Civic Intelligence

Minnesota State Bar Association Msba

990 • Fiscal year 2014 • EIN 41-1112298

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 16, 2014

600 Nicollet Mall No 380Minneapolis, MN 55402

(612) 333-1183

Siviq Scores

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

Liabilities / Assets

80th percentile

0.53x

Higher debt load relative to assets than 80% of similar nonprofits.

2014 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

72nd percentile

0.54x

Higher debt load relative to revenue than 72% of similar nonprofits.

2014 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2014

Net Margin

50th percentile

4.1%

Higher net margin than 50% of similar nonprofits.

2014 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

48th percentile

$243,697

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2014 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2014

Asset Growth

98th percentile

91%

Faster asset growth than 98% of similar nonprofits.

2014 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

31st percentile

-0.5%

Faster revenue growth than 31% of similar nonprofits.

2014 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Up

$6,701,831

Up $3,185,765 (+91%) from 2013

Net Assets

Up

$3,136,155

Up $461,726 (+17%) from 2013

Liabilities

Up

$3,565,676

Up $2,724,039 (+324%) from 2013

Revenue

Down

$6,593,387

Down $31,821 (-0.5%) from 2013

Expenses

Down

$6,322,064

Down $196,244 (-3.0%) from 2013

Net Income

Up

$271,323

Up $164,423 (+154%) from 2013

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $6,498,643Liabilities 2011: $4,006,868Net Assets 2011: $2,491,7752011Assets 2012: $6,496,879Liabilities 2012: $4,049,649Net Assets 2012: $2,447,2302012Assets 2013: $3,516,066Liabilities 2013: $841,637Net Assets 2013: $2,674,4292013Assets 2014: $6,701,831Liabilities 2014: $3,565,676Net Assets 2014: $3,136,1552014Assets 2015: $6,877,886Liabilities 2015: $3,713,320Net Assets 2015: $3,164,5662015Assets 2016: $6,185,180Liabilities 2016: $3,108,358Net Assets 2016: $3,076,8222016Assets 2017: $5,855,305Liabilities 2017: $2,437,205Net Assets 2017: $3,418,1002017Assets 2018: $7,074,515Liabilities 2018: $3,532,876Net Assets 2018: $3,541,6392018Assets 2019: $6,310,790Liabilities 2019: $3,011,196Net Assets 2019: $3,299,5942019Assets 2020: $5,749,282Liabilities 2020: $2,600,703Net Assets 2020: $3,148,5792020Assets 2021: $7,007,453Liabilities 2021: $3,351,114Net Assets 2021: $3,656,3392021Assets 2022: $6,412,975Liabilities 2022: $2,788,156Net Assets 2022: $3,624,8192022Assets 2023: $6,678,188Liabilities 2023: $3,317,078Net Assets 2023: $3,361,1102023Assets 2024: $7,368,268Liabilities 2024: $3,131,654Net Assets 2024: $4,236,6142024Assets 2025: $8,425,089Liabilities 2025: $4,449,823Net Assets 2025: $3,975,2662025

Highlighted filing

2014

Assets$6,701,831
Liabilities$3,565,676
Net Assets$3,136,155

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $6,581,8222011Expenses 2012: $6,501,1382012Revenue 2013: $6,625,208Expenses 2013: $6,518,308Net Income 2013: $106,9002013Revenue 2014: $6,593,387Expenses 2014: $6,322,064Net Income 2014: $271,3232014Revenue 2015: $6,331,476Expenses 2015: $6,276,293Net Income 2015: $55,1832015Revenue 2016: $6,354,644Expenses 2016: $6,326,906Net Income 2016: $27,7382016Revenue 2017: $6,860,846Expenses 2017: $6,178,105Net Income 2017: $682,7412017Revenue 2018: $6,279,917Expenses 2018: $6,262,305Net Income 2018: $17,6122018Revenue 2019: $6,070,399Expenses 2019: $6,328,182Net Income 2019: -$257,7832019Revenue 2020: $5,909,952Expenses 2020: $5,970,280Net Income 2020: -$60,3282020Revenue 2021: $5,629,437Expenses 2021: $5,512,198Net Income 2021: $117,2392021Revenue 2022: $5,816,398Expenses 2022: $5,483,860Net Income 2022: $332,5382022Revenue 2023: $5,490,582Expenses 2023: $5,855,235Net Income 2023: -$364,6532023Revenue 2024: $7,080,970Expenses 2024: $5,914,027Net Income 2024: $1,166,9432024Revenue 2025: $5,751,146Expenses 2025: $6,178,276Net Income 2025: -$427,1302025

