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MINNESOTA STATE BAR FOUNDATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MINNESOTA STATE BAR FOUNDATION (EIN 41-6023581)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-01-23
IRS object ID
202430239349301463
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-01-23T17:12:19-06:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1220 S 6TH STREET SUITE 300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN416023581EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MINNESOTA STATE BAR FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMINNBusinessNameControlTxt
Phone6123331183PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1600 NICOLLET MALL 380AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHERYL DALBYPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6123331183PhoneNum
Signature2024-01-19SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCHERYLPersonFirstNm
Person LastDALBYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL HINSCHPreparerPersonNm
PTINP01875343PTIN
Phone6123764500PhoneNum
Preparation2024-01-19PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHERYL DALBYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1600 NICOLLET MALL 380AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$423,142GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MNBAR.ORG/FOUNDATIONWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1974FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionTO MOBILIZE LEGAL COMMUNITY PHILANTHROPY TO ACHIEVE ACCESS TO JUSTICE FOR ALL MINNESOTANSActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers14TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$74,812PYContributionsGrantsAmt
CY Contributions Grants$60,731CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$114,020PYInvestmentIncomeAmt
CY Investment Income$145,429CYInvestmentIncomeAmt
PY Other Revenue$18,075PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$206,907PYTotalRevenueAmt
CY Total Revenue$206,160CYTotalRevenueAmt
PY Grants And Similar Paid$231,500PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$147,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$30,705PYOtherExpensesAmt
CY Other Expenses$37,443CYOtherExpensesAmt
PY Total Expenses$262,205PYTotalExpensesAmt
CY Total Expenses$184,443CYTotalExpensesAmt
PY Revenues Less Expenses-$55,298PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$21,717CYRevenuesLessExpensesAmt
Total Assets BOY$1,672,145TotalAssetsBOYAmt
Total Assets EOY$1,639,209TotalAssetsEOYAmt
Total Liabilities BOY$176,979TotalLiabilitiesBOYAmt
Total Liabilities EOY$70,508TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,495,166NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,568,701NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MINNESOTA STATE BAR FOUNDATION MOBILIZES LEGAL COMMUNITY PHILANTHROPY TO ACHIEVE ACCESS TO JUSTICE FOR ALL MINNESOTANS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$147,000ExpenseAmt
Grant$147,000GrantAmt
DescPROGRAM SERVICE ACTIVITIES CONSIST SOLELY OF GRANTS TO BOARD-APPROVED ORGANIZATIONS.THE MINNESOTA STATE BAR FOUNDATION RECOGNIZES THAT ITS EXISTENCE AND ITS ABILITY TO CARRY OUT ITS ASSIGNED MISSION ARE DUE TO THE COOPERATION AND SUPPORT THAT IT RECEIVES FROM THE MINNESOTA STATE BAR ASSOCIATION AND ITS INDIVIDUAL MEMBERS, WHO ARE THE PRIMARY SOURCE OF ALL FUNDS AVAILABLE TO THE FOUNDATION. THE FOUNDATION THEREFORE FEELS DEEPLY OBLIGATED TO PURSUE POLICIES AND MAKE GRANTS TO SUCH PROGRAMS AND CAUSES AS IT BELIEVES WOULD ATTRACT THE SPECIAL INTEREST AND SUPPORT OF THE LAWYERS OF THE STATE OF MINNESOTA.IN AWARDING GRANTS IN RESPONSE TO WRITTEN APPLICATIONS, THE FOUNDATION BELIEVES THAT IT CAN CARRY OUT THIS BROAD OBJECTIVE BY GENERALLY ADHERING TO THE GUIDELINES STATED AS FOLLOWS:1. THE