2012-08-13T07:14:08-05:00 2011-12-31 450250958 EIDE BAILLY LLP 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 554027033 990 2011-01-01 363501477 MINNESOTA COUNCIL OF NONPROFITS INC MINN 6516421904 2314 UNIVERSITY AVE WEST NO 20 ST PAUL MN 55114 SONDRA REIS 6516421904 2012-08-09 1 KIM HUNWARDSEN CPA P00484560 6122536500 2012-08-09 2011 2016-02-24 21:20:13Z JON PRATT 2314 UNIVERSITY AVE WEST NO 20 ST PAUL MN 55114 2332920 0 X WWW.MINNESOTANONPROFITS.ORG X 1986 MN INFORM, PROMOTE, CONNECT AND STRENGTHEN INDIVIDUAL NONPROFITS AND THE NONPROFIT SECTOR 23 23 30 359 14710 -6168 2233571 904710 1445282 1424482 5372 2839 0 889 3684225 2332920 160338 35500 0 0 1589554 1601083 0 0 82685 1255054 1366788 3004946 3003371 679279 -670451 2800413 2026182 246329 142285 2554084 1883897 X THE MINNESOTA COUNCIL OF NONPROFITS INFORMS, PROMOTES, CONNECTS AND STRENGTHENS INDIVIDUAL NONPROFITS AND THE NONPROFIT SECTOR. 1 0 955936 1000 694577 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 2011, MCN SPONSORED 82 WORKSHOPS AND CONFERENCES ON A WIDE RANGE OF TOPICS, INCLUDING FINANCIAL MANAGEMENT, HUMAN RESOURCES, FUNDRAISING, COMMUNICATIONS AND LEADERSHIP. MCN ALSO HOSTS EIGHT FREE NETWORKING SESSIONS EACH MONTH ON MANAGEMENT, HUMAN RESOURCES AND COMMUNICATIONS IN THE TWIN CITIES AND NORTHEAST, CENTRAL AND SOUTHERN MINNESOTA. MCN SAW RECORD ATTENDANCE OF OVER 840 PEOPLE AT ITS 2011 NONPROFIT TECHNOLOGY AND COMMUNICATIONS CONFERENCE. OVER 1000 PARTICIPANTS FROM AROUND THE STATE TOOK PART IN THE 2011 MCN 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 2011, MCN ALSO CONTINUED ITS ROLE AS A PUBLISHER, RELEASING THE 2012 MINNESOTA GRANTS DIRECTORY AND NONPROFIT NEWS, A QUARTERLY PRINT NEWSLETTER PROVIDING INFORMATION ON SECTOR TRENDS AND NEW RESOURCES. 779241 34500 17175 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 2011, MCN OFFERED A SUBSTANTIAL PUBLIC POLICY TRAINING AND INFORMATION SERIES ATTENDED BY MORE THAN 900 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. IN 2011, MCN ALSO LAUNCHED THE SPEAK UP CAMPAIGN, A STATEWIDE COORDINATED EFFORT TO ENCOURAGE AND SUPPORT NONPROFIT ORGANIZATIONS TO MEET WITH THEIR STATE LEGISLATORS IN THEIR DISTRICTS TO DISCUSS THE IMPACT OF THEIR WORK IN THE COMMUNITY. MCN ALSO INCREASES THE ABILITY OF NONPROFITS TO BE INVOLVED IN NONPARTISAN CIVIC ENGAGEMENT ACTIVITIES; IN 2011, THE FOCUS WAS ON REDISTRICTING AND GET-OUT-THE-VOTE ACTIVITIES INCLUDING COMMUNITY EDUCATION RELATED TO THE IMPLEMENTATION OF RANKED CHOICE VOTING IN ST. PAUL. IN 2011, MCN FACILITATED THE TRANSITION OF NONPROFIT VOTE (FORMERLY KNOWN AS THE NONPROFIT VOTER ENGAGEMENT NETWORK), A NATIONAL INITIATIVE DEDICATED TO EXPANDING THE ROLE OF AMERICA'S NONPROFITS IN NONPARTISAN CIVIC ENGAGEMENT ACTIVITIES, TO ANOTHER ORGANIZATION AFTER HAVING SUPPORTED ITS DEVELOPMENT AND GROWTH SINCE 2005. NONPROFIT VOTE HELPS NONPROFIT ASSOCIATIONS AND COALITIONS IN MANY STATES BY PROVIDING RESOURCES, TOOLS AND TRAININGS. 