Highlighted filing

2014

Revenue$6,593,387
Expenses$6,322,064
Net Income$271,323
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 16, 2014
Return Version
2013v4.0
Gross Receipts
$6,805,193
Mission and Program Overview

Mission

Minnesota state bar association promotes the highest standards of excellence and inclusion within the legal profession, provides valued resources to its members, and strives to improve the law and the equal administration of justice for all.

To promote the study & understanding of law among members of the bar & the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$412,926$3,251,006▲ $2,838,080
Investments in Publicly Traded Securities$1,987,018$2,260,824▲ $273,806
Land, Buildings, and Equipment, Net$778,407$794,583▲ $16,176
Accounts Receivable$171,914$258,399▲ $86,485
Prepaid Expenses and Deferred Charges$89,493$57,476▼ $32,017
Total Assets$3,516,066$6,701,831▲ $3,185,765
Other Assets Total$76,308$79,543▲ $3,235
Liabilities
Deferred Revenue$109,716$1,994,986▲ $1,885,270
Accounts Payable and Accrued Expenses$655,613$1,491,147▲ $835,534
Other Liabilities$76,308$79,543▲ $3,235
Total Liabilities$841,637$3,565,676▲ $2,724,039
Net Assets / Fund Balance
Unrestricted Net Assets$2,674,429$3,136,155▲ $461,726
Total Net Assets Fund Balance$2,674,429$3,136,155▲ $461,726
Total Liabilities and Net Assets / Fund Balance$3,516,066$6,701,831▲ $3,185,765

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$734,441$1,125,992$1,860,433
Leasehold Improvements$60,142$1,113,232$1,173,374
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tim GroshensExecutive DirectorFT$200,009$43,688$243,697
Nancy MischelAssoc.executive DirectorFT$109,579$18,458$128,037
Tim GivingDirector of FinanceFT$66,402$16,327$82,729

Board Members and Trustees

NameTitle
Mr Robert F EngerPast President
Mr Phil DuranPresident, Council Member
Mr Richard H Kyle JrPresident-elect, Council Member
Hon Edward WahlCouncil Member
Mr Charles F ClippertCouncil Member
Mr Christopher MorrisCouncil Member
Mr Eric D LarsonCouncil Member
Mr Reid S RaymondCouncil Member
Mr Thaddeus R LightfootCouncil Member
Ms Anne T JohnsonCouncil Member
Ms Dyan J EbertCouncil Member
Ms Irene W KaoCouncil Member
Ms Jessie Ree NicholsonCouncil Member
Ms Margaret J Jennings MeierCouncil Member
Ms Robin M WolpertSecretary, Council Member
Mr Michael W UngerTreasurer,council Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,367,428
Investment Income
$108,464
Other Revenue
$117,495
Change in Net Assets
$271,323
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,886,481
Salaries, Compensation, and Employee Benefits$2,435,583
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$1,945,162
Other Salaries and Wages---$1,675,618
Current Officers, Directors, Trustees, and Key Employees---$349,438
Conferences and Meetings---$340,457
Office Expenses---$318,873
Occupancy---$269,255
Other Employee Benefits---$168,621
Depreciation Depletion---$158,145
Payroll Taxes---$140,954
All Other Expenses---$128,347
Advertising---$107,101
Pension Plan Contributions---$100,952
Travel---$72,784
Fees for Services Lobbying---$57,224
Other Expenses---$46,066
Information Technology---$40,293
Fees for Services Other---$39,013
Insurance---$30,936
Fees for Services Accounting---$22,867
Total Functional Expenses$0$0$0$6,322,064
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$140,115
Total Nondeductible Lobbying and Political Cost$100,961
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$79,543
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 A, Line 6

The organization has regular members, retired members, emeritus members and associate members. The organization's bylaws define the separate classes of membership and the rights, privileges and responsibilities of each class.

