2013-05-14T07:14:21-05:00 2012-12-31 450250958 EIDE BAILLY LLP 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 554027033 990 2012-01-01 363501477 MINNESOTA COUNCIL OF NONPROFITS INC MINN 6516421904 2314 UNIVERSITY AVE WEST NO 20 ST PAUL MN 55114 SONDRA REIS 6516421904 2013-05-09 1 KIM HUNWARDSEN CPA P00484560 6122536500 2013-05-09 2012 2016-02-24 21:20:13Z JON PRATT 2314 UNIVERSITY AVE WEST NO 20 ST PAUL MN 55114 2643726 0 X WWW.MINNESOTANONPROFITS.ORG X 1986 MN INFORM, PROMOTE, CONNECT AND STRENGTHEN INDIVIDUAL NONPROFITS AND THE NONPROFIT SECTOR 23 23 30 614 42365 0 904710 1140431 1424482 1484676 2839 10148 889 8471 2332920 2643726 35500 88750 0 0 1601083 1530199 0 0 115837 1366788 1435008 3003371 3053957 -670451 -410231 2026182 1697022 142285 222045 1883897 1474977 X THE MINNESOTA COUNCIL OF NONPROFITS INFORMS, PROMOTES, CONNECTS AND STRENGTHENS INDIVIDUAL NONPROFITS AND THE NONPROFIT SECTOR. 0 0 937437 1000 767295 EDUCATION: MCN PROVIDES TIMELY AND RELEVANT EDUCATIONAL EVENTS, NETWORKING OPPORTUNITIES AND PUBLICATIONS TO STRENGTHEN INDIVIDUAL ORGANIZATIONS AND THUS THE SECTOR'S EFFECTIVENESS, PRODUCTIVITY AND ACCOUNTABILITY. IN 2012, MCN SPONSORED 70 EDUCATIONAL WORKSHOPS AND SIX CONFERENCES ON A WIDE RANGE OF TOPICS, INCLUDING FINANCIAL MANAGEMENT, HUMAN RESOURCES, FUNDRAISING, COMMUNICATIONS AND LEADERSHIP. MCN ALSO HOSTED EIGHT FREE NETWORKING SESSIONS PER MONTH ON MANAGEMENT, HUMAN RESOURCES AND COMMUNICATIONS IN THE TWIN CITIES AND NORTHEAST, CENTRAL AND SOUTHERN MINNESOTA. MCN SAW RECORD ATTENDANCE OF 880 PEOPLE REGISTERED FOR THE 2012 NONPROFIT TECHNOLOGY AND COMMUNICATIONS CONFERENCE. OVER 1,400 PARTICIPANTS FROM AROUND THE STATE TOOK PART IN THE 2012 MCN/MCF JOINT ANNUAL CONFERENCE IN ST. PAUL. MCN'S PERFORMANCE MANAGEMENT LEADERSHIP INSTITUTE, A NINE-MONTH LEARNING EXPERIENCE, ENGAGED 29 MINNESOTA NONPROFIT LEADERS FROM NORTHERN AND CENTRAL MINNESOTA. IN 2012, MCN ALSO CONTINUED ITS ROLE AS A PUBLISHER, RELEASING THE 2013 MINNESOTA GRANTS DIRECTORY, 2012 MINNESOTA NONPROFIT SALARY AND BENEFITS SURVEY, AND NONPROFIT NEWS, A QUARTERLY PRINT NEWSLETTER PROVIDING INFORMATION ON SECTOR TRENDS AND NEW RESOURCES. 713144 87750 36245 PUBLIC POLICY AND CIVIC ENGAGEMENT: MCN BUILDS THE CAPACITY OF NONPROFIT LEADERS TO BE CONFIDENT AND COMPETENT VOICES ON ISSUES IMPACTING THEIR CONSTITUENTS AND COMMUNITIES BY PROVIDING THEM WITH WORKSHOPS, BRIEFINGS AND OTHER INFORMATIONAL RESOURCES. IN 2012, MCN OFFERED A SUBSTANTIAL PUBLIC POLICY TRAINING AND INFORMATION SERIES ATTENDED BY SEVERAL HUNDRED PARTICIPANTS THAT INCLUDED TOPICS LIKE BASIC AND ADVANCED NONPROFIT ADVOCACY, LOBBYING LAWS, STATE AND FEDERAL BUDGET PROCESSES, HOW TO HOST A CANDIDATE EVENT, AND CITY AND COUNTY ADVOCACY. A PARTICULAR FOCUS OF 2012 WAS TRAINING NONPROFIT ORGANIZATIONS ON APPROPRIATE AND LEGAL STRATEGIES FOR INVOLVEMENT IN BALLOT MEASURE CAMPAIGNS. MCN ALSO INCREASES THE ABILITY OF NONPROFITS TO BE INVOLVED IN NONPARTISAN CIVIC ENGAGEMENT ACTIVITIES; IN 2012, THE FOCUS WAS A NONPARTISAN VOTER TURNOUT PROJECT IN MINNEAPOLIS AND ST. PAUL AS WELL AS A NATIONAL VOTER RESEARCH PROJECT, CONDUCTED IN COLLABORATION WITH NONPROFIT VOTE AND PARTNERS IN OTHER STATES. 