440764 725865 MEMBER SERVICES: IN 2011, 2,055 CHARITABLE ORGANIZATIONS CONTRIBUTED DUES TO SUPPORT MCN'S WORK. MEMBERS RECEIVE DISCOUNTS ON PUBLICATIONS, WORKSHOPS AND CONFERENCES AND CAN PARTICIPATE IN SPECIAL COST-SAVING PROGRAMS. IN 2011, MCN ALSO LAUNCHED A NEW WEBSITE OFFERING A MEMBER'S RESOURCES SECTION THAT INCLUDES ACCESS TO THE NONPROFIT LEGAL HANDBOOK AND ARCHIVES OF PAST PRINT AND ELECTRONIC NEWSLETTERS. MCN ALSO HOSTED ITS FIRST-EVER MEMBER APPRECIATION MONTH IN AUGUST 2011, WHERE IT CELEBRATED MEMBERS AT SPECIAL NETWORKING EVENTS AND BY MAKING PERSONAL PHONE CALLS TO EACH MEMBER ORGANIZATION. 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. 421586 -26337 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 2011, MCN CONTINUED TO DISSEMINATE ITS ANNUAL MINNESOTA NONPROFIT ECONOMY REPORT 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 2011, 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 2011 WAS PASSAGE OF A BILL ALIGNING STATE FINANCIAL REPORTING REQUIREMENTS WITH THE FEDERAL IRS FORM 990. PREVIOUSLY, DIFFERENCES IN FINANCIAL REPORTING REQUIREMENTS MADE ADDITIONAL WORK FOR NONPROFITS AND REDUCED CLARITY FOR THE PUBLIC. DURING 2011, 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 2011 OF $41,796. 421586 -26337 2597527 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 0 0 0 0 0 0 1 1 1 0 0 1 31 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 X KEITH PARKER 2.00 X X 0 0 0 CANDICE HARSHNER 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 PHAM THI HOA 2.00 X X 0 0 0 AMY BRUGH 1.00 X 0 0 0 STEPHEN NAGLE 1.00 X 0 0 0 MOLLY GREENMAN 1.00 X 0 0 0 RODOLFO GUTIERREZ 1.00 X 0 0 0 MARY JONES 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 MARSHA SHOTLEY 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 DR ALVINE SIAKA 1.00 X 0 0 0 SHEILA SMITH 1.00 X 0 0 0 SUSAN STRANDBERG 1.00 X 0 0 0 MIHAILO TEMALI 1.00 X 0 0 0 JON PRATT 40.00 X 122202 0 33119 SONDRA REIS 40.00 X 84669 0 24819 206871 0 57938 1 0 1 0 CENTER FOR NONPROFITS AND VOTING INC 89 SOUTH STREET STE 203 BOSTON MA 02111 PROGRAM DEVELOPMENT AND IMPLEMENTATION 221134 1 904710 904710 MEMBERSHIP DUES 900099 597176 597176 WORKSHOPS AND EDUCATIO 900099 345266 345266 ANNUAL CONFERENCE 900099 249862 249862 SPONSORSHIPS/MARKETING 511140 198797 185595 13202 CONSULTING 541610 33108 33108 273 273 1424482 2839 619 2220 889 0 889 889 889 2332920 1411280 14710 2220 35500 35500 267220 158412 86021 22787 1017834 881969 106094 29771 51164 41422 7649 2093 177182 143446 26489 7247 87683 70988 13109 3586 406076 388553 16289 1234 1594 1594 203114 192072 6859 4183 81792 69394 9735 2663 113305 91732 16939 4634 87092 79748 6611 733 250938 239563 10909 466 32 32 60019 48591 8973 2455 3723 3723 ANNUAL CONFERENCE 135019 135019 DUES AND SUBSCRIPTIONS 15905 12988 2408 509 8179 6536 1319 324 3003371 2597527 323159 82685 1243369 756309 1155970 798531 36847 29337 129194 34327 11370 39337 54238 576626 301244 277210 275382 13353 13617 0 -41796 2800413 2026182 109206 61665 137123 80620 246329 142285 X 805327 570636 1748757 1313261 2554084 1883897 2800413 2026182 X -670451 264 X 0 1 1 X 0 X 2668256 2174774 1029174 2233571 904710 9010485 2668256 