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

The association's bylaws, which are posted on the organization's website, detail the association's structure, including the representation in the association's assembly, council., sections, committees and executive committee.

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed and approved by the audit committee and council before it is filed.

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

Conflicts of interest are managed through the association's executive director and council, as described in the written policy, which is posted on msba's website.

Form 990, Part VI, Section B, Line 15

The organization has a personnel committee that determines and approves compensation and benefits. The committee uses compensation surveys to support its determination of executive compensation and benefits.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available upon written request. The msba's governing documents, including its articles of incorporation, bylaws and organizational structure are on msba's website.

Form 990, Part VI, Line 1A

The executive committee, consisting of the four msba officers, may exercise the powers and functions of the council between meetings of the council; however, it shall do so (i) only with respect to emergency matters, (ii) upon a finding by three members of the executive committee that action with reference to an important matter should be taken by the association, and (iii) that such action cannot reasonably be taken by the council itself within the requisite time. The executive committee shall be subject to the control and direction of the council and shall not unreasonably modify any action taken by the council or act in a manner inconsistent with an action of the council or assembly. Additional information is in the the association's bylaws.

Filing and Contact Details

Filer

EIN
41-1112298
Phone
6123331183

Signing Officer

Name
Tim Groshens
Title
Executive Director
Phone
6123331183
Signed
2014-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Groshens
Formed
1973
Legal Domicile
Mn
Voting Board Members
16
Independent Board Members
16
Employees
48
Volunteers
200

Preparer

Preparer
Linda M Nelson
Phone
6514834521
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed in the past year.

Financial Statement Notes

PART X, LINE 2:

Asc 740 disclosure: the msba is classified as a tax-exempt association under section 501(c)(6) of the internal revenue code and is subject to federal and state income tax only on net unrelated business income. The association reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties. This includes positions that the entity is exempt from income taxes or not subject to income taxes on unrelated business income. The association recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities. The association has identified no income tax uncertainties. The msba income tax returns are open to examination for tax years 2011 through 2013. The msba had no income tax expense for 2014 or 2013. There were no cash payments for income taxes in 2014 or 2013.

