2024-02-19T10:17:14-06:00 2023-09-30 411489071 SMITH SCHAFER & ASSOCIATES LTD 7500 HIGHWAY 55 SUITE 350 MINNEAPOLIS MN 55427 990 2022-10-01 410940881 MINNESOTA MUNICIPAL UTILITIES ASSOCIATION MINN 7635511230 3131 FERNBROOK LANE NORTH 200 PLYMOUTH MN 55447 KARLEEN KOS CEO 7635511230 2024-02-13 KARLEEN KOS 999009999 1 JILL SCHULTZ P01527898 9529201455 2024-02-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KARLEEN KOS 3131 FERNBROOK LANE NORTH 200 PLYMOUTH MN 55447 6144236 0 X WWW.MMUA.ORG X 1931 MN TO PROTECT AND ASSIST MUNICIPALLY OWNED UTILITIES. 11 11 35 12 2715 0 15000 102968 5346924 5999678 966 25487 10549 16103 5373439 6144236 5000 5000 0 0 3730321 3998730 0 0 0 1623628 1673197 5358949 5676927 14490 467309 1446912 2390430 714490 1194430 732422 1196000 X MMUA IS A NONPROFIT MEMBER-LED TRADE ASSOCIATION REPRESENTING THE INTERESTS OF THE STATE'S MUNICIPAL UTILITY SYSTEMS. MMUA'S VISION IS TO BE A NATIONALLY RECOGNIZED LEADER IN ADVOCACY, BRINGING VALUE TO MUNICIPAL LEADERS THROUGH RELEVANT SUPPORT SERVICES, AND WORKING TO ENHANCE THEIR POSITION IN THE INDUSTRY. 0 0 3120215 2891807 SAFETY MANAGEMENT:PROVIDED JOB SAFETY PROGRAMS ON SITE AT MUNICIPAL UTILITIES. MMUA ALSO OFFERED EDUCATIONAL PROGRAMS, WORKSHOPS, SEMINARS, AND CONFERENCES ATTENDED BY THE EMPLOYEES OF MUNICIPAL UTILITIES. 575172 1276689 SKILLS TRAINING:THE ASSOCIATION PROVIDED MUNICIPAL UTILITY WORKERS WITH VALUABLE SKILLS TRAINING IN A VARIETY OF SETTINGS TO IMPROVE THEIR EFFECTIVENESS AND ENSURE THAT TASKS ARE PERFORMED SAFELY. A) TRAINING CENTER: AT THE ASSOCIATION'S TRAINING CENTER IN MARSHALL, MN, CITY UTILITY WORKERS LEARN HOW TO PERFORM JOB SKILLS AND TECHNIQUES SAFELY AND EFFECTIVELY. B) JOB TRAINING AND SAFETY PROGRAM: THE JOB TRAINING AND SAFETY INSTRUCTORS TRAVEL THE STATE TO PROVIDE HANDS ON TECHNICAL TRAINING TO ELECTRIC UTILITY WORKERS. C) GAS CIRCUIT RIDER: THE GAS CIRCUIT RIDER WORKS WITH MEMBER MUNICIPAL GAS UTILITIES TO PROMOTE SAFE WORKING PRACTICES AND ENSURE COMPLIANCE WITH FEDERAL REGULATIONS. 450452 184542 TRAINING AND DEVELOPMENT:THE ASSOCIATION'S LEADERSHIP ACADEMY IS DESIGNED TO INSTILL THE KEY SKILLS, AWARENESS, AND PERSPECTIVE THAT 21ST CENTURY MUNICIPAL UTILITY LEADERS NEED. SESSIONS FOCUS ON BUILDING GREAT TEAMS, POLITICAL INTELLIGENCE AND CONFLICT, COMMUNICATIONS, BUILDING THE TOOLBOX OF LEADERSHIP, CHARACTER, BEHAVIORS OF A LEADER, FINANCIAL LEADERSHIP AND STEWARDSHIP, AND STRATEGIC PLANNING/SEEING THE BIG PICTURE.THE ASSOCIATION'S LEGISLATIVE CONFERENCE IS AN OPPORTUNITY FOR MUNICIPAL UTILITIES TO INFORM AND INFLUENCE STATE LAWMAKERS. THE CONFERENCE INCLUDES ENGAGING PRESENTATIONS FROM A DIVERSE ARRAY OF INDUSTRY AND LEGAL EXPERTS. TOPICS INCLUDE BUILDING RESILIENCY IN LOCAL GOVERNMENTS, RENEWABLE ENERGY CREDITS, AND GRANT PROCUREMENT AND ADMINISTRATION.THE ASSOCIATION ALSO HOSTS AN ANNUAL SUMMER CONFERENCE. THIS CONFERENCE IS AN OPPORTUNITY FOR NETWORKING, EDUCATIONAL PROGRAMS AND SOCIAL TIME FOR MUNICIPAL UTILITY LEADERS FROM AROUND THE STATE. 