2024-10-22T17:42:08-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-07-01 611571924 MINNESOTA CONTINUING LEGAL EDUCATION MINN 6512278266 2550 UNIVERSITY AVENUE WEST 160S ST PAUL MN 55114 JEFFREY HA JOHNSON EXECUTIVE DIRECTOR 6512278266 2024-10-11 1 1 MICHAEL HINSCH P01875343 6123764500 2024-09-25 2023 2024-10-15 13:58:12Z JEFFREY HA JOHNSON 2550 UNIVERSITY AVENUE WEST 160S ST PAUL MN 55114 10121105 0 X WWW.MINNCLE.ORG X 2008 MN OUR MISSION IS TO PROVIDE FOR AND ENCOURAGE THE CONTINUING EDUCATION OF ALL MINNESOTA LAWYERS THROUGH THE DEVELOPMENT OF A COMPREHENSIVE VARIETY OF SERVICES: SEMINARS AND SEMINAR MATERIALS, BOOKS AND THEIR SUPPLEMENTS, PERIODICAL SERVICES & INDEXES. 16 16 35 1728 0 0 0 764630 6479340 6799852 -133302 303201 25728 0 6371766 7867683 0 110454 0 0 3263753 3271271 0 0 0 3488701 3615399 6752454 6997124 -380688 870559 9859254 12813908 2858451 4679512 7000803 8134396 OUR MISSION IS TO PROVIDE FOR AND ENCOURAGE THE CONTINUING EDUCATION OF ALL MINNESOTA LAWYERS THROUGH THE DEVELOPMENT OF A COMPREHENSIVE VARIETY OF SERVICES: SEMINARS AND SEMINAR MATERIALS, BOOKS AND THEIR SUPPLEMENTS, PERIODICAL SERVICES & INDEXES. 0 0 5028216 110025 5790877 MINNESOTA CONTINUING LEGAL EDUCATION OFFERS LIVE SEMINARS - IN-PERSON AND ONLINE - TO BENEFIT THE MEMBERS OF THE PROFESSION IN MINNESOTA. DURING THE 2023/2024 FISCAL YEAR, THERE WERE 13,874 SEMINAR PURCHASES. MINNESOTA CONTINUING LEGAL EDUCATION OFFERS WEBCASTS - LIVE AND ON DEMAND - TO BENEFIT THE MEMBERS OF THE PROFESSION IN MINNESOTA. DURING THE 2023/2024 FISCAL YEAR, THERE WERE 31,624 WEBCAST PURCHASES. 1263682 429 1008975 MINNESOTA CONTINUING LEGAL EDUCATION OFFERS PUBLICATIONS TO ITS MEMBERS RELATED TO THE MINNESOTA LEGAL PROFESSION. DURING THE 2023/2024 FISCAL YEAR, THERE WERE 14,610 PUBLICATIONS PURCHASES. PUBLICATIONS INCLUDE MANUALS (BOTH HARD COPY AND ELECTRONIC), EFORMS, ANNOTATED DOCUMENTS, AUTOMATED DOCUMENT SYSTEMS, SUMMARY GUIDES AND LEGAL QUICK SHEETS. 6291898 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 24 0 1 35 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X JEFFREY HA JOHNSON 6512278266 2550 UNIVERSITY AVE WEST SUITE SAINT PAUL MN 55114 X JEFFREY HA JOHNSON EXECUTIVE DIRECTOR 37.50 X 295503 0 90593 TIM MORROW ASSOCIATE DIRECTOR 37.50 X 146283 0 28629 LISE MITCHELL WALL DIRECTOR OF ADMINISTRATION 37.50 X 124422 0 32657 HOLLY GARLAND DIRECTOR OF PUBLICATIONS 37.50 X 121574 0 28681 ELIZABETH MISIAVEG - PATEL PROGRAM ATTORNEY 37.50 X 111453 0 22828 JULIE CAPOCASA ART DIRECTOR & WEBSITE MANAGER 37.50 X 100925 0 22780 ERIC T COOPERSTEIN DIRECTOR 1.00 X 8450 0 0 JACQUELINE A DORSEY CHAIRPERSON 1.00 X X 0 0 0 KATHLEEN S BRAY DIRECTOR 1.00 X 0 0 0 SHAUNA L COONS DIRECTOR 1.00 X 0 0 0 PAUL M FLOYD DIRECTOR 1.00 X 0 0 0 GINA FOX DIRECTOR 1.00 X 0 0 0 PROFESSOR LEANNE FUITH DIRECTOR 1.00 X 0 0 0 JENNY GASSMAN-PINES DIRECTOR 1.00 X 0 0 0 JENNIFER LJ GILK DIRECTOR 1.00 X 0 0 0 REED H GLAWE DIRECTOR 1.00 X 0 0 0 MONICA GOULD DIRECTOR 1.00 X 0 0 0 TERRANCE C NEWBY DIRECTOR 1.00 X 0 0 0 J STEVE NYS DIRECTOR 1.00 X 0 0 0 CALEB B SMITH DIRECTOR 1.00 X 0 0 0 HONORABLE EDWARD T WAHL DIRECTOR 1.00 X 0 0 0 JUSTIN P WEINBURG DIRECTOR 1.00 X 0 0 0 908610 0 226168 6 0 1 0 0 764630 764630 SEMINARS 611600 4607802 4607802 WEBCASTS 611600 1183075 1183075 PUBLICATIONS 611710 1008975 1008975 6799852 300817 300817 2255806 2253422 2384 2384 2384 7867683 6799852 0 