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Nonprofiteer
← MINNESOTA CONTINUING LEGAL EDUCATION

Form 990 for tax year 2022

Filed by MINNESOTA CONTINUING LEGAL EDUCATION.

Totals

Total revenue
$6,371,766
Total expenses
$6,752,454
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$6,479,340
Investment income
-$133,302
Other revenue
$25,728
Total assets, end of year
$9,859,254
Total liabilities, end of year
$2,858,451
Net assets or fund balances, end of year
$7,000,803
Program services expenses (Part IX)
$6,057,578
Management and general expenses
$694,876
Fundraising expenses
$0
Program service expenses (Part III)
$6,057,578

Program services were 89.7% 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 $4,141,743 · related or exempt $4,141,743

  • 2b · Program service revenue: PUBLICATIONS

    total $1,188,172 · related or exempt $1,188,172

  • 2c · Program service revenue: WEBCASTS

    total $1,149,425 · related or exempt $1,149,425

  • 3 · Investment income

    total $185,644 · excluded $185,644

  • 7a · Gross sales of assets other than inventory

    securities $1,688,104

  • 7b · Less cost or other basis and sales expenses

    securities $2,007,050

  • 7c · Gain or loss

    securities -$318,946

  • 7d · Net gain or loss

    total -$318,946 · excluded -$318,946

  • 11d · All other revenue

    total $25,728 · related or exempt $25,728

  • 11e · Other revenue, total

    $25,728

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $364,365 · program services $302,423 · management and general $61,942

  • 7 · Other salaries and wages

    total $2,131,796 · program services $1,769,391 · management and general $362,405

  • 8 · Pension plan contributions

    total $184,342 · program services $153,004 · management and general $31,338

  • 9 · Other employee benefits

    total $404,869 · program services $336,041 · management and general $68,828

  • 10 · Payroll taxes

    total $178,381 · program services $148,056 · management and general $30,325

  • 11c · Fees: accounting

    total $28,153 · program services $23,930 · management and general $4,223

  • 11f · Fees: investment management

    total $18,143 · management and general $18,143

  • 12 · Advertising and promotion

    total $530,482 · program services $530,482

  • 13 · Office expenses

    total $487,501 · program services $476,729 · management and general $10,772

  • 14 · Information technology

    total $286,607 · program services $243,616 · management and general $42,991

  • 16 · Occupancy

    total $314,555 · program services $278,052 · management and general $36,503

  • 17 · Travel

    total $99,844 · program services $99,844

  • 19 · Conferences, conventions and meetings

    total $606,789 · program services $606,789

  • 20 · Interest

    total $374 · program services $318 · management and general $56

  • 22 · Depreciation, depletion and amortization

    total $172,640 · program services $162,281 · management and general $10,359

  • 23 · Insurance

    total $26,108 · program services $22,192 · management and general $3,916

  • 24a · Other expenses: MEALS & BEVERAGES

    total $506,836 · program services $506,836

  • 24b · Other expenses: BANK & CREDIT CARD FEES

    total $201,782 · program services $201,782

  • 24c · Other expenses: HONORARIUM

    total $128,618 · program services $128,618

  • 24d · Other expenses: MISCELLANEOUS

    total $80,269 · program services $67,194 · management and general $13,075

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $326,496 · end of year $270,157

