Civic Intelligence

Minnesota State Bar Association Msba

990 • Fiscal year 2016 • EIN 41-1112298

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 20, 2016

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

78th percentile

0.50x

Higher debt load relative to assets than 78% of similar nonprofits.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.49x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2016

Net Margin

34th percentile

0.4%

Higher net margin than 34% of similar nonprofits.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$264,387

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2016

Asset Growth

10th percentile

-10%

Faster asset growth than 10% of similar nonprofits.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

41st percentile

0.4%

Faster revenue growth than 41% of similar nonprofits.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$6,185,180

Down $692,706 (-10%) from 2015

Net Assets

Down

$3,076,822

Down $87,744 (-2.8%) from 2015

Liabilities

Down

$3,108,358

Down $604,962 (-16%) from 2015

Revenue

Up

$6,354,644

Up $23,168 (+0.4%) from 2015

Expenses

Up

$6,326,906

Up $50,613 (+0.8%) from 2015

Net Income

Down

$27,738

Down $27,445 (-50%) from 2015

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

2016

Assets$6,185,180
Liabilities$3,108,358
Net Assets$3,076,822

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

2016

Revenue$6,354,644
Expenses$6,326,906
Net Income$27,738
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 20, 2016
Return Version
2015v2.1
Gross Receipts
$6,870,655
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$3,315,991$2,627,937▼ $688,054
Investments in Publicly Traded Securities$2,336,460$2,194,502▼ $141,958
Land, Buildings, and Equipment, Net$805,891$808,483▲ $2,592
Accounts Receivable$233,431$344,726▲ $111,295
Prepaid Expenses and Deferred Charges$103,373$123,592▲ $20,219
Total Assets$6,877,886$6,185,180▼ $692,706
Other Assets Total$82,740$85,940▲ $3,200
Liabilities
Deferred Revenue$2,202,428$1,754,085▼ $448,343
Accounts Payable and Accrued Expenses$1,428,152$1,268,333▼ $159,819
Other Liabilities$82,740$85,940▲ $3,200
Total Liabilities$3,713,320$3,108,358▼ $604,962
Net Assets / Fund Balance
Unrestricted Net Assets$3,164,566$3,076,822▼ $87,744
Total Net Assets Fund Balance$3,164,566$3,076,822▼ $87,744
Total Liabilities and Net Assets / Fund Balance$6,877,886$6,185,180▼ $692,706

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$789,845$613,517$1,403,362
Leasehold Improvements$18,638$1,154,736$1,173,374
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tim GroshensExecutive DirectorFT$220,953$43,434$264,387
Nancy MischelAssoc.executive DirectorFT$119,492$19,670$139,162
Mike TrittipoDirector of TechnologyFT$101,657$21,378$123,035
Tim GivingDirector of FinanceFT$68,222$15,504$83,726

Board Members and Trustees

NameTitle
Mr Michael W UngerPresident, Council Member
Ms Robin M WolpertPresident-elect, Council Member
Hon Edward WahlCouncil Member
Mr Brian M CunninghamCouncil Member
Mr Charles F ClippertCouncil Member
Mr Eric D LarsonCouncil Member
Mr Samuel J EdmundsCouncil Member
Mr Thaddeus R LightfootCouncil Member
Ms Anne T JohnsonCouncil Member
Ms Claire JosephCouncil Member
Ms Dyan J EbertCouncil Member
Ms Elisa MurilloCouncil Member
Ms Jessie Ree NicholsonCouncil Member
Ms Sarah M HunterCouncil Member
Mr Paul W GodfreySecretary, Council Member
Ms Sonia Miller-van OortTreasurer, Council Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,239,572
Investment Income
$57,525
Other Revenue
$57,547
Change in Net Assets
$27,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,973,399
Salaries, Compensation, and Employee Benefits$2,353,507
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$1,869,306
Other Salaries and Wages---$1,597,019
Current Officers, Directors, Trustees, and Key Employees---$351,051
Occupancy---$320,319
Office Expenses---$278,632
Conferences and Meetings---$272,451
All Other Expenses---$196,067
Information Technology---$166,523
Depreciation Depletion---$147,135
Other Employee Benefits---$137,479
Payroll Taxes---$135,373
Pension Plan Contributions---$132,585
Fees for Services Lobbying---$110,000
Advertising---$99,786
Other Expenses---$62,218
Travel---$56,582
Insurance---$25,116
Fees for Services Accounting---$22,410
Fees for Services Other---$11,973
Total Functional Expenses$0$0$0$6,326,906
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
Total Nondeductible Lobbying and Political Cost$109,220
Current Year Nondeductible Lobbying and Political Cost$106,964
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$85,940
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 1

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 association's bylaws.