303201 50000 50000 60454 60454 383554 318350 65204 2088312 1733299 355013 189245 157073 32172 436122 361981 74141 174038 144452 29586 156676 133175 23501 18672 18672 633167 633167 521711 513052 8659 243771 207205 36566 319905 282479 37426 103253 103253 602142 602142 1492 1268 224 97336 91496 5840 28020 23817 4203 MEALS AND BEVERAGES 497337 497337 BANK AND CREDIT CARD FE 213437 213437 HONORARIUM 73090 73090 105390 91371 14019 6997124 6291898 705226 0 270157 317816 118406 227031 967871 89340 23221 289995 217251 5590919 5020010 569798 570909 7363407 7776655 931120 2940185 9859254 12813908 245172 250195 1532925 1416593 1080354 3012724 2858451 4679512 X 7000803 8134396 7000803 8134396 9859254 12813908 870559 263034 0 X X 0 1 X 1 0 X X X 1 MN STATE BAR ASSN 411112298 10 1 0 0 1 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 3B: REVENUE OF SUPPORTED ORGANIZATION WAS GREATER THAN 33 1/3% FROM RELATED ACTIVITIES AND LESS THAN 33 1/3% FROM GROSS INVESTMENT INCOME AND UNRELATED BUSINESS INCOME, BASED ON ITS FORM 990 REPORTING. PART IV, SECTION A, LINE 3C: SUPPORT ORGANIZATION RECEIVED NO MONETARY SUPPORT FROM MINNESOTA CONTINUING LEGAL EDUCATION DURING THE FISCAL YEAR ENDING JUNE 30, 2024. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2944263 2926984 17279 2646656 2093026 553630 570909 DEFERRED COMPENSATION 223145 FINANCE LEASE ASSETS 147980 OPERATING LEASE ASSET 2569060 2940185 DEFERRED COMPENSATION 223145 OPERATING LEASE LIABILITY 2640780 FINANCE LEASE LIABILITY 148799 3012724 X 8280194 263034 216000 12603 491637 7788557 18672 60454 79126 7867683 7146601 216000 12603 228603 6917998 18672 60454 79126 6997124 PART X, LINE 2: THE ORGANIZATION IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS SUBJECT TO FEDERAL AND STATE INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME. THE ORGANIZATION REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS IDENTIFIED NO INCOME TAX UNCERTAINTIES. THE ORGANIZATION FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT REIMBURSEMENT REC'D NETTED AGAINST OCCUPANCY ON FORM 990 12,603. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS TO COURSES 39,039. DISCOUNTS TO LEGAL AID SERVICE PROVIDERS 21,415. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT REIMBURSEMENT REC'D NETTED AGAINST OCCUPANCY ON FORM 990 12,603. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS TO COURSES 39,039. DISCOUNTS TO LEGAL AID SERVICE PROVIDERS 21,415. 1 LAWYERS CONCERNED FOR LAWYERS 2550 UNIVERSITY AVE W STE 313N SAINT PAUL MN 551141903 411289825 501C3 25000 0 N/A N/A GENERAL OPERATING SUPPORT MID-MINNESOTA LEGAL AID 111 N FIFTH STREET SUITE 100 MINNEAPOLIS MN 55403 411412710 501C3 25000 0 N/A N/A GENERAL OPERATING SUPPORT 2 0 CLE SCHOLARSHIPS/DISCOUNTS BASED ON FINANCIAL NEED 75 39039 0 REGULAR COURSE FEES DISCOUNTED DISCOUNTS FOR CLE COURSES AND WEBCASTS CLE DISCOUNTS TO LEGAL AID SERVICE ORGANIZATIONS 109 21415 0 REGULAR COURSE FEES DISCOUNTED DISCOUNTS FOR CLE COURSES AND WEBCASTS PART I, LINE 2: SCHOLARSHIPS AND DISCOUNTS FOR CLE COURSES AND WEBCASTS ARE GRANTED FOR VARIOUS REASONS, INCLUDING FINANCIAL HARDSHIP, DISABILITY, UNEMPLOYMENT, EMPLOYMENT WITH NONPROFIT ORGANIZATIONS OR COUNTIES. APPLICATION DEMONSTRATING THE NEED FOR FINANCIAL ASSISTANCE IS REQUIRED. X 0 1 0 0 0 0 0 0 0 JEFFREY HA JOHNSON EXECUTIVE DIRECTOR 295503 0 0 0 0 0 57784 0 32809 0 386096 0 0 0 TIM MORROW ASSOCIATE