,397$182,870
Matthew HilgartEmployeeFT$151,116$28,338$179,454
Brian MartinsonEmployeeFT$106,069$39,803$145,872
Ryan ErdmannEmployeeFT$103,878$25,777$129,655
Rebecca PizingerEmployeeFT$103,920$14,869$118,789
Matthew FreemarEmployeeFT$105,199$9,178$114,377

Board Members and Trustees

NameTitle
Kevin AndersonMember Services Chair
Ed PoppPolicy Chair
Gary HendrickxPolicy Commitee Chair
Steven GardnerPolicy Commitee Chair
Steve SchmittPolicy Committee Chair
Mary Jo McguireImmediate Past President/ Naco Representative
Neal GaalswykPresident
Mike Slavik1st Vice President
Larry Lindor2nd Vice President
Terry LovgrenDistrict 1 Director
Barbara Weckman BrekkeDistrict 10 Director
Gayle DeglerDistrict 10 Director
Jeff ReinertDistrict 10 Director
Joe AtkinsDistrict 10 Director
Karla BighamDistrict 10 Director
Marion GreeneDistrict 10 Director
Victoria ReinhardtDistrict 10 Director
Joe GouldDistrict 2 Director
Joan LeeDistrict 3 Director
Bill StearnsDistrict 4 Director
Genny ReynoldsDistrict 5 Director
Deron BrehmerDistrict 6 Director
De MaltererDistrict 7 Director
Gene MetzDistrict 8 Director
Mitch LentzDistrict 9 Director
Luke JohnsonMember Services Committee
Rick AndersonMember Services Committee
Rich SveNaco Representative
Tarryl ClarkNaco Representative
Tim SumnerNaco Representative
Todd PatzerNaco Representative
Roger ImdiekePolicy Committee Chaiir
Lisa FobbeSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,350,844
Program Service Revenue
$1,615,700
Investment Income
$273,701
Other Revenue
$47,887
Change in Net Assets
$428,273
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,605,140
Other Expenses$2,254,719
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,067,186$175,859-$1,243,045
Current Officers, Directors, Trustees, and Key Employees$805,930$132,807-$938,737
Conferences and Meetings$868,480$26,214-$894,694
Pension Plan Contributions$344,284$79,074-$423,358
Travel$95,534$68,598-$164,132
Occupancy$94,012$52,451-$146,463
Office Expenses$94,694$31,559-$126,253
Depreciation Depletion$66,217$28,379-$94,596
Other Expenses$43,647$16,966-$60,613
All Other Expenses$34,175$4,474-$38,649
Fees for Services Accounting-$17,626-$17,626
Insurance$10,971$4,702-$15,673
Fees for Services Legal-$135-$135
Total Functional Expenses$4,058,980$800,879$0$4,859,859
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
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
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The membership of the association consists of the 87 counties in minnesota.

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

The member counties elect a board of directors that provides oversight for operation of the association.

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

The members approve policy changes.

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

The 990 is e-mailed to the board of directors for review prior to filing.

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

The conflict of interest policy is presented and reviewed annually by the board. The conflict of interest policy is presented to new board members when a board position is filled.

Form 990, Part VI, Section B, Line 15

The executive committee of the board of directors annually reviews the compensation of the executive director. Performance appraisals are based on job descriptions and results oriented performance standards. Salary increases are based on the evaluations. The supervisor discusses the report with the employee before the report is made a part of the employee's permanent record.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policies and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Association of Minnesota Counties
EIN
41-0802524
Phone
6512243344
Address
125 CHARLES AVENUE, ST PAUL, MN 55103

Signing Officer

Name
Julie Ring
Title
Executive Director
Phone
6512243344
Signed
2025-10-28

Organization Details

Principal Officer
Julie Ring
Formed
1909
Legal Domicile
Mn
Voting Board Members
35
Independent Board Members
14
Employees
29
Volunteers
0

Preparer

Firm
Smith Schafer & Associates Ltd
Address
7500 HIGHWAY 55 SUITE 350, MINNEAPOLIS, MN 55427
Preparer
Jason C Miller
Phone
9529201455
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association of minnesota counties is exempt from federal income taxes under section 501(c)(4) of the internal revenue code. Other organizations affiliated with the association are included as 501(c)(4) nonprofit organizations along with the association. The minnesota counties foundation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Therefore, no provision or liability for federal income taxes has been included in the combined financial statements. Management has determined that the organization does not have any uncertain tax positions and associated unrecognized benefits that materially impact the combined financial statements or related disclosures. The organization's federal information returns are subject to examination by the irs, generally for three years after they were filed.

Raw XML AppendixShowing 400 of 712 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt0365676
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ASSOCIATION OF MINNESOTA COUNTIES IS A VOLUNTARY NON-PARTISAN STATEWIDE ORGANIZATION THAT ASSISTS THE STATE'S 87 COUNTIES IN PROVIDING EFFECTIVE COUNTY GOVERNANCE TO THE PEOPLE OF MINNESOTA.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04474
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JANINE CROSS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DEPUTY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt81ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt92ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11DISTRICT 1 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DISTRICT 2 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DISTRICT 3 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DISTRICT 4 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DISTRICT 5 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DISTRICT 6 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DISTRICT 7 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DISTRICT 8 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DISTRICT 9 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DISTRICT 10 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DISTRICT 10 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DISTRICT 10 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DISTRICT 10 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DISTRICT 10 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DISTRICT 10 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DISTRICT 10 DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27POLICY CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt28POLICY COMMITEE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt29POLICY COMMITEE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt30MEMBER SERVICES CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt31POLICY COMMITTEE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt32POLICY COMMITTEE CHAIIR
IRS990/Form990PartVIISectionAGrp/TitleTxt33MEMBER SERVICES COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt34MEMBER SERVICES COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt35NACO REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt36NACO REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt37NACO REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt38NACO REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt39IMMEDIATE PAST PRESIDENT/ NACO REPRESENTATIVE
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IRS990/InvestmentIncomeGrp/ExclusionAmt0273701
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0273701
IRS990/InvestmentInJointVentureInd00

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