Civic Intelligence

Men as Peacemakers

EIN 41-1841689 • 501(c)3 • Duluth, MN

Profile

To foster and develop peacemakers

123 W Superior StreetDuluth, MN 55802

www.menaspeacemakers.org

Siviq Scores

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

Liabilities / Assets

75th percentile

0.32x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.58x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-67%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$100,258

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

6th percentile

-29%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-55%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,304,021

Down $527,809 (-29%) from 2023

Liabilities

Down

$418,935

Down $46,094 (-9.9%) from 2023

Net Assets

Down

$885,086

Down $481,715 (-35%) from 2023

Revenue

Down

$724,290

Down $873,598 (-55%) from 2023

Expenses

Down

$1,206,005

Down $208,109 (-15%) from 2023

Net Income

Down

-$481,715

Down $665,489 (-362%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $48,724Liabilities 2010: $13,521Net Assets 2010: $35,2032010Assets 2011: $44,028Liabilities 2011: $12,534Net Assets 2011: $31,4942011Assets 2012: $95,808Liabilities 2012: $6,257Net Assets 2012: $89,5512012Assets 2013: $221,188Liabilities 2013: $20,172Net Assets 2013: $201,0162013Assets 2014: $221,135Liabilities 2014: $32,551Net Assets 2014: $188,5842014Assets 2015: $271,123Liabilities 2015: $10,402Net Assets 2015: $260,7212015Assets 2016: $637,110Liabilities 2016: $46,706Net Assets 2016: $590,4042016Assets 2017: $1,253,515Liabilities 2017: $527,960Net Assets 2017: $725,5552017Assets 2018: $1,809,782Liabilities 2018: $575,003Net Assets 2018: $1,234,7792018Assets 2019: $1,549,376Liabilities 2019: $578,362Net Assets 2019: $971,0142019Assets 2020: $1,666,109Liabilities 2020: $550,166Net Assets 2020: $1,115,9432020Assets 2021: $1,829,750Liabilities 2021: $521,722Net Assets 2021: $1,308,0282021Assets 2022: $1,707,563Liabilities 2022: $524,536Net Assets 2022: $1,183,0272022Assets 2023: $1,831,830Liabilities 2023: $465,029Net Assets 2023: $1,366,8012023Assets 2024: $1,304,021Liabilities 2024: $418,935Net Assets 2024: $885,0862024

Highlighted filing

2024

Assets$1,304,021
Liabilities$418,935
Net Assets$885,086

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2010: $336,500Expenses 2010: $342,986Net Income 2010: -$6,4862010Expenses 2011: $318,3992011Revenue 2012: $282,642Expenses 2012: $224,585Net Income 2012: $58,0572012Revenue 2013: $421,686Expenses 2013: $310,221Net Income 2013: $111,4652013Revenue 2014: $445,508Expenses 2014: $451,379Net Income 2014: -$5,8712014Revenue 2015: $569,070Expenses 2015: $496,653Net Income 2015: $72,4172015Revenue 2016: $912,657Expenses 2016: $582,974Net Income 2016: $329,6832016Revenue 2017: $1,135,468Expenses 2017: $1,000,317Net Income 2017: $135,1512017Revenue 2018: $1,602,117Expenses 2018: $1,092,893Net Income 2018: $509,2242018Revenue 2019: $796,032Expenses 2019: $1,059,797Net Income 2019: -$263,7652019Revenue 2020: $1,154,140Expenses 2020: $1,009,211Net Income 2020: $144,9292020Revenue 2021: $1,343,903Expenses 2021: $1,151,818Net Income 2021: $192,0852021Revenue 2022: $1,174,538Expenses 2022: $1,299,539Net Income 2022: -$125,0012022Revenue 2023: $1,597,888Expenses 2023: $1,414,114Net Income 2023: $183,7742023Revenue 2024: $724,290Expenses 2024: $1,206,005Net Income 2024: -$481,7152024

