2024-03-08T14:13:06-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2022-07-01 410961309 MINNESOTA ASSOCIATION OF TOWNSHIPS MINN 7624972330 805 CENTRAL AVE EAST PO BOX 267 ST MICHAEL MN 55376 GARY E BURDORF PRESIDENT 7624972330 2024-03-04 1 GARY BURDORF 999009999 0 SARAH HINTZ P00492291 3037795710 2024-03-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GARY E BURDORF 805 CENTRAL AVE EAST PO BOX 267 ST MICHAEL MN 55376 5206647 0 X WWW.MNTOWNSHIPS.ORG X 1979 MN PROMOTE AND SUPPORT "GRASSROOTS TOWN GOVERNMENT" 12 5 23 0 38985 11700 854005 855359 1337372 1837520 47221 -145822 62500 125000 2301098 2672057 10000 8000 0 0 1308076 1346648 0 0 0 658073 999813 1976149 2354461 324949 317596 5132380 5621276 501845 577630 4630535 5043646 X THE OBJECTIVE OF THE MINNESOTA ASSOCIATION OF TOWNSHIPS IS AS FOLLOWS 1) TO SERVE AS SPOKESMAN FOR TOWN GOVERNMENT AND TOWN OFFICERS IN THE STATE OF MINNESOTA, 2) TO CONDUCT RESEARCH & EDUCATIONAL PROGRAMS DESIGNED TO FOSTER THE DELIVERY OF EFFICIENT, EFFECTIVE AND ECONOMICAL PUBLIC TOWN GOVERNMENT SERVICES, 3) TO ACT AS A LIAISON BETWEEN TOWNS, TOWN OFFICIALS, AND PERSONS ASSOCIATED WITH OTHER LEVELS OF GOVERNMENT AND TO ENCOURAGE SUSTAINED INTERGOVERNMENTAL COOPERATION IN MATTERS OF MUTUAL INTEREST. 0 0 1537966 8000 1798535 MINNESOTA ASSOCIATION OF TOWNSHIPS (MAT) PROVIDES EDUCATION TO MINNESOTA TOWNSHIP OFFICIALS THROUGH WORKSHOPS, SEMINARS AND CONFERENCES THROUGHOUT THE YEAR. IN FISCAL YEAR 2023 (TAX YEAR 2022) - ANNUAL CONFERENCE, OCTOBER 2022- TOWN LAW EVENT JUNE 2023- CLERK/TREASURER BOA TRAINING SESSIONS OCTOBER 2022, NOVEMBER 2022, DECEMBER 2022, JANUARY 2023, FEBRUARY 2023- SPRING SHORT COURSES RESUMED MARCH 2023-TOWNSHIP DAY FEB 2023-TOWNSHIP TUESDAY EVENTS (VIA ZOOM)THE LEGISLATIVE & RESEARCH COMMITTEE ADVOCATES LEGISLATION AND ISSUES AFFECTING TOWNSHIPS BEFORE THE MINNESOTA STATE LEGISLATURE, AGENCIES AND LEGISLATIVE COMMITTEES. IT ALSO PROVIDES TRACKING AND ADVOCACY OF TOWN ISSUES AT THE FEDERAL LEVEL THROUGH PARTICIPATION IN THE NATIONAL ASSOCIATION OF TOWNS AND TOWNSHIPS (NATAT) AND DIRECT OUTREACH TO TOWNSHIP OFFICERS THROUGH AN INQUIRY ANSWERING SERVICE. 1537966 1 0 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 24 0 1 23 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 0 0 0 MN X JEFFREY KRUEGER 7634972330 PO BOX 267 SAINT MICHAEL MN 55376 VANCE BACHMANN DIRECTOR 2.00 X 7250 0 0 GARY BURDORF PRESIDENT 19.00 X X 28226 0 0 REX EDGE SECOND VICE-PRESIDENT 6.00 X X 8500 0 0 JAMES FISHER DIRECTOR (UNTIL 3/23) 4.00 X 14628 0 0 JILL HALL FIRST VICE-PRESIDENT 6.00 X X 13104 0 0 FRANK HARD TREASURER 7.00 X X 9641 0 0 SANDRA HOOKER SECRETARY 6.00 X X 12396 0 0 TAMMY HOULE DIRECTOR 4.00 X 13176 0 0 MELVIN MILENDER DIRECTOR 7.00 X 18441 0 0 MIKE MILLER DIRECTOR (UNTIL 8/22) 1.00 X 6625 0 0 LYLE STAI DIRECTOR 3.00 X 10603 0 0 RENO WELLS DIRECTOR 11.00 X 20895 0 0 JANE YOUNGKRANTZ DIRECTOR 5.00 X 9620 0 0 JEFFREY KRUEGER EXECUTIVE DIRECTOR 40.00 X 112462 0 31062 STEVEN FENSKE GENERAL COUNSEL 40.00 X 105993 0 36185 391560 0 67247 2 0 0 0 0 855359 855359 ADMINISTRATIVE FEES 561000 1553228 1553228 MEETING & SEMINAR FEES 611600 241385 