357606 740156 MEMBER SERVICES: IN 2012, 1,998 CHARITABLE ORGANIZATIONS AND 248 BUSINESSES CONTRIBUTED DUES TO SUPPORT MCN'S WORK. MEMBERS RECEIVE DISCOUNTS ON PUBLICATIONS, WORKSHOPS AND CONFERENCES AND CAN PARTICIPATE IN SPECIAL COST-SAVING PROGRAMS. MCN HOSTED ITS SECOND ANNUAL MEMBER APPRECIATION MONTH IN AUGUST 2012 AND CELEBRATED MEMBERS AT SPECIAL NETWORKING EVENTS IN ST. PAUL, MANKATO, ST. CLOUD AND DULUTH. MCN ALSO CAPITALIZES ON THE BUYING POWER OF ITS MEMBERS TO NEGOTIATE LOWER PRICES AND BETTER SERVICE ON MANY PRODUCTS AND SERVICES THAT NONPROFITS NEED, INCLUDING BANKING, INSURANCE, EMPLOYEE BENEFITS, OFFICE SUPPLIES, PAYROLL PROCESSING AND MORE. MCN NONPROFIT MEMBERS HAVE SAVED OVER $3 MILLION THROUGH THESE PARTNERSHIPS. 588727 -59020 RESEARCH: WITH THE SUPPORT OF CHARITABLE CONTRIBUTIONS FROM FOUNDATIONS AND CORPORATIONS, MCN STUDIES NONPROFIT SECTOR TRENDS AND SHARES THIS RESEARCH WITH MEMBERS, OTHER NONPROFITS, DECISION-MAKERS AND THE MEDIA. IN 2012, MCN CONTINUED TO DISSEMINATE INFORMATION ON MINNESOTA'S NONPROFIT SECTOR, DEMONSTRATING THE ECONOMIC IMPACT OF NONPROFITS ON THE STATE'S ECONOMY. MCN ALSO CONDUCTS EXTENSIVE NONPARTISAN RESEARCH AND ANALYSIS ON STATE TAX AND BUDGET ISSUES THROUGH THE MINNESOTA BUDGET PROJECT. NONPROFITS, DECISION-MAKERS AND MEDIA USE THIS INFORMATION TO BETTER UNDERSTAND THE IMPLICATIONS OF TAX AND BUDGET DECISIONS FOR THE COMMUNITIES THEY SERVE. IN 2012, THE MINNESOTA BUDGET PROJECT PRODUCED NUMEROUS ANALYSES OF LEGISLATIVE AND ADMINISTRATIVE BUDGET AND TAX PROPOSALS, FOCUSING ON SERVICES THAT IMPACT LOW- AND MODERATE-INCOME MINNESOTANS AND COMMUNITIES OF COLOR, AND LOOKED AT WHETHER BUDGET PROPOSALS WERE SUSTAINABLE AND DEMONSTRATED SOUND BUDGETING PRINCIPLES.ADVOCACY: MCN ENGAGES IN ADVOCACY EFFORTS AFFECTING THE NONPROFIT SECTOR AND ITS ABILITY TO SERVE CONSTITUENTS. MCN'S MAJOR STATE-LEVEL ADVOCACY ACHIEVEMENT IN 2012 WAS PASSAGE OF A BILL THAT PROTECTS NONPROFIT ORGANIZATIONS FROM CLAWBACKS; MCN ALSO WORKED TO DEFEAT THE PROPOSAL TO REQUIRE PHOTO ID FOR VOTING. DURING 2012, MCN'S MINNESOTA BUDGET PROJECT SUPPORTED A BALANCED APPROACH TO STATE BUDGET SHORTFALLS, INCLUDING REVENUES RAISED FAIRLY, DEFENDED THE STATE'S PROPERTY TAX REFUND FOR RENTERS, AND WORKED IN OPPOSITION TO LEGISLATIVE PROPOSALS FOR CONSTITUTIONAL AMENDMENTS THAT WOULD HAVE SEVERELY IMPEDED THE STATE'S ABILITY TO FUND ITS PRIORITIES.NONPROFIT INSURANCE ADVISORS: MCN STARTED THE TAXABLE SUBSIDIARY TO SERVE THE INSURANCE NEEDS OF NONPROFIT ORGANIZATIONS BY IDENTIFYING AND BROKERING APPROPRIATE AND COST-EFFECTIVE COVERAGE. NONPROFIT INSURANCE ADVISORS IS WHOLLY OWNED BY MCN. MCN'S EQUITY IN NONPROFIT INSURANCE ADVISORS IS REFLECTED IN OTHER PROGRAM SERVICE REVENUE. NONPROFIT INSURANCE ADVISORS INCURRED A LOSS IN 2012 OF $88,423. 