FOUNDATION HAS BEEN INTERESTED IN THE PAST AND CONTINUES TO BE INTERESTED IN PROGRAMS OF LAW-RELATED EDUCATION FOR STUDENTS AND ADULTS, INCLUDING WHERE APPROPRIATE, PUBLICATIONS, WORKSHOPS, AND RELATED PROGRAMS.2. THE FOUNDATION SEEKS TO ENCOURAGE AND PROMOTE LEGAL ASSISTANCE TO THE POOR AND DISADVANTAGED GROUPS.3. THE FOUNDATION SEEKS TO SUPPORT AND TO PROMOTE PROGRANTS AND PROJECTS HAVING AS THEIR PURPOSE THE IMPROVEMENT OF THE ADMINISTRATION OF JUSTICE. PROVIDING INFORMATION TO THE PUBLIC SO THAT IT MIGHT BETTER UNDERSTAND THE COURTS AND LEGAL PROCESSES IS INCLUDED WITHIN THIS PURPOSE.4. THE FOUNDATION WILL GIVE CONSIDERATION TO PROJECTS AND PROGRAMS SUPPORTING OR PROMOTING PUBLIC INTEREST LEGAL WORK. 5. THE FOUNDATION WILL, IN ALLOCATING ITS FUNDS, ATTEMPT TO MAINTAIN A PROPER BALANCE BETWEEN: (A) THOSE NEW AND INNOVATIVE PROGRAMS WHICH MAY BE OF AN EXPERIMENTAL NATURE AND THAT NEED ASSISTANCE IN THE FORM OF "SEED MONEY; AND(B) THOSE PROJECTS OF SPECIAL CONCERN TO LAWYERS THAT ARE OF A CONTINUINING NATURE AND NEED PERIODIC CONTRIBUTIONS TO THEIR OPERATING BUDGETS.6. THE FOUNDATION DOES NOT PRECLUDE ITSELF FROM AWARDING GRANTS FOR SCHOLARSHIPS AND FELLOWSHIPS, BUT IT WILL STRIVE TO MAKE SUCH GRANTS PRIMARILY UNDER SUCH CIRCUMSTANCES THAT WILL PROMOTE THE GENERAL PUBLIC WELFARE RATHER THAN THE PERSONAL BENEFIT OF INDIVIDUAL DONEES.7. SINCE CONTINUING LEGAL EDUCATION PROGRAMS FOR LAWYERS ARE, IN GENERAL, WELL SUPPORTED BY TUITION CHARGES, THE FOUNDATION FEELS OBLIGATED TO CONSIDER SUPPORT ONLY FOR SUCH CONTINUING LEGAL EDUCATION PROGRAMS THAT MAY BE OF AN EXPERIMENTAL NATURE OR OF GENERAL INTEREST TO THE ENTIRE MEMBERSHIP OF THE BAR AND ARE NOT SELF-SUPPORTING.8. THE FOUNDATION DOES NOT PROVIDE FUNDS TO BE USED FOR PROPAGANDA OR LOBBYING ACTIVITIES.Desc
Total Program Service Expenses$147,000TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TIM GIVINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6123331183PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1600 NICOLLET MALL 380AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SALLY SILK
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
LANDON ASCHEMAN
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
BRANDON SCHWARTZ
SECRETARY1.00Yes (X)Yes (X)$0$0$0
PAUL QUAST
TREASURER1.00Yes (X)Yes (X)$0$0$0
ANGELA BRANDT
BOARD MEMBER1.00Yes (X)$0$0$0
GREGER CALHAN
BOARD MEMBER1.00Yes (X)$0$0$0
SAMUEL EDMUNDS
BOARD MEMBER1.00Yes (X)$0$0$0
KELLEN FISH
BOARD MEMBER1.00Yes (X)$0$0$0
KELLY TAUTGES
BOARD MEMBER1.00Yes (X)$0$0$0
MELISSA KRASNOW
BOARD MEMBER1.00Yes (X)$0$0$0
JAMES RUBENSTEIN
BOARD MEMBER1.00Yes (X)$0$0$0
RANDI ROTH
BOARD MEMBER1.00Yes (X)$0$0$0
MICHAEL MILLER
BOARD MEMBER1.00Yes (X)$0$0$0
MAYA MISSAGHI
BOARD MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$57,127RelatedOrganizationsAmt
All Other Contributions$3,604AllOtherContributionsAmt
Total Contributions$60,731TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$90,277TotalRevenueColumnAmt
Exclusion$90,277ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$272,134SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$216,982SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$55,152SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$55,152TotalRevenueColumnAmt
Exclusion$55,152ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$206,160TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$145,429ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$147,000TotalAmt
Program Services$147,000ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,588TotalAmt
Management And General$6,588ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$3,750TotalAmt
Management And General$3,750ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$25,825TotalAmt
Management And General$25,825ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,270TotalAmt
