Form 990 for tax year 2024
Filed by MINNESOTA CONTINUING LEGAL EDUCATION.
Totals
- Total revenue
- $6,611,194
- Total expenses
- $6,814,760
- Contributions and grants received
- $0
- Grants paid
- $62,649
- Program service revenue
- $6,293,155
- Investment income
- $305,096
- Other revenue
- $12,943
- Total assets, end of year
- $14,077,442
- Total liabilities, end of year
- $5,957,263
- Net assets or fund balances, end of year
- $8,120,179
- Program services expenses (Part IX)
- $6,038,677
- Management and general expenses
- $776,083
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $6,038,677
Program services were 88.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: SEMINARS
total $4,648,778 · related or exempt $4,648,778
-
2b · Program service revenue: PUBLICATIONS
total $984,137 · related or exempt $984,137
-
2c · Program service revenue: WEBCASTS
total $660,240 · related or exempt $660,240
-
3 · Investment income
total $305,096 · excluded $305,096
-
11a · Other revenue: MISC INCOME
total $12,943 · excluded $12,943
-
11e · Other revenue, total
$12,943
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $10,000 · program services $10,000
-
2 · Grants to domestic individuals
total $52,649 · program services $52,649
-
5 · Compensation of officers, directors and key employees
total $391,505 · program services $317,118 · management and general $74,387
-
7 · Other salaries and wages
total $2,171,374 · program services $1,758,813 · management and general $412,561
-
8 · Pension plan contributions
total $204,573 · program services $165,704 · management and general $38,869
-
9 · Other employee benefits
total $461,287 · program services $373,620 · management and general $87,667
-
10 · Payroll taxes
total $181,540 · program services $147,047 · management and general $34,493
-
11c · Fees: accounting
total $32,744 · program services $27,832 · management and general $4,912
-
11f · Fees: investment management
total $17,568 · management and general $17,568
-
12 · Advertising and promotion
total $593,293 · program services $593,293
-
13 · Office expenses
total $530,466 · program services $519,375 · management and general $11,091
-
14 · Information technology
total $299,351 · program services $254,448 · management and general $44,903
-
16 · Occupancy
total $205,259 · program services $175,356 · management and general $29,903
-
17 · Travel
total $108,408 · program services $108,408
-
19 · Conferences, conventions and meetings
total $561,284 · program services $561,284
-
20 · Interest
total $2,387 · program services $2,029 · management and general $358
-
22 · Depreciation, depletion and amortization
total $90,742 · program services $85,297 · management and general $5,445
-
23 · Insurance
total $28,639 · program services $24,343 · management and general $4,296
-
24a · Other expenses: MEALS AND BEVERAGES
total $505,891 · program services $505,891
-
24b · Other expenses: BANK AND CREDIT CARD FE
total $200,489 · program services $200,489
-
24c · Other expenses: HONORARIUM
total $94,048 · program services $94,048
-
24d · Other expenses: OTHER EXP
total $71,263 · program services $61,633 · management and general $9,630
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $317,816 · end of year $315,317
-
4 · Accounts receivable
beginning of year $967,871 · end of year $1,807,291
-
8 · Inventories for sale or use
beginning of year $23,221 · end of year $28,319
-
9 · Prepaid expenses and deferred charges
beginning of year $217,251 · end of year $382,201
-
10a · Land, buildings and equipment: cost or other basis
$7,548,209
-
10b · Land, buildings and equipment: accumulated depreciation
$4,549,794
-
10c · Land, buildings and equipment, net
beginning of year $570,909 · end of year $2,998,415
-
11 · Investments: publicly traded securities
beginning of year $7,776,655 · end of year $6,019,831
-
15 · Other assets
beginning of year $2,940,185 · end of year $2,526,068
-
17 · Accounts payable and accrued expenses
beginning of year $250,195 · end of year $476,744
-
19 · Deferred revenue
beginning of year $1,416,593 · end of year $1,463,051
-
25 · Other liabilities
beginning of year $3,012,724 · end of year $4,017,468
-
27 · Net assets without donor restrictions
beginning of year $8,134,396 · end of year $8,120,179
Mission and programs · 2024
Mission
OUR MISSION IS TO PROVIDE FOR AND ENCOURAGE THE CONTINUING EDUCATION OF ALL MINNESOTA LAWYERS THROUGH THE DEVELOPMENT OF A COMPREHENSIVE VARIETY OF SERVICES: SEMINARS AND SEMINAR MATERIALS, BOOKS AND THEIR SUPPLEMENTS, PERIODICAL SERVICES & INDEXES.