588727 -59020 2596914 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 1 38 0 1 30 1 1 1 0 0 0 0 1 1 0 0 0 0 X 23 23 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X SONDRA REIS 6516421904 2314 UNIVERSITY AVE W 20 ST PAUL MN 55114 KEITH PARKER 2.00 X X 0 0 0 MARSHA SHOTLEY 2.00 X X 0 0 0 ETHAN ROBERTS 2.00 X X 0 0 0 DAVID MARTY 2.00 X X 0 0 0 MARY JONES 2.00 X X 0 0 0 AMY BRUGH 1.00 0.50 X 0 0 0 MOLLY GREENMAN 1.00 X 0 0 0 RODOLFO GUTIERREZ 1.00 X 0 0 0 NANCY KLEEMAN 1.00 X 0 0 0 LORI SAROYA 1.00 X 0 0 0 LEONARD PRICE 1.00 X 0 0 0 JEANNE EDEVOLD LARSON 1.00 X 0 0 0 JOAN MACIK 1.00 X 0 0 0 JOSHUA WINTERS 1.00 X 0 0 0 KATHY POTTER 1.00 X 0 0 0 SHANNON ROBINSON 1.00 X 0 0 0 ALVINE SIAKA 1.00 X 0 0 0 SHEILA SMITH 1.00 X 0 0 0 SUSAN STRANDBERG 1.00 X 0 0 0 BOBBI CORDANO 1.00 X 0 0 0 TRACY FISCHMAN 1.00 X 0 0 0 CATHY MAES 1.00 X 0 0 0 EKTA PRAKASH 1.00 X 0 0 0 JON PRATT 40.00 1.00 X 127429 0 32498 SONDRA REIS 40.00 5.00 X 85510 0 26428 212939 0 58926 1 0 1 0 CENTER FOR NONPROFITS AND VOTING INC 89 SOUTH STREET STE 203 BOSTON MA 02111 PROGRAM DEVELOPMENT AND IMPLEMENTATION 211893 1 1140431 1140431 MEMBERSHIP DUES 900099 613625 613625 WORKSHOPS AND EDUCATIO 900099 351868 351868 ANNUAL CONFERENCE 900099 275848 275848 SPONSORSHIPS/MARKETING 511140 224344 199050 25294 PUBLICATIONS 900099 55774 55774 -36783 -36783 1484676 10148 8600 1548 8471 0 8471 8471 8471 2643726 1459382 42365 1548 88750 88750 274209 162637 88200 23372 964001 801062 113380 49559 53704 41798 8743 3163 149392 116272 24321 8799 88893 69185 14472 5236 11440 11440 448609 445567 2916 126 550 300 250 171813 155637 10019 6157 87005 68725 13423 4857 116573 92607 17599 6367 40750 33815 5158 1777 268637 253188 13710 1739 91 91 64839 50465 10555 3819 4356 4356 ANNUAL CONFERENCE 108422 108422 DUES AND SUBSCRIPTIONS 15699 12610 2322 767 96224 95874 251 99 3053957 2596914 341206 115837 756309 880684 798531 347719 29337 55736 129194 217106 11370 28255 54238 67725 579957 365746 275382 214211 13617 15805 -41796 -130219 2026182 1697022 61665 91327 80620 130718 142285 222045 X 570636 539713 1313261 935264 1883897 1474977 2026182 1697022 -410231 1311 0 X 0 1 X 1 0 X 2174774 1029174 2233571 904710 1140431 7482660 2174774 1029174 2233571 904710 1140431 7482660 3159253 4323407 29171 6632 5372 3728 18619 63522 7546182 7262376 0.57290 0.62670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6491 141043 