Management And General$1,270ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBANK SERVICE CHARGESDesc
Total$10TotalAmt
Management And General$10ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$184,443TotalAmt
Program Services$147,000ProgramServicesAmt
Management And General$37,443ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$42,267EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,672,145BOYAmt
EOY$1,596,942EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,672,145BOYAmt
EOY$1,639,209EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$60,000BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$3,452BOYAmt
EOY$3,452EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$59,200BOYAmt
EOY$59,200EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$54,327BOYAmt
EOY$7,856EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$176,979BOYAmt
EOY$70,508EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,495,166BOYAmt
EOY$1,568,701EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,495,166BOYAmt
EOY$1,568,701EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,672,145BOYAmt
EOY$1,639,209EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$21,717ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$51,818NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$57,409CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$52,590CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$259,771CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$74,812CurrentTaxYearMinus1YearAmt
Current Tax Year$60,731CurrentTaxYearAmt
Total$505,313TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$57,409CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$52,590CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$259,771CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$74,812CurrentTaxYearMinus1YearAmt
Current Tax Year$60,731CurrentTaxYearAmt
Total$505,313TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$505,313PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$124,646CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$88,852CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$90,216CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$114,020CurrentTaxYearMinus1YearAmt
Current Tax Year$268,700CurrentTaxYearAmt
Total$686,434TotalAmt
FieldValueIRS element (for citing)
Total Support$1,191,747TotalSupportAmt
Public Support CY1700.42400PublicSupportCY170Pct
Public Support PY1700.50150PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO MINNESOTA STATE BAR ASSOCIATIONDesc
Amt$7,856Amt
FieldValueIRS element (for citing)
Total Liability$7,856TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$263,551TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$51,818NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$9,323DonatedServicesAndUseFcltsAmt
Revenue Not Reported$61,141RevenueNotReportedAmt
Revenue Subtotal$202,410RevenueSubtotalAmt
Investment Expenses Not Incld$3,750InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$3,750RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$206,160TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$190,016TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$9,323DonatedServicesUseFcltsAmt
Expenses Not Reported$9,323ExpensesNotReportedAmt
Expenses Subtotal$180,693ExpensesSubtotalAmt
Investment Expenses Not Incld2$3,750InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$3,750ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$184,443TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, LINE 2B:THE FOUNDATION HAS A FISCAL AGENCY AGREEMENT WITH THE WILLS FOR HEROES PROGRAM. DURING THE YEAR ENDED JUNE 30, 2023, THE FOUNDATION RECEIVED CONTRIBUTIONS AND PAID EXPENSES TO THIS PROGRAM. AS OF JUNE 30, 2023, THE FOUNDATION HAS A FISCAL AGENCY PAYABLE AMOUNT OF $3,452.