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.

Filing and Contact Details

Filer

Filer Name
Minnesota State Bar Association
EIN
41-1112298
Phone
6123331183
Address
600 NICOLLET MALL NO 380, MINNEAPOLIS, MN 55402

Signing Officer

Name
Tim Groshens
Title
Executive Director
Phone
6123331183
Signed
2016-10-20
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
42
Volunteers
200

Preparer

Firm
Olsen Thielen & Co Ltd
Address
2675 LONG LAKE ROAD, ST PAUL, MN 55113
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 2013 through 2015. The msba had no income tax expense for 2016 or 2015. There were no cash payments for income taxes in 2016 or 2015.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT-ELECT, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COUNCIL MEMBER
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/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR OF TECHNOLOGY
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-4574
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0511437
IRS990/GrossReceiptsAmt06870655
IRS990/GrossRentsGrp/RealAmt0672
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0166523
IRS990/InsuranceGrp/TotalAmt025116
IRS990/InvestmentIncomeGrp/ExclusionAmt062099
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt062099
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02336460
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02194502
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01768253
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0805891
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0808483
IRS990/LandBldgEquipCostOrOtherBssAmt02576736
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0516011
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/NetAssetsOrFundBalancesBOYAmt03164566
IRS990/NetAssetsOrFundBalancesEOYAmt03076822
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-4574
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-4574
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0672
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0672
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-115482
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt0320319
IRS990/OfficeExpensesGrp/TotalAmt0278632
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt082740
IRS990/OtherAssetsTotalGrp/EOYAmt085940
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0137479
IRS990/OtherExpensesGrp/Desc0LICENSE FEE
IRS990/OtherExpensesGrp/Desc1SECTIONS EXPENSE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3TECHNOLOGY EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0131186
IRS990/OtherExpensesGrp/TotalAmt1124299
IRS990/OtherExpensesGrp/TotalAmt279396
IRS990/OtherExpensesGrp/TotalAmt362218
IRS990/OtherLiabilitiesGrp/BOYAmt082740
IRS990/OtherLiabilitiesGrp/EOYAmt085940
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0IT SERVICES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANDOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt011690
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07188
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011690
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17188
IRS990/OtherRevenueTotalAmt018878
IRS990/OtherSalariesAndWagesGrp/TotalAmt01597019
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt01869306
IRS990/PayrollTaxesGrp/TotalAmt0135373
IRS990/PensionPlanContributionsGrp/TotalAmt0132585
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0103373
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0123592
IRS990/PrincipalOfficerNm0TIM GROSHENS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813920
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/BusinessCd2813920
IRS990/ProgramServiceRevenueGrp/BusinessCd3813920
IRS990/ProgramServiceRevenueGrp/BusinessCd4813920
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1PUBLICATION REV.
IRS990/ProgramServiceRevenueGrp/Desc2OTHER MEMBER SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3CERTIFICATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc4MOCK TRIAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05254148
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12770
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2230203
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3166342
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt493746
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05254148
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1295112
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2248400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3166342
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt493746
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0292342
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt118197
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 $1,808,030, MN STATE BAR FOUNDATION $61,276.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt071825
IRS990/PYOtherExpensesAmt03880604
IRS990/PYOtherRevenueAmt080285
IRS990/PYProgramServiceRevenueAmt06179366
IRS990/PYRevenuesLessExpensesAmt055183
IRS990/PYSalariesCompEmpBnftPaidAmt02395689
IRS990/PYTotalExpensesAmt06276293
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06331476
IRS990/ReconcilationRevenueExpnssAmt027738
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0672
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt037997
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt037997
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03315991
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02627937
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0113528
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/DuesAssessmentsAmt03034698
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt02256
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0106964
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0109220
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-4308
IRS990ScheduleD/EquipmentGrp/BookValueAmt0789845
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0613517
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01403362
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt018638
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01154736
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01173374
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt085940
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 2013 THROUGH 2015. THE MSBA HAD NO INCOME TAX EXPENSE FOR 2016 OR 2015. THERE WERE NO CASH PAYMENTS FOR INCOME TAXES IN 2016 OR 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0808483
IRS990ScheduleD/TotalLiabilityAmt085940
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0220953
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt021073

Document Assets

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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
2016Detailed filing. Detailed filing data is available for this year.$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