Civic Intelligence

MID-Minnesota Legal Assistance

EIN 41-1412710 • 501(c)3 • Minneapolis, MN

View Organization Page

Profile

Organized for the purpose of providing legal assistance throughout central minnesota in non-criminal matters or proceedings to persons financially unable to afford legal assistance.

111 N Fifth Street Suite 100Minneapolis, MN 55403

mylegalaid.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.51x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.47x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

35th percentile

-0.3%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$202,741

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

80th percentile

18%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

19%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$22,706,207

Up $3,504,041 (+18%) from 2023

Liabilities

Up

$11,597,269

Up $3,363,441 (+41%) from 2023

Net Assets

Up

$11,108,938

Up $140,600 (+1.3%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin35th percentile

Revenue

Up

$24,501,522

Up $3,871,233 (+19%) from 2023

Expenses

Up

$24,566,233

Up $4,264,650 (+21%) from 2023

Net Income

Down

-$64,711

Down $393,417 (-120%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $7,581,950Liabilities 2010: $726,440Net Assets 2010: $6,855,5102010Assets 2011: $8,000,835Liabilities 2011: $665,395Net Assets 2011: $7,335,4402011Assets 2012: $7,531,201Liabilities 2012: $748,151Net Assets 2012: $6,783,0502012Assets 2013: $7,874,221Liabilities 2013: $781,709Net Assets 2013: $7,092,5122013Assets 2014: $7,813,866Liabilities 2014: $929,898Net Assets 2014: $6,883,9682014Assets 2015: $8,525,220Liabilities 2015: $893,746Net Assets 2015: $7,631,4742015Assets 2016: $7,595,114Liabilities 2016: $697,639Net Assets 2016: $6,897,4752016Assets 2017: $8,018,730Liabilities 2017: $841,730Net Assets 2017: $7,177,0002017Assets 2018: $7,945,544Liabilities 2018: $743,767Net Assets 2018: $7,201,7772018Assets 2019: $8,711,574Liabilities 2019: $781,194Net Assets 2019: $7,930,3802019Assets 2020: $13,923,032Liabilities 2020: $2,790,276Net Assets 2020: $11,132,7562020Assets 2021: $13,119,781Liabilities 2021: $1,604,607Net Assets 2021: $11,515,1742021Assets 2022: $18,985,348Liabilities 2022: $8,392,068Net Assets 2022: $10,593,2802022Assets 2023: $19,202,166Liabilities 2023: $8,233,828Net Assets 2023: $10,968,3382023Assets 2024: $22,706,207Liabilities 2024: $11,597,269Net Assets 2024: $11,108,9382024

Highlighted filing

2024

Assets$22,706,207
Liabilities$11,597,269
Net Assets$11,108,938
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $12,221,5382010Expenses 2011: $11,581,6242011Expenses 2012: $11,379,8522012Revenue 2013: $12,021,580Expenses 2013: $12,086,503Net Income 2013: -$64,9232013Revenue 2014: $12,375,374Expenses 2014: $12,600,160Net Income 2014: -$224,7862014Revenue 2015: $14,065,540Expenses 2015: $13,073,128Net Income 2015: $992,4122015Revenue 2016: $12,555,115Expenses 2016: $13,422,043Net Income 2016: -$866,9282016Revenue 2017: $14,260,910Expenses 2017: $14,251,218Net Income 2017: $9,6922017Revenue 2018: $15,662,664Expenses 2018: $15,388,511Net Income 2018: $274,1532018Revenue 2019: $15,931,036Expenses 2019: $15,584,637Net Income 2019: $346,3992019Revenue 2020: $18,972,063Expenses 2020: $16,865,011Net Income 2020: $2,107,0522020Revenue 2021: $18,613,271Expenses 2021: $18,557,531Net Income 2021: $55,7402021Revenue 2022: $18,247,729Expenses 2022: $18,453,186Net Income 2022: -$205,4572022Revenue 2023: $20,630,289Expenses 2023: $20,301,583Net Income 2023: $328,7062023Revenue 2024: $24,501,522Expenses 2024: $24,566,233Net Income 2024: -$64,7112024

