Civic Intelligence

Minnesota State Bar Association Msba

990 • Fiscal year 2017 • EIN 41-1112298

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 14, 2017

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

72nd percentile

0.42x

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

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.36x

Higher debt load relative to revenue than 56% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Net Margin

70th percentile

10.0%

Higher net margin than 70% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

50th percentile

$264,461

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Asset Growth

12th percentile

-5.3%

Faster asset growth than 12% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

8.0%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$5,855,305

Down $329,875 (-5.3%) from 2016

Net Assets

Up

$3,418,100

Up $341,278 (+11%) from 2016

Liabilities

Down

$2,437,205

Down $671,153 (-22%) from 2016

Revenue

Up

$6,860,846

Up $506,202 (+8.0%) from 2016

Expenses

Down

$6,178,105

Down $148,801 (-2.4%) from 2016

Net Income

Up

$682,741

Up $655,003 (+2361%) from 2016

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

2017

Assets$5,855,305
Liabilities$2,437,205
Net Assets$3,418,100

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

2017

Revenue$6,860,846
Expenses$6,178,105
Net Income$682,741
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$9,918,430
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
Investments in Publicly Traded Securities$2,194,502$2,631,199▲ $436,697
Savings and Temporary Cash Investments$2,627,937$1,812,566▼ $815,371
Land, Buildings, and Equipment, Net$808,483$755,073▼ $53,410
Accounts Receivable$344,726$418,601▲ $73,875
Prepaid Expenses and Deferred Charges$123,592$148,725▲ $25,133
Total Assets$6,185,180$5,855,305▼ $329,875
Other Assets Total$85,940$89,141▲ $3,201
Liabilities
Deferred Revenue$1,754,085$1,375,046▼ $379,039
Accounts Payable and Accrued Expenses$1,268,333$973,018▼ $295,315
Other Liabilities$85,940$89,141▲ $3,201
Total Liabilities$3,108,358$2,437,205▼ $671,153
Net Assets / Fund Balance
Unrestricted Net Assets$3,076,822$3,418,100▲ $341,278
Total Net Assets Fund Balance$3,076,822$3,418,100▲ $341,278
Total Liabilities and Net Assets / Fund Balance$6,185,180$5,855,305▼ $329,875

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$747,741$749,815$1,497,556
Leasehold Improvements$7,332$1,166,042$1,173,374
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tim GroshensExecutive DirectorFT$218,211$46,250$264,461
Nancy MischelAssoc.executive DirectorFT$118,605$21,203$139,808
Mike TrittipoDirector of TechnologyFT$100,779$22,582$123,361
Tim GivingDirector of FinanceFT$63,779$16,267$80,046

Board Members and Trustees

NameTitle
Ms Robin M WolpertPresident, Council M
Ms Sonia Miller-van OortPresident-elect, Council Member
Hon Edward WahlCouncil Member
Mr Bryan R BrowningCouncil Member
Mr Charles F ClippertCouncil Member
Mr Eric D LarsonCouncil Member
Mr Matthew a StreffCouncil Member
Mr Michael P BouletteCouncil Member
Mr Robert F EngerCouncil Member
Mr Samuel J EdmundsCouncil Member
Ms Dyan J EbertCouncil Member
Ms Jennifer a ThompsonCouncil Member
Ms Sarah M HunterCouncil Member
Ms Terry a TrogdonCouncil Member
Mr Thomas F NelsonSecretary, Council Member
Mr Paul W GodfreyTreasurer, Council Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,102,608
Investment Income
$699,650
Other Revenue
$58,588
Change in Net Assets
$682,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,924,928
Salaries, Compensation, and Employee Benefits$2,253,177
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$1,832,944
Other Salaries and Wages---$1,538,129
Current Officers, Directors, Trustees, and Key Employees---$361,660
Occupancy---$342,748
Conferences and Meetings---$292,252
Office Expenses---$268,626
All Other Expenses---$154,109
Information Technology---$151,388
Depreciation Depletion---$147,604
Other Employee Benefits---$144,485
Payroll Taxes---$128,568
Fees for Services Lobbying---$113,333
Advertising---$97,786
Other Expenses---$82,003
Pension Plan Contributions---$80,335
Travel---$64,930
Fees for Services Other---$26,160
Insurance---$25,870
Fees for Services Accounting---$21,517
Total Functional Expenses$0$0$0$6,178,105
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$136,812
Total Nondeductible Lobbying and Political Cost$136,812
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$89,141
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 11B

