Minnesota Inter-County Association FY2020 filing

Not tax-deductible

Saint Paul, MN501(c)(4)EIN 41-0968086Revenue $487K in FY2020

On file with the IRS161 Rondo Ave Ste 850, 55103-2391 · Saint Paul, MNTax-exempt since Mar 1972

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Influence legislation and regulations in our common interest. Create programs appropriate to the needs of, and which solve problems for, member counties. Produce and share high quality, standardized information on indicators and issues of common concern. Increase public understanding of County government through public information and the media. Secure and enhance cooperation among counties in areas of mutual interest.

73¢ of each $1 spent went to programs.
$194K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $5K a year · 1% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$194K
to officers and key staff · 41% of spending
Concern: pay to officers and key staff is 41% of spending; over 30%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$64K
16% of total assets
Looks good: liabilities are 16% of assets; 50% or less.
Pt X · Ln 26
Independent board members
28
of 28 voting members
Looks good: 28 of 28 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$487K
Spent
$467K
To programs
73%
Net assets
$346K
By yearFY2020–FY2024
Revenue
$487K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$487K
FY2021$496K
FY2022$511K
FY2023$544K
FY2024$551K
Expenses
$467K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$467K
FY2021$482K
FY2022$496K
FY2023$525K
FY2024$592K
Net assets
$346K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$346K
FY2021$365K
FY2022$380K
FY2023$399K
FY2024$326K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1972.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $339K Management & general 27% · $128K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

30 people listed on the 990; $194K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$170,428Pt VII · Sec A
Executive Director
$23,081Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Matt Massman$186,270$188,881$175,819$173,295$170,428
Keith Carlson————$23,081

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Minnesota Inter-County Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for county governments, creating programs, sharing information, and increasing public understanding.

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Provided by the organization

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1 program · $339K · in their own filed words · FY2020
01

Influence legislation and regulations in our common interest. Create programs appropriate to the needs of, and which solve problems for, member counties. Produce and share high quality, standardized information on indicators and issues of common concern.

$339Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$487K
Ln 12
Gifts and grantsLn 1h$479K
Investment incomeLn 3$8K
Money outPt IX
$467K
Ln 25
Programscol B$339K
Managementcol C$128K
Owns and owesPt X
$346K
net assets · Ln 32
Cash and savingsLn 1–2$396K
Total assetsLn 16$409K
LiabilitiesLn 26$64K
PeoplePt VI, VII
30
listed · VII A
PaidVII A2
Voting boardVI 1a28
IndependentVI 1b28
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$479K
Investment incomeLn 3$8K
Total revenueLn 12$487K
Assets in detailPt X, end of year
CashLn 1$396K
Cash and savings togetherLn 1–2$396K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$409K
LiabilitiesLn 26$64K
Net assetsLn 32$346K
OperationsPt I, VI
EmployeesI 55
VolunteersI 628
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$344K$396K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$359K$409K
LiabilitiesLn 26$33K$64K
Net assetsLn 32$326K$346K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$232K$139K$93K
Payroll taxesLn 10$41K$24K$16K
Accounting feesLn 11c$5K$3K$2K
Office expensesLn 13$7K$4K$3K
OccupancyLn 16$25K$15K$10K
InsuranceLn 23$2K$1K$887
Other expenses (24a–d)Ln 24$155K$152K$3K
All other expensesLn 24e$456$274$182
Total functional expensesLn 25$467K$339K$128K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $551K$592K−$42K$326K 990 PDF
FY2023 $544K$525K$19K$399K 990 PDF
FY2022 $511K$496K$15K$380K 990 PDF
FY2021 $496K$482K$13K$365K 990 PDF
FY2020 Viewing $487K$467K$20K$346K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $487,185 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $468,025$479,051
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $12,801$8,134
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $480,826$487,185
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $281,596$272,321
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $195,672$194,784
I-18 Total expensesPrior year $477,268$467,105
I-19 Revenue less expensesPrior year $3,558$20,080
Part VI · Governance 28 of 28 board members independent, 3 to look at
VI-1a Voting members of the governing body28
VI-1b Independent voting members28
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $487,185 across 4 lines filed
VIII-1b Membership dues$479,051
VIII-1h Total contributions, gifts and grants$479,051
VIII-3 Investment incomeExcluded from tax $8,134$8,134
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $8,134$487,185
Part IX · Statement of functional expenses $467,105 across 8 lines filed
IX-7 Other salaries and wagesPrograms $138,950 · Management $92,634$231,584
IX-10 Payroll taxesPrograms $24,442 · Management $16,295$40,737
IX-11c Accounting feesPrograms $2,883 · Management $1,922$4,805
IX-13 Office expensesPrograms $4,218 · Management $2,812$7,030
IX-16 OccupancyPrograms $14,953 · Management $9,969$24,922
IX-23 InsurancePrograms $1,331 · Management $887$2,218
IX-24 Other expenses (24a–d)Programs $152,133 · Management $3,220$155,353
IX-24e All other expensesPrograms $274 · Management $182$456
IX-25 Total functional expensesPrograms $339,184 · Management $127,921 · Fundraising $0$467,105
Part X · Balance sheet $409,294 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $344,182$395,692
X-9 Prepaid expenses and deferred chargesStart of year $14,872$13,602
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $359,054$409,294
X-17 Accounts payable and accrued expensesStart of year $33,498$63,658
X-26 Total liabilitiesStart of year $33,498$63,658
X-27 Net assets without donor restrictionsStart of year $325,556$345,636
X-32 Total net assets or fund balancesStart of year $325,556$345,636
X-33 Total liabilities and net assetsStart of year $359,054$409,294
Part XI · Reconciliation of net assets $345,636 net assets at year end
XI-1 Total revenue$487,185
XI-2 Total expenses$467,105
XI-3 Revenue less expenses$20,080
XI-4 Net assets at start of year$325,556
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$345,636

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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