Civic Intelligence

Minnesota State Bar Association Msba

990 • Fiscal year 2018 • EIN 41-1112298

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 25, 2018

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

79th percentile

0.50x

Higher debt load relative to assets than 79% of similar nonprofits.

2018 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.56x

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

2018 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2018

Net Margin

34th percentile

0.3%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

51st percentile

$266,646

Higher top officer pay than 51% of similar nonprofits.

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

2018 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2018

Asset Growth

89th percentile

21%

Faster asset growth than 89% of similar nonprofits.

2018 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

12th percentile

-8.5%

Faster revenue growth than 12% of similar nonprofits.

2018 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$7,074,515

Up $1,219,210 (+21%) from 2017

Net Assets

Up

$3,541,639

Up $123,539 (+3.6%) from 2017

Liabilities

Up

$3,532,876

Up $1,095,671 (+45%) from 2017

Revenue

Down

$6,279,917

Down $580,929 (-8.5%) from 2017

Expenses

Up

$6,262,305

Up $84,200 (+1.4%) from 2017

Net Income

Down

$17,612

Down $665,129 (-97%) from 2017

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

2018

Assets$7,074,515
Liabilities$3,532,876
Net Assets$3,541,639

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

2018

Revenue$6,279,917
Expenses$6,262,305
Net Income$17,612
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 25, 2018
Return Version
2017v2.3
Gross Receipts
$7,612,906
Mission and Program Overview

Mission

Minnesota state bar association promotes the highest standards of excellence and inclusion within the legal profession, provides valued resources to its members, and strives to improve the law and the equal administration of justice for all.

To promote the study & understanding of law among members of the bar & the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,812,566$2,851,171▲ $1,038,605
Investments in Publicly Traded Securities$2,631,199$2,610,712▼ $20,487
Land, Buildings, and Equipment, Net$755,073$1,081,055▲ $325,982
Accounts Receivable$418,601$266,816▼ $151,785
Prepaid Expenses and Deferred Charges$148,725$173,398▲ $24,673
Total Assets$5,855,305$7,074,515▲ $1,219,210
Other Assets Total$89,141$91,363▲ $2,222
Liabilities
Deferred Revenue$1,375,046$2,080,658▲ $705,612
Accounts Payable and Accrued Expenses$973,018$1,360,855▲ $387,837
Other Liabilities$89,141$91,363▲ $2,222
Total Liabilities$2,437,205$3,532,876▲ $1,095,671
Net Assets / Fund Balance
Unrestricted Net Assets$3,418,100$3,541,639▲ $123,539
Total Net Assets Fund Balance$3,418,100$3,541,639▲ $123,539
Total Liabilities and Net Assets / Fund Balance$5,855,305$7,074,515▲ $1,219,210

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$949,909$903,427$1,853,336
Leasehold Improvements$131,146$1,187,012$1,318,158
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tim GroshensExecutive DirectorFT$225,506$41,140$266,646
Nancy MischelAssociate Executive DirectorFT$122,232$22,017$144,249
Mike TrittipoDirector of TechnologyFT$104,056$17,477$121,533
Tim GivingDirector of FinanceFT$64,678$17,412$82,090

Board Members and Trustees

NameTitle
Ms Sonia Miller-van OortPresident, Council Member
Mr Paul W GodfreyPresident-elect, Council Member
Mr B Steven MessickCouncil Member
Mr Bryan R BrowningCouncil Member
Mr Charles F ClippertCouncil Member
Mr Eric D LarsonCouncil Member
Mr George N HenryCouncil Member
Mr Michael P BouletteCouncil Member
Mr Paul M FloydCouncil Member
Mr Robert F EngerCouncil Member
Mr Samuel J EdmundsCouncil Member
Ms Jennifer a ThompsonCouncil Member
Ms Natasha WellsCouncil Member
Ms Terry a TrogdonCouncil Member
Ms Dyan J EbertSecretary, Council Member
Mr Thomas F NelsonTreasurer, Council Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,147,309
Investment Income
$84,581
Other Revenue
$48,027
Change in Net Assets
$17,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,894,372
Salaries, Compensation, and Employee Benefits$2,367,933
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$1,824,942
Other Salaries and Wages---$1,575,326
Current Officers, Directors, Trustees, and Key Employees---$365,080
Occupancy---$299,209
Conferences and Meetings---$264,448
Office Expenses---$259,829
Information Technology---$182,862
Depreciation Depletion---$174,582
Other Employee Benefits---$163,727
All Other Expenses---$161,239
Pension Plan Contributions---$132,496
Payroll Taxes---$131,304
Fees for Services Lobbying---$115,000
Advertising---$79,568
Other Expenses---$62,609
Travel---$62,185
Insurance---$23,973
Fees for Services Accounting---$22,752
Fees for Services Other---$6,851
Total Functional Expenses$0$0$0$6,262,305
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$143,303
Current Year Nondeductible Lobbying and Political Cost$141,435
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$91,363
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
2018-10-25
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
33
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 2018 or 2017. There were no cash payments for income taxes in 2018 or 2017.