147534 2449380 2596914 279846 69962 0 0 284746 280269 279876 279846 1124737 1687106 167688 128591 157392 147534 601205 71187 70067 69969 69962 281185 421778 37903 25212 36167 6491 105773 579957 365746 214211 214211 X 2653595 1311 17029 18340 2635255 8471 8471 2643726 3062515 17029 -8471 8558 3053957 0 3053957 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: MINNESOTA COUNCIL OF NONPROFITS HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A TAX-EXEMPT NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR TAXES IS REQUIRED. IN ADDITION, MCN QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(C) AND AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1) AND 170(B)(1)(A)(VI). THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. AS OF BOTH THE DATE OF ADOPTION, AND AS OF DECEMBER 31, 2012, THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009 AND STATE EXAMINATIONS FOR YEARS BEFORE 2009. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL INCOME FROM NIA REPORTED IN EXPENSES FOR FINANCIAL STATEMENTS 8,471. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL INCOME FROM NIA REPORTED IN EXPENSES FOR FINANCIAL STATEMENTS -8,471. 1 CENTER FOR NONPROFITS AND VOTING INC 89 SOUTH STREET SUITE 203 BOSTON MA 02111 204568862 501(C)(3) 47500 TO HELP THE GRANTEE ENCOURAGE AND MEASURE NONPROFITS' INVOLVEMENT IN NONPARTISAN VOTER ENGAGEMENT ACTIVITIES. 1 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: IN ADDITION TO SUBMITTING A FULL GRANT PROPOSAL AND PROPOSED GRANT BUDGET, EACH GRANTEE IS REQUIRED TO SUBMIT A COPY OF THEIR VERIFICATION FROM THE IRS OF THEIR 501(C)3 STATUS AND A COPY OF THEIR MOST RECENT AUDIT. REGULAR CHECK-INS WITH GRANTEES DURING THE GRANT PERIOD ARE USUAL. AT THE END OF THE GRANT PERIOD, A REPORT VERIFYING THE USE OF THE FUNDS WITHIN THE SPECIFICATIONS OF THE GRANT IS REQUIRED FROM ALL GRANTEES. X X 0 0 0 0 0 0 0 0 0 JON PRATT 126567 0 0 0 862 0 7210 0 27299 0 161938 0 0 0 NONPROFIT INSURANCE ADVISORS ENTITY OF WHICH CURRENT OFFICERS AND DIRECTORS SERVE AS OFFICERS 82157 RENT, INTEREST AND COMPENSATION OF SHARED EMPLOYEES 0 FORM 990, PART VI, SECTION A, LINE 1 THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE WHICH IS COMPRISED OF THE FIVE OFFICERS OF THE BOARD OF DIRECTORS (CHAIR, TWO VICE CHAIRS, SECRETARY AND TREASURER). THE EXECUTIVE COMMITTEE MEETS IN MONTHS THAT THE BOARD OF DIRECTORS DOES NOT. