Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Minnesota State Bar Association Msba
990 • Fiscal year 2021 • EIN 41-1112298
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.48x
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
42nd percentile
Higher top officer pay than 42% of similar nonprofits.
Top officer pay equals 4.0% of source-year revenue.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Balance Sheet
Assets
Up$7,007,453
Up $1,258,171 (+22%) from 2020
Net Assets
Up$3,656,339
Up $507,760 (+16%) from 2020
Liabilities
Up$3,351,114
Up $750,411 (+29%) from 2020
Revenue And Expenses
Revenue
Down$5,629,437
Down $280,515 (-4.7%) from 2020
Expenses
Down$5,512,198
Down $458,082 (-7.7%) from 2020
Net Income
Up$117,239
Up $177,567 (+294%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2020 to Jun 30, 2021
- Signed
- Nov 11, 2021
- Return Version
- 2020v4.1
- Gross Receipts
- $5,766,073
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.
Promote the study & understanding of law among members of the bar and the general public.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $2,445,540 | $3,531,089 | ▲ $1,085,549 |
| Investments in Publicly Traded Securities | $2,024,397 | $2,549,539 | ▲ $525,142 |
| Land, Buildings, and Equipment, Net | $851,507 | $751,511 | ▼ $99,996 |
| Prepaid Expenses and Deferred Charges | $67,599 | $112,271 | ▲ $44,672 |
| Accounts Receivable | $360,239 | $63,043 | ▼ $297,196 |
| Total Assets | $5,749,282 | $7,007,453 | ▲ $1,258,171 |
| Liabilities | |||
| Deferred Revenue | $1,561,289 | $1,852,006 | ▲ $290,717 |
| Unsecured Notes Loans Payable | $0 | $795,435 | ▲ $795,435 |
| Accounts Payable and Accrued Expenses | $976,380 | $672,156 | ▼ $304,224 |
| Other Liabilities | $63,034 | $31,517 | ▼ $31,517 |
| Total Liabilities | $2,600,703 | $3,351,114 | ▲ $750,411 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,148,579 | $3,656,339 | ▲ $507,760 |
| Total Net Assets Fund Balance | $3,148,579 | $3,656,339 | ▲ $507,760 |
| Total Liabilities and Net Assets / Fund Balance | $5,749,282 | $7,007,453 | ▲ $1,258,171 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $706,611 | $1,454,949 | $2,161,560 |
| Leasehold Improvements | $44,900 | $1,275,351 | $1,320,251 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Cheryl Dalby | CEO | FT | $195,530 | $31,161 | $226,691 |
| Paula Schulze | Senior Director of Administration | PT | $114,258 | $20,383 | $134,641 |
| Nancy Mischel | Senior Director of Policy | FT | $106,192 | $20,342 | $126,534 |
| Joseph Satter | Senior Director of Communications | PT | $107,623 | $18,249 | $125,872 |
| Tim Giving | Director of Finance | PT | $74,581 | $21,900 | $96,481 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ms Dyan J Ebert | President, Council Member |
| Ms Jennifer a Thompson | President-elect, Council Member |
| Hon Japaul Harris | Council Member |
| Mr B Steven Messick | Council Member |
| Mr Kyle Willems | Council Member |
| Mr Michael P Boulette | Council Member |
| Mr Peter Glass | Council Member |
| Mr Samuel J Edmunds | Council Member |
| Ms Camille Bryant | Council Member |
| Ms Caryn a Boisen | Council Member |
| Ms Jessie L Sogge | Council Member |
| Ms Leanne Fuith | Council Member |
| Ms Sarah Soucie Eyberg | Council Member |
| Ms Stephanie Willing | Council Member |
| Mr Paul Floyd | Secretary, Council Member |
| Mr Paul D Peterson | Treasurer, Council Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $5,542,905
- Investment Income
- $47,427
- Other Revenue
- $39,105
- Change in Net Assets
- $117,239
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $3,359,841 |
| Salaries, Compensation, and Employee Benefits | $2,152,357 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Payments to Affiliates | - | - | - | $1,655,135 |
| Other Salaries and Wages | - | - | - | $1,357,731 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $362,030 |
| Occupancy | - | - | - | $308,363 |
| Depreciation Depletion | - | - | - | $224,615 |
| Office Expenses | - | - | - | $204,455 |
| Other Employee Benefits | - | - | - | $186,657 |
| Information Technology | - | - | - | $136,633 |
| Payroll Taxes | - | - | - | $135,420 |
| Fees for Services Lobbying | - | - | - | $124,500 |
| Pension Plan Contributions | - | - | - | $110,519 |
| Other Expenses | - | - | - | $75,585 |
| Advertising | - | - | - | $46,113 |
| Conferences and Meetings | - | - | - | $35,958 |
| Insurance | - | - | - | $35,413 |
| Fees for Services Accounting | - | - | - | $29,046 |
| Fees for Services Other | - | - | - | $21,661 |
| Fees for Services Legal | - | - | - | $10,209 |
| Travel | - | - | - | $521 |
| Total Functional Expenses | $0 | $0 | $0 | $5,512,198 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Reported Spending and Taxes
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $125,418 |
| Total Nondeductible Lobbying and Political Cost | $62,373 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Deferred Compensation | $31,517 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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 be three members of the executive committee that action with reference to an important matter should be taken by the organization, and (iii) that such action cannot reasonably be taken by the council itself within the requisite time. The executive committee 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 organization'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
“The 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 organization'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 for all employees. The committee uses compensation surveys to support its determination of executive compensation and benefits. This process last took place in 2021.”