Highlighted filing

2024

Revenue$724,290
Expenses$1,206,005
Net Income-$481,715

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.42$0.89$0.72$1.21$0.48
2023Summary only. Only limited summary data is available for this year.$1.83$0.47$1.37$1.60$1.41$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.52$1.18$1.17$1.30$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.52$1.31$1.34$1.15$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.55$1.12$1.15$1.01$0.14
2019Summary only. Only limited summary data is available for this year.$1.55$0.58$0.97$0.80$1.06$0.26
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.58$1.23$1.60$1.09$0.51
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.53$0.73$1.14$1.00$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.05$0.59$0.91$0.58$0.33
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.01$0.26$0.57$0.50$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.03$0.19$0.45$0.45$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.20$0.42$0.31$0.11
2012Summary only. Only limited summary data is available for this year.$0.10$0.01$0.09$0.28$0.22$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.01$0.03$0.32
2010Summary only. Only limited summary data is available for this year.$0.05$0.01$0.04$0.34$0.34$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 13, 2025
Return Version
2024v5.0
Gross Receipts
$724,290
Mission and Program Overview

Mission

To engage individuals and communities in innovative strategies that promote equality, repair harm, and prevent violence against women and children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$603,584$572,509▼ $31,075
Savings and Temporary Cash Investments$770,454$449,940▼ $320,514
Pledges and Grants Receivable$263,161$250,365▼ $12,796
Accounts Receivable$167,848--
Prepaid Expenses and Deferred Charges$22,774$17,826▼ $4,948
Cash and Non-Interest-Bearing Accounts$146$11,235▲ $11,089
Total Assets$1,831,830$1,304,021▼ $527,809
Other Assets Total$3,863$2,146▼ $1,717
Liabilities
Mortgage Notes Payable Secured by Investment Property$372,284$345,530▼ $26,754
Accounts Payable and Accrued Expenses$86,548$67,591▼ $18,957
Other Liabilities$6,197$5,814▼ $383
Total Liabilities$465,029$418,935▼ $46,094
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,062,136$734,528▼ $327,608
Net Assets With Donor Restrictions$304,665$150,558▼ $154,107
Total Net Assets Fund Balance$1,366,801$885,086▼ $481,715
Total Liabilities and Net Assets / Fund Balance$1,831,830$1,304,021▼ $527,809

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$570,744$214,185$784,929
Equipment$1,765$12,344$14,109
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah CurtissExecutive DiFT$90,781$9,477$100,258
David MattsonFinance DireFT$78,508$19,908$98,416

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$649,134
Program Service Revenue
$58,963
Investment Income
$15,120
Other Revenue
$1,073
All Other Contributions
$169,415
Change in Net Assets
$-481,715
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$961,708
Other Expenses$244,297
Total Fundraising Expense$12,770
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$559,552$52,069$7,960$619,581
Current Officers, Directors, Trustees, and Key Employees$92,427$59,634-$152,061
Other Employee Benefits$88,780$30,610$935$120,325
Payroll Taxes$49,556$9,553$597$59,706
Fees for Services Other$28,301$25,275-$53,576
Depreciation Depletion$27,217$5,247$328$32,792
Travel$26,228$5,691$139$32,058
Office Expenses$27,091$3,137$175$30,403
Occupancy$15,348$2,959$185$18,492
Interest$13,656$2,632$165$16,453
Fees for Services Accounting$12,553$2,925$111$15,589
Insurance$9,906$1,910$119$11,935
Pension Plan Contributions$7,903$2,007$125$10,035
All Other Expenses$2,475$250-$2,725
Other Expenses$1,786$1,365$1,765$1,765
Advertising$14$1,302-$1,316
Total Functional Expenses$973,556$219,679$12,770$1,206,005
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
Fiscal Agency Funds$3,478
Finance Lease Liability$2,336
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Board of directors receives a copy of the form 990 ahead of its board meeting. Reviews it and approves/accepts it, hopefully at the same time the auditor shares the results of the audit.

