Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
Manufactured & Modular Home Association
EIN 41-0962358 • 501(c)6 • West St Paul, MN
Profile
To promote quality housing that is affordable, educate its members about home building technologies and best industry practices, and to promote a level playing field in the public policy arena.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.04x
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 30.1% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Balance Sheet
Assets
Down$515,535
Down $30,404 (-5.6%) from 2024
Liabilities
Down$20,813
Down $22,448 (-52%) from 2024
Net Assets
Down$494,722
Down $7,956 (-1.6%) from 2024
Revenue
Up$526,871
Up $85,775 (+19%) from 2024
Expenses
Up$534,827
Up $30,300 (+6.0%) from 2024
Net Income
Up-$7,956
Up $55,475 (+87%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $515,535
- Liabilities
- $20,813
- Net assets
- $494,722
- Revenue
- $526,871
- Expenses
- $534,827
- Net income
- -$7,956
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2024 to Sep 30, 2025
- Signed
- Dec 8, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $526,871
Mission and Program Overview
Mission
To promote quality housing that is affordable, educate its about members home building technologies and best industry practices, and to promote a level playing field in the public policy arena.
To promote quality housing that is affordable, educate its members about home building technologies and best industry practices, and to promote a level playing field in the public policy arena.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $310,746 | $317,975 | ▲ $7,229 |
| Cash and Non-Interest-Bearing Accounts | $226,905 | $190,609 | ▼ $36,296 |
| Land, Buildings, and Equipment, Net | $7,138 | $5,801 | ▼ $1,337 |
| Prepaid Expenses and Deferred Charges | $1,150 | $1,150 | → $0 |
| Total Assets | $545,939 | $515,535 | ▼ $30,404 |
| Liabilities | |||
| Deferred Revenue | $41,281 | $16,923 | ▼ $24,358 |
| Accounts Payable and Accrued Expenses | $1,980 | $3,890 | ▲ $1,910 |
| Total Liabilities | $43,261 | $20,813 | ▼ $22,448 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $502,678 | $494,722 | ▼ $7,956 |
| Total Net Assets Fund Balance | $502,678 | $494,722 | ▼ $7,956 |
| Total Liabilities and Net Assets / Fund Balance | $545,939 | $515,535 | ▼ $30,404 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $5,801 | $17,707 | $23,508 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Mark Brunner | President | FT | $146,606 | $11,948 | $158,554 |
Board Members and Trustees
| Name | Title |
|---|---|
| Phil Johnson | Chairman |
| Scott Lund | Past Chairman |
| Michelle Carlson | Vice Chairman |
| Cale Blare | Regional Director - Centra |
| Cj Nibbe | Regional Director - Nother |
| David Czech | Regional Director - Twin C |
| Mark Lambert | Regional Director - Twin C |
| Tom Hinds | Highland Manufacturing |
| Corey Stebner | Secretary |
| Dustin Brakemeier | Treasurer |
| Cindy Johnson | VP - Finance & Insurance |
| Jb Beall | VP - Hud Code Manufacturer |
| Wanda Somers | VP - Outstate Communities |
| Terry Van Watermulen | VP - Prefab/modular Manufa |
| Dave Lindberg | VP - Retailers & Brokers |
| Mike Schrader | VP - Suppliers & Services |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $514,948
- Investment Income
- $7,313
- Other Revenue
- $4,610
- Change in Net Assets
- $-7,956
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $267,682 |
| Salaries, Compensation, and Employee Benefits | $267,145 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $168,998 |
| Conferences and Meetings | - | - | - | $82,194 |
| Other Salaries and Wages | - | - | - | $70,766 |
| Fees for Services Lobbying | - | - | - | $50,237 |
| Fees for Services Other | - | - | - | $33,310 |
| Other Employee Benefits | - | - | - | $27,381 |
| Office Expenses | - | - | - | $25,832 |
| Occupancy | - | - | - | $22,480 |
| Fees for Services Accounting | - | - | - | $12,482 |
| Depreciation Depletion | - | - | - | $3,165 |
| Other Expenses | - | - | - | $1,660 |
| Information Technology | - | - | - | $805 |
| Total Functional Expenses | $0 | $0 | $0 | $534,827 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $68,768 |
| Total Nondeductible Lobbying and Political Cost | $34,909 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- No
- Conflict-of-interest policy
- Yes
- 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 1A
“The executive committee consists of the principal officers and has the authority of the full board between meetings of the board.”
