Civic Intelligence

Minnesota Law Enforcement Explorer

EIN 41-2029834 • 501(c)3 • St Louis Park, MN

Profile

Minnesota law enforcement explorer association exists to promote public service and professional policing among young men and women. We educate our future law enforcement professionals through our annual state conference and by providing scholarships for post-secondary education.

5115 Excelsior Blvd 310St Louis Park, MN 55416

www.mnleexplorer.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.23x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.27x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

66th percentile

8.0%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

65%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$477,643

Up $96,194 (+25%) from 2023

Liabilities

Up

$145,419

Up $56,802 (+64%) from 2023

Net Assets

Up

$332,224

Up $39,392 (+13%) from 2023

Revenue

Up

$339,885

Up $11,088 (+3.4%) from 2023

Expenses

Up

$300,493

Up $35,611 (+13%) from 2023

Net Income

Down

$39,392

Down $24,523 (-38%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $198,142Liabilities 2011: $32,885Net Assets 2011: $165,2572011Assets 2012: $215,110Liabilities 2012: $49,601Net Assets 2012: $165,5092012Assets 2013: $294,667Liabilities 2013: $111,105Net Assets 2013: $183,5622013Assets 2014: $256,911Liabilities 2014: $59,549Net Assets 2014: $197,3622014Assets 2015: $219,818Liabilities 2015: $27,183Net Assets 2015: $192,6352015Assets 2016: $205,605Liabilities 2016: $15,059Net Assets 2016: $190,5462016Assets 2017: $315,289Liabilities 2017: $102,348Net Assets 2017: $212,9412017Assets 2018: $340,980Liabilities 2018: $103,755Net Assets 2018: $237,2252018Assets 2019: $375,824Liabilities 2019: $127,773Net Assets 2019: $248,0512019Assets 2020: $306,938Liabilities 2020: $74,450Net Assets 2020: $232,4882020Assets 2021: $331,676Liabilities 2021: $42,729Net Assets 2021: $288,9472021Assets 2022: $353,234Liabilities 2022: $54,339Net Assets 2022: $298,8952022Assets 2023: $381,449Liabilities 2023: $88,617Net Assets 2023: $292,8322023Assets 2024: $477,643Liabilities 2024: $145,419Net Assets 2024: $332,2242024

Highlighted filing

2024

Assets$477,643
Liabilities$145,419
Net Assets$332,224

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $205,520Expenses 2011: $190,672Net Income 2011: $14,8482011Expenses 2012: $216,8792012Expenses 2013: $212,8622013Revenue 2014: $221,188Expenses 2014: $210,469Net Income 2014: $10,7192014Revenue 2015: $225,967Expenses 2015: $221,726Net Income 2015: $4,2412015Revenue 2016: $226,896Expenses 2016: $225,264Net Income 2016: $1,6322016Revenue 2017: $255,790Expenses 2017: $246,432Net Income 2017: $9,3582017Revenue 2018: $282,996Expenses 2018: $259,768Net Income 2018: $23,2282018Revenue 2019: $281,868Expenses 2019: $273,348Net Income 2019: $8,5202019Revenue 2020: $31,945Expenses 2020: $28,650Net Income 2020: $3,2952020Revenue 2021: $9,878Expenses 2021: $18,730Net Income 2021: -$8,8522021Revenue 2022: $199,524Expenses 2022: $202,062Net Income 2022: -$2,5382022Revenue 2023: $328,797Expenses 2023: $264,882Net Income 2023: $63,9152023Revenue 2024: $339,885Expenses 2024: $300,493Net Income 2024: $39,3922024

Highlighted filing

2024

Revenue$339,885
Expenses$300,493
Net Income$39,392

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.78$1.45$3.32$3.40$3.00$0.39
2023Detailed filing. Detailed filing data is available for this year.$3.81$0.89$2.93$3.29$2.65$0.64
2022Detailed filing. Detailed filing data is available for this year.$3.53$0.54$2.99$2.00$2.02$0.03
2021Detailed filing. Detailed filing data is available for this year.$3.32$0.43$2.89$0.10$0.19$0.09
2020Detailed filing. Detailed filing data is available for this year.$3.07$0.74$2.32$0.32$0.29$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.76$1.28$2.48$2.82$2.73$0.09
2018Detailed filing. Detailed filing data is available for this year.$3.41$1.04$2.37$2.83$2.60$0.23
2017Detailed filing. Detailed filing data is available for this year.$3.15$1.02$2.13$2.56$2.46$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.06$0.15$1.91$2.27$2.25$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.20$0.27$1.93$2.26$2.22$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.57$0.60$1.97$2.21$2.10$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$1.11$1.84$2.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.50$1.66$2.17
2011Summary only. Only limited summary data is available for this year.$1.98$0.33$1.65$2.06$1.91$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2023 to Apr 30, 2024
Signed
Mar 17, 2025
Return Version
2023v6.0
Gross Receipts
$339,885
Mission and Program Overview

Mission

Minnesota law enforcement explorer association exists to promote public service and professional policing among young men and women. We educate our future law enforcement professionals through our annual state conference and by providing scholarships for post-secondary education. We are guided by our core values of teamwork, dedication, quality and service.