2174774 1029174 2233571 904710 9010485 3314660 5695825 33487 29171 6632 5372 2839 77501 9087986 6461839 0.62670 0.65060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36167 121225 157392 2440135 2597527 279876 69969 0 0 301161 284746 280269 279876 1146052 1719078 107563 167688 128591 157392 561234 75290 71187 70067 69969 286513 429770 55405 37903 25212 36167 154687 576626 301244 275382 275382 2332920 3003371 -670451 264 264 -670187 2772710 264 1293626 1293890 1478820 854100 854100 2332920 3003371 0 3003371 0 3003371 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION TOPIC ASC 740-10 (PREVIOUSLY FINANCIAL INTERPRETATION NO 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES). 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, 2011, 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 2008 AND STATE EXAMINATIONS FOR YEARS BEFORE 2008. PART XII, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS REPORTED IN REVENUE FOR FINANCIAL STMT 1,293,626. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS REPORTED IN FUND BALANCE FOR FINANCIAL STATEMENTS 854,100. 1 COALITION ON HOMELESSNESS AND HOUSING IN OHIO 175 S THIRD ST STE 250 COLUMBUS OH 43215 311189029 501(C)(3) 20000 TO HELP THE GRANTEE ENCOURAGE AND MEASURE NONPROFITS' INVOLVEMENT IN NONPARTISAN VOTER ENGAGEMENT ACTIVITIES. CENTER FOR NONPROFITS AND VOTING INC 89 SOUTH STREET SUITE 203 BOSTON MA 02111 204568862 501(C)(3) 10000 TO HELP THE GRANTEE ENCOURAGE AND MEASURE NONPROFITS' INVOLVEMENT IN NONPARTISAN VOTER ENGAGEMENT ACTIVITIES. 2 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 X 0 0 0 0 0 0 0 0 0 JON PRATT 121594 0 0 0 608 0 6408 0 28802 0 157412 0 0 0 NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 MINNESOTA COUNCIL OF NONPROFITS STARTED A TAXABLE SUBSIDIARY, NONPROFIT INSURANCE ADVISORS, ON NOVEMBER 1, 2011. NONPROFIT INSURANCE ADVISORS, AN INSURANCE AGENCY, IS WHOLLY OWNED BY THE MINNESOTA COUNCIL OF NONPROFITS. NONPROFIT INSURANCE ADVISORS SEPARATELY FILES IRS FORM 1120. MINNESOTA COUNCIL OF NONPROFIT'S EQUITY IN NONPROFIT INSURANCE ADVISORS IS REFLECTED AS PROGRAM REVENUE AND INCLUDED IN OTHER PROGRAM SERVICE REVENUE. NONPROFIT INSURANCE ADVISORS INCURRED A LOSS IN 2011 OF $41,796, THUS THE NEGATIVE AMOUNT IN OTHER PROGRAM REVENUE. 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. FORM 990, PART VII: IN ADDITION TO THE HOURS SERVED AT THE MINNESOTA COUNCIL OF NONPROFITS, INC., SONDRA REIS SERVED AN AVERAGE OF 5 HOURS PER WEEK AT NONPROFIT INSURANCE ADVISORS FOR NOVEMBER AND DECEMBER 2011. BETWEEN BOTH ORGANIZATIONS, SONDRA SERVED AN AVERAGE OF 40 HOURS PER WEEK. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 264. 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 3327 235527 1.00000 1 1 0 1 0 0 0 0 1 0 1 0 1 1 0 1 0 0 NONPROFIT INSURANCE ADVISORS A 1508 GENERAL LEDGER NONPROFIT INSURANCE ADVISORS B NONPROFIT INSURANCE ADVISORS D 140000 GENERAL LEDGER NONPROFIT INSURANCE ADVISORS I NONPROFIT INSURANCE ADVISORS K NONPROFIT INSURANCE ADVISORS M NONPROFIT INSURANCE ADVISORS N NONPROFIT INSURANCE ADVISORS P