Civic Intelligence

Minnesota State Bar Association Msba

990 • Fiscal year 2020 • EIN 41-1112298

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 17, 2021

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

77th percentile

0.45x

Higher debt load relative to assets than 77% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.44x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Net Margin

30th percentile

-1.0%

Higher net margin than 30% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

38th percentile

$224,997

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Asset Growth

14th percentile

-8.9%

Faster asset growth than 14% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

63rd percentile

-2.6%

Faster revenue growth than 63% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Down

$5,749,282

Down $561,508 (-8.9%) from 2019

Net Assets

Down

$3,148,579

Down $151,015 (-4.6%) from 2019

Liabilities

Down

$2,600,703

Down $410,493 (-14%) from 2019

Revenue

Down

$5,909,952

Down $160,447 (-2.6%) from 2019

Expenses

Down

$5,970,280

Down $357,902 (-5.7%) from 2019

Net Income

Up

-$60,328

Up $197,455 (+77%) from 2019

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

2020

Assets$5,749,282
Liabilities$2,600,703
Net Assets$3,148,579

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

2020

Revenue$5,909,952
Expenses$5,970,280
Net Income-$60,328
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 17, 2021
Return Version
2019v5.2
Gross Receipts
$6,670,290
Mission and Program Overview

Mission

The 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.

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$2,525,387$2,445,540▼ $79,847
Investments in Publicly Traded Securities$2,314,616$2,024,397▼ $290,219
Land, Buildings, and Equipment, Net$984,838$851,507▼ $133,331
Accounts Receivable$307,897$360,239▲ $52,342
Prepaid Expenses and Deferred Charges$83,625$67,599▼ $16,026
Total Assets$6,310,790$5,749,282▼ $561,508
Other Assets Total$94,427$0▼ $94,427
Liabilities
Deferred Revenue$1,836,134$1,561,289▼ $274,845
Accounts Payable and Accrued Expenses$1,080,635$976,380▼ $104,255
Other Liabilities$94,427$63,034▼ $31,393
Total Liabilities$3,011,196$2,600,703▼ $410,493
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,299,594$3,148,579▼ $151,015
Total Net Assets Fund Balance$3,299,594$3,148,579▼ $151,015
Total Liabilities and Net Assets / Fund Balance$6,310,790$5,749,282▼ $561,508

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$777,231$1,259,708$2,036,939
Leasehold Improvements$74,276$1,245,975$1,320,251
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cheryl DalbyCEOFT$195,061$29,936$224,997
Nancy MischelSenior Director of PolicyFT$117,661$19,765$137,426
Paula SchulzeSenior Director of AdministrationPT$111,156$19,048$130,204
Joseph SatterSenior Director of CommunicationsPT$102,290$17,132$119,422
Tim GivingDirector of FinancePT$72,411$20,579$92,990