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

Policy on conflict of interest: employees are prohibited from engaging in conflicts of interest with respect to their employment. An actual or potential conflict of interest occurs when an employee is in a position to influence a decision that may result in a personal gain for that employee or for a relative as a result of map's business dealings, and that outcome of which is to the detriment of map. For the purposes of this policy, a relative is any person who is related by blood or marriage, or whose relationship with the employee is similar to that of persons who are related by blood or marriage. No "presumption of guilt" is created by the mere existence of a relationship with outside organizations, however, if employees have any influence on transactions involving purchases, contracts or leases, it is imperative that they disclose to the board of directors of the executive director as soon as possible the existence of any actual or potential conflict of interest so that safeguards can be established to protect all parties. Personal gain may result not only in cases where an employee or relative has significant ownership in an organization with which map does business, but also whne an employee or relative receives any kickback, bribe, substantial gift or special consideration as a result of any transaction or business dealings involving map. Any question involving potential conflcits of interest must be brought to the attention of the executive director. If the executive director is unable to resolve the matter, the issue will advance to the board of directors. Employees will not approve timesheets or requests for reimbursement or disbursement of funds for a family member as defined in these policies. Employees will not be in direct supervisory positions for any family member hired at map. The direct supervisory role will be the responsibility of the co-executive direcor(s). If an employee is part of a hiring committee where a family member applies for the position, the employee must make the relationship known to the hiring committee as soon as the employee is aware of the conflict. The employee then cannot discuss that candidate and ideally will not be present in the room when that candidate is being interviewed and discussed. Employees may not investigate grievances filed by or against a family member unless asked to do so by the co-director(s).

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

The organization determines wages using the minnesota council of nonprofits slary guide that gathers up to date data on slary and wages throughout the state of minnesota. Seeking out comparable job positions and then looking at the average for the organization's region. Then focusing on each postion being at or above the 50th percentile. The organizational budget is set for the bod to approve in the annual budget. The organization also provides colas to all employees, if affordable. The executive director is evaluated by the bod and they determine if there is any percentage wage increase. The executive director is also provided colas.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Men as Peacemakers
EIN
41-1841689
Phone
2187271939
Address
123 W SUPERIOR STREET, DULUTH, MN 55802

Signing Officer

Name
Sarah Curtiss
Title
Executive Director
Phone
2187271939
Signed
2025-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Curtiss
Formed
1996
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
19
Volunteers
24

Preparer

Firm
Esterbrooks Cpas Ltd
Address
302 W SUPERIOR ST STE200, DULUTH, MN 55802
Preparer
Michael a Pederson
Phone
2187276846
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Map is a local, statewide, and national resource for communities looking to develop and implement proven, innovative, community-centered strategies that address gender-based violence. Using map's "we are all connected" (waac) prevention framework, map engages community members across the life span, from youth grade 3 through adults. With community-connectedness at the foundation, waac leverages map's unique combination of restorative justice, violence prevention, and systems change expertise, integrating community wisdom and insight, to identify need and co-create tools, resources, and programming that help build safe, thriving communities.

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

Training and technical assistance: map builds off its own long-standing community-based prevention and restorative programming, developing tools and resources that increase the capacity of stakeholders across mn and nationally to address gender-based violence. As a statewide and national technical assistance provider, map provides training, consultations, tool and resource development, and other forms of technical support to diverse communities and organizations doing effective prevention and restorative work. In 2024, map served 160 multidisciplinary tribal professionals, 50 local business leaders, 8 campus staff and administrators, and 11 grantees across the us through the office of violence against women.