337956 1660028 337956 1660028 4483795 0 1 0 1 0 0 0 0 0 1 0 0 1 0 0 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 0 0 0 1 12 0 1 35 1 1 1 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 0 0 X X LARRY PEDERSON 7637460704 3131 FERNBROOK LANE NORTH 200 PLYMOUTH MN 55447 DON MARTODAM PRESIDENT 0.50 X X 0 0 0 JULIE KENNEDY PRESIDENT-ELECT 0.50 X X 0 0 0 SCOTT GRABE SECRETARY-TREASURER 0.50 X 0 0 0 BRUCE DEBLIECK DIRECTOR 0.50 X 0 0 0 KEITH BUTCHER DIRECTOR 0.50 X 0 0 0 JEREMY CARTER DIRECTOR 0.50 X 0 0 0 KEVIN LEE DIRECTOR 0.50 X 0 0 0 DAVE MEYER DIRECTOR 0.50 X 0 0 0 MARK NIBAUR DIRECTOR 0.50 X 0 0 0 PETE MOULTON DIRECTOR 0.50 X 0 0 0 ROGER WAREHIME DIRECTOR 0.50 X 0 0 0 MICHAEL D WILLETTS DIRECTOR OF JOB TRAINING & SAFETY 40.00 X 155066 0 0 WILLIAM L BLACK GOVERNMENT RELATIONS ATTORNEY 40.00 X 111637 0 0 KENT A SULEM GOVERNMENT RELATIONS DIRECTOR 40.00 X 129485 0 0 LARRY S PEDERSON DIRECTOR OF FINANCE 40.00 X 104287 0 0 KARLEEN KOS CHIEF EXECUTIVE OFFICER 40.00 X 223936 0 0 724411 0 0 5 0 1 0 0 87968 15000 102968 SAFETY MANAGEMENT PROG 211100 2891807 2891807 MEMBERSHIP DUES 211100 1456781 1456781 SKILLS TRAINING 211100 1299718 1299718 CONVENTIONS/MEETINGS 211100 169910 169910 COMMUNICATIONS 211100 76877 74162 2715 104585 104585 5999678 25487 25487 OTHER INCOME 900099 16103 16103 16103 6144236 6013066 2715 25487 5000 5000 895437 598497 296940 2173297 1452599 720698 715318 476854 238464 214678 146493 68185 48819 48819 14785 14785 12000 12000 161025 117054 43971 212508 10600 201908 222794 174306 48488 406425 395920 10505 1314 181 1133 59201 35210 23991 27389 11165 16224 EQUIPMENT RENTAL/MAINTE 318021 248480 69541 SUPPLIES 89335 67249 22086 TELEPHONE 54582 31493 23089 DUES AND SUBSCRIPTIONS 33118 7456 25662 11881 705238 -693357 5676927 4483795 1193132 0 4465 90100 514635 999780 472054 548004 46273 56168 1710419 1309859 381932 400560 205 205 27348 295613 1446912 2390430 303710 474622 393658 412987 17122 306821 714490 1194430 X 732422 1196000 732422 1196000 1446912 2390430 X 467309 -3731 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 39000 39000 342449 196194 146255 20667 14817 5850 1142056 939676 202380 166247 159172 7075 400560 RIGHT OF USE ASSET 268265 LEASE DEPOSIT 6975 MINNESOTA MUNICIPAL GAS AGENCY 20373 295613 6144236 0 6144236 0 6144236 5676927 0 5676927 0 5676927 PART X, LINE 2: THE ORGANIZATION IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL INCOME TAXES. AS SUCH, IT IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON NET UNRELATED BUSINESS INCOME. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS AND FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTUR, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. 