Board Members and Trustees

NameTitle
Mr Thomas F NelsonPresident, Council Member
Ms Dyan J EbertPresident-elect, Council Member
Mr B Steven MessickCouncil Member
Mr Michael P BouletteCouncil Member
Mr Paul M FloydCouncil Member
Mr Peter GlassCouncil Member
Mr Samuel J EdmundsCouncil Member
Ms Blair HarringtonCouncil Member
Ms Camille BryantCouncil Member
Ms Caryn a BoisenCouncil Member
Ms Jessie L SoggeCouncil Member
Ms Leanne FuithCouncil Member
Ms Sarah Soucie EybergCouncil Member
Ms Sumbal MahmudCouncil Member
Mr Paul D PetersonSecretary, Council Member
Ms Jennifer a ThompsonTreasurer, Council Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,780,897
Investment Income
$88,682
Other Revenue
$40,373
Change in Net Assets
$-60,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,720,570
Salaries, Compensation, and Employee Benefits$2,249,710
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$1,716,617
Other Salaries and Wages---$1,454,160
Current Officers, Directors, Trustees, and Key Employees---$341,257
Occupancy---$273,910
Office Expenses---$234,013
Depreciation Depletion---$212,401
Other Employee Benefits---$204,021
Information Technology---$202,754
Conferences and Meetings---$183,667
Payroll Taxes---$132,173
Fees for Services Lobbying---$122,000
All Other Expenses---$119,986
Pension Plan Contributions---$118,099
Fees for Services Other---$72,206
Other Expenses---$52,363
Advertising---$50,173
Travel---$43,632
Fees for Services Accounting---$25,748
Insurance---$21,854
Fees for Services Legal---$7,250
Total Functional Expenses$0$0$0$5,970,280
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$125,106
Total Nondeductible Lobbying and Political Cost$125,106
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$63,034
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
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
Cheryl Dalby
Title
Chief Executive Officer
Phone
6123331183
Signed
2021-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Dalby
Formed
1973
Legal Domicile
Mn
Voting Board Members
16
Independent Board Members
16
Employees
54
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. Should that status be challenged in the future, all years since inception could be subject to review by the irs. The association has identified no income tax uncertainties. The msba had no income tax expense for 2020 or 2019. There were no cash payments for income taxes in 2020 or 2019.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
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/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1SENIOR DIRECTOR OF ADMINISTRATION
IRS990/Form990PartVIISectionAGrp/TitleTxt2SENIOR DIRECTOR OF COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt3SENIOR DIRECTOR OF POLICY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT-ELECT, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY, COUNCIL 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/TitleTxt16COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20COUNCIL MEMBER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt028960
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0789298
IRS990/GrossReceiptsAmt06670290
IRS990/GrossRentsGrp/RealAmt0-1988
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0202754
IRS990/InsuranceGrp/TotalAmt021854
IRS990/InvestmentIncomeGrp/ExclusionAmt059722
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt059722
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02314616
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02024397
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02505683
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0984838
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0851507
IRS990/LandBldgEquipCostOrOtherBssAmt03357190
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0760338
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/NetAssetsOrFundBalancesBOYAmt03299594
IRS990/NetAssetsOrFundBalancesEOYAmt03148579
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt028960
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt028960
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-1988
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-1988
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-9865
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03299594
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03148579
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0273910
IRS990/OfficeExpensesGrp/TotalAmt0234013
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt094427
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0204021
IRS990/OtherExpensesGrp/Desc0LICENSE FEE
IRS990/OtherExpensesGrp/Desc1TECHNOLOGY EXPENSES
IRS990/OtherExpensesGrp/Desc2SECTIONS EXPENSE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt0141117
IRS990/OtherExpensesGrp/TotalAmt1139630
IRS990/OtherExpensesGrp/TotalAmt2101249
IRS990/OtherExpensesGrp/TotalAmt352363
IRS990/OtherLiabilitiesGrp/BOYAmt094427
IRS990/OtherLiabilitiesGrp/EOYAmt063034
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1IT SERVICES
IRS990/OtherRevenueMiscGrp/ExclusionAmt04727
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016804
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016804
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt14727
IRS990/OtherRevenueTotalAmt021531
IRS990/OtherSalariesAndWagesGrp/TotalAmt01454160
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt01716617
IRS990/PayrollTaxesGrp/TotalAmt0132173
IRS990/PensionPlanContributionsGrp/TotalAmt0118099
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt083625
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt067599
IRS990/PrincipalOfficerNm0CHERYL DALBY
IRS990/PriorPeriodAdjustmentsAmt0-80822
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813920
IRS990/ProgramServiceRevenueGrp/BusinessCd1813920
IRS990/ProgramServiceRevenueGrp/BusinessCd2541800
IRS990/ProgramServiceRevenueGrp/BusinessCd3813920
IRS990/ProgramServiceRevenueGrp/BusinessCd4813920
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER MEMBER SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2PUBLICATION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3CERTIFICATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc4MOCK TRIAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04889901
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1193408
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt211567
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3134125
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt493544
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04889901
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1228492
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2207284
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3134125
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt493544
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt035084
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt1195717
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 $1,668,755, MN STATE BAR FOUNDATION $47,862.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0104227
IRS990/PYOtherExpensesAmt03821102
IRS990/PYOtherRevenueAmt040468
IRS990/PYProgramServiceRevenueAmt05925704
IRS990/PYRevenuesLessExpensesAmt0-257783
IRS990/PYSalariesCompEmpBnftPaidAmt02507080
IRS990/PYTotalExpensesAmt06328182
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06070399
IRS990/ReconcilationRevenueExpnssAmt0-60328
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-1988
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt020830
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt020830
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02525387
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02445540
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0188151
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt02932286
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0125106
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0125106
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-63045
IRS990ScheduleD/EquipmentGrp/BookValueAmt0777231
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01259708
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02036939
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt074276
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01245975
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01320251
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt063034
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. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. THE ASSOCIATION HAS IDENTIFIED NO INCOME TAX UNCERTAINTIES. THE MSBA HAD NO INCOME TAX EXPENSE FOR 2020 OR 2019. THERE WERE NO CASH PAYMENTS FOR INCOME TAXES IN 2020 OR 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:

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
2020Detailed filing. Detailed filing data is available for this year.$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