PART X, LINE 2:THE FOUNDATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTES, THEREFORE THE STATEMENTS DO NOT INCLUDE A PROVISION FOR INCOME TAXES. BECAUSE THE FOUNDATION IS A PUBLIC CHARITY, CONTRIBUTIONS MAY QUALIFY FOR TAX DEDUCTIONS BY CONTRIBUTORS. THE FOUNDATION 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 THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE FOUNDATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE FOUNDATION HAS IDENTIFIED NO INCOME TAX UNCERTAINTIES. THE FOUNDATION FILES INFORMATIONAL 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.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDescPurpose Of GrantPurposeOfGrantTxt
MID-MINNESOTA LEGAL AID
111 N 5TH STREET SUITE 100MINNEAPOLISMN55403411412710501(C)(3)$6,000$0N/AN/APROGRAM SUPPORT
LOAN REPAYMENT ASSISTANCE PROGRAM
600 NICOLLET MALL SUITE 380MINNEAPOLISMN55402411694745501(C)(3)$10,000$0N/AN/APROGRAM SUPPORT
LEGAL ASSISTANCE OF OLMSTEAD COUNTY
1700 BROADWAY ST N SUITE 124ROCHESTERMN55906410992471501(C)(3)$7,500$0N/AN/APROGRAM SUPPORT
MINNESOTA JUSTICE FOUNDATION
229 19TH AVENUE SOUTHMINNEAPOLISMN55455411447537501(C)(3)$6,000$0N/AN/APROGRAM SUPPORT
FieldValueIRS element (for citing)
Total501c3 Org4Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE FOUNDATION PROVIDES GRANTS BASED ON RESPONSES TO WRITTEN APPLICATIONS WHILE ADHERING TO THEIR GOALS AS OUTLINED IN THE PROGRAM SERVICE ACCOMPLISHMENTS. THE FOUNDATION PROVIDED A TOTAL OF $147,000 IN GRANTS TO 44 ORGANIZATIONS DURING FISCAL YEAR 2023.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE MEMBERS ARE COMPOSED OF THE MINNESOTA STATE BAR ASSOCIATION ASSEMBLY.
FORM 990, PART VI, SECTION A, LINE 7ATHE FOUNDATION'S MEMBERS ELECT THE BOARD OF DIRECTORS OF THE FOUNDATION. THE MINNESOTA STATE BAR ASSOCIATION TREASURER SERVES AS AN EX-OFFICIO VOTING DIRECTOR OF THE FOUNDATION'S BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CMINNESOTA STATE BAR FOUNDATION (MSBF) HAS A CONFLICT OF INTEREST POLICY THAT APPLIES TO DIRECTORS, OFFICERS, AND EMPLOYEES, AND IN SOME CASES, A MAJOR DONOR. INTERESTED PERSONS SHALLY ANNUALLY DISCLOSE CONFLICTS AND POTENTIAL CONFLICTS BY COMPLETING AND SUBMITTING AN ANNUAL CONFLICT DISCLOSURE QUESTIONNAIRE TO THE MSBF AND DISCLOSE ALL INTERESTS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. EACH CONFLICT DISCLOSED WILL BE A MATTER BEFORE THE MSBF BOARD OF DIRECTORS. FOR EACH CONFLICT DISCLOSED, THE NATURE OF THE CONFLICT OR POTENTIAL CONFLICT - AND ITS DISPOSITION - SHALL BE NOTED IN THE BOARD MEETING MINUTES. WHEN AN INTERESTED PARTY IS A DECISIONMAKER, THAT INTERESTED PARTY MUST FULLY DISCLOSE THE CONFLICT AND MAY NOT BE INVOLVED IN THE DECISION OF WHAT ACTION TO TAKE, BUT MAY SERVE AS A RESOURCE TO PROVIDE INFORMATION.
FORM 990, PART VI, SECTION C, LINE 19THE FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
MINNESOTA STATE BAR ASSOCIATION
600 NICOLLET MALL SUITE 380MINNEAPOLISMN55402411112298ASSOCIATION OF ATTORNEYS AND OTHER LEGAL PROFESSIONALSMN501(C)(6)N/A0
MINNESOTA CONTINUING LEGAL EDUCATION
2550 UNIVERSITY AVE WEST 160SST PAULMN55114611571924CONTINUING LEGAL EDUCATIONMN501(C)(3)0LINE 10MINNESOTA STATE BAR ASSOCIATION
AMICUS SOCIETY
600 NICOLLET MALL SUITE 380MINNEAPOLISMN55402411449176SUPPORT FOR VOLUNTEER ATTORNEYSMN501(C)(3)0LINE 7MINNESOTA STATE BAR ASSOCIATION
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

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