Form 990, Part VI, Section A, Line 2
“One independent retail sales center board member buys new homes from a manufacturer who is represented on the board of directors. In a separate situation, an employment relationship between board members who work for separate companies as non-owner managers that are a part of an ownership group that another board member represents.”
Form 990, Part VI, Section A, Line 6
“The association's members include two classes; members and associate members. Members include any person, firm or corporation actively engaged for remuneration in the placement, selling, manufacturing, manufactured home land lease communities and all other areas relating to manufactured home and/or prefabricated/modular home construction or sale whose endeavors are supported and consistent wiht the general welfare of the association. Associate members include any person, firm or corporation who is not actively involved in the industry but whose endeavors are supported and consistent with the general welfare of the association.”
Form 990, Part VI, Section A, Line 7A
“Members elect the officers of the board of directors.”
Form 990, Part VI, Section A, Line 7B
“Amendments to the bylaws are subject to the approval of members.”
Form 990, Part VI, Section B, Line 11B
“A copy of the form 990 is mailed to the officers prior to filing. A copy is also provided to each board member in the annual board member background books.”
Form 990, Part VI, Section B, Line 12C
“Each year a copy of the minnesota manufactured housing's conflict of interest policy is provided to the member of the board of directors. The organization monitors for any potential conflict of interest that may exist.”
Form 990, Part VI, Section B, Line 15A
“On an annual basis, the executive committee meets with the ceo and performs a performance review and performs an appraisal process. This process includes comparability data for other similar organizations. The results of this process are reported to the board of directors for approval.”
Form 990, Part VI, Section C, Line 19
“The association makes its governing documents, conflict of interest policy, and financial statements available for public inspection upon request.”
Filing and Contact Details
Filer
- Filer Name
- Manufactured & Modular Home Association
- EIN
- 41-0962358
- Phone
- 6514504700
- Address
- SOUTHVIEW OFFICE CTR60 MARIE AV 2, WEST ST PAUL, MN 55118
Signing Officer
- Name
- Mark Brunner
- Title
- President
- Phone
- 6514504700
- Signed
- 2025-12-08
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Mark Brunner
- Formed
- 1951
- Legal Domicile
- Mn
- Voting Board Members
- 18
- Independent Board Members
- 18
- Employees
- 2
- Volunteers
- 0
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 220 SOUTH SIXTH STREET SUITE 300, MINNEAPOLIS, MN 55402
- Preparer
- John Tauer
- Phone
- 6123764500
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 1, OTHER ACCOUNTING METHOD:
“The minnesota manufactured housing association maintains its accounting records on the modified cash basis of accounting.”
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| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE QUALITY HOUSING THAT IS AFFORDABLE, EDUCATE ITS MEMBERS ABOUT HOME BUILDING TECHNOLOGIES AND BEST INDUSTRY PRACTICES, AND TO PROMOTE A LEVEL PLAYING FIELD IN THE PUBLIC POLICY ARENA. |