Highlighted filing

2024

Revenue$24,501,522
Expenses$24,566,233
Net Income-$64,711
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,706,207
Liabilities
$11,597,269
Net assets
$11,108,938
Revenue
$24,501,522
Expenses
$24,566,233
Net income
-$64,711
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$22.7$11.6$11.1$24.5$24.6$0.06
2023Detailed filing. Detailed filing data is available for this year.$19.2$8.23$11.0$20.6$20.3$0.33
2022Detailed filing. Detailed filing data is available for this year.$19.0$8.39$10.6$18.2$18.5$0.21
2021Detailed filing. Detailed filing data is available for this year.$13.1$1.60$11.5$18.6$18.6$0.06
2020Detailed filing. Detailed filing data is available for this year.$13.9$2.79$11.1$19.0$16.9$2.11
2019Detailed filing. Detailed filing data is available for this year.$8.71$0.78$7.93$15.9$15.6$0.35
2018Detailed filing. Detailed filing data is available for this year.$7.95$0.74$7.20$15.7$15.4$0.27
2017Detailed filing. Detailed filing data is available for this year.$8.02$0.84$7.18$14.3$14.3$0.01
2016Detailed filing. Detailed filing data is available for this year.$7.60$0.70$6.90$12.6$13.4$0.87
2015Detailed filing. Detailed filing data is available for this year.$8.53$0.89$7.63$14.1$13.1$0.99
2014Detailed filing. Detailed filing data is available for this year.$7.81$0.93$6.88$12.4$12.6$0.22
2013Detailed filing. Detailed filing data is available for this year.$7.87$0.78$7.09$12.0$12.1$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.53$0.75$6.78$11.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.00$0.67$7.34$11.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.58$0.73$6.86$12.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.0
Gross Receipts
$24,501,522
Mission and Program Overview

Mission

Organized for the purpose of providing legal assistance throughout central minnesota in non-criminal matters or proceedings to persons financially unable to afford legal assistance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,144,174$5,298,086▲ $4,153,912
Pledges and Grants Receivable$2,966,222$4,516,945▲ $1,550,723
Cash and Non-Interest-Bearing Accounts$3,559,470$1,396,970▼ $2,162,500
Land, Buildings, and Equipment, Net$838,923$672,400▼ $166,523
Prepaid Expenses and Deferred Charges$142,163$69,304▼ $72,859
Total Assets$19,202,166$22,706,207▲ $3,504,041
Other Assets Total$10,551,214$10,752,502▲ $201,288
Liabilities
Other Liabilities$6,632,680$6,766,564▲ $133,884
Deferred Revenue$512,358$3,070,656▲ $2,558,298
Accounts Payable and Accrued Expenses$1,088,790$1,760,049▲ $671,259
Total Liabilities$8,233,828$11,597,269▲ $3,363,441
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,922,181$7,008,033▼ $914,148
Net Assets With Donor Restrictions$3,046,157$4,100,905▲ $1,054,748
Total Net Assets Fund Balance$10,968,338$11,108,938▲ $140,600
Total Liabilities and Net Assets / Fund Balance$19,202,166$22,706,207▲ $3,504,041

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$441,498$1,105,198$1,546,696
Buildings$230,902$171,013$401,915
Other Land Buildings-$6,991$6,991
Other Assets Org$15,968--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,104,605$2,500▲ $462,003-$4,428,265
2023$3,803,477$7,000▲ $426,885-$4,104,605
2022$3,740,375$619,486▼ $381,514-$3,803,477
2021$3,115,794$260,940▲ $653,454-$3,740,375
2020$2,912,228-▲ $310,675-$3,115,794
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ron ElwoodSupervisingFT$146,962$55,779$202,741
Ron ElwoodSupervising Attorney-$146,962$55,779$202,741
Justin PerlLitigation DFT$145,950$56,113$202,063
Justin PerlLitigation Director-$145,950$56,113$202,063
Milo MumgaardExecutive DiFT$145,550$55,429$200,979
Milo MumgaardExecutive Director-$145,550$55,429$200,979
Karla KruegerSupervisingFT$141,437$52,865$194,302
Karla KruegerSupervising Attorney-$141,437$52,865$194,302
Marvin GordonDirector ofFT$139,498$52,693$192,191
Marvin GordonDirector of It-$139,498$52,693$192,191
Ralonda MasonStaff AttornFT$138,160$52,376$190,536
Ralonda MasonStaff Attorney-$138,160$52,376$190,536
Taofeek IsholaControllerFT$124,838$48,451$173,289

Board Members and Trustees

NameTitle
Jaime StilsonPresident
Amanda FurstBoard Member
Andrea ChristensenBoard Member
Edward FlemingBoard Member
Janice SimsBoard Member
Jennifer BertramBoard Member
Laura FarleyBoard Member
Logan DrewBoard Member
Mary Frances PriceBoard Member
Michael CocksonBoard Member
Robin SwingleyBoard Member
Ruth BirkholzBoard Member
Sarah JewellBoard Member
Sarah WashingtonBoard Member
Bree Dalager1st Vice Pre
Connie RoyBod Member T
Erick Garcia LunaBod Member T
Karen MalkaBod Member T
Rachhana SreyBod Member T
Surya SaxenaBod Member T
Karen CharlsonPast Preside
Bradley HansonSecretary
Lousene HoppeTreasurer
Edric KnightTreasurer Th
Revenue and Support