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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/TitleTxt0PRESIDENT, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT-ELECT, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER,COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt18ASSOC.EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt059313
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0271119
IRS990/GrossReceiptsAmt06805193
IRS990/GrossRentsGrp/RealAmt01609
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt040293
IRS990/InsuranceGrp/TotalAmt030936
IRS990/InvestmentIncomeGrp/ExclusionAmt049151
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt049151
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01987018
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02260824
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02239224
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0778407
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0794583
IRS990/LandBldgEquipCostOrOtherBssAmt03033807
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0211806
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MINNESOTA STATE BAR ASSOCIATION IS A NON-PROFIT CORPORATION WHOSE OBJECTIVES ARE PRIMARILY TO PROMOTE STUDY AND UNDERSTANDING OF LAW AMONG MEMBERS OF THE BAR AND GENERAL PUBLIC, TO FOSTER RESPECT FOR THE LAW AND TO MAINTAIN THE INTEGRITY OF THE LEGAL PROFESSION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02674429
IRS990/NetAssetsOrFundBalancesEOYAmt03136155
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt059313
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt059313
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01609
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01609
IRS990/NetUnrelatedBusTxblIncmAmt0-20198
IRS990/NetUnrlzdGainsLossesInvstAmt0190403
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt0269255
IRS990/OfficeExpensesGrp/TotalAmt0318873
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt076308
IRS990/OtherAssetsTotalGrp/EOYAmt079543
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0168621
IRS990/OtherExpensesGrp/Desc0LICENSE FEE
IRS990/OtherExpensesGrp/Desc1SECTIONS EXPENSE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3REIMBURSEMENTS/REFUNDS
IRS990/OtherExpensesGrp/TotalAmt0127561
IRS990/OtherExpensesGrp/TotalAmt196136
IRS990/OtherExpensesGrp/TotalAmt286261
IRS990/OtherExpensesGrp/TotalAmt346066
IRS990/OtherLiabilitiesGrp/BOYAmt076308
IRS990/OtherLiabilitiesGrp/EOYAmt079543
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0IT SERVICES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANDOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt030163
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0269
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt030163
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1269
IRS990/OtherRevenueTotalAmt030432
IRS990/OtherSalariesAndWagesGrp/TotalAmt01675618
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt01945162
IRS990/PayrollTaxesGrp/TotalAmt0140954
IRS990/PensionPlanContributionsGrp/TotalAmt0100952
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt089493
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt057476
IRS990/PrincipalOfficerNm0TIM GROSHENS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1PUBLICATION REV.
IRS990/ProgramServiceRevenueGrp/Desc2OTHER MEMBER SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3CERTIFICATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc4OTHER PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05445120
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111634
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2145893
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3154288
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt485668
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05445120
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1315224
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2158422
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3154288
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt485668
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0303590
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt112529
IRS990/ProgSrvcAccomActy2Grp/Desc0ANNUAL CONVENTIONS: MEETINGS OF ASSOCIATION'S MEMBERS AND OTHER LEGAL ASSOCIATIONS TO CONDUCT ANNUAL BUSINESS MEETINGS, EDUCATIONAL PROGRAMS, SOCIAL EVENTS AND OTHER ACTIVITIES.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ASSOCATION PROVIDES THE SERVICE OF COLLECTING DUES FOR VARIOUS OTHER ORGANIZATIONS. SUCH DUES ARE COLLECTED WITH THE ASSOCIATION'S DUES, AND ARE SUBSEQUENTLY FORWARDED TO THE APPROPRIATE ORGANIZATIONS. DUES COLLECTED FOR/REMITTED TO: DISTRICTS $1,871,272, MN STATE BAR FOUNDATION $73,890.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt082769
IRS990/PYOtherExpensesAmt03847655
IRS990/PYOtherRevenueAmt0114138
IRS990/PYProgramServiceRevenueAmt06428301
IRS990/PYRevenuesLessExpensesAmt0106900
IRS990/PYSalariesCompEmpBnftPaidAmt02670653
IRS990/PYTotalExpensesAmt06518308
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06625208
IRS990/ReconcilationRevenueExpnssAmt0271323
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01609
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt085454
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt085454
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0412926
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03251006
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt093088
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt07873
IRS990ScheduleC/DuesAssessmentsAmt03102936
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0-39154
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0140115
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0100961
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0734441
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01125992
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01860433
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060142
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01113232
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01173374
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt079543
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED COMPENSATION
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ASC 740 DISCLOSURE: THE MSBA IS CLASSIFIED AS A TAX-EXEMPT ASSOCIATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS SUBJECT TO FEDERAL AND STATE INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME. THE ASSOCIATION REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ASSOCIATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES. THE ASSOCIATION HAS IDENTIFIED NO INCOME TAX UNCERTAINTIES. THE MSBA INCOME TAX RETURNS ARE OPEN TO EXAMINATION FOR TAX YEARS 2011 THROUGH 2013. THE MSBA HAD NO INCOME TAX EXPENSE FOR 2014 OR 2013. THERE WERE NO CASH PAYMENTS FOR INCOME TAXES IN 2014 OR 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0794583
IRS990ScheduleD/TotalLiabilityAmt079543
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0200009
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt019821
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt023867
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TIM GROSHENS

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.43$4.45$3.98$5.75$6.18$0.43
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.37$3.13$4.24$7.08$5.91$1.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.68$3.32$3.36$5.49$5.86$0.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.41$2.79$3.62$5.82$5.48$0.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.01$3.35$3.66$5.63$5.51$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.75$2.60$3.15$5.91$5.97$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.31$3.01$3.30$6.07$6.33$0.26
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.07$3.53$3.54$6.28$6.26$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.86$2.44$3.42$6.86$6.18$0.68
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.19$3.11$3.08$6.35$6.33$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.88$3.71$3.16$6.33$6.28$0.06
2014Detailed filing. Detailed filing data is available for this year.$6.70$3.57$3.14$6.59$6.32$0.27
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.52$0.84$2.67$6.63$6.52$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.50$4.05$2.45$6.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.50$4.01$2.49$6.58