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Middle Management Association

Not tax-deductible

Shoreview, MN501(c)(5)Mutual / membership EIN 41-1342998Revenue $1.4M in FY2024Latest return filed Nov 17, 2025

On file with the IRSmmamn.orgShoreview, MNTax-exempt since Mar 1982

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Union contract bargaining with the state of minnesota, including union grievance settlement, information distribution and miscellaneous membership services.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-1342998) · Dispute this line
501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
70¢ of each $1 spent went to programs.
Run by 10 volunteers and 16 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $126K a year · 10% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
70%
of spending
70% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$243K
to officers and key staff · 19% of spending
Pay to officers and key staff is 19% of spending.
Part VII, Section A
Cash reserves
18.3 mo
of spending, in cash
18.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$238K
9% of total assets
Liabilities are 9% of assets.
Pt X · Ln 26
Independent board members
0
of 19 voting members
None of 19 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$1.4M
+2% vs prior year
Spent
$1.3M
To programs
70%
Net assets
$2.5M
By yearFY2020–FY2024
Revenue
$1.4M
FY2024▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$1.3M
FY2022$1.1M
FY2023$1.3M
FY2024$1.4M
Expenses
$1.3M
FY2024▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$991K
FY2021$1.2M
FY2022$1.2M
FY2023$1.2M
FY2024$1.3M
Net assets
$2.5M
FY2024▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.2M
FY2021$2.3M
FY2022$2.2M
FY2023$2.3M
FY2024$2.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1982.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $887K Management & general 30% · $379K

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

22 people listed on the 990; $243K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Milissa Scheid
Executive Di
$146,989Pt VII · Sec A
Gary Kloos
Executive Di
$85,577Pt VII · Sec A
Julie Ramer
Treasurer
$4,492Pt VII · Sec A
Jamie Deatley
Secretary
$1,372Pt VII · Sec A
Anthony Sunde
Secretary
$1,294Pt VII · Sec A
$1,148Pt VII · Sec A
$865Pt VII · Sec A
Jay Maruska
Director
$742Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Gary Kloos$85,577$149,364$121,573$135,911$134,645
Milissa Scheid$146,989————
Nicholas Witter—$11,610$4,863$6,531$1,268
James Pointer——$2,383$10,215$4,928
David Osteraas———$8,221$1,256
Julie Ramer$4,492$7,945$4,359$7,895$3,316
Shelly Siegal—$1,179$71$6,928$1,382
Jamie Deatley$1,372$6,482$2,645$4,187$867

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 Middle Management Association executive salaries →

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

Negotiates union contracts with Minnesota, settling grievances and providing member services.

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1 program · $887K · in their own filed words · FY2024
01

Union contract bargaining unit for middle management employees with the state of minnesota (employer). Union greivence settlements; information distribution; and miscellaneous membership services.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 41-1342998) · Dispute this line
$887Kprogram expense