DIRECTOR 146283 0 0 0 0 0 15152 0 13477 0 174912 0 0 0 LISE MITCHELL WALL DIRECTOR OF ADMINISTRATION 124422 0 0 0 0 0 13319 0 19338 0 157079 0 0 0 HOLLY GARLAND DIRECTOR OF PUBLICATIONS 121574 0 0 0 0 0 12654 0 16027 0 150255 0 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS APPROVES THE EXECUTIVE DIRECTOR'S SALARY ANNUALLY. PART I, LINE 4B JEFFREY H.A. JOHNSON PARTICIPATED IN A NON-QUALIFIED RETIREMENT PLAN THROUGH A RABBI TRUST. FORM 990, PART VI, SECTION A, LINE 1A AN EXECUTIVE COMMITTEE CONSISTING OF THE CHAIRPERSON, THE VICE CHAIRPERSON, IF ANY, AND AT LEAST TWO OTHER MEMBERS OF THE BOARD MAY ACT DURING INTERVALS BETWEEN MEETINGS ON BEHALF OF THE BOARD AND IS SUBJECT ALWAYS TO THE DIRECTION AND CONTROL OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 MINNESOTA STATE BAR ASSOCIATION (MSBA), A MINNESOTA NONPROFIT CORPORATION EXEMPT FROM TAXATION UNDER IRC SECTION 501(C)(6), ACTING THROUGH ITS PRESIDENT, COUNCIL AND ASSEMBLY, IS THE SOLE MEMBER OF MINNESOTA CONTINUING LEGAL EDUCATION. FORM 990, PART VI, SECTION A, LINE 7A MINNESOTA CONTINUING LEGAL EDUCATION'S BOARD MEMBERS ARE APPOINTED BY THE MSBA, ACTING THROUGH ITS PRESIDENT, WITH ADVICE AND CONSENT OF ITS ASSEMBLY. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN ACTS, SUCH AS AMENDMENTS TO THE MINNESOTA CONTINUING LEGAL EDUCATION'S ARTICLES OF INCORPORATION, DISPOSITION OF ALL PROPERTY AND ASSETS, MERGER OR CONSOLIDATION, AND LIQUIDATION OR DISSOLUTION ARE SUBJECT TO APPROVAL OF THE COUNCIL AND ASSEMBLY OF THE MINNESOTA STATE BAR ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S ACCOUNTING MANAGER REVIEWS THE RETURN IN DETAIL WITH THE RETURN PREPARER, FOLLOWED BY AN ADDITIONAL REVIEW BY THE ORGANIZATION'S EXECUTIVE DIRECTOR. THE 990 IS THEN PRESENTED TO THE ORGANIZATION'S BOARD OF DIRECTORS FOR APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR ALL BOARD MEMBERS ARE REMINDED OF THEIR FIDUCIARY OBLIGATIONS TO MINNESOTA CONTINUING LEGAL EDUCATION. AS PART OF THAT DUTY, BOARD MEMBERS MUST AVOID CONFLICTS OF INTEREST. WHEN A MATTER COMES BEFORE THE BOARD OF DIRECTORS WHERE A CONFLICT EXISTS FOR A BOARD MEMBER, THAT BOARD MEMBER SHOULD DISCLOSE THE CONFLICT AND ABSTAIN FROM PARTICIPATION IN ANY ACTION REGARDING THAT MATTER. DURING THE FIRST BOARD OF DIRECTORS MEETING EACH FISCAL YEAR, BOARD MEMBERS MUST SIGN A FORM DISCLOSING POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS APPROVES THE EXECUTIVE DIRECTOR'S SALARY ANNUALLY AS PART OF THE ANNUAL PERFORMANCE APPRAISAL PROCESS. COMPENSATION OF EXECUTIVES FROM OTHER SIMILAR ORGANIZATIONS ARE USED IN DETERMINING THE EXECUTIVE DIRECTOR'S SALARY. THE DELIBERATION AND DECISIONS AROUND THE EXECUTIVE DIRECTOR'S COMPENSATION ARE DOCUMENTED IN THE MEETING MINUTES. THIS LAST OCCURRED FOR THE EXECUTIVE DIRECTOR IN 2023. OTHER MANAGEMENT SALARIES ARE APPROVED BY THE EXECUTIVE DIRECTOR ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART VIII, SECTION A: ERIC COOPERSTEIN SERVES AS A VOLUNTEER BOARD MEMBER. THE PAYMENTS FOR HIS SERVICES WERE FOR SPEAKING AT MN CLE SEMINARS AND CONFERENCES. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MINNESOTA STATE BAR ASSOCIATION 600 NICOLLET MALL 380 MINNEAPOLIS MN 55402 411112298 PROFESSIONAL ASSOCIATION FOR MINNESOTA ATTORNEYS MN 501(C)(6) 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 MINNESOTA STATE BAR ASSOCIATION J 6302 CASH TRANSFERRED