2013-11-08T12:51:00-06:00 2012-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2012-01-01 410722696 CITIZENS LEAGUE CITI 6512930575 213 FOURTH STREET EAST NO 425 ST PAUL MN 55101 SEAN KERSHAW 6512930575 2013-11-01 1 JOHN J TAUER P00294068 6123764500 2012 2016-03-07 17:11:31Z SEAN KERSHAW 213 FOURTH STREET EAST NO 425 ST PAUL MN 55101 862077 0 X WWW.CITIZENSLEAGUE.ORG X 1952 MN BUILD CIVIC IMAGINATION & CAPACITY FOR PURPOSE OF EFFECTING CHANGE IN MINNESOTA PUBLIC POLICY. 17 17 12 1500 0 0 267596 835142 961336 11031 14302 10350 0 5554 1243234 862077 0 0 0 0 458804 557333 1813 0 57275 656474 520998 1117091 1078331 126143 -216254 767555 512143 195584 156426 571971 355717 X BUILD CIVIC IMAGINATION AND CAPACITY IN MINNESOTA BY FRAMING & PROPOSING SOLUTIONS TO PUBLIC POLICY PROBLEMS, DEVELOPING CIVIC LEADERS IN ALL GENERATIONS WHO CAN GOVERN FOR THE COMMON GOOD & ORGANIZING THE INDIVIDUAL & INSTITUTIONAL RELATIONSHIPS NECESSARY TO ACHIEVE THESE GOALS. 0 0 747384 0 11031 CITIZENS LEAGUE: CITIZENS LEAGUE POLICY RECOMMENDATIONS ARE THE RESULT OF PROCESSES THAT BRING TOGETHER CITIZENS AND STAKEHOLDERS TO STUDY THE FACTS, DEBATE THE POSSIBILITIES, AND DEVELOP INNOVATIVE AND EFFECTIVE WAYS OF FRAMING AND ADDRESSING POLICY PROBLEMS.OUR WORK IS BASED ON A SET OF CIVIC GUIDELINES, INCLUDING: THOSE IMPACTED BY A PROBLEM HELP TO DEFINE AND SOLVE THE PROBLEM, AND EVERYONE INVOLVED MUST BRING THEIR RESOURCES (TIME, MONEY, RELATIONSHIPS, ETC.) TO HELP ADVANCE SOLUTIONS. SEE MORE AT: HTTP://WWW.CITIZENSLEAGUE.ORG/WHAT/POLICY/#STHASH.7VLAVI46.DPUF 28559 0 0 HIGHER EDUCATION: HIGHER EDUCATION HAS ALWAYS CONTRIBUTED TO MINNESOTA'S CAPACITY TO BE A STATE THAT "WORKS" AND CAN SOLVE PROBLEMS. IN OUR CURRENT KNOWLEDGE-BASED ECONOMY, HIGHER EDUCATION IS MORE IMPORTANT THAN EVER. THE CITIZENS LEAGUE, IN PARTNERSHIP WITH THE BUSH FOUNDATION, IS EMBARKING ON A MULTI-PHASE EFFORT TO DEVELOP AND ADVANCE A SET OF RECOMMENDATIONS TO ACHIEVE THE GOALS OF HIGHER EDUCATION. SEE MORE AT: HTTP://WWW.CITIZENSLEAGUE.ORG/WHAT/POLICY/#STHASH.PF6FUL5T.DPUF 4900 0 0 PATHWAY TO PROSPERITY: POVERTY IN MINNESOTA IS A CATCH-22: WHAT YOU NEED MOST IS WHAT YOU DON'T HAVE -- MONEY AND CONNECTIONS -- AND THE LEGAL PATHWAYS TO GET MORE MONEY AND CONNECTIONS FORCE YOU TO LOSE MORE RESOURCES THAN YOU GAIN THROUGH INCREASED EARNINGS. THE CITIZENS LEAGUE IS WORKING WITH COMMUNITY PARTNERS TO IDENTIFY IDEAS AND TOOLS THAT WOULD FUNDAMENTALLY ADDRESS THE CATCH-22S INHERENT IN THIS APPROACH. FOLLOW THE LINK ABOVE FOR MORE INFORMATION AND TO FIND OUT HOW TO GET INVOLVED WITH THIS PROJECT. SEE MORE AT: HTTP://WWW.CITIZENSLEAGUE.ORG/WHAT/POLICY/#STHASH.PF6FUL5T.DPUF 2000 0 0 HEALTH