  • 2 · Savings and temporary cash investments

    beginning of year $1,129,734 · end of year $118,406

  • 4 · Accounts receivable

    beginning of year $142,864 · end of year $227,031

  • 8 · Inventories for sale or use

    beginning of year $99,303 · end of year $89,340

  • 9 · Prepaid expenses and deferred charges

    beginning of year $316,243 · end of year $289,995

  • 10a · Land, buildings and equipment: cost or other basis

    $5,508,540

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,938,742

  • 10c · Land, buildings and equipment, net

    beginning of year $441,354 · end of year $569,798

  • 11 · Investments: publicly traded securities

    beginning of year $6,322,749 · end of year $7,363,407

  • 15 · Other assets

    beginning of year $146,833 · end of year $931,120

  • 17 · Accounts payable and accrued expenses

    beginning of year $245,723 · end of year $245,172

  • 19 · Deferred revenue

    beginning of year $1,339,398 · end of year $1,532,925

  • 25 · Other liabilities

    beginning of year $363,933 · end of year $1,080,354

  • 27 · Net assets without donor restrictions

    beginning of year $6,976,522 · end of year $7,000,803

Mission and programs · 2022

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 2022/2023 FISCAL YEAR, THERE WERE 14,548 SEMINAR PURCHASES. MINNESOTA CONTINUING LEGAL EDUCATION OFFERS WEBCASTS - LIVE AND ON DEMAND - TO BENEFIT THE MEMBERS OF THE PROFESSION IN MINNESOTA. DURING THE 2022/2023 FISCAL YEAR, THERE WERE 31,726 WEBCAST PURCHASES.

    Expenses $4,841,418 · Revenue $5,316,896

  • MINNESOTA CONTINUING LEGAL EDUCATION OFFERS PUBLICATIONS TO ITS MEMBERS RELATED TO THE MINNESOTA LEGAL PROFESSION. DURING THE 2022/2023 FISCAL YEAR, THERE WERE 14,204 PUBLICATIONS PURCHASES. PUBLICATIONS INCLUDE MANUALS (BOTH HARD COPY AND ELECTRONIC), EFORMS, ANNOTATED DOCUMENTS, AUTOMATED DOCUMENT SYSTEMS, SUMMARY GUIDES AND LEGAL QUICK SHEETS.

    Expenses $1,216,160 · Revenue $1,188,172

As filed on the 2022 return.

Listed in Part VII

  • JACQUELINE A DORSEY

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    1

  • SHALANDA BALLARD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KATHLEEN S BRAY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ERIC T COOPERSTEIN

    BOARD MEMBER

    Total calculated
    $7,500
    From this org
    $7,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • GINA FOX

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PROFESSOR LEANNE FUITH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JENNY GASSMAN-PINES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JENNIFER LJ GILK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • REED H GLAWE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MONICA GOULD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • IRENE W KAO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • J STEVE NYS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PAUL D PETERSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • HONORABLE EDWARD T WAHL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JUSTIN P WEINBURG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PROFESSOR MITCHELL E ZAMOFF

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JEFFREY HA JOHNSON

    EXECUTIVE DIRECTOR

    Total calculated
    $368,668
    From this org
    $284,390
    From related orgs
    $0
    Other
    $84,278
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $269,062
    Bonus
    $0
    Other
    $15,328
    Deferred
    $52,477
    Nontaxable benefits
    $31,801
    Filer's total
    $368,668

  • TIM MORROW

    ASSOCIATE DIRECTOR

    Total calculated
    $167,637
    From this org
    $142,335
    From related orgs
    $0
    Other
    $25,302
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $136,335
    Bonus
    $0
    Other
    $6,000
    Deferred
    $14,517
    Nontaxable benefits
    $10,785
    Filer's total
    $167,637

  • LISE MITCHELL WALL

    DIRECTOR OF ADMINISTRATION

    Total calculated
    $150,551
    From this org
    $123,964
    From related orgs
    $0
    Other
    $26,587
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $104,764
    Bonus
    $0
    Other
    $19,200
    Deferred
    $12,780
    Nontaxable benefits
    $13,807
    Filer's total
    $150,551

  • HOLLY GARLAND

    DIRECTOR OF PUBLICATIONS

    Total calculated
    $145,293
    From this org
    $118,149
    From related orgs
    $0
    Other
    $27,144
    Hours/week
    37.5

  • ELIZABETH MISIAVEG - PATEL

    PROGRAM ATTORNEY

    Total calculated
    $129,486
    From this org
    $107,729
    From related orgs
    $0
    Other
    $21,757
    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

No itemized grants to organizations on this return.

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.

Provenance

Return type
form_990
Tax year
2022
Filed
21 September 2023
IRS schema version
2022v5.0
Source object
202302689349301655

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