241385 ADVERTISING 541800 21120 21120 SUBSCRIPTIONS & SALES 900099 14362 3922 10440 OTHER SOURCES 900099 7425 7425 1837520 117316 117316 125000 125000 2271452 2534590 -263138 -263138 -263138 2672057 1798535 38985 -20822 8000 8000 473664 473664 689200 260626 428574 31266 20379 10887 89607 44759 44848 62911 44038 18873 116231 69739 46492 26873 16124 10749 79728 47837 31891 14906 14906 26604 10642 15962 9047 5947 3100 43972 26726 17246 31850 19110 12740 300677 270609 30068 28260 16956 11304 27664 16598 11066 PRINTING & POSTAGE 87565 78809 8756 MISCELLANEOUS EXPENSES 72475 19542 52933 EQUIPMENT RENT/MAINTEN. 71954 43172 28782 DUES & REGISTRATION FEE 51512 40491 11021 10495 4198 6297 2354461 1537966 816495 0 1047 1162 831796 741492 156504 87066 34407 29490 938560 632230 325894 306330 3782732 4400197 0 55539 5132380 5621276 70378 93832 431467 427597 0 56201 501845 577630 X 4630535 5043646 4630535 5043646 5132380 5621276 317596 95515 0 X X 0 1 X 1 0 X 855798 857270 857795 854005 855359 4280227 1725424 1515732 1465413 1324772 1825820 7857161 2581222 2373002 2323208 2178777 2681179 12137388 0 1080623 1121797 1226619 1156441 1523876 6109356 1080623 1121797 1226619 1156441 1523876 6109356 6028032 50808 43538 14911 113552 242316 465125 12600 11700 24300 50808 43538 14911 126152 254016 489425 2632030 2416540 2338119 2304929 2935195 12626813 0.47740 0.51680 0.03880 0.02040 X 0 0 0 0 0 1 0 1 220 1 4508 0 1 75000 1 23659 0 103387 0 PART II-B, LINE 1: MAT REPRESENTS THE INTEREST OF TOWN GOVERNMENT DURING EACH LEGISLATIVE SESSION BY REVIEWING ALL BILLS INTRODUCED FOR POSSIBLE IMPACTS ON TOWNSHIPS, PROVIDING LEGISLATORS, THE GOVERNOR, AND OTHER INDIVIDUALS AS NEEDED WITH INFORMATION NECESSARY FOR MAKING APPROPRIATE CHANGES TO MINNESOTA LAWS AFFECTING TOWN GOVERNMENT, AND BY WORKING WITH STATE AGENCIES REGARDING RULEMAKING AND ENFORCEMENT EFFORTS THAT AFFECT TOWNSHIPS. MAT WORKS WITH OTHER AGENCIES THAT WORK WITH LOCAL GOVERNMENTS WITH AN INTEREST IN RURAL MINNESOTA ISSUES. MAT ALSO WORKED ON FEDERAL ISSUES THROUGH OUR MEMBERSHIP IN THE NATIONAL ASSOCIATION OF TOWNS AND TOWNSHIPS. 38513 38513 550837 345021 205816 10605 10605 0 338605 276604 62001 306330 ALERUS BONDS 4400197 C 4400197 RIGHT-OF-USE LEASE LIABILITY 56201 56201 X 2752666 95515 95515 2657151 14906 14906 2672057 2339555 0 2339555 14906 14906 2354461 PART X, LINE 2: THE ASSOCIATION IS OPERATED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE SECTIONS OF THE MINNESOTA STATUTES. THE ASSOCIATION IS NOT CONSIDERED A PRIVATE FOUNDATION UNDER SECTION 509(A). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ASSOCIATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. GENERALLY, THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2019. ASC TOPIC 740, INCOME TAXES, ADDRESSES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ASSOCIATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ASC AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ASC TOPIC 740 IS APPLICABLE FOR EACH TAX YEAR THAT IS OPEN TO EXAMINATION AND ASSESSMENT BY TAXING AUTHORITIES, IN ACCORDANCE WITH STATUTES. AS OF JUNE 30, 2023, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TO BE RECORDED. 