INSTITUTE FOR CHEMICAL DEPENDENCY PROFESSIONALS OF MINNESOTA INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INSTITUTE FOR CHEMICAL DEPENDENCY PROFESSIONALS OF MINNESOTA INC (EIN 41-1436600)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-11
- IRS object ID
- 202413169349302571
- Schema version
- 2023v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-11T10:39:50-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411710454 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MYSLAJEK KEMP & SPENCER LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 SHELARD PARKWAY 6TH FLOOR | AddressLine1Txt |
| City | ST LOUIS PARK | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55426 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411436600 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MINNESOTA CERTIFICATION BOARD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MINN | BusinessNameControlTxt |
| Phone | 7634349787 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 586 | AddressLine1Txt |
| City | WYOMING | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55092 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELISSA EVERS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7634349787 | PhoneNum |
| Signature | 2024-11-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW K LIND CPA | PreparerPersonNm |
| PTIN | P01072458 | PTIN |
| Phone | 9525444147 | PhoneNum |
| Preparation | 2024-11-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Amended Return | Yes (X) | AmendedReturnInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MELISSA EVERS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 586 | AddressLine1Txt |
| City | WYOMING | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55092 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $745,549 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MCBOARD.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | OUR MISSION IS TO PROVIDE A DIVERSE POOL OF CREDENTIALED ALCOHOL AND OTHER DRUG ABUSE (AODA) PROFESSIONALS TO MEET THE SPECIFIC NEEDS OF THE CITIZENS OF THE STATE OF MINNESOTA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $109,148 | PYContributionsGrantsAmt |
| CY Contributions Grants | $410,227 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $243,549 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $335,322 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $352,697 | PYTotalRevenueAmt |
| CY Total Revenue | $745,549 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $203,991 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $309,069 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $156,052 | PYOtherExpensesAmt |
| CY Other Expenses | $358,540 | CYOtherExpensesAmt |
| PY Total Expenses | $360,043 | PYTotalExpensesAmt |
| CY Total Expenses | $667,609 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$7,346 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $77,940 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $141,333 | TotalAssetsBOYAmt |
| Total Assets EOY | $297,607 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,421 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $80,790 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $138,912 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $216,817 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OUR MISSION IS TO PROVIDE A DIVERSE POOL OF CREDENTIALED ALCOHOL AND OTHER DRUG ABUSE (AODA) PROFESSIONALS TO MEET THE SPECIFIC NEEDS OF THE CITIZENS OF THE STATE OF MINNESOTA. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $613,164 | ExpenseAmt |
| Revenue | $335,322 | RevenueAmt |
| Desc | MINNESOTA CERTIFICATION BOARD (MCB) OFFERS CERTIFICATIONS FOR PROFESSIONALS IN THE AREAS OF ALCOHOL AND DRUG COUNSELING, CO-OCURRING DISORDERS, PREVENTION, CLINICAL SUPERVISION, PEER RECOVERY AND CRIMINAL JUSTICE. MCB ADMINISTERS THE TESTING FOR CERTIFICATIONS AND THE BI-ANNUAL RENEWAL CERTIFICATION PROCESS. DURING 2023, MINNESOTA CERTIFICATION BOARD GRANTED 1,496 CERTIFCATIONS, 972 RENEWALS AND ADMINISTERED 1,370 TESTS. MINNESOTA CERTIFICATION BOARD ALSO WAS THE RECIPIENT OF A MN DEPARTMENT OF HUMAN SERVICES GRANT TO LAUNCH A PEER SPECIALIST WEBSITE. ADDITIONAL INFORMATION CAN BE FOUND AT HTTPS://PEERRESOURCEHUB.COM/. | Desc |
| Total Program Service Expenses | $613,164 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHY SIZEMORE | PersonNm |
| Phone | 7634349787 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 586 | AddressLine1Txt |
| City | WYOMING | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55092 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MELISSA EVERS | ||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CYNTHIA BAADE | ||||||
| VICE PRESIDE | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HOLLY LOUWAGIE | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATHY SIZEMORE | ||||||
| COO | 40.00 | Yes (X) | $83,793 | $0 | $0 | |
| GRACE BOEHNKE | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| NATHANIEL HURSE | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL YEARBY | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JESSE KAPLAN | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CATHY HARVIEUX | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JODE FREYHOLTZ-LONDON | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $83,793 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $410,227 | GovernmentGrantsAmt |
| Total Contributions | $410,227 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| APPLICATION FEES | 611710 | $251,605 | $251,605 |
| RECERTIFICATION FEES | 611710 | $68,047 | $68,047 |
| STUDY GUIDES, EXAMS | 611710 | $15,670 | $15,670 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $335,322 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $745,549 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $335,322 | RelatedOrExemptFuncIncomeAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,793 | TotalAmt |
| Program Services | $63,696 | ProgramServicesAmt |
| Management And General | $20,097 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $203,312 | TotalAmt |
