2023-09-25T16:17:30-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2022-07-01 611571924 MINNESOTA CONTINUING LEGAL EDUCATION MINN 6512278266 2550 UNIVERSITY AVENUE WEST 160S ST PAUL MN 55114 JEFFREY HA JOHNSON EXECUTIVE DIRECTOR 6512278266 2023-09-21 1 JEFFREY HA JOHNSON 999009999 0 JOHN TAUER P00294068 6123764500 2023-09-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEFFREY HA JOHNSON 2550 UNIVERSITY AVENUE WEST 160S ST PAUL MN 55114 8378816 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 36 1709 0 0 451912 0 6017426 6479340 203436 -133302 0 25728 6672774 6371766 0 0 0 0 3277805 3263753 0 0 0 2659018 3488701 5936823 6752454 735951 -380688 8925576 9859254 1949054 2858451 6976522 7000803 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 4841418 0 5316896 MINNESOTA CONTINUING LEGAL EDUCATION OFFERS LIVE SEMINARS - IN-PERSON AND ONLINE - TO BENEFIT THE MEMBERS OF THE PROFESSION IN MINNESOTA. DURING THE 2022/2023 FISCAL YEAR, THERE WERE 14,548 SEMINAR PURCHASES. MINNESOTA CONTINUING LEGAL EDUCATION OFFERS WEBCASTS - LIVE AND ON DEMAND - TO BENEFIT THE MEMBERS OF THE PROFESSION IN MINNESOTA. DURING THE 2022/2023 FISCAL YEAR, THERE WERE 31,726 WEBCAST PURCHASES. 1216160 0 1188172 MINNESOTA CONTINUING LEGAL EDUCATION OFFERS PUBLICATIONS TO ITS MEMBERS RELATED TO THE MINNESOTA LEGAL PROFESSION. DURING THE 2022/2023 FISCAL YEAR, THERE WERE 14,204 PUBLICATIONS PURCHASES. PUBLICATIONS INCLUDE MANUALS (BOTH HARD COPY AND ELECTRONIC), EFORMS, ANNOTATED DOCUMENTS, AUTOMATED DOCUMENT SYSTEMS, SUMMARY GUIDES AND LEGAL QUICK SHEETS. 6057578 1 0 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 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 32 0 1 36 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 JEFFERY HA JOHNSON 6512278266 2550 UNIVERSITY AVE WEST SUITE ST PAUL MN 55114 X JACQUELINE A DORSEY CHAIRPERSON 1.00 X X 0 0 0 SHALANDA BALLARD BOARD MEMBER 1.00 X 0 0 0 KATHLEEN S BRAY BOARD MEMBER 1.00 X 0 0 0 ERIC T COOPERSTEIN BOARD MEMBER 1.00 X 7500 0 0 GINA FOX BOARD MEMBER 1.00 X 0 0 0 PROFESSOR LEANNE FUITH BOARD MEMBER 1.00 X 0 0 0 JENNY GASSMAN-PINES BOARD MEMBER 1.00 X 0 0 0 JENNIFER LJ GILK BOARD MEMBER 1.00 X 0 0 0 REED H GLAWE BOARD MEMBER 1.00 X 0 0 0 MONICA GOULD BOARD MEMBER 1.00 X 0 0 0 IRENE W KAO BOARD MEMBER 1.00 X 0 0 0 J STEVE NYS BOARD MEMBER 1.00 X 0 0 0 PAUL D PETERSON BOARD MEMBER 1.00 X 0 0 0 HONORABLE EDWARD T WAHL BOARD MEMBER 1.00 X 0 0 0 JUSTIN P WEINBURG BOARD MEMBER 1.00 X 0 0 0 PROFESSOR MITCHELL E ZAMOFF BOARD MEMBER 1.00 X 0 0 0 JEFFREY HA JOHNSON EXECUTIVE DIRECTOR 37.50 X 284390 0 84278 TIM MORROW ASSOCIATE DIRECTOR 37.50 X 142335 0 25302 LISE MITCHELL WALL DIRECTOR OF ADMINISTRATION 37.50 X 123964 0 26587 HOLLY GARLAND DIRECTOR OF PUBLICATIONS 37.50 X 118149 0 27144 ELIZABETH MISIAVEG - PATEL PROGRAM ATTORNEY 37.50 X 107729 0 21757 784067 0 185068 5 0 1 0 0 SEMINARS 611600 4141743 4141743 PUBLICATIONS 611710 1188172 1188172 WEBCASTS 611600 1149425 1149425 6479340 185644 185644 1688104 2007050 -318946 -318946 -318946 25728 25728 25728 6371766 6505068 0 -133302 364365 302423 61942 2131796 1769391 362405 184342 153004 31338 404869 336041 68828 178381 148056 30325 28153 23930 4223 18143 18143 530482 530482 487501 476729 10772 286607 243616 42991 314555 278052 36503 99844 99844 606789 606789 374 318 56 172640 162281 10359 26108 22192 3916 MEALS & BEVERAGES 506836 506836 BANK & CREDIT CARD FEES 201782 201782 HONORARIUM 128618 128618 MISCELLANEOUS 80269 67194 13075 6752454 6057578 694876 0 326496 270157 1129734 118406 142864 227031 99303 89340 316243 289995 5508540 4938742 441354 569798 6322749 7363407 146833 931120 8925576 9859254 245723 245172 1339398 1532925 363933 1080354 1949054 2858451 X 6976522 7000803 6976522 7000803 8925576 9859254 -380688 404969 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, 2023. 2941193 2897747 43446 2567347 2040995 526352 569798 DEFERRED COMPENSATION 179314 FINANCE LEASE ASSETS 16753 OPERATING LEASE ASSET 735053 931120 DEFERRED COMPENSATION 179314 OPERATING LEASE LIABILITY 884114 FINANCE LEASE LIABILITY 16926 1080354 X 6984782 404969 213625 12565 631159 6353623 18143 18143 6371766 6960501 213625 213625 6746876 18143 -12565 5578 6752454 PART X, LINE 2: FIN 48/ASC 740 DISCLOSURE - 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 WHERE 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 12,565. PART XII, LINE 4B - OTHER ADJUSTMENTS: RENT REIMBURSEMENT REC'D NETTED AGAINST OCCUPANCY ON FORM 990 -12,565. 1 CLE DISCOUNTS/SCHOLARSHIPS BASED ON FINANCIAL NEED 86 0 44493 REGULAR COURSE FEES DISCOUNTED DISCOUNTS FOR CLE COURSES AND WEBCASTS CLE DISCOUNTS TO LEGAL AID SERVICE ORGANIZATIONS 116 0 23966 REGULAR COURSE FEES DISCOUNTED DISCOUNTS FOR CLE COURSES AND WEBCASTS PART I, LINE 2: DISCOUNTS AND SCHOLARHIPS 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 269062 0 0 0 15328 0 52477 0 31801 0 368668 0 0 0 TIM MORROW ASSOCIATE DIRECTOR 136335 0 0 0 6000 0 14517 0 10785 0 167637 0 0 0 LISE MITCHELL WALL DIRECTOR OF ADMINISTRATION 104764 0 0 0 19200 0 12780 0 13807 0 150551 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 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 FORM 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 2022. 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 VII, 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 6282 CASH TRANSFERRED