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
2017-11-14
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
35
Volunteers
200

Preparer

Firm
Olsen Thielen & Co Ltd
Address
2675 LONG LAKE ROAD, ST PAUL, MN 55113
Preparer
Linda M Nelson CPA
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 had no income tax expense for 2017 or 2016. There were no cash payments for income taxes in 2017 or 2016.

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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 M
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/SecuritiesAmt0637973
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03695557
IRS990/GrossReceiptsAmt09918430
IRS990/GrossRentsGrp/RealAmt0538
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0151388
IRS990/InsuranceGrp/TotalAmt025870
IRS990/InvestmentIncomeGrp/ExclusionAmt061677
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt061677
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02194502
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02631199
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01915857
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0808483
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0755073
IRS990/LandBldgEquipCostOrOtherBssAmt02670930
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03057584
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/NetAssetsOrFundBalancesBOYAmt03076822
IRS990/NetAssetsOrFundBalancesEOYAmt03418100
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0637973
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0637973
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0538
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0538
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-341463
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0342748
IRS990/OfficeExpensesGrp/TotalAmt0268626
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt085940
IRS990/OtherAssetsTotalGrp/EOYAmt089141
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0144485
IRS990/OtherExpensesGrp/Desc0SECTIONS EXPENSE
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2LICENSE FEE
IRS990/OtherExpensesGrp/Desc3TECHNOLOGY EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0131405
IRS990/OtherExpensesGrp/TotalAmt188505
IRS990/OtherExpensesGrp/TotalAmt283748
IRS990/OtherExpensesGrp/TotalAmt382003
IRS990/OtherLiabilitiesGrp/BOYAmt085940
IRS990/OtherLiabilitiesGrp/EOYAmt089141
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0IT SERVICES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANDOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt04784
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01850
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04784
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11850
IRS990/OtherRevenueTotalAmt06634
IRS990/OtherSalariesAndWagesGrp/TotalAmt01538129
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt01832944
IRS990/PayrollTaxesGrp/TotalAmt0128568
IRS990/PensionPlanContributionsGrp/TotalAmt080335
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0123592
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0148725
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/RelatedOrExemptFuncIncomeAmt05161853
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19372
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2207829
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3133735
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt488950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05161853
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1265853
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2235097
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3133735
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt488950
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0256481
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt127268
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 $1,780,735, MN STATE BAR FOUNDATION $52,209.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt057525
IRS990/PYOtherExpensesAmt03973399
IRS990/PYOtherRevenueAmt057547
IRS990/PYProgramServiceRevenueAmt06239572
IRS990/PYRevenuesLessExpensesAmt027738
IRS990/PYSalariesCompEmpBnftPaidAmt02353507
IRS990/PYTotalExpensesAmt06326906
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06354644
IRS990/ReconcilationRevenueExpnssAmt0682741
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0538
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt051416
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt051416
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02627937
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01812566
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0134944
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt01868
IRS990ScheduleC/DuesAssessmentsAmt02971458
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0136812
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0136812
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0747741
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0749815
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01497556
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07332
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01166042
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01173374
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt089141
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 HAD NO INCOME TAX EXPENSE FOR 2017 OR 2016. THERE WERE NO CASH PAYMENTS FOR INCOME TAXES IN 2017 OR 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0755073
IRS990ScheduleD/TotalLiabilityAmt089141
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0218211
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt022307
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt023943

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
2017Detailed filing. Detailed filing data is available for this year.$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