Raw XML AppendixShowing 400 of 459 raw XML fields

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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IRS990/Desc0PRIMARY PREVENTION PROGRAMMING: MAP ENGAGES MEN, YOUNG MEN, (AND OTHERS) IN THE COMMUNITY IN THE PREVENTION OF GENDER-BASED VIOLENCE THROUGH THE BEST CAMPUS SEXUAL VIOLENCE PREVENTION PROGRAM, THE DON'T BUY IT PROJECT (DBIP, A TRAFFICKING PREVENTION PROGRAM), AND THE MEN AND MASCULINE FOLKS NETWORK (MMFN). THROUGH COMMUNITY-CENTERED CURRICULA, WORKSHOPS, AND SOCIAL MEDIA CAMPAIGNS, MAP CREATES OPPORTUNITIES FOR MEN OF ALL AGES TO OPENLY CONNECT, IDENTIFY THEIR GIFTS, STRENGTHS, ROLE, AND INFLUENCE, AND BECOME EQUIPPED TO PREVENT HARM AND CREATE SAFER COMMUNITIES. IN 2024, MAP ENGAGED 3088 COLLEGE STUDENTS AND 2839 ADULTS.
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IRS990/MissionDesc0MAP IS A LOCAL, STATEWIDE, AND NATIONAL RESOURCE FOR COMMUNITIES LOOKING TO DEVELOP AND IMPLEMENT PROVEN, INNOVATIVE, COMMUNITY-CENTERED STRATEGIES THAT ADDRESS GENDER-BASED VIOLENCE. USING MAP'S "WE ARE ALL CONNECTED" (WAAC) PREVENTION FRAMEWORK, MAP ENGAGES COMMUNITY MEMBERS ACROSS THE LIFE SPAN, FROM YOUTH GRADE 3 THROUGH ADULTS. WITH COMMUNITY-CONNECTEDNESS AT THE FOUNDATION, WAAC LEVERAGES MAP'S UNIQUE COMBINATION OF RESTORATIVE JUSTICE, VIOLENCE PREVENTION, AND SYSTEMS CHANGE EXPERTISE, INTEGRATING COMMUNITY WISDOM AND INSIGHT, TO IDENTIFY NEED AND CO-CREATE TOOLS, RESOURCES, AND PROGRAMMING THAT HELP BUILD SAFE, THRIVING COMMUNITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0DOMESTIC VIOLENCE RESTORATIVE CIRCLES: MAP'S RESTORATIVE PROGRAMMING INCLUDES BOTH THE DOMESTIC VIOLENCE RESTORATIVE CIRCLES (DVRC), FOR HIGH LEVEL DOMESTIC VIOLENCE OFFENSES, AND THE BEST RESTORATIVE ALTERNATIVE RESPONSE FOR STUDENTS ENGAGED IN THE CAMPUS SEXUAL MISCONDUCT PROCESS. THESE PROGRAMS INTEGRATE PROVEN PUBLIC HEALTH PREVENTION STRATEGIES AND BEST PRACTICES WITHIN THE FIELDS OF TRANSFORMATIVE AND RESTORATIVE JUSTICE TO PREVENT HARMS FROM HAPPENING AGAIN, WORKING NOT JUST WITH INDIVIDUALS WHO CAUSE HARM, BUT ALSO WITH THEIR RESPECTIVE COMMUNITIES IN ORDER TO REDUCE THE RISK OF RECIDIVISM AND FACILITATE HEALTHY REINTEGRATION INTO COMMUNITY. IN 2024 MAP'S RESTORATIVE PROGRAMMING SERVED A TOTAL OF 62 PARTICIPANTS, VICTIMS, AND FAMILY MEMBERS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MAKING EQUAL GENDERS AWESOME PROGRAM (YOUTH PROGRAMMING): MAP'S YOUTH PROGRAM, MEGA (MAKING EQUAL GENDERS AWESOME), ENGAGES STUDENTS IN GRADES 3 -12 IN THE PRIMARY PREVENTION OF SEXUAL VIOLENCE AND OTHER FORMS OF GENDER-BASED VIOLENCE. INCORPORATING PRIMARY PREVENTION STRATEGIES LIKE ENVIRONMENT-SHAPING AND COMMUNITY-CONNECTEDNESS, AS WELL AS EMBEDDING RESTORATIVE CONFLICT RESOLUTION TECHNIQUES, MAP'S YOUTH PROGRAMMING EQUIPS STUDENTS WITH TOOLS AND KNOWLEDGE, HELPING THEM TO IDENTIFY WAYS THEY CAN USE THEIR OWN GIFTS