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, MINNEAPOLS, MN 55402
Signing Officer
- Name
- Cheryl Dalby
- Title
- Chief Executive Officer
- Phone
- 6123331183
- Signed
- 2021-11-11
- 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
- 46
- Volunteers
- 200
Preparer
- Firm
- Cliftonlarsonallen
- Address
- 220 SOUTH SIXTH STREET SUITE 300, MINNEAPOLIS, MN 55402
- Preparer
- John Tauer
- Phone
- 6123764500
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 2C:
“There have been no changes to the committee that assumes responsibility for oversight of the audited financial statements and the selection of an independent accountant.”
Financial Statement Notes
PART X, LINE 2:
“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. Msba and cle file informational returns as tax exempt organizations. 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.”
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| IRS990/Desc | 0 | BENCH & BAR IS MSBA'S PREMIER PUBLICATION, PROVIDING MEMBERS WITH MONTHLY UPDATES ON DEVELOPMENTS IN THE LAW, ISSUES FACING THE PROFESSION, PRACTICE TIPS, ANALYSIS, AND COMMENTARY. MSBA ALSO PROVIDES MANY ONLINE SERVICES FOR ITS MEMBERS, INCLUDING PRACTICE TOOLS FOR RESEARCH, CURRENT INFORMATION ON LEGISLATION, COURT DECISIONS, AND ETHICS; AND LINKS TO PROFESSIONAL AND SOCIAL MEDIA CONNECTIONS. |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | MR KYLE WILLEMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | CHERYL DALBY |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 114258 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 107623 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 106192 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER, COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY, COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | COUNCIL MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR OF FINANCE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | SENIOR DIRECTOR OF ADMINISTRATION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | SENIOR DIRECTOR OF COMMUNICATIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | SENIOR DIRECTOR OF POLICY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1973 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 4845 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 16 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
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| IRS990/GrossReceiptsAmt | 0 | 5766073 |
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| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
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| IRS990/IndoorTanningServicesInd | 0 | 0 |
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| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 35413 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 42582 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 42582 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
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| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2549539 |
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| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 751511 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3481811 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 136636 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3656339 |
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| IRS990/OfficerMailingAddressInd | 0 | 0 |
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| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 186657 |
| IRS990/OtherExpensesGrp/Desc | 0 | LICENSE FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | MEMBER SERVICES |
| IRS990/OtherExpensesGrp/Desc | 3 | TECHNOLOGY |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 213495 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 131421 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 106718 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 75585 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 63034 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 31517 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS GENERAL |
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| IRS990/OtherRevenueTotalAmt | 0 | 1881 |
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| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 1655135 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 135420 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 110519 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 67599 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 112271 |
| IRS990/PrincipalOfficerNm | 0 | CHERYL DALBY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 813920 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 813920 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 541800 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 813920 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 813920 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER MEMBER SERVICES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PUBLICATION REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OTHER PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | CERTIFICATION PROGRAMS |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 159685 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 8370 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 129134 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 130559 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4695898 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 235562 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 205983 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 197251 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 130559 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 75877 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 197613 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 68117 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ANNUAL CONVENTIONS: MEETINGS OF ASSOCIATION'S MEMBERS AND OTHER LEGAL ASSOCIATIONS TO CONDUCT ANNUAL BUSINESS MEETINGS, EDUCATIONAL PROGRAMS, SOCIAL EVENTS AND OTHER ACTIVITIES. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE 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 $1,599,106, MN STATE BAR FOUNDATION $56,029. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 88682 |
| IRS990/PYOtherExpensesAmt | 0 | 3720570 |
| IRS990/PYOtherRevenueAmt | 0 | 40373 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5780897 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -60328 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2249710 |
| IRS990/PYTotalExpensesAmt | 0 | 5970280 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 5909952 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 117239 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 37224 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 37224 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2445540 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3531089 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 119424 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 2985597 |
| IRS990ScheduleC/NonDedLbbyngPltclCyovAmt | 0 | -63045 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 125418 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 62373 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/TaxableAmt | 0 | -57051 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 706611 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1454949 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2161560 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 1275351 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1320251 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 31517 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED COMPENSATION |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. MSBA AND CLE FILE INFORMATIONAL RETURNS AS TAX EXEMPT ORGANIZATIONS. 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 751511 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 31517 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 195530 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
Document Assets
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Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $7,007,453
- Liabilities
- $3,351,114
- Net assets
- $3,656,339
- Revenue
- $5,629,437
- Expenses
- $5,512,198
- Net income
- $117,239