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| IRS990/Desc | 0 | REPRESENT 300 BUSINESSES INCLUDING MANUFACTURED AND MODULAR HOME BUILDERS, RETAILERS AND MODEL HOME SALES CENTERS, LAND LEASE COMMUNITIES, DEVELOPERS AND SUPPLIERS. THE ASSOCIATION PROMOTES PROFESSIONALISM AND EDUCATION AMONGST ITS MEMBERS BY SPONSORING SEMINARS AND WORKSHOPS THROUGHOUT THE YEAR. OFFERED CONTINUING EDUCATION COURSES FOR LICENSING CREDITS FOR CONTRACTORS AND MANUFACTURED HOME INSTALLERS - MN DEPARTMENT OF LABOR AND INDUSTRY; LICENSED REAL ESTATE BROKERS - MN DEPARTMENT OF COMMERCE. OFFERED COURSES AND SEMINARS ON COMPLIANCE WITH STATE AND FEDERAL FAIR HOUSING ACT, THE ADA, IN HOME SALES AND RENTALS. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VP - FINANCE & INSURANCE |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | VP - OUTSTATE COMMUNITIES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | VP - PREFAB/MODULAR MANUFA |
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| IRS990/MissionDesc | 0 | TO PROMOTE QUALITY HOUSING THAT IS AFFORDABLE, EDUCATE ITS MEMBERS ABOUT HOME BUILDING TECHNOLOGIES AND BEST INDUSTRY PRACTICES, AND TO PROMOTE A LEVEL PLAYING FIELD IN THE PUBLIC POLICY ARENA. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE COMMITTEE CONSISTS OF THE PRINCIPAL OFFICERS AND HAS THE AUTHORITY OF THE FULL BOARD BETWEEN MEETINGS OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ONE INDEPENDENT RETAIL SALES CENTER BOARD MEMBER BUYS NEW HOMES FROM A MANUFACTURER WHO IS REPRESENTED ON THE BOARD OF DIRECTORS. IN A SEPARATE SITUATION, AN EMPLOYMENT RELATIONSHIP BETWEEN BOARD MEMBERS WHO WORK FOR SEPARATE COMPANIES AS NON-OWNER MANAGERS THAT ARE A PART OF AN OWNERSHIP GROUP THAT ANOTHER BOARD MEMBER REPRESENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ASSOCIATION'S MEMBERS INCLUDE TWO CLASSES; MEMBERS AND ASSOCIATE MEMBERS. MEMBERS INCLUDE ANY PERSON, FIRM OR CORPORATION ACTIVELY ENGAGED FOR REMUNERATION IN THE PLACEMENT, SELLING, MANUFACTURING, MANUFACTURED HOME LAND LEASE COMMUNITIES AND ALL OTHER AREAS RELATING TO MANUFACTURED HOME AND/OR PREFABRICATED/MODULAR HOME CONSTRUCTION OR SALE WHOSE ENDEAVORS ARE SUPPORTED AND CONSISTENT WIHT THE GENERAL WELFARE OF THE ASSOCIATION. ASSOCIATE MEMBERS INCLUDE ANY PERSON, FIRM OR CORPORATION WHO IS NOT ACTIVELY INVOLVED IN THE INDUSTRY BUT WHOSE ENDEAVORS ARE SUPPORTED AND CONSISTENT WITH THE GENERAL WELFARE OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS ELECT THE OFFICERS OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AMENDMENTS TO THE BYLAWS ARE SUBJECT TO THE APPROVAL OF MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A COPY OF THE FORM 990 IS MAILED TO THE OFFICERS PRIOR TO FILING. A COPY IS ALSO PROVIDED TO EACH BOARD MEMBER IN THE ANNUAL BOARD MEMBER BACKGROUND BOOKS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | EACH YEAR A COPY OF THE MINNESOTA MANUFACTURED HOUSING'S CONFLICT OF INTEREST POLICY IS PROVIDED TO THE MEMBER OF THE BOARD OF DIRECTORS. THE ORGANIZATION MONITORS FOR ANY POTENTIAL CONFLICT OF INTEREST THAT MAY EXIST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ON AN ANNUAL BASIS, THE EXECUTIVE COMMITTEE MEETS WITH THE CEO AND PERFORMS A PERFORMANCE REVIEW AND PERFORMS AN APPRAISAL PROCESS. THIS PROCESS INCLUDES COMPARABILITY DATA FOR OTHER SIMILAR ORGANIZATIONS. THE RESULTS OF THIS PROCESS ARE REPORTED TO THE BOARD OF DIRECTORS FOR APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE MINNESOTA MANUFACTURED HOUSING ASSOCIATION MAINTAINS ITS ACCOUNTING RECORDS ON THE MODIFIED CASH BASIS OF ACCOUNTING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XII, LINE 1, OTHER ACCOUNTING METHOD: |
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| IRS990/USAddress/AddressLine1Txt | 0 | SOUTHVIEW OFFICE CTR60 MARIE AV 254 |
| IRS990/USAddress/CityNm | 0 | WEST ST PAUL |
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