| Program Services | $203,312 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,964 | TotalAmt |
| Program Services | $20,427 | ProgramServicesAmt |
| Management And General | $1,537 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $900 | TotalAmt |
| Management And General | $900 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,638 | TotalAmt |
| Management And General | $2,638 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,298 | TotalAmt |
| Program Services | $6,147 | ProgramServicesAmt |
| Management And General | $6,151 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,524 | TotalAmt |
| Program Services | $21,219 | ProgramServicesAmt |
| Management And General | $5,305 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,603 | TotalAmt |
| Program Services | $7,367 | ProgramServicesAmt |
| Management And General | $1,236 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,128 | TotalAmt |
| Program Services | $564 | ProgramServicesAmt |
| Management And General | $564 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,816 | TotalAmt |
| Management And General | $1,816 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| ANNUAL AND EXAM FEES | $128,848 | $128,848 | |
| DHS PROGRAM FEES | $127,158 | $127,158 | |
| DUES AND SUBSCRIPTIONS | $20,483 | $19,459 | $1,024 |
| BANKING & CREDIT CARD FEE | $11,643 | $11,643 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,501 | TotalAmt |
| Program Services | $14,967 | ProgramServicesAmt |
| Management And General | $1,534 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $667,609 | TotalAmt |
| Program Services | $613,164 | ProgramServicesAmt |
| Management And General | $54,445 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,838 | BOYAmt |
| EOY | $297,387 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,495 | BOYAmt |
| EOY | $220 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,333 | BOYAmt |
| EOY | $297,607 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,421 | BOYAmt |
| EOY | $3,390 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $77,400 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,421 | BOYAmt |
| EOY | $80,790 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,912 | BOYAmt |
| EOY | $139,417 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $77,400 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,912 | BOYAmt |
| EOY | $216,817 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,333 | BOYAmt |
| EOY | $297,607 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $77,940 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$35 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $180,477 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $248,079 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $109,148 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $410,227 | CurrentTaxYearAmt |
| Total | $987,820 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $165,654 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $155,044 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $209,144 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $243,549 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $335,322 | CurrentTaxYearAmt |
| Total | $1,108,713 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $205,543 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $335,521 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $457,223 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $352,697 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $745,549 | CurrentTaxYearAmt |
| Total | $2,096,533 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,096,533 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $205,543 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $335,521 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $457,223 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $352,697 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $745,549 | CurrentTaxYearAmt |
| Total | $2,096,533 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $745,549 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $745,549 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $745,549 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $667,609 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $667,609 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $667,609 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECLTY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE ORGANIZATION IS NO LONGER SUBJECT TO SUCH EXAMINATIONS FOR YEARS BEFORE 2020. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS FOR UNCERTAINTY AND HAS NO UNRECOGNIZED TAX MATTERS THAT ARE REQUIRED TO BE DISCLOSED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM B | MINNESOTA CERTIFICATION BOARD (MCB) IS AMENDING AFTER THE ORIGINAL FILING OF FORM 990 ON MARCH 24, 2024. MCB IS A MINNESOTA BASED EXEMPT ORGANIZATION REQUIRED TO COMPLY WITH MINNESOTA STATUTE 11.309.53(3) ON AN ANNUAL BASIS. AFTER COMPLYING WITH MINNESOTA STATUTE 11.309.53(3) AND THE PREPARATION OF AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDING DECEMBER 31, 2023, THE ORGANIZATION IS AMENDING ITS MOST RECENT INFORMATION RETURN WITH UPDATES AND CHANGES PRESENTED IN THOSE AUDITED FINANICALS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD MEMBERS RECEIVE A COPY OF THE 990 RETURN WHICH IS REVIEWED AND APPROVED EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS AND EMPLOYEES MUST REVIEW THE CONFLICT OF INTEREST AND CONFIDENTIALITY POLICIES AND SIGN SHOWING THAT THEY UNDERSTAND THE POLICIES. THESE SIGNED AGREEMENTS ARE KEPT ON SITE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | BOARD REVIEWED AVERAGE SALARIES PAID WITHIN THE TWIN CITIES AND SURROUNDING AREA. |
| FORM 990, PAGE 6, PART VI, LINE 15B | BOARD REVIEWED AVERAGE WAGES FOR EACH KEY STAFFING POSITION IN THE TWIN CITIES, WYOMING AND FOREST LAKE AREAS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, POLICIES AND FINANCIAL REPORTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
Comments