Civic Intelligence

Minnesota State Bar Association Msba

990 • Fiscal year 2023 • EIN 41-1112298

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 13, 2023

600 Nicollet Mall 380Minneapols, MN 55402

(612) 333-1183

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.50x

Higher debt load relative to assets than 82% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

75th percentile

0.60x

Higher debt load relative to revenue than 75% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Net Margin

17th percentile

-6.6%

Higher net margin than 17% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

43rd percentile

$240,432

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Asset Growth

41st percentile

4.1%

Faster asset growth than 41% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-5.6%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$6,678,188

Up $265,213 (+4.1%) from 2022

Net Assets

Down

$3,361,110

Down $263,709 (-7.3%) from 2022

Liabilities

Up

$3,317,078

Up $528,922 (+19%) from 2022

Revenue

Down

$5,490,582

Down $325,816 (-5.6%) from 2022

Expenses

Up

$5,855,235

Up $371,375 (+6.8%) from 2022

Net Income

Down

-$364,653

Down $697,191 (-210%) from 2022

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

2023

Assets$6,678,188
Liabilities$3,317,078
Net Assets$3,361,110

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

2023

Revenue$5,490,582
Expenses$5,855,235
Net Income-$364,653
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 13, 2023
Return Version
2022v5.0
Gross Receipts
$5,826,780
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 general public

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,233,007$3,450,990▲ $1,217,983
Savings and Temporary Cash Investments$3,248,642$2,179,077▼ $1,069,565
Land, Buildings, and Equipment, Net$514,976$345,172▼ $169,804
Prepaid Expenses and Deferred Charges$199,987$231,256▲ $31,269
Accounts Receivable$216,363$80,133▼ $136,230
Total Assets$6,412,975$6,678,188▲ $265,213
Other Assets Total$0$391,560▲ $391,560
Liabilities
Deferred Revenue$1,633,674$1,702,452▲ $68,778
Accounts Payable and Accrued Expenses$1,004,582$1,068,344▲ $63,762
Other Liabilities$0$396,382▲ $396,382
Unsecured Notes Loans Payable$149,900$149,900→ $0
Total Liabilities$2,788,156$3,317,078▲ $528,922
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,624,819$3,361,110▼ $263,709
Total Net Assets Fund Balance$3,624,819$3,361,110▼ $263,709
Total Liabilities and Net Assets / Fund Balance$6,412,975$6,678,188▲ $265,213

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$344,750$1,839,662$2,184,412
Leasehold Improvements$422$1,319,829$1,320,251
Other Assets Org$391,560--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cheryl DalbyCEOFT$205,175$35,257$240,432
Paula SchulzeSenior Director of AdminisPT$122,187$22,673$144,860
Joseph SatterSenior Director of CommuniPT$114,781$20,700$135,481
Nancy MischelSenior Director of PolicyFT$111,699$23,082$134,781
Tim GivingDirector of FinancePT$79,964$23,565$103,529

Board Members and Trustees

NameTitle
Mr Paul D PetersonPresident, Board Member
Mr Paul FloydPresident-elect, Board Member
Hon Dan MorenoBoard Member
Mr B Steven MessickBoard Member
Mr Jerry SiskBoard Member
Mr Michael P BouletteBoard Member
Mr Reginald SnellBoard Member
Ms Camille BryantBoard Member
Ms Caryn a BoisenBoard Member
Ms Colleen CaseBoard Member
Ms Jessie L SoggeBoard Member
Ms Leanne FuithBoard Member
Ms Sarah Grace ZabelBoard Member
Ms Sarah Soucie EybergBoard Member
Mr Samuel J EdmundsSecretary, Board Member
Mr Tom PackTreasurer, Board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,327,156
Investment Income
$117,850
Other Revenue
$45,576
Change in Net Assets
$-364,653
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,596,703
Salaries, Compensation, and Employee Benefits$2,258,532
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$1,536,671
Other Salaries and Wages---$1,385,764
Current Officers, Directors, Trustees, and Key Employees---$388,977
Office Expenses---$343,755
Occupancy---$267,888
Other Employee Benefits---$223,024
Depreciation Depletion---$210,821
Information Technology---$155,102
Payroll Taxes---$140,794
Pension Plan Contributions---$119,973
Fees for Services Lobbying---$119,050
Other Expenses---$103,775
Conferences and Meetings---$40,604
Insurance---$22,979
Fees for Services Accounting---$18,864
Advertising---$9,641
Travel---$2,068
Fees for Services Other---$1,858
Total Functional Expenses$0$0$0$5,855,235
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$119,050
Total Nondeductible Lobbying and Political Cost$84,792
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$396,382
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 1A

The executive committee, consisting of the four msba officers, may exercise the powers and functions of the board of governors between meetings of the board; 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 board itself within the requisite time. The executive committee shall not unreasonably modify any action taken by the board or act in a manner inconsistent with an action of the board 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, board of governors, 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 board of governors before it is filed.

