Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
990 • Fiscal year 2019 • EIN 41-1285561
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Up$441,904
Up $29,377 (+7.1%) from 2018
Net Assets
Up$316,805
Up $29,179 (+10%) from 2018
Liabilities
Up$125,099
Up $198 (+0.2%) from 2018
Revenue
Down$454,446
Down $33,126 (-6.8%) from 2018
Expenses
Down$416,972
Down $70,672 (-14%) from 2018
Net Income
Up$37,474
Up $37,546 (+52147%) from 2018
To promote and encourage continuing legal education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $285,909 | $296,325 | ▲ $10,416 |
| Cash and Non-Interest-Bearing Accounts | $104,841 | $93,191 | ▼ $11,650 |
| Prepaid Expenses and Deferred Charges | $15,952 | $39,183 | ▲ $23,231 |
| Accounts Receivable | $5,825 | $13,205 | ▲ $7,380 |
| Total Assets | $412,527 | $441,904 | ▲ $29,377 |
| Liabilities | |||
| Deferred Revenue | $115,939 | $124,732 | ▲ $8,793 |
| Accounts Payable and Accrued Expenses | $8,962 | $367 | ▼ $8,595 |
| Total Liabilities | $124,901 | $125,099 | ▲ $198 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $287,626 | $316,805 | ▲ $29,179 |
| Total Net Assets Fund Balance | $287,626 | $316,805 | ▲ $29,179 |
| Total Liabilities and Net Assets / Fund Balance | $412,527 | $441,904 | ▲ $29,377 |
| Name | Title |
|---|---|
| Diane Morrison | President |
| Lucas Boling | President Elect |
| Gina Roers-liemandt | Director |
| Jill Castleman | Director |
| Kes Joerg | Director |
| Paul Unger | Director |
| Timothy Slating | Director |
| Kristin Huotari | Secretary |
| Alexandra Wong | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Ewald Consulting | Association Management | 1000 WESTGATE DRIVE STE 252, St Paul, MN 55114 | $133,217 |
| Line Item | Amount |
|---|---|
| Other Expenses | $416,972 |
| 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 | $219,474 | $1,950 | - | $221,424 |
| Fees for Services Management | $81,075 | $52,142 | - | $133,217 |
| Office Expenses | - | $22,921 | - | $22,921 |
| Fees for Services Accounting | - | $7,500 | - | $7,500 |
| Other Expenses | $6,864 | $25,046 | - | $6,864 |
| Total Functional Expenses | $307,413 | $109,559 | $0 | $416,972 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $416,972 |
| Total Expenses per Audited Statements | $416,972 |
| Total Expenses per Form 990 | $416,972 |
| 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 | 8962 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 367 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 5825 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 13205 |
| 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 | 104841 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 93191 |
| 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/ManagementAndGeneralAmt | 0 | 1950 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 219474 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 221424 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 133217 |
| 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 | 21582 |
| IRS990/CYOtherExpensesAmt | 0 | 416972 |
| IRS990/CYOtherRevenueAmt | 0 | 1950 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 430914 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 37474 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 416972 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 454446 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 115939 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 124732 |
| 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 | 307413 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7500 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 52142 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 81075 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 133217 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| 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/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/PersonNm | 0 | DIANE MORRISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LUCAS BOLING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ALEXANDRA WONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KRISTIN HUOTARI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JILL CASTLEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KES JOERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GINA ROERS-LIEMANDT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TIMOTHY SLATING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | PAUL UNGER |
| 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/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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| 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/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 4867 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 83161 |
| IRS990/GrossReceiptsAmt | 0 | 532740 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 16715 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 16715 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 285909 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 296325 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | TX |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 78294 |
| 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/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 1950 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 1950 |
| IRS990/MissionDesc | 0 | TO PROMOTE AND ENCOURAGE CONTINUING LEGAL EDUCATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 287626 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 316805 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 4867 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 4867 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -8295 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 22921 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 22921 |
| 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/ManagementAndGeneralAmt | 0 | 25046 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 6864 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 25046 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6864 |
| IRS990/OtherRevenueTotalAmt | 0 | 1950 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15952 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 39183 |
| IRS990/PrincipalOfficerNm | 0 | LUCAS BOLING |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONF REGISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ON-DEMAND PROGRAMING |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 315755 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 114379 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 780 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 315755 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 114379 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 780 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 15759 |
| IRS990/PYOtherExpensesAmt | 0 | 487644 |
| IRS990/PYOtherRevenueAmt | 0 | 250 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 471563 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -72 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 487644 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 487572 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 37474 |
| 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 | 430914 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 114379 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 107003 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 106912 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 94670 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 105158 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 528122 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 16715 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 18186 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4679 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9263 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11298 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 60141 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 316535 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 364560 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 376307 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 410161 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 349103 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1816666 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 16715 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 18186 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4679 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 9263 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 11298 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 60141 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.02500 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.02120 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 1950 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 250 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 750 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1396 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 36 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 4382 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.97320 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.96250 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2344788 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 430914 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 471563 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 483219 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 504831 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 454261 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2344788 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 449579 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 489999 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 488648 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 515490 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 465595 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2409311 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
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| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 416972 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -8295 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -8295 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 454446 |
| 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 | 416972 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 454446 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 446151 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 416972 |
| 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 |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 441904 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 412527 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 441904 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 109559 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 307413 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 416972 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 124901 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 125099 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 124901 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 125099 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 287626 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 316805 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 307413 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 430914 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 23532 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 430914 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 454446 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 50 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 412527 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 441904 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 287626 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 316805 |
| 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 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ALEXANDRA WONG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6513666082 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-03-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ASSOCIATION FOR CONTINUING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LEGAL EDUCATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ASSO |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.