Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
990 • Fiscal year 2017 • EIN 41-1285561
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Assets
Down$387,321
Down $39,681 (-9.3%) from 2016
Net Assets
Down$289,270
Down $55,182 (-16%) from 2016
Liabilities
Up$98,051
Up $15,501 (+19%) from 2016
Revenue
Down$488,648
Down $26,842 (-5.2%) from 2016
Expenses
Up$552,764
Up $62,871 (+13%) from 2016
Net Income
Down-$64,116
Down $89,713 (-350%) from 2016
To promote and encourage continuing legal education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $348,124 | $274,645 | ▼ $73,479 |
| Cash and Non-Interest-Bearing Accounts | $33,005 | $64,864 | ▲ $31,859 |
| Prepaid Expenses and Deferred Charges | $45,873 | $44,212 | ▼ $1,661 |
| Accounts Receivable | - | $3,600 | - |
| Total Assets | $427,002 | $387,321 | ▼ $39,681 |
| Liabilities | |||
| Deferred Revenue | $81,908 | $95,583 | ▲ $13,675 |
| Accounts Payable and Accrued Expenses | $642 | $2,468 | ▲ $1,826 |
| Total Liabilities | $82,550 | $98,051 | ▲ $15,501 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $344,452 | $289,270 | ▼ $55,182 |
| Total Net Assets Fund Balance | $344,452 | $289,270 | ▼ $55,182 |
| Total Liabilities and Net Assets / Fund Balance | $427,002 | $387,321 | ▼ $39,681 |
| Name | Title |
|---|---|
| Una Doyle | President |
| Peter Berge | President Elect |
| Alexandra Wong | Director |
| Douglas Ashworth | Director |
| Linda Russell | Director |
| Lucas Boling | Director |
| Susan Munro | Director |
| Laurie Krueger | Executive Director |
| Jeanne Heaton | Secretary |
| Diane Morrison | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Ewald Consulting | Association Management | 1000 WESTGATE DRIVE STE 252, St Paul, MN 55114 | $130,252 |
| Line Item | Amount |
|---|---|
| Other Expenses | $552,764 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $360,014 | - | - | $360,014 |
| Fees for Services Management | $65,126 | $65,126 | - | $130,252 |
| Office Expenses | - | $24,541 | - | $24,541 |
| Fees for Services Accounting | - | $10,400 | - | $10,400 |
| Other Expenses | $6,777 | - | - | $6,777 |
| Total Functional Expenses | $452,697 | $100,067 | $0 | $552,764 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $552,764 |
| Total Expenses per Audited Statements | $552,764 |
| Total Expenses per Form 990 | $552,764 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“There is an executive committee of the association which consists of the president, president-elect, secretary, and treasurer, together with five directors. The executive committee has the authority to make arrangements on behalf of the association. The executive committee has such authority as may be necessary to continue the business of the association consistent with the budget approved by the membership.”
“Management delegated: laurie krueger of ewald consulting provided management services to the association for continuing legal education under the terms of the management services agreement between the two organizations.”
“Membership in the association for continuing legal education is made up of administrators, trainers, managers, educators, publishers, programmers and meeting professionals who are involved in providing legal education.”
“The membership elects all board members and officers.”
“The membership has the right to remove any officer or director.”
“The form 990 is reviewed by the executive director and available for review by the board members. No formal review by the board occurs prior to the return being filed.”
“The compensation to the executive director is specified by the management services agreement between the association for continuing legal education and ewald consulting. The terms of this agreement are reviewed and approved by the executive committee of the association.”
“The organization provides a copy of the financial statements to the board members at every board meeting. These financial statements are also posted on the organization's website for all members to see. In addition, the bylaws are posted on the organization's website. Copies of tax returns are available upon request.”
“Aclea is exempt from federal income taxes under internal revenue code section 501(c)(3). Aclea has adopted fasb asc 740-10, accounting for uncertainty in income tax. That standard prescribes a minimum recognition threshold and measurement methodology that a tax position taken or expected to be taken is required to meet before being recognized in financial statement. It also provides guidance for de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 642 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2468 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3600 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE AND ENCOURAGE CONTINUING LEGAL EDUCATION. |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | EWALD CONSULTING |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6512906260 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1000 WESTGATE DRIVE SUITE 252 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ST PAUL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55114 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 33005 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 64864 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 360014 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 360014 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 130252 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1000 WESTGATE DRIVE STE 252 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | ST PAUL |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 55114 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | EWALD CONSULTING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ASSOCIATION MANAGEMENT |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4679 |
| IRS990/CYOtherExpensesAmt | 0 | 552764 |
| IRS990/CYOtherRevenueAmt | 0 | 750 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 483219 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -64116 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 552764 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 488648 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 81908 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 95583 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | THE ORGANIZATION PROMOTED AND ENCOURAGED CONTINUING LEGAL EDUCATION BY PROVIDING AN OPPORTUNITY FOR THE DISCUSSION AND EXCHANGE OF INFORMATION AMONG ADMINISTRATORS OF CONTINUING LEGAL EDUCATION WITH RESPECT TO THE ORGANIZATION, ADMINISTRATION AND OPERATION OF THEIR PROGRAMS AND ACTIVITIES AND BY SPONSORING EDUCATIONAL PROJECTS OF BENEFIT TO THE MEMBERS AND OTHERS INTERESTED IN CONTINUING LEGAL EDUCATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 452697 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 10400 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10400 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 65126 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 65126 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 130252 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 13.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | UNA DOYLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PETER BERGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEANNE HEATON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DIANE MORRISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DOUGLAS ASHWORTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LUCAS BOLING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SUSAN MUNRO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LINDA RUSSELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ALEXANDRA WONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | LAURIE KRUEGER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| 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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 488648 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4679 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4679 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 348124 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 274645 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | TX |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROMOTE AND ENCOURAGE CONTINUING LEGAL EDUCATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 344452 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 289270 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 8934 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 24541 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 24541 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | MEETING EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | MEMBER COMMUNICATIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 20780 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6777 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 20780 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6777 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 750 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 750 |