1 EDUCATION SCHOLARSHIPS 4 8000 0 N/A N/A PART I, LINE 2: AFTER THE SCHOLARSHIP RECIPIENT FINISHES THEIR FIRST SEMESTER OF COLLEGE, THE RECIPIENT CONTACTS THEIR COLLEGE TO REQUEST AN ORIGINAL TRANSCRIPT BE U.S. MAILED TO THE MINNESOTA ASSOCIATION OF TOWNSHIPS. THE STUDENT'S ORIGINAL TRANSCRIPT, TO INCLUDE THEIR NAME AND STUDENT IDENTIFICATION, MUST BE SENT VIA THE COLLEGE. PAYMENT IS THEN U.S. MAILED DIRECTLY TO THE RESPECTIVE COLLEGE FINANCIAL OFFICE TO BE DEPOSITED INTO THE RECIPIENT'S ACCOUNT. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD HAS THE POWER TO DELEGATE AUTHORITY TO COMMITTEES AND SUBCOMMITTEES AND SELECT MEMBERS THEREOF AS IT DEEMS ADVISABLE. THE PRESIDENT HAS THE RIGHT TO VOTE ON ALL COMMITTEES AND SHALL MAKE APPOINTMENTS OF STANDING AND SPECIAL COMMITTEES. SUCH COMMITTEES INCLUDE THE LEGISTATIVE AND RESEARCH COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 ALL TOWNSHIP OFFICERS OF THE TOWNSHIPS ADMITTED TO MEMBERSHIP IN THE ASSOCIATION SHALL BE CONSIDERED MEMBERS OF THE MINNESOTA ASSOCIATION OF TOWNSHIPS (MAT). FORM 990, PART VI, SECTION A, LINE 7A MAT HAS 13 DISTRICTS WITH 1 DIRECTOR FOR EACH DISTRICT. EACH DIRECTOR HAS A MEETING IN THEIR RESPECTIVE DISTRICT ONCE A YEAR FOLLOWING THE MAT ANNUAL BUSINESS MEETING. EACH DISTRICT MEETING HAS AN ELECTION HELD EVERY THIRD YEAR AT WHICH TIME A DISTRICT DIRECTOR IS ELECTED FROM THE ATTENDING DISTRICT MEMBERSHIP DELEGATES. THE 13 DIRECTORS ELECT A PRESIDENT, 1ST VICE PRESIDENT, 2ND VICE PRESIDENT, SECRETARY AND TREASURER. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS VOTE ON RESOLUTIONS ON AN ANNUAL BASIS. IN ADDITION, THE BY-LAWS MAY BE AMENDED OR REPEALED BY TWO-THIRDS VOTE OF THE MEMBERS OF THE ASSOCIATION PRESENT AND VOTING AT ANY ANNUAL MEETING OF THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR, ACCOUNTING MANAGER AND GENERAL COUNSEL REVIEW THE DRAFT FORM 990, ADDRESSING COMMENTS AND QUESTIONS UPON REVIEW. THE RETURN IS SENT TO THE BOARD FOR REVIEW BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY COVERS THE BOARD OF DIRECTORS. THE PRESIDENT AND EXECUTIVE DIRECTOR DETERMINE WHETHER OR NOT ANY CONFLICTS EXIST. IF AN INDIVIDUAL HAS A CONFLICT, THEY MUST ABSTAIN FROM PARTICIPATION IN THE DISCUSSION AND FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD. THE BOARD REVIEWS SIMILAR ORGANIZATION'S FOR BENCHMARKING PURPOSES AND THE FINAL DECISION IS DOCUMENTED BY THE BOARD. THIS PROCESS TAKES PLACE ON AN ANNUAL BASIS. THE LAST YEAR THIS PROCESS WAS COMPLETED WAS 2022. FORM 990, PART VI, SECTION C, LINE 19 AFTER THE AUDIT IS COMPLETED, THE SHORT-FORM AUDIT IS PROVIDED TO ALL MEMBERS AT THE ANNUAL MEETING. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. MINNESOTA ASSOCIATION OF TOWNSHIPS INSURANCE AND BOND TRUST 805 CENTRAL AVE E PO BOX 415 ST MICHAEL MN 55376 824156174 INSURANCE TRUST/GOVT ENTITY MN N/A N/A MINNESOTA ASSOCIATION OF TOWNSHIPS 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 MINNESOTA ASSOCIATION OF TOWNSHIPS INSURANCE AND BOND TRUST L 1553228 ARMS LENGTH MINNESOTA ASSOCIATION OF TOWNSHIPS INSURANCE AND BOND TRUST Q 7425 ARMS LENGTH