2024-11-15T08:26:26-06:00 2023-12-31 411534805 CARPENTER EVERT & ASSOCIATES LTD 7760 FRANCE AVE S SUITE 940 BLOOMINGTON MN 55435 990 2023-01-01 411309702 MINNESOTA COUNTY ATTORNEYS ASSOCIATION MINN 6516466100 100 EMPIRE DRIVE 200 SAINT PAUL MN 55103 ROBERT SMALL EXECUTIVE DIRECTOR 6516466100 2024-11-14 1 0 MARC COLIN P00560855 9528310085 2024-11-14 2023 2024-10-15 13:58:12Z ROBERT SMALL 100 EMPIRE DRIVE 200 SAINT PAUL MN 55103 1207557 0 X WWW.MCAA-MN.ORG X 1977 MN SEE SCHEDULE O.THE MINNESOTA COUNTY ATTORNEYS ASSOCIATION (ASSOCIATION) IS AN INDEPENDENT, VOLUNTARY ORGANIZATION OF COUNTY ATTORNEYS WHOSE MISSION IS TO IMPROVE THE QUALITY OF JUSTICE IN THE STATE OF MINNESOTA. 29 29 6 1 0 0 455217 465338 651011 696236 4330 8459 19517 37524 1130075 1207557 0 0 0 0 629194 675478 0 0 0 508559 533120 1137753 1208598 -7678 -1041 659509 645612 225972 209969 433537 435643 THE MINNESOTA COUNTY ATTORNEYS ASSOCIATION (ASSOCIATION) IS AN INDEPENDENT, VOLUNTARY ORGANIZATION OF COUNTY ATTORNEYS WHOSE MISSION IS TO IMPROVE THE QUALITY OF JUSTICE IN THE STATE OF MINNESOTA. 0 0 1056233 PROSECUTOR TRAINING - CONTINUING LEGAL EDUCATION FOR MINNESOTA COUNTY PROSECUTORS; CLE'S INCLUDE AN ANNUAL MEETING, CHILD SUPPORT, CIVIL COMMITMENT, CIVIL ETHICS, CRIMINAL ETHICS, DATA PRACTICES, DRUNK DRIVING, SUPPORT STAFF, NEW PROSECUTORS TRAINING AND OTHER TRAINING AS DETERMINED BY THE MEMBERS. 62298 PUBLICATIONS - EDIT, PUBLISH AND DISTRIBUTE PUBLICATIONS PERTAINING TO: CHILD SUPPORT, CRIMINAL CODE, CRIMINAL ELEMENTS, JUVENILE CODE, TRAFFIC CODE, COUNTY ATTORNEY DIRECTORY, LEGISLATIVE BULLETIN AND ADMINISTRATIVE FORFEITURE FORMS. 1118531 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 6 1 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 6516466100 100 EMPIRE DRIVE 200 SAINT PAUL MN 55103 ROBERT SMALL EXECUTIVE DIRECTOR 40.00 X 143876 0 15657 MICHELLE ZEHNDER FISCHER PRESIDENT 1.00 X X 0 0 0 MOLLY HICKEN PRESIDENT ELECT 1.00 X X 0 0 0 KARIN SONNEMAN SECRETARY 1.00 X X 0 0 0 BRANDI SCHIEFELBEIN TREASURER 1.00 X X 0 0 0 MARK METZ IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 SHANE BAKER DIRECTOR 1.00 X 0 0 0 JOHN CHOI DIRECTOR 1.00 X 0 0 0 JEFF EDBLAD DIRECTOR 1.00 X 0 0 0 MICHELLE ELDIEN DIRECTOR 1.00 X 0 0 0 JOE GLASRUD DIRECTOR 1.00 X 0 0 0 DAVID HANSON DIRECTOR 1.00 X 0 0 0 KATHLEEN HEANEY DIRECTOR 1.00 X 0 0 0 RON HOCEVAR DIRECTOR 1.00 X 0 0 0 KATHY KEENA DIRECTOR 1.00 X 0 0 0 JOHN KELLY DIRECTOR 1.00 X 0 0 0 KYRA LADD DIRECTOR 1.00 X 0 0 0 KEVIN MAGNUSON DIRECTOR 1.00 X 0 0 0 KIM MAKI DIRECTOR 1.00 X 0 0 0 DOMINICK MATHEWS DIRECTOR 1.00 X 0 0 0 PAT MCDERMOTT DIRECTOR 1.00 X 0 0 0 BARBARA MCFADDEN DIRECTOR 1.00 X 0 0 0 DANIEL MCINTOSH DIRECTOR 1.00 X 0 0 0 MARY MORIARTY DIRECTOR 1.00 X 0 0 0 KRISTEN NELSON DIRECTOR 1.00 X 0 0 0 MARK OSTREM DIRECTOR 1.00 X 0 0 0 JANET REITER DIRECTOR 1.00 X 0 0 0 DON RYAN DIRECTOR 1.00 X 0 0 0 GREG WIDSETH DIRECTOR 1.00 X 0 0 0 143876 0 15657 1 0 1 0 0 465338 465338 MEMBERSHIP DUES 900099 506782 506782 COURSE TUITION 611430 136217 136217 SALES 611430 53237 53237 696236 8459 8459 OTHER REVENUE 611430 37524 37524 37524 1207557 733760 0 8459 159533 146620 12913 419226 385293 33933 49718 45693 4025 47001 43197 3804 9014 9014 54607 54607 2520 2309 211 4535 4160 375 24650 22655 1995 31194 28669 2525 378 