AND STRENGTHS TO INFLUENCE COMMUNITY-LEVEL CONDITIONS AND CREATE COMMUNITIES FREE FROM GENDER-BASED VIOLENCE WHERE EVERYONE CAN THRIVE. IN 2024, MAP SERVED 388 STUDENTS ACROSS FIVE AREA SCHOOLS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0TRAINING AND TECHNICAL ASSISTANCE: MAP BUILDS OFF ITS OWN LONG-STANDING COMMUNITY-BASED PREVENTION AND RESTORATIVE PROGRAMMING, DEVELOPING TOOLS AND RESOURCES THAT INCREASE THE CAPACITY OF STAKEHOLDERS ACROSS MN AND NATIONALLY TO ADDRESS GENDER-BASED VIOLENCE. AS A STATEWIDE AND NATIONAL TECHNICAL ASSISTANCE PROVIDER, MAP PROVIDES TRAINING, CONSULTATIONS, TOOL AND RESOURCE DEVELOPMENT, AND OTHER FORMS OF TECHNICAL SUPPORT TO DIVERSE COMMUNITIES AND ORGANIZATIONS DOING EFFECTIVE PREVENTION AND RESTORATIVE WORK. IN 2024, MAP SERVED 160 MULTIDISCIPLINARY TRIBAL PROFESSIONALS, 50 LOCAL BUSINESS LEADERS, 8 CAMPUS STAFF AND ADMINISTRATORS, AND 11 GRANTEES ACROSS THE US THROUGH THE OFFICE OF VIOLENCE AGAINST WOMEN.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MAP IS A LOCAL, STATEWIDE, AND NATIONAL RESOURCE FOR COMMUNITIES LOOKING TO DEVELOP AND IMPLEMENT PROVEN, INNOVATIVE, COMMUNITY-CENTERED STRATEGIES THAT ADDRESS GENDER-BASED VIOLENCE. USING MAP'S "WE ARE ALL CONNECTED" (WAAC) PREVENTION FRAMEWORK, MAP ENGAGES COMMUNITY MEMBERS ACROSS THE LIFE SPAN, FROM YOUTH GRADE 3 THROUGH ADULTS. WITH COMMUNITY-CONNECTEDNESS AT THE FOUNDATION, WAAC LEVERAGES MAP'S UNIQUE COMBINATION OF RESTORATIVE JUSTICE, VIOLENCE PREVENTION, AND SYSTEMS CHANGE EXPERTISE, INTEGRATING COMMUNITY WISDOM AND INSIGHT, TO IDENTIFY NEED AND CO-CREATE TOOLS, RESOURCES, AND PROGRAMMING THAT HELP BUILD SAFE, THRIVING COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRAINING AND TECHNICAL ASSISTANCE: MAP BUILDS OFF ITS OWN LONG-STANDING COMMUNITY-BASED PREVENTION AND RESTORATIVE PROGRAMMING, DEVELOPING TOOLS AND RESOURCES THAT INCREASE THE CAPACITY OF STAKEHOLDERS ACROSS MN AND NATIONALLY TO ADDRESS GENDER-BASED VIOLENCE. AS A STATEWIDE AND NATIONAL TECHNICAL ASSISTANCE PROVIDER, MAP PROVIDES TRAINING, CONSULTATIONS, TOOL AND RESOURCE DEVELOPMENT, AND OTHER FORMS OF TECHNICAL SUPPORT TO DIVERSE COMMUNITIES AND ORGANIZATIONS DOING EFFECTIVE PREVENTION AND RESTORATIVE WORK. IN 2024, MAP SERVED 160 MULTIDISCIPLINARY TRIBAL PROFESSIONALS, 50 LOCAL BUSINESS LEADERS, 8 CAMPUS STAFF AND ADMINISTRATORS, AND 11 GRANTEES ACROSS THE US THROUGH THE OFFICE OF VIOLENCE AGAINST WOMEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS RECEIVES A COPY OF THE FORM 990 AHEAD OF ITS BOARD MEETING. REVIEWS IT AND APPROVES/ACCEPTS IT, HOPEFULLY AT THE SAME TIME THE AUDITOR SHARES THE RESULTS OF THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POLICY ON CONFLICT OF INTEREST: EMPLOYEES ARE PROHIBITED FROM ENGAGING IN CONFLICTS OF INTEREST WITH RESPECT TO THEIR EMPLOYMENT. AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OCCURS WHEN AN EMPLOYEE IS IN A