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

Conflicts of interest are managed through the organization's chief executive officer and board of governors, 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 joint coordinating 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 2022.

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 380, MINNEAPOLS, MN 55402

Signing Officer

Name
Cheryl Dalby
Title
Chief Executive Officer
Phone
6123331183
Signed
2023-12-13
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
53
Volunteers
200

Preparer

Firm
Cliftonlarsonallen
Address
220 SOUTH SIXTH STREET SUITE 300, MINNEAPOLIS, MN 55402
Preparer
John Tauer
Phone
6123764500
Supplemental Narrative

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/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/TitleTxt0PRESIDENT, BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT-ELECT, BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY, BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER, BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt18SENIOR DIRECTOR OF ADMINIS
IRS990/Form990PartVIISectionAGrp/TitleTxt19SENIOR DIRECTOR OF COMMUNI
IRS990/Form990PartVIISectionAGrp/TitleTxt20SENIOR DIRECTOR OF POLICY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt055806
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0392004
IRS990/GrossReceiptsAmt05826780
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0155102
IRS990/InsuranceGrp/TotalAmt022979
IRS990/InvestmentIncomeGrp/ExclusionAmt062044
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt062044
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02233007
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03450990
IRS990/IRPDocumentCnt023
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03159491
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0514976
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0345172
IRS990/LandBldgEquipCostOrOtherBssAmt03504663
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0336198
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/NetAssetsOrFundBalancesBOYAmt03624819
IRS990/NetAssetsOrFundBalancesEOYAmt03361110
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt055806
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt055806
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0100944
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03624819
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03361110
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0267888
IRS990/OfficeExpensesGrp/TotalAmt0343755
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0391560
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0223024
IRS990/OtherExpensesGrp/Desc0TECHNOLOGY
IRS990/OtherExpensesGrp/Desc1MEMBER SERVICES
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3LICENSE FEES
IRS990/OtherExpensesGrp/TotalAmt0317020
IRS990/OtherExpensesGrp/TotalAmt1285546
IRS990/OtherExpensesGrp/TotalAmt2161061
IRS990/OtherExpensesGrp/TotalAmt3103775
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0396382
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS GENERAL
IRS990/OtherRevenueMiscGrp/ExclusionAmt019212
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019212
IRS990/OtherRevenueTotalAmt019212
IRS990/OtherSalariesAndWagesGrp/TotalAmt01385764
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt01536671
IRS990/PayrollTaxesGrp/TotalAmt0140794
IRS990/PensionPlanContributionsGrp/TotalAmt0119973
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0199987
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0231256
IRS990/PrincipalOfficerNm0CHERYL DALBY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2541800
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER MEMBER SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2PUBLICATION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3OTHER PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc4CERTIFICATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04462246
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1192446
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210131
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3212802
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4117848
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04462246
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1219435
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2219324
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3212802
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4117848
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt026989
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt1209193
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 $1,479,545, MN STATE BAR FOUNDATION $57,126.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0413788
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt047599
IRS990/PYOtherExpensesAmt03374666
IRS990/PYOtherRevenueAmt065798
IRS990/PYProgramServiceRevenueAmt05289213
IRS990/PYRevenuesLessExpensesAmt0332538
IRS990/PYSalariesCompEmpBnftPaidAmt02109194
IRS990/PYTotalExpensesAmt05483860
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05816398
IRS990/ReconcilationRevenueExpnssAmt0-364653
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt026364
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt026364
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03248642
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02179077
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0113595
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt02839875
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0-34258
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0119050
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt084792
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-28803
IRS990ScheduleD/EquipmentGrp/BookValueAmt0344750
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01839662
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02184412
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0422
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01319829
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01320251
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0391560
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0396382
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0345172
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0391560
IRS990ScheduleD/TotalLiabilityAmt0396382
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0205175
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00

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