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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/TitleTxt0PRESIDENT, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT-ELECT, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY, COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15COUNCIL MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt18ASSOCIATE EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR OF TECHNOLOGY
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt017481
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01350470
IRS990/GrossReceiptsAmt07612906
IRS990/GrossRentsGrp/RealAmt0912
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0182862
IRS990/InsuranceGrp/TotalAmt023973
IRS990/InvestmentIncomeGrp/ExclusionAmt067100
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt067100
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02631199
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02610712
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02090439
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0755073
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01081055
IRS990/LandBldgEquipCostOrOtherBssAmt03171494
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01332989
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/NetAssetsOrFundBalancesBOYAmt03418100
IRS990/NetAssetsOrFundBalancesEOYAmt03541639
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt017481
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt017481
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0912
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0912
IRS990/NetUnrelatedBusTxblIncmAmt0-40714
IRS990/NetUnrlzdGainsLossesInvstAmt0105927
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0299209
IRS990/OfficeExpensesGrp/TotalAmt0259829
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt089141
IRS990/OtherAssetsTotalGrp/EOYAmt091363
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0163727
IRS990/OtherExpensesGrp/Desc0SECTIONS EXPENSE
IRS990/OtherExpensesGrp/Desc1LICENSE FEE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3TECHNOLOGY EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0126493
IRS990/OtherExpensesGrp/TotalAmt1116823
IRS990/OtherExpensesGrp/TotalAmt2111007
IRS990/OtherExpensesGrp/TotalAmt362609
IRS990/OtherLiabilitiesGrp/BOYAmt089141
IRS990/OtherLiabilitiesGrp/EOYAmt091363
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANDOUS
IRS990/OtherRevenueMiscGrp/Desc1IT SERVICES
IRS990/OtherRevenueMiscGrp/ExclusionAmt03708
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013557
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013557
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13708
IRS990/OtherRevenueTotalAmt017265
IRS990/OtherSalariesAndWagesGrp/TotalAmt01575326
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt01824942
IRS990/PayrollTaxesGrp/TotalAmt0131304
IRS990/PensionPlanContributionsGrp/TotalAmt0132496
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0148725
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0173398
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 REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2OTHER MEMBER SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3CERTIFICATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc4MOCK TRIAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05203072
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115448
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2212520
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3135042
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt495838
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05203072
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1269750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2233527
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3135042
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt495838
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0254302
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt121007
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 $1,772,176, MN STATE BAR FOUNDATION $52,766.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0699650
IRS990/PYOtherExpensesAmt03924928
IRS990/PYOtherRevenueAmt058588
IRS990/PYProgramServiceRevenueAmt06102608
IRS990/PYRevenuesLessExpensesAmt0682741
IRS990/PYSalariesCompEmpBnftPaidAmt02253177
IRS990/PYTotalExpensesAmt06178105
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06860846
IRS990/ReconcilationRevenueExpnssAmt017612
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0912
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt029850
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt029850
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01812566
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02851171
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0169688
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/DuesAssessmentsAmt03040118
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt01868
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0141435
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0143303
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-26385
IRS990ScheduleD/EquipmentGrp/BookValueAmt0949909
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0903427
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01853336
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0131146
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01187012
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01318158
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt091363
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 2018 OR 2017. THERE WERE NO CASH PAYMENTS FOR INCOME TAXES IN 2018 OR 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01081055
IRS990ScheduleD/TotalLiabilityAmt091363
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0225506
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt022350
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00

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
2018Detailed filing. Detailed filing data is available for this year.$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