Professional policing among young men and women, we educate our future law enforcement professionals through our annual state conference and by providing scholarships for post-secondary education. We are guided by our core values of teamwork, dedication, quality and service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$237,945$253,883▲ $15,938
Cash and Non-Interest-Bearing Accounts$109,153$179,458▲ $70,305
Accounts Receivable$16,366$39,717▲ $23,351
Prepaid Expenses and Deferred Charges$13,400--
Land, Buildings, and Equipment, Net$4,585$4,585→ $0
Total Assets$381,449$477,643▲ $96,194
Liabilities
Accounts Payable and Accrued Expenses$81,321$145,419▲ $64,098
Deferred Revenue$7,296--
Total Liabilities$88,617$145,419▲ $56,802
Net Assets / Fund Balance
Net Assets With Donor Restrictions$167,056$213,363▲ $46,307
Net Assets Without Donor Restrictions$125,776$118,861▼ $6,915
Total Net Assets Fund Balance$292,832$332,224▲ $39,392
Total Liabilities and Net Assets / Fund Balance$381,449$477,643▲ $96,194

Asset Categories

AssetBook ValueDepreciationBasis
Land$23,052-$23,052
Buildings$-18,467$18,467-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Heather OlsonChairperson
Nate DanleyPast Chairpe
Christian LemonVice Chairpe
April EhmkeSecretary
Duwayne DixonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,250
Program Service Revenue
$310,630
Investment Income
$19,005
Other Revenue
$0
All Other Contributions
$10,250
Change in Net Assets
$39,392
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$290,300
Grants and Similar Amounts Paid$10,193
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$260,894--$260,894
Information Technology-$17,563-$17,563
Grants to Domestic Individuals$10,193--$10,193
Fees for Service Investment Mgmnt Fees-$3,068-$3,068
Fees for Services Accounting-$2,995-$2,995
Office Expenses-$128-$128
Other Expenses-$25-$25
Total Functional Expenses$271,087$29,406$0$300,493
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The association is a membership organization consisting of law enforcement, including retired law enforcement, and explorers.

Form 990, Page 6, Part VI, Line 7A

The officers, with the exception of the treasurer, are elected by the membership at its annual meeting on a biannual basis. Elections for secretary are held every two years. Vice chairperson elections are held every two years to serve for six years; two years as vice chairperson, two years as chairperson and two years as past chairperson. During the year ended april 30, 2017, the membership voted to make the current treasurer a permanent treasurer until he resigns the position which time the term for a different treasurer would be an electable two-year term.

Form 990, Page 6, Part VI, Line 7B

The members of the association approve the actions of the officers at its annual meeting. New bylaws or changes to the bylaws are proposed and voted on by all members attending the annual meeting.

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

At its board meeting the board reviews the financial reports prepared by the treasurer, which are used in the preparation of the form 990. The treasurer reviewed the tax return prior to its submission on xx/xx/202x. The treasurer will review the tax return with the board of directors at its next board meeting on xx/xx/xxxx.

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

The officers periodically review the conflict of interest statements and bring resolution to any questionable items.

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

The association board determined that the treasurer of the association should be paid a atipend for the large amount of time he spends planning and organizing association events. The amount of hte stipend was agreed to by the foard and unanimously agreed to by the membership at its annual meeting prior to payment. The treasurer abstained from all voting.

Form 990, Page 6, Part VI, Line 18

The association's tax returns and related documentation and financial records are available upon request to the associations's officers at the association's office. The association's form 990 is available at candid.org.

Form 990, Page 6, Part VI, Line 19

The association's governing documents, conflict of interest policy and financial information are available at ehr association's office for review upon request.

Filing and Contact Details

Filer

Filer Name
Minnesota Law Enforcement Explorer
EIN
41-2029834
Phone
9523340557
Address
5115 EXCELSIOR BLVD 310, ST LOUIS PARK, MN 55416

Signing Officer

Name
Duwayne Dixon
Title
Treasurer
Phone
9523340557
Signed
2025-03-17

Organization Details

Principal Officer
Heather Olson
Formed
1996
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
150

Preparer

Firm
Gatlin Tax Ltd
Address
1650 WEST END BLVD STE 100, ST LOUIS PARK, MN 55416
Preparer
Carrol Gatlin
Phone
6128758481
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Minnesota law enforcement explorer association exists to promote public service and professional policing among young men and women. We educate our future law enforcement professionals through our annual state conference and by providing scholarships for post-secondary education.