0 0 0 KARLEEN KOS CHIEF EXECUTIVE OFFICER 223936 0 0 0 0 0 0 0 0 0 223936 0 0 0 MICHAEL D WILLETTS DIRECTOR OF JOB TRAINING & SAFETY 155066 0 0 0 0 0 0 0 0 0 155066 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS MADE UP OF THE PRESIDENT, PRESIDENT-ELECT, TREASURER AND PAST-PRESIDENT. THIS COMMITTEE MEETS ON AN AD HOC BASIS TO REVIEW ISSUES FOR PRESENTATION TO THE BOARD OF DIRECTORS IN SUMMARY FORM AND ACT ON BEHALF OF THE BOARD BETWEEN MEETINGS ON MATTERS OF TIMELY CONCERN. THE COMMITTEE ALSO CONDUCTS THE CEO'S PERFORMANCE REVIEW ANNUALLY. FORM 990, PART VI, SECTION A, LINE 6 REGULAR MEMBERS (CITIES THAT HAVE MUNICIPAL UTILITIES); AFFILIATE MEMBERS (MUNICIPAL POWER AGENCIES); ASSOCIATE MEMBERS (VENDORS, CONSULTANTS AND OUT OF STATE CITIES); HONORARY MEMBERS (INDIVIDUALS WHO ARE KNOWN TO BE IN HARMONY WITH THE PURPOSE OF THIS ORGANIZATION). FORM 990, PART VI, SECTION A, LINE 7A REGULAR MEMBERS ELECT THE BOARD OF DIRECTORS AND PRESIDENT-ELECT. REGULAR MEMBERS MAY EACH CAST ONE VOTE ON ANY MATTER COMING BEFORE MEMBER MEETINGS. AFFILIATE AND ASSOCIATE MEMBERS SHALL PERIODICALLY DESIGNATE A SINGLE REPRESENTATIVE; HOWEVER AFFILIATE AND ASSOICATE AND HONORARY MEMBERS HAVE NO VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7B REGULAR MEMBERS (MUNICIPALS) APPROVE A DUES RESOLUTION EACH YEAR AS WELL AS ANY ASSESSMENTS AND CHANGES TO THE BY-LAWS AND ARTICLES OF INCORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE CEO AND DIRECTOR OF FINANCE REVIEW THE 990 IN DETAIL. THE 990 IS ALSO REVIEWED IN DETAIL BY THE AUDIT AND FINANCE COMMITTEE AND DISCUSSED WITH STAFF PRIOR TO FILING WITH THE IRS. ALL BOARD MEMBERS RECEIVE A COPY OF THE 990 FOR REVIEW AT THEIR DISCRETION. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, MANAGEMENT AND EMPLOYEES (OR A FAMILY MEMBER OF ANY OF THE FOREGOING) ARE COVERED UNDER THE POLICY, ANNUALLY EACH BOARD MEMBER, MANAGEMENT, AND EMPLOYEE SHALL COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH HE/SHE IS INVOLVED THAT HE/SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST. DURING THE THE COURSE OF THE YEAR IF A CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ARISES, THAT PERSON NEEDS TO NOTIFY THE BOARD, THEIR SUPERVISOR, OR THE CHIEF EXECUTIVE OFFICER. PRIOR TO BOARD ACTION ON A CONTRACT OF TRANSACTION INVOLVING A CONFLICT OF INTEREST, THE DIRECTOR OR INTERESTED PARTY INVOLVED SHALL DISCLOSE ALL MATERIAL FACTS. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S DISCUSSIONS OF THE MATTER, EXCEPT TO ANSWER QUESTIONS. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENSE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN. INTERESTED PERSONS WHO ARE NOT MEMBERS OF THE BOARD OR WHO HAVE A CONFLICT OF INTEREST THAT IS NOT THE SUBJECT OF BOARD ACTION SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE ORGANIZATION'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE ASSOCIATION'S BOARD OF OFFICERS AND DIRECTORS RECEIVE NO COMPENSATION FOR THEIR SERVICES. THE CHIEF EXECUTIVE OFFICER'S COMPENSATION IS REVIEWED ANNUALLY AS PART OF THE BUDGET APPROVAL PROCESS CONDUCTED AND APPROVED BY THE BOARD OF DIRECTORS AND IS DOCUMENTED IN THE MEETING MINUTES. ANY MERIT INCREASES AND COST OF LIVING ADJUSTMENTS ARE REVIEWED AS PART OF THIS PROCESS. THE PROCESS WAS LAST UNDERTAKEN IN 2023 FOR THE CHIEF EXECUTIVE OFFICER, KARLEEN KOS. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION'S 990 IS PUBLICLY AVAILABLE ONLINE. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: PRIOR PERIOD OPERATING LEASE ADJUSTMENT -3,731.