| IRS990/OtherRevenueTotalAmt | 0 | 750 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 45873 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 44212 |
| IRS990/PrincipalOfficerNm | 0 | UNA DOYLE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONF REGISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 376307 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 106912 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 376307 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 106912 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 9263 |
| IRS990/PYOtherExpensesAmt | 0 | 489893 |
| IRS990/PYOtherRevenueAmt | 0 | 1396 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 504831 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 25597 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 489893 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 515490 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -64116 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 483219 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | REBATE MASTER 2012 AMOUNT: $35,728. 2013 AMOUNT: $37,176. MISCELLANEOUS: 2014 AMOUNT: $36. 2015 AMOUNT: $1,396. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART III, LINE 12, EXPLANATION FOR OTHER INCOME |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 106912 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 94670 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 105158 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 102270 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 117115 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 526125 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 4679 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 9263 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11298 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8320 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13596 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 47156 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 376307 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 410161 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 349103 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 327687 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 345645 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1808903 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 4679 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 9263 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 11298 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 8320 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 13596 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 47156 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01920 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.02190 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 750 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1396 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 36 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 37176 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 35728 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 75086 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.95030 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.93550 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2335028 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 483219 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 504831 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 454261 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 429957 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 462760 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2335028 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 488648 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 515490 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 465595 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 475453 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 512084 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2457270 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 552764 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 8934 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 8934 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 488648 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACLEA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). ACLEA HAS ADOPTED FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAX. THAT STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENT. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 552764 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 488648 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 497582 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 552764 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE IS AN EXECUTIVE COMMITTEE OF THE ASSOCIATION WHICH CONSISTS OF THE PRESIDENT, PRESIDENT-ELECT, SECRETARY, AND TREASURER, TOGETHER WITH FIVE DIRECTORS. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO MAKE ARRANGEMENTS ON BEHALF OF THE ASSOCIATION. THE EXECUTIVE COMMITTEE HAS SUCH AUTHORITY AS MAY BE NECESSARY TO CONTINUE THE BUSINESS OF THE ASSOCIATION CONSISTENT WITH THE BUDGET APPROVED BY THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MANAGEMENT DELEGATED: LAURIE KRUEGER OF EWALD CONSULTING PROVIDED MANAGEMENT SERVICES TO THE ASSOCIATION FOR CONTINUING LEGAL EDUCATION UNDER THE TERMS OF THE MANAGEMENT SERVICES AGREEMENT BETWEEN THE TWO ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERSHIP IN THE ASSOCIATION FOR CONTINUING LEGAL EDUCATION IS MADE UP OF ADMINISTRATORS, TRAINERS, MANAGERS, EDUCATORS, PUBLISHERS, PROGRAMMERS AND MEETING PROFESSIONALS WHO ARE INVOLVED IN PROVIDING LEGAL EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE MEMBERSHIP ELECTS ALL BOARD MEMBERS AND OFFICERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE MEMBERSHIP HAS THE RIGHT TO REMOVE ANY OFFICER OR DIRECTOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND AVAILABLE FOR REVIEW BY THE BOARD MEMBERS. NO FORMAL REVIEW BY THE BOARD OCCURS PRIOR TO THE RETURN BEING FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE COMPENSATION TO THE EXECUTIVE DIRECTOR IS SPECIFIED BY THE MANAGEMENT SERVICES AGREEMENT BETWEEN THE ASSOCIATION FOR CONTINUING LEGAL EDUCATION AND EWALD CONSULTING. THE TERMS OF THIS AGREEMENT ARE REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION PROVIDES A COPY OF THE FINANCIAL STATEMENTS TO THE BOARD MEMBERS AT EVERY BOARD MEETING. THESE FINANCIAL STATEMENTS ARE ALSO POSTED ON THE ORGANIZATION'S WEBSITE FOR ALL MEMBERS TO SEE. IN ADDITION, THE BYLAWS ARE POSTED ON THE ORGANIZATION'S WEBSITE. COPIES OF TAX RETURNS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 427002 |
| IRS990/TotalAssetsEOYAmt | 0 | 387321 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 427002 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 387321 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 100067 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 452697 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 552764 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 82550 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 98051 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 82550 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 98051 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 344452 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 289270 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 452697 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 483219 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 5429 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 483219 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 488648 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 50 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 427002 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 387321 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 344452 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 289270 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1000 WESTGATE DRIVE NO 252 |
| IRS990/USAddress/CityNm | 0 | ST PAUL |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 55114 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | ACLEA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2018-03-14 21:41:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DIANE MORRISON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6513666082 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-02-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ASSOCIATION FOR CONTINUING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LEGAL EDUCATION |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.