-
MINNESOTA CONTINUING LEGAL EDUCATION OFFERS LIVE SEMINARS - IN-PERSON AND ONLINE - TO BENEFIT THE MEMBERS OF THE PROFESSION IN MINNESOTA. DURING THE 2024/2025 FISCAL YEAR, THERE WERE 12,817 SEMINAR PURCHASES. MINNESOTA CONTINUING LEGAL EDUCATION OFFERS WEBCASTS - LIVE AND ON DEMAND - TO BENEFIT THE MEMBERS OF THE PROFESSION IN MINNESOTA. DURING THE 2024/2025 FISCAL YEAR, THERE WERE 28,345 WEBCAST PURCHASES.
Expenses $4,859,948 · Grants $62,649 · Revenue $5,309,018
-
MINNESOTA CONTINUING LEGAL EDUCATION OFFERS PUBLICATIONS TO ITS MEMBERS RELATED TO THE MINNESOTA LEGAL PROFESSION. DURING THE 2024/2025 FISCAL YEAR, THERE WERE 15,247 PUBLICATIONS PURCHASES. PUBLICATIONS INCLUDE MANUALS (BOTH HARD COPY AND ELECTRONIC), EFORMS, ANNOTATED DOCUMENTS, AUTOMATED DOCUMENT SYSTEMS, SUMMARY GUIDES AND LEGAL QUICK SHEETS.
Expenses $1,178,729 · Revenue $984,137
As filed on the 2024 return.
Listed in Part VII
-
JACQUELINE A DORSEY
CHAIR
- Total calculated
- $0
- Hours/week
- 0
-
KATHLEEN S BRAY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
SHAUNA L COONS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
SAM EDMUNDS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
PAUL M FLOYD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
GINA FOX
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
PROFESSOR LEANNE FUITH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
JENNY GASSMAN-PINES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
JENNIFER LJ GILK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
MONICA GOULD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
TERRANCE C NEWBY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
J STEVE NYS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
LEONARD SEGAL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
CALEB B SMITH
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
HONORABLE EDWARD T WAHL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
JUSTIN P WEINBURG
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0
-
JEFFREY JOHNSON
EXECUTIVE DIRECTOR
- Total calculated
- $391,507
- From this org
- $308,535
- From related orgs
- $0
- Other
- $82,972
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $308,535
- Bonus
- $0
- Other
- $0
- Deferred
- $49,064
- Nontaxable benefits
- $33,908
- Filer's total
- $391,507
-
TIM MORROW
ASSOCIATE DIRECTOR
- Total calculated
- $179,687
- From this org
- $151,028
- From related orgs
- $0
- Other
- $28,659
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $151,028
- Bonus
- $0
- Other
- $0
- Deferred
- $15,823
- Nontaxable benefits
- $12,836
- Filer's total
- $179,687
-
LISE MITCHELL WALL
DIRECTOR OF ADMINISTRATION
- Total calculated
- $155,971
- From this org
- $120,744
- From related orgs
- $0
- Other
- $35,227
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $120,744
- Bonus
- $0
- Other
- $0
- Deferred
- $13,755
- Nontaxable benefits
- $21,472
- Filer's total
- $155,971
-
HOLLY GARLAND
DIRECTOR OF PUBLICATIONS
- Total calculated
- $157,527
- From this org
- $127,530
- From related orgs
- $0
- Other
- $29,997
- Hours/week
- 37.5
Schedule J breakdown matched by us
- Base
- $127,530
- Bonus
- $0
- Other
- $0
- Deferred
- $13,096
- Nontaxable benefits
- $16,901
- Filer's total
- $157,527
-
ELIZABETH MISIAVEG-PATEL
PROGRAM ATTORNEY
- Total calculated
- $137,918
- From this org
- $113,915
- From related orgs
- $0
- Other
- $24,003
- Hours/week
- 37.5
-
JULIE CAPOCASA
GRAPHIC & WEB DESIGN MANAGER
- Total calculated
- $129,655
- From this org
- $105,456
- From related orgs
- $0
- Other
- $24,199
- Hours/week
- 37.5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Approval by the board or compensation committee
- 4b · Supplemental nonqualified retirement plan
Answered no
- 4a · Severance or change-of-control payment
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 3
- THE BOARD OF DIRECTORS APPROVES THE EXECUTIVE DIRECTOR'S SALARY ANNUALLY.
- PART I, LINE 4B
- JEFFREY H.A. JOHNSON PARTICIPATED IN A NON-QUALIFIED RETIREMENT PLAN THROUGH A RABBI TRUST.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
$10,000
GENERAL OPERATING SUPPORT
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
MINNESOTA STATE BAR ASSOCIATION
501(C)(6) · PROFESSIONAL ASSOCIATION FOR MINNESOTA ATTORNEYS · MN
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 24 October 2025
- IRS schema version
- 2024v5.2
- Source object
- 202503009349300725
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