346 32 101466 101466 13323 13323 COURSES AND WEBINARS 239762 239762 COST OF PUBLICATIONS SO 26793 26793 BANK CHARGES 6484 6484 FURNITURE & EQUIPMENT E 5400 4963 437 12994 11998 996 1208598 1118531 90067 0 40360 83705 330288 336809 191988 171146 17911 8478 8017 9407 70945 36067 659509 645612 135462 148001 17636 24936 72874 37032 225972 209969 X 433537 435643 433537 435643 659509 645612 -1041 3147 0 X X 0 1 X 1 0 1 0 0 0 RIGHT OF USE ASSETS 36067 36067 OPERATING LEASE LIABILITIES 37032 37032 X 1210704 3147 3147 1207557 0 1207557 1208598 0 1208598 0 1208598 PART X, LINE 2: THE ASSOCIATION HAS A TAX-EXEMPT STATUS UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND HAS ADOPTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ASC 740-10. THE ASSOCIATION'S POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS, AT LEAST ANNUALLY, FOR THE POTENTIAL FOR INCOME TAX EXPOSURE FROM UNRELATED BUSINESS INCOME OR FROM LOSS OF NONPROFIT STATUS. THE ASSOCIATION CONTINUES TO OPERATE CONSISTENT WITH ITS ORIGINAL EXEMPTION APPLICATION AND EACH YEAR TAKES THE NECESSARY ACTIONS TO MAINTAIN ITS EXEMPT STATUS. IN COMPLIANCE WITH ITS EXEMPT STATUS, THE ASSOCIATION ANNUALLY FILES A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990). 0 0 0 ROBERT SMALL EXECUTIVE DIRECTOR 143876 0 0 0 0 0 0 0 15657 0 159533 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 EMPLOYEES OF THE 87 COUNTY ATTORNEY'S OFFICES IN THE STATE OF MINNESOTA. FORM 990, PART VI, SECTION A, LINE 7A EMPLOYEES OF THE 87 COUNTY ATTORNEY'S OFFICES IN THE STATE OF MINNESOTA. FORM 990, PART VI, SECTION B, LINE 11B THE REPORT IS DISTRIBUTED BY E-MAIL TO THE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS DISTRIBUTED ANNUALLY TO EACH BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD ANNUALLY REVIEWS COMPENSATION: A. TO ASSURE THAT THE MINNESOTA COUNTY ATTORNEYS ASSOCIATION IS ABLE TO RETAIN HIGH QUALITY EXECUTIVE LEADERSHIP OF MCAA BY PROVIDING REASONABLE COMPENSATION. B. TO ASSURE THAT DECISIONS REGARDING EXECUTIVE COMPENSATION ARE MADE THROUGH A PROCESS FREE OF POTENTIAL CONFLICTS OF INTEREST AS DEFINED IN THE ASSOCIATION'S CONFLICT OF INTEREST POLICY. PERSONS WHOSE COMPENSATION IS SUBJECT TO THIS POLICY: A. THE EXECUTIVE DIRECTOR'S COMPENSATION SHALL BE REVIEWED UNDER THIS POLICY. EXECUTIVE COMMITTEE: A. THE EXECUTIVE COMMITTEE OF THE BOARD IS AUTHORIZED TO MAKE RECOMMENDATIONS TO THE BOARD REGARDING EXECUTIVE COMPENSATION. B. ONLY THOSE MEMBERS OF THE EXECUTIVE COMMITTEE WHO ARE FREE OF CONFLICTS OF INTEREST MAY BE INVOLVED IN EVALUATION OF EXECUTIVE COMPENSATION. C. THE EXECUTIVE COMMITTEE SHALL MAKE THIS DETERMINATION AT LEAST ONCE ANNUALLY. FINAL BOARD ACTION A. ONLY THOSE DIRECTORS WHO ARE FREE OF CONFLICTS OF INTEREST MAY VOTE ON EXECUTIVE COMPENSATION. B. THE BOARD SHALL REVIEW AND APPROVE EXECUTIVE COMPENSATION AND SHALL CONTEMPORANEOUSLY RECORD ITS DELIBERATION AND DECISION IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST A PDF IS E-MAILED TO THE REQUESTING PARTY. A PRINTED COPY CAN BE REVIEWED AT OUR OFFICE UPON REQUEST. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR. MN COUNTIES ATTORNEYS ED FOUNDATION 100 EMPIRE DRIVE SAINT PAUL MN 55403 SCHOLARSHIP GRANTS MN 170(B)(1)(A) 509(A)1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0