POSITION TO INFLUENCE A DECISION THAT MAY RESULT IN A PERSONAL GAIN FOR THAT EMPLOYEE OR FOR A RELATIVE AS A RESULT OF MAP'S BUSINESS DEALINGS, AND THAT OUTCOME OF WHICH IS TO THE DETRIMENT OF MAP. FOR THE PURPOSES OF THIS POLICY, A RELATIVE IS ANY PERSON WHO IS RELATED BY BLOOD OR MARRIAGE, OR WHOSE RELATIONSHIP WITH THE EMPLOYEE IS SIMILAR TO THAT OF PERSONS WHO ARE RELATED BY BLOOD OR MARRIAGE. NO "PRESUMPTION OF GUILT" IS CREATED BY THE MERE EXISTENCE OF A RELATIONSHIP WITH OUTSIDE ORGANIZATIONS, HOWEVER, IF EMPLOYEES HAVE ANY INFLUENCE ON TRANSACTIONS INVOLVING PURCHASES, CONTRACTS OR LEASES, IT IS IMPERATIVE THAT THEY DISCLOSE TO THE BOARD OF DIRECTORS OF THE EXECUTIVE DIRECTOR AS SOON AS POSSIBLE THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. PERSONAL GAIN MAY RESULT NOT ONLY IN CASES WHERE AN EMPLOYEE OR RELATIVE HAS SIGNIFICANT OWNERSHIP IN AN ORGANIZATION WITH WHICH MAP DOES BUSINESS, BUT ALSO WHNE AN EMPLOYEE OR RELATIVE RECEIVES ANY KICKBACK, BRIBE, SUBSTANTIAL GIFT OR SPECIAL CONSIDERATION AS A RESULT OF ANY TRANSACTION OR BUSINESS DEALINGS INVOLVING MAP. ANY QUESTION INVOLVING POTENTIAL CONFLCITS OF INTEREST MUST BE BROUGHT TO THE ATTENTION OF THE EXECUTIVE DIRECTOR. IF THE EXECUTIVE DIRECTOR IS UNABLE TO RESOLVE THE MATTER, THE ISSUE WILL ADVANCE TO THE BOARD OF DIRECTORS. EMPLOYEES WILL NOT APPROVE TIMESHEETS OR REQUESTS FOR REIMBURSEMENT OR DISBURSEMENT OF FUNDS FOR A FAMILY MEMBER AS DEFINED IN THESE POLICIES. EMPLOYEES WILL NOT BE IN DIRECT SUPERVISORY POSITIONS FOR ANY FAMILY MEMBER HIRED AT MAP. THE DIRECT SUPERVISORY ROLE WILL BE THE RESPONSIBILITY OF THE CO-EXECUTIVE DIRECOR(S). IF AN EMPLOYEE IS PART OF A HIRING COMMITTEE WHERE A FAMILY MEMBER APPLIES FOR THE POSITION, THE EMPLOYEE MUST MAKE THE RELATIONSHIP KNOWN TO THE HIRING COMMITTEE AS SOON AS THE EMPLOYEE IS AWARE OF THE CONFLICT. THE EMPLOYEE THEN CANNOT DISCUSS THAT CANDIDATE AND IDEALLY WILL NOT BE PRESENT IN THE ROOM WHEN THAT CANDIDATE IS BEING INTERVIEWED AND DISCUSSED. EMPLOYEES MAY NOT INVESTIGATE GRIEVANCES FILED BY OR AGAINST A FAMILY MEMBER UNLESS ASKED TO DO SO BY THE CO-DIRECTOR(S).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DETERMINES WAGES USING THE MINNESOTA COUNCIL OF NONPROFITS SLARY GUIDE THAT GATHERS UP TO DATE DATA ON SLARY AND WAGES THROUGHOUT THE STATE OF MINNESOTA. SEEKING OUT COMPARABLE JOB POSITIONS AND THEN LOOKING AT THE AVERAGE FOR THE ORGANIZATION'S REGION. THEN FOCUSING ON EACH POSTION BEING AT OR ABOVE THE 50TH PERCENTILE. THE ORGANIZATIONAL BUDGET IS SET FOR THE BOD TO APPROVE IN THE ANNUAL BUDGET. THE ORGANIZATION ALSO PROVIDES COLAS TO ALL EMPLOYEES, IF AFFORDABLE. THE EXECUTIVE DIRECTOR IS EVALUATED BY THE BOD AND THEY DETERMINE IF THERE IS ANY PERCENTAGE WAGE INCREASE. THE EXECUTIVE DIRECTOR IS ALSO PROVIDED COLAS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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