ENGAGEMENT: MORE THAN 30 YEARS AGO, THE CITIZENS LEAGUE BEGAN TO FOCUS ON POLICIES TO MAKE COST AND QUALITY MORE CENTRAL FACTORS IN THE DELIVERY OF MEDICAL CARE AND BEGAN TO IDENTIFY INCENTIVES NEEDED FOR THAT TO HAPPEN. IN THE 1980S, THE CITIZENS LEAGUE EXPANDED ITS FOCUS TO HEALTH CARE ACCESS AND PRODUCED A MAJOR PIECE OF WORK (PDF) IN 1987 THAT OUTLINED THE TYPE OF SYSTEM THAT BECAME MINNESOTACARE IN 1992. SEE MORE AT: HTTP://WWW.CITIZENSLEAGUE.ORG/WHAT/POLICY/ADVANCEMENT/HEALTH/#STHASH.VQFQEZNG.DPUF 1950 0 0 ENERGY: WITH THE PARTICIPATION AND ENCOURAGEMENT OF LEADERS IN MANY ORGANIZATIONS, THE CITIZENS LEAGUE WILL SERVE AS NEUTRAL CONVENER, BRINGING TOGETHER MINNESOTANS FROM BUSINESSES, ELECTRICAL COMPANIES, ENVIRONMENTAL ORGANIZATIONS, AND UNAFFILIATED CITIZENS. SEE MORE AT: HTTP://WWW.CITIZENSLEAGUE.ORG/WHAT/POLICY/ADVANCEMENT/ENERGY/INDEX.PHP#STHASH.C3PTHXQB.DPUF 3950 784793 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 22 0 12 1 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MN X SEAN KERSHAW 6512930575 213 FOURTH STREET EAST NO 425 ST PAUL MN 55101 NENA STREET 2.00 X X 0 0 0 CLAUDIA DENGLER 2.00 X X 0 0 0 JEFF PETERSON 2.00 X X 0 0 0 BOB JOSEPHSON 2.00 X X 0 0 0 ADAM ABDISALAM 0.50 X 0 0 0 BRIAN BELL 0.50 X 0 0 0 DUANE BENSON 0.50 X 0 0 0 EMMETT COLEMAN 0.50 X 0 0 0 BRIGHT DORNBLASER 0.50 X 0 0 0 WARD EINESS 0.50 X 0 0 0 MICHELE ENGDAHL 0.50 X 0 0 0 RONDI ERICKSON 0.50 X 0 0 0 JENNIFER GODINEZ 0.50 X 0 0 0 KEVIN GOODNO 0.50 X 0 0 0 PEGGY GUNN 0.50 X 0 0 0 TESS HOHMAN 0.50 X 0 0 0 ZACH PETTUS 0.50 X 0 0 0 LISA PISKOR 0.50 X 0 0 0 IRENE QUARSHIE 0.50 X 0 0 0 TOM TEIGEN 0.50 X 0 0 0 DIANE TRAN 0.50 X 0 0 0 DONNA ZIMMERMAN 0.50 X 0 0 0 SEAN KERSHAW 40.00 X 125211 0 22036 125211 0 22036 1 0 0 0 0 264312 570830 835142 SEMINARS/BREAKFAST 900099 11031 11031 11031 10350 10350 MISCELLANEOUS 900099 5554 5554 5554 862077 11031 0 15904 147246 104839 34161 8246 346727 246870 80440 19417 5678 4043 1317 318 21763 15495 5049 1219 35919 25575 8333 2011 192333 186049 4514 1770 10259 10259 75948 75948 45995 35253 3127 7615 34906 28909 1522 4475 27180 19352 6306 1522 18918 18684 234 73472 69834 3638 9287 9287 19677 14001 4575 1101 MEMBERSHIPS AND REGISTR 6881 5505 1376 MISCELLANEOUS 6142 125 308 5709 1078331 784793 236263 57275 259537 271009 144107 170150 312500 35989 187594 152599 51411 34995 767555 512143 66652 61472 21100 14150 21561 12126 67117 52049 19154 16629 195584 156426 X 79547 133800 492424 221917 571971 355717 767555 512143 -216254 0 X 0 1 X 1 0 X 1099803 712928 1239510 1219990 835142 5107373 1099803 712928 1239510 1219990 835142 5107373 1111401 3995972 12109 10421 11345 10807 10350 55032 5554 5554 5167959 