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$103K
Other incomeLn 4–11$501
Money outPt IX
$1.3M
Ln 25
Programscol B$887K
Managementcol C$379K
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$2.8M
LiabilitiesLn 26$238K
PeoplePt VI, VII
22
listed · VII A
PaidVII A9
Voting boardVI 1a19
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$103K
Other incomeLn 4–11$501
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$291K
SavingsLn 2$1.6M
Cash and savings togetherLn 1–2$1.9M
Accounts receivableLn 4$61K
Prepaid expenses and deferred chargesLn 9$11K
Land, buildings, equipmentLn 10c$5K
InvestmentsLn 11–13$636K
Other assetsLn 15$124K
Total assetsLn 16$2.8M
LiabilitiesLn 26$238K
Net assetsLn 32$2.5M
OperationsPt I, VI
EmployeesI 516
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.8M$1.9M
InvestmentsLn 11–13$525K$636K
Land, buildings, equipmentLn 10c$5K$5K
Total assetsLn 16$2.4M$2.8M
LiabilitiesLn 26$123K$238K
Net assetsLn 32$2.3M$2.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$34K$34K
Other salaries and wagesLn 7$654K$471K$183K
Other employee benefitsLn 9$140K$101K$39K
Payroll taxesLn 10$50K$36K$14K
Legal feesLn 11b$8K$5K$2K
Accounting feesLn 11c$15K$15K
Lobbying feesLn 11d$48K$35K$13K
Investment management feesLn 11f$3K$3K
Other fees for servicesLn 11g$119K$65K$53K
Office expensesLn 13$34K$22K$11K
OccupancyLn 16$40K$29K$11K
TravelLn 17$11K$8K$3K
Conferences, conventions and meetingsLn 19$94K$69K$26K
Depreciation, depletion and amortizationLn 22$2K$2K$605
InsuranceLn 23$14K$10K$4K
Total functional expensesLn 25$1.3M$887K$379K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $1.4M$1.3M$107K$2.5M 990 PDF
FY2023Filed with the IRS Nov 16, 2024 $1.3M$1.2M$123K$2.3M 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $1.1M$1.2M−$61K$2.2M 990 PDF
FY2021Filed with the IRS Nov 8, 2022 $1.3M$1.2M$87K$2.3M 990 PDF
FY2020Filed with the IRS Nov 8, 2021 $1.4M$991K$375K$2.2M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $1,372,168 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,248,465$1,268,295
I-10 Investment incomePrior year $98,939$103,372
I-11 Other revenue$501
I-12 Total revenuePrior year $1,347,404$1,372,168
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $33,500$34,401
I-15 Salaries and benefitsPrior year $790,229$844,116
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $400,463$387,116
I-18 Total expensesPrior year $1,224,192$1,265,633
I-19 Revenue less expensesPrior year $123,212$106,535
Part VI · Governance 0 of 19 board members independent, 1 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,372,168 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $1,268,295$1,268,295
VIII-3 Investment incomeRelated to mission $103,372$103,372
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $501$501
VIII-12 Total revenueRelated to mission $103,873 · Excluded from tax $1,268,295$1,372,168
Part IX · Statement of functional expenses $1,265,633 across 15 lines filed
IX-4 Benefits paid to or for membersPrograms $34,401$34,401
IX-7 Other salaries and wagesPrograms $470,541 · Management $182,988$653,529
IX-9 Other employee benefitsPrograms $101,128 · Management $39,328$140,456
IX-10 Payroll taxesPrograms $36,094 · Management $14,037$50,131
IX-11b Legal feesPrograms $5,476 · Management $2,129$7,605
IX-11c Accounting feesManagement $15,240$15,240
IX-11d Lobbying feesPrograms $34,560 · Management $13,440$48,000
IX-11f Investment management feesManagement $2,606$2,606
IX-11g Other fees for servicesPrograms $65,303 · Management $53,371$118,674
IX-13 Office expensesPrograms $22,339 · Management $11,337$33,676
IX-16 OccupancyPrograms $28,605 · Management $11,124$39,729
IX-17 TravelPrograms $8,251 · Management $3,209$11,460
IX-19 Conferences, conventions and meetingsPrograms $68,754 · Management $25,509$94,263
IX-22 Depreciation, depletion and amortizationPrograms $1,557 · Management $605$2,162
IX-23 InsurancePrograms $9,865 · Management $3,836$13,701
IX-25 Total functional expensesPrograms $886,874 · Management $378,759 · Fundraising $0$1,265,633
Part X · Balance sheet $2,762,922 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $890,063$291,167
X-2 Savings and temporary cash investmentsStart of year $953,328$1,634,896
X-4 Accounts receivableStart of year $39,689$61,229
X-9 Prepaid expenses and deferred chargesStart of year $35,995$11,239
X-10c Land, buildings and equipment, netStart of year $4,712$4,519
X-11 Publicly traded securitiesStart of year $525,286$635,927
X-15 Other assets$123,945
X-16 Total assetsStart of year $2,449,073$2,762,922
X-17 Accounts payable and accrued expensesStart of year $123,026$110,808
X-25 Other liabilities$126,759
X-26 Total liabilitiesStart of year $123,026$237,567
X-27 Net assets without donor restrictionsStart of year $2,326,047$2,525,355
X-32 Total net assets or fund balancesStart of year $2,326,047$2,525,355
X-33 Total liabilities and net assetsStart of year $2,449,073$2,762,922
Part XI · Reconciliation of net assets $2,525,355 net assets at year end
XI-1 Total revenue$1,372,168
XI-2 Total expenses$1,265,633
XI-3 Revenue less expenses$106,535
XI-4 Net assets at start of year$2,326,047
XI-9 Other changes in net assets$90,611
XI-10 Net assets at end of year$2,525,355

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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