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO TAKE BINDING ACTION AS NECESSARY BETWEEN THE MEETINGS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 2 JON PRATT, SONDRA REIS, AND AMY BRUGH HAVE A BUSINESS RELATIONSHIP AS THEY ARE ALL ON THE BOARD OF DIRECTORS OF NONPROFIT INSURANCE ADVISORS, A SUBSIDIARY OF MINNESOTA COUNCIL OF NONPROFITS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS TWO CLASSES OF MEMBERS. THE VOTING CLASS IS COMPRISED OF OTHER NONPROFIT ORGANIZATIONS. THE NONVOTING CLASS IS COMPRISED OF OTHERS, SUCH AS VENDORS, CONSULTANTS, ACADEMICS, ETC. FORM 990, PART VI, SECTION A, LINE 7A THE VOTING CLASS OF MEMBERS ELECTS 14 OF THE 23 BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE RETURN IS FIRST REVIEWED BY THE ASSOCIATE DIRECTOR AND EXECUTIVE DIRECTOR. IT IS THEN REVIEWED AND RECOMMENDED FOR EXECUTIVE COMMITTEE APPROVAL DURING A FINANCE COMMITTEE MEETING. THEN THE EXECUTIVE COMMITTEE MEETS TO ACCEPT THE FINANCE COMMITTEE'S RECOMMENDATION. THE OTHER BOARD MEMBERS RECEIVE A COPY BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST STATEMENT IS COMPLETED ANNUALLY BY ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES. THE STATEMENT IS REVIEWED INITIALLY BY THE ASSOCIATE DIRECTOR, EXECUTIVE DIRECTOR, AND CHAIR. POTENTIAL CONFLICTS ARE THEN REVIEWED BY THE EXECUTIVE COMMITTEE. IF A CONFLICT ARISES, THE PARTIES ARE EXPECTED TO BRING IT TO THE ATTENTION OF THE BOARD OF DIRECTORS AND ARE RESTRICTED FROM VOTING AND DISCUSSION ON RELATED MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR BASED ON COMPARABILITY DATA. THE BOARD REVIEWS AND APPROVES A SALARY RANGE FOR THE ASSOCIATE DIRECTOR BASED ON COMPARABILITY DATA. THE ACTUAL SALARY AMOUNT FOR THE ASSOCIATE DIRECTOR IS SET BY THE EXECUTIVE DIRECTOR. THIS PROCESS IS COMPLETED AT THE BEGINNING OF EACH YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, ANNUAL REPORT, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G NONPROFIT VOTER ENGAGEMENT NETWORK: PROGRAM SERVICE EXPENSES 211,893. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 211,893. MINNSOTA BUDGET PROJECT: PROGRAM SERVICE EXPENSES 96,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,000. IMPACT INITIATIVE: PROGRAM SERVICE EXPENSES 53,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,000. PERFORMANCE MANAGEMENT LEADERSHIP INSTITUTE: PROGRAM SERVICE EXPENSES 47,444. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,444. AWARDS: PROGRAM SERVICE EXPENSES 12,120. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,120. OTHER: PROGRAM SERVICE EXPENSES 25,110. MANAGEMENT AND GENERAL EXPENSES 2,916. FUNDRAISING EXPENSES 126. TOTAL EXPENSES 28,152. NONPROFIT INSURANCE ADVISORS 2314 UNIVERSITY AVE W STE 20 ST PAUL MN 55114 453137316 BROKERING INSURANCE FOR NONPROFIT ORGANIZATIONS MN MINNESOTA COUNCIL OF NONPROFITS INC C 111332 219386 1.00000 1 1 0 0 1 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 NONPROFIT INSURANCE ADVISORS A 17071 GENERAL LEDGER NONPROFIT INSURANCE ADVISORS D 100000 GENERAL LEDGER NONPROFIT INSURANCE ADVISORS J NONPROFIT INSURANCE ADVISORS L NONPROFIT INSURANCE ADVISORS N NONPROFIT INSURANCE ADVISORS O 65087 GENERAL LEDGER NONPROFIT INSURANCE ADVISORS Q