Revenue Composition

Contributions and Grants
$23,691,599
Program Service Revenue
$484,962
Investment Income
$190,856
Other Revenue
$134,105
All Other Contributions
$5,089,950
Change in Net Assets
$-64,711

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,851,522
Revenue Not Reported on Financial Statements
$1,650,000
Revenue Not Reported on Form 990
$3,843,412
Other Revenue Adjustments
$1,650,000
Total Revenue per Audited Statements
$26,694,934
Total Revenue per Form 990
$24,501,522
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$19,891,563
Other Expenses$4,674,670
Total Fundraising Expense$517,441
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,887,131$1,446,530$294,576$14,628,237
Other Employee Benefits$2,901,986$310,508$64,520$3,277,014
Payroll Taxes$1,006,131$125,789$24,001$1,155,921
Occupancy$866,343$90,545$11,876$968,764
Pension Plan Contributions$395,528$40,835$9,390$445,753
Current Officers, Directors, Trustees, and Key Employees$123,142$240,972$20,524$384,638
Depreciation Depletion$198,132$20,338$2,668$221,138
Office Expenses$147,422$24,477$3,211$175,110
Travel$120,919$7,848$1,029$129,796
All Other Expenses$61,975$12,277$1,610$75,862
Other Expenses$63,249$563$74$63,886
Total Functional Expenses$21,087,980$2,960,812$517,441$24,566,233

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$26,554,334
Expenses per Audited Statements$24,566,233
Total Expenses per Form 990$24,566,233
Expenses Not Reported on Form 990$1,988,101
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$6,750,596
Client Trust Deposits$15,968
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is prepared by the accounting firm that performs the audit. When the executive committee and the board approve the audit, they also approve completion of the form 990, and the completed form 990 is made available to them before filing.”

Form 990, Page 6, Part VI, Line 12C

“Each board member is responsible for reviewing and signing the conflict of interest policy on an annual basis.”

Form 990, Page 6, Part VI, Line 15A

“The executive director salary is set by the board of directors. The board is charged with an evaluation of the executive director on an annual basis.”

Form 990, Page 6, Part VI, Line 15B

“All other employees pay rates are pre-approved by the executive director subject to the published salary schedule of the organization.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Mid-minnesota Legal Assistance
EIN
41-1412710
Phone
6123345970
Address
111 N FIFTH STREET SUITE 100, MINNEAPOLIS, MN 55403

Signing Officer

Name
Milo Mumgaard
Title
Executive Director
Phone
6123321441
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Milo Mumgaard
Formed
1981
Legal Domicile
Mn
Voting Board Members
18
Independent Board Members
18
Employees
221
Volunteers
220

Preparer

Firm
Harrington Langer & Associates
Address
563 PHALEN BLVD, SAINT PAUL, MN 55130
Preparer
Greg Emmerich
Phone
6514811128
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

“General case services: we provided a wide range of free legal services to people with low incomes in more than twenty counties in central minnesota through offices in minneapolis, st cloud, and wilmar, and we served additional clients statewide. We helped approximately 15,500 low-income people defend their legal rights to basic needs like food, shelter, safety, and heath care through more than six thousand client matters. Disability law services: we provided free civil legal assistance to individuals with disabilities statewide on legal issues related to their disabilities. We served approximately eight hundred minnesotans with disabilities with representation and information regarding their rights. We also protected disability rights by monitoring 90 facilities that cared for people with disabilities and 87 polling places.”

Form 990, Part XI, Line 9

“The fund for legal aid revenue 1,707,544 equity transfer from the fund for legal aid -1,650,000 the fund for legal aid expenses -275,407 total -217,863”

Financial Statement Notes

Schedule D, Page 3, Part X

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) for any uncertain position that more likely than not would not be sustained upon examination by the applicable tax authorities. The organization is subject to routine audits by taxing authorities; however, there are currently no audits for any tax periods in progress.”

Schedule D, Page 4, Part XI, Line 2D

“The fund for legal aid revenue 1,707,544”

Schedule D, Page 4, Part XI, Line 4B

“Equity transfer from the fund for legal aid 1,650,000”

Schedule D, Page 4, Part XII, Line 2D

“The fund for legal aid expenses 275,407”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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