93630 0.77320 0.98970 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: SCHEDULE A, PART I AND PART II - CHANGE IN PUBLIC CHARITY STATUS ELECTION: IN ITS ORIGINAL DETERMINATION LETTER ISSUED BY THE IRS IN 1953, CITIZENS LEAGUE WAS GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) AND WAS CLASSIFIED AS A PUBLIC CHARITY UNDER SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE. OVER THE YEARS, CITIZENS LEAGUE HAS MATURED AND THE ACTIVITIES HAVE CHANGED. CITIZENS LEAGUE HAS REPORTED AS A 509(A)(2) ORGANIZATION ON ITS ANNUAL FORM 990 INDICATING IT IS NOT A PRIVATE FOUNDATION BECAUSE IT NORMALLY RECEIVES (1) MORE THAN 33 1/3% OF ITS SUPPORT FROM CONTRIBUTIONS, MEMBERSHIP FEES, AND GROSS RECEIPTS FROM ACTIVITIES RELATED TO ITS EXEMPT FUNCTIONS, AND (2) NO MORE THAN 33 1/3% OF ITS SUPPORT FROM GROSS INVESTMENT INCOME AND UNRELATED BUSINESS TAXABLE INCOME; HOWEVER CLASSIFICATION UNDER SECTION 509(A)(1) IS MORE CLOSELY ALIGNED AS THE ORGANIZATION'S REVENUES PRIMARILY CONSIST OF CHARITABLE CONTRIBUTIONS. CITIZENS LEAGUE ELECTED TO CHANGE THE PUBLIC CHARITY STATUS REPORTED IN SCHEDULE A, PART I FROM 509(A)(2) TO 509(A)(1) AND ELECTED TO COMPLETE THE PUBLIC SUPPORT TEST IN SCHEDULE A, PART II FOR THE 2012 TAX YEAR AND SUBSEQUENT YEARS. THE PUBLIC SUPPORT PERCENTAGE REPORTED IN SCHEDULE A, PART II, LINE 15 IS BASED ON THE FORMERLY USED SCHEDULE A, PART III PUBLIC SUPPORT TEST CALCULATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 0 0 0 0 1 1232 0 0 1232 0 PART IV, SUPPLEMENTAL INFORMATION: SCHEDULE C, PART II-B, LINE 1B AND 1G: A STAFF MEMBER MET WITH DEPARTMENT HEADS TO DISCUSS THE ANTI-POVERTY PROGRAMS AND ELECTION REFORM INITIATIVES OF THE CITIZENS LEAGUE. TIME WAS SPENT 50/50 FOR THESE TWO ACTIVITIES. 0 1 X 187594 152599 34995 34995 CAPITAL LEASE OBLIGATION 16629 16629 X 1024276 162199 162199 862077 0 862077 1240530 162199 162199 1078331 0 1078331 PART IV, LINE 2B: THE ORGANIZATION ENTERED INTO A FISCAL AGENT AGREEMENT IN 2009 WITH A SMALL PUBLIC POLICY ORGANIZATION. DURING THE YEARS ENDED DECEMBER 31, 2012 AND 2011, THE ORGANIZATION RECEIVED CONTRIBUTIONS SOLICITED BY THE SPONSOREE AND PAID EXPENSES FROM CONTRIBUTIONS COLLECTED ON BEHALF AND UNDER THE DIRECTIVE OF THE SPONSOREE. THE CONTRIBUTIONS AND RELATED EXPENSES ARE NOT RECORDED IN THE STATEMENT OF ACTIVITIES. AS OF DECEMBER 31, 2012 AND 2011, THE ORGANIZATION HELD $12,126 AND $21,561, RESPECTIVELY, IN FUNDS REMAINING FROM THIS FISCAL SPONSORSHIP AGREEMENT. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: CITIZENS LEAGUE IS A QUALIFIED TAX-EXEMPT NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS AND IS THEREFORE EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION FOLLOWS GUIDANCE REGARDING THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE IMPLEMENTATION OF THIS GUIDANCE HAD NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2008 THROUGH 2010 ARE OPEN TO EXAMINATION BY FEDERAL AUTHORITIES. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE CONSISTS OF THE IMMEDIATE PAST CHAIR, CHAIR, VICE CHAIR, SECRETARY, TREASURER, THE CHAIRS OF ANY STANDING COMMITTEES, UP TO THREE DIRECTORS DESIGNATED BY THE CHAIR AND THE EXECUTIVE DIRECTOR, AS A NON-VOTING MEMBER. ITS PRINCIPAL RESPONSIBILITIES ARE TO PLAN, COORDINATE AND INTEGRATE PROGRAMS TO ACHIEVE THE CITIZENS LEAGUES STRATEGIC COMMITMENTS. FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON WHO SATISFIES MEMBERSHIP CRITERIA SHALL BE ELIGIBLE FOR MEMBERSHIP AND MAY BECOME A MEMBER BY SUBMITTING A MEMBERSHIP FORM IN WHICH THE INDIVIDUAL ATTESTS TO MEETING THE MEMBERSHIP QUALIFICATIONS AND PROVIDES CONTACT INFORMATION INCLUDING A MAILING ADDRESS. MEMBERS CONSIST OF INDIVIDUALS, HOUSEHOLDS AND STUDENT/COMMUNITIES. INDIVIDUAL MEMBERSHIP SHALL CONSIST OF PERSONS WHO SUBSCRIBE TO THE PURPOSES OF THE CITIZENS LEAGUE AND WHO PAY THE ANNUAL MEMBERSHIP DUES ESTABLISHED BY THE BOARD OF DIRECTORS. HOUSEHOLD MEMBERSHIP SHALL CONSIST OF MULTIPLE MEMBERS WITHIN ONE HOUSEHOLD, INCLUDING SPOUSES AND PARTNERS, WHO JOINTLY SUBSCRIBE TO THE PURPOSES OF THE CITIZENS LEAGUE AND WHO PAY DUES ESTABLISHED BY THE BOARD OF DIRECTORS. EACH MEMBER OF AN IMMEDIATE FAMILY SHALL BE ENTITLED TO ALL OF THE PRIVILEGES OF MEMBERSHIP. STUDENT/COMMUNITY MEMBERSHIP CONSISTS OF PERSONS FORMALLY ENROLLED IN AN UNDERGRADUATE OR GRADUATE COURSE OF STUDIES AT AN ACCREDITED PUBLIC OR PRIVATE INSTITUTION OF HIGHER EDUCATION, OR WHOSE ANNUAL INCOME PREVENTS THEM FROM JOINING THE CITIZENS LEAGUE AT THE INDIVIDUAL MEMBERSHIP RATE, WHO SUBSCRIBE TO THE PURPOSES OF THE CITIZENS LEAGUE AND WHO PAY ANNUAL MEMBERSHIP DUES ESTABLISHED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL ELECTION. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 AND SCHEDULES ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND PROVIDED ELECTRONICALLY TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENT BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, DIRECTORS, OFFICERS, EMPLOYEES AND STUDY COMMITTEE CHAIRS WHO CAN INFLUENCE THE ACTIONS OF THE CITIZENS LEAGUE ARE ALL REQUIRED TO SUBMIT A CONFLICT OF INTEREST FORM EACH YEAR. DISCLOSURE IN THE ORGANIZATION SHOULD BE MADE TO THE CHIEF EXECUTIVE OFFICER (OR IF HE/SHE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR). DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR (OR IF