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

To foster, advance, promote and administer educational, athletic and/or charitable aims and projects for law enforcement agencies to enhance and promote law enforcement exploring.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MINNESOTA LAW ENFORCEMENT EXPLORER ASSOCIATION EXISTS TO PROMOTE PUBLIC SERVICE AND PROFESSIONAL POLICING AMONG YOUNG MEN AND WOMEN. WE EDUCATE OUR FUTURE LAW ENFORCEMENT PROFESSIONALS THROUGH OUR ANNUAL STATE CONFERENCE AND BY PROVIDING SCHOLARSHIPS FOR POST-SECONDARY EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO FOSTER, ADVANCE, PROMOTE AND ADMINISTER EDUCATIONAL, ATHLETIC AND/OR CHARITABLE AIMS AND PROJECTS FOR LAW ENFORCEMENT AGENCIES TO ENHANCE AND PROMOTE LAW ENFORCEMENT EXPLORING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION IS A MEMBERSHIP ORGANIZATION CONSISTING OF LAW ENFORCEMENT, INCLUDING RETIRED LAW ENFORCEMENT, AND EXPLORERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OFFICERS, WITH THE EXCEPTION OF THE TREASURER, ARE ELECTED BY THE MEMBERSHIP AT ITS ANNUAL MEETING ON A BIANNUAL BASIS. ELECTIONS FOR SECRETARY ARE HELD EVERY TWO YEARS. VICE CHAIRPERSON ELECTIONS ARE HELD EVERY TWO YEARS TO SERVE FOR SIX YEARS; TWO YEARS AS VICE CHAIRPERSON, TWO YEARS AS CHAIRPERSON AND TWO YEARS AS PAST CHAIRPERSON. DURING THE YEAR ENDED APRIL 30, 2017, THE MEMBERSHIP VOTED TO MAKE THE CURRENT TREASURER A PERMANENT TREASURER UNTIL HE RESIGNS THE POSITION WHICH TIME THE TERM FOR A DIFFERENT TREASURER WOULD BE AN ELECTABLE TWO-YEAR TERM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MEMBERS OF THE ASSOCIATION APPROVE THE ACTIONS OF THE OFFICERS AT ITS ANNUAL MEETING. NEW BYLAWS OR CHANGES TO THE BYLAWS ARE PROPOSED AND VOTED ON BY ALL MEMBERS ATTENDING THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AT ITS BOARD MEETING THE BOARD REVIEWS THE FINANCIAL REPORTS PREPARED BY THE TREASURER, WHICH ARE USED IN THE PREPARATION OF THE FORM 990. THE TREASURER REVIEWED THE TAX RETURN PRIOR TO ITS SUBMISSION ON XX/XX/202X. THE TREASURER WILL REVIEW THE TAX RETURN WITH THE BOARD OF DIRECTORS AT ITS NEXT BOARD MEETING ON XX/XX/XXXX.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE OFFICERS PERIODICALLY REVIEW THE CONFLICT OF INTEREST STATEMENTS AND BRING RESOLUTION TO ANY QUESTIONABLE ITEMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ASSOCIATION BOARD DETERMINED THAT THE TREASURER OF THE ASSOCIATION SHOULD BE PAID A ATIPEND FOR THE LARGE AMOUNT OF TIME HE SPENDS PLANNING AND ORGANIZING ASSOCIATION EVENTS. THE AMOUNT OF HTE STIPEND WAS AGREED TO BY THE FOARD AND UNANIMOUSLY AGREED TO BY THE MEMBERSHIP AT ITS ANNUAL MEETING PRIOR TO PAYMENT. THE TREASURER ABSTAINED FROM ALL VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ASSOCIATION'S TAX RETURNS AND RELATED DOCUMENTATION AND FINANCIAL RECORDS ARE AVAILABLE UPON REQUEST TO THE ASSOCIATIONS'S OFFICERS AT THE ASSOCIATION'S OFFICE. THE ASSOCIATION'S FORM 990 IS AVAILABLE AT CANDID.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE ASSOCIATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL INFORMATION ARE AVAILABLE AT EHR ASSOCIATION'S OFFICE FOR REVIEW 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 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/ReturnTs02025-03-17T20:33:08-04:00
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ReturnHeader/TaxPeriodEndDt02024-04-30
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