HE/SHE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR). THE BOARD, OR A DULY CONSTITUTED COMMITTEE THEREOF, SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR AND REASONABLE TO THE CITIZENS LEAGUE. THE DECISION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION. ALL PROCEEDINGS ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A AS PART OF EACH YEAR'S ANNUAL BUDGET, FUNDS MAY BE SET ASIDE FOR EMPLOYEE BASE PAY ADJUSTMENTS AND PERFORMANCE BASE PAY INCREASES. THE DISTRIBUTION OF THESE FUNDS IN THE FOLLOWING YEAR WILL BE BASED ON THEIR AVAILABILITY, THE APPROVAL OF THE BOARD AND THE PERFORMANCE OF THE INDIVIDUAL STAFF MEMBER TOWARD ACHIEVING THEIR INDIVIDUAL WORK PLAN GOALS. STAFF BASE PAY WILL BE BENCHMARKED PERIODICALLY AGAINST INDUSTRY-SPECIFIC INFORMATION IN MINNESOTA, E.G. THE MINNESOTA NONPROFIT SALARY AND BENEFITS SURVEY BY THE MINNESOTA COUNCIL OF NONPROFITS. THIS PROCESS WILL TAKE INTO ACCOUNT THE ACTUAL WORK REQUIREMENTS OF EACH POSITION, THE CITIZENS LEAGUE POSITION WITHIN THE MARKET RANGE AND THE EXPERTISE OF THE INDIVIDUAL EMPLOYEE. PERFORMANCE BASED PAY INCREASES, BASED ON THE ACHIEVEMENT OF WORK PLAN OBJECTIVES AND BOARD OR EXECUTIVE COMMITTEE APPROVAL OF A BUDGET FOR THESE USES MAY ACCOMPANY THE EMPLOYEE EVALUATION AND REVIEW. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN BY THE EXECUTIVE COMMITTEE IN JUNE, 2012 FOR THE EXECUTIVE DIRECTOR, S. KERSHAW. FORM 990, PART VI, SECTION C, LINE 19 CITIZENS LEAGUE FINANCIAL STATEMENTS, BUDGET REPORTS AND BY-LAWS ARE AVAILABLE VIA THE ORGANIZATION'S WEBSITE. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. ADDITIONAL INFORMATION PERTAINING TO THE ORGANIZATION'S VOLUNTEERS FORM 990, PART I, LINE 6 THE CITIZENS LEAGUE ENDED 2012 WITH MORE THAN 2,200 MEMBERS. MEMBERS ADVANCE THE WORK OF THE CITIZENS LEAGUE BY PROVIDING THE FINANCIAL AND HUMAN CAPACITY NEEDED TO DO OUR WORK AND FULFILL OUR MISSION. OVER THE COURSE OF THE YEAR WE ENGAGED OVER 10,000 INDIVIDUAL PARTICIPANTS IN EVENTS AND COMMUNITY GATHERINGS, COMMITTEE MEETINGS, AND OTHER ACTIVITIES THAT SUPPORTED THE ADVANCEMENT OF OUR MISSION TO IDENTIFY, FRAME, AND PROPOSE SOLUTIONS TO PUBLIC POLICY PROBLEMS; DEVELOP CIVIC LEADERS IN ALL GENERATIONS WHO CAN GOVERN FOR THE COMMON GOOD; AND, ORGANIZE THE INDIVIDUAL AND INSTITUTIONAL RELATIONSHIPS NECESSARY TO ACHIEVE OUR GOALS. DURING THE 2012 TAX YEAR, INDIVIDUALS PARTICIPATED IN OUR WORK AND VOLUNTEERED FOR A TOTAL OF 16,328 HOURS. THE CITIZENS LEAGUE TRACKS PARTICIPATION HOURS ON A MONTHLY BASIS BY RECORDING EVENT AND MEETING ATTENDANCE, COMMITTEE WORK, AND ANY OTHER TIME THAT A NON-STAFF MEMBER SPENDS DOING CITIZENS LEAGUE RELATED WORK AND ACTIVITIES.