2024-11-12T13:59:09-06:00 2023-12-31 920370318 REDPATH AND COMPANY LLC 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2023-01-01 410418720 MINNESOTA CENTER FOR FISCAL EXCELLENCE MINN 6512247477 85 EAST SEVENTH PLACE 250 ST PAUL MN 55101 MARK HAVEMAN EXECUTIVE DIRECTOR 6512247477 2024-11-11 1 0 CATHY A LYDON P03217215 6514267000 2024-11-11 2023 2024-10-15 13:58:12Z MARK HAVEMAN 85 EAST SEVENTH PLACE 250 ST PAUL MN 55101 334995 0 X WWW.FISCALEXCELLENCE.ORG X 1958 MN TO EDUCATE AND INFORM MINNESOTANS ABOUT SOUND FISCAL POLICY. PROVIDE STATE AND LOCAL POLICY MAKERS WITH OBJECTIVE, NON-PARTISAN RESEARCH ABOUT THE IMPACTS OF TAX AND SPENDING POLICIES, AND ADVOCATE FOR THE ADOPTION OF POLICES REFLECTING PRINCIPLES OF FISCAL EXCELLENCE. 29 28 0 0 0 0 0 0 320843 328002 71 70 150 6923 321064 334995 0 0 0 0 269000 286549 0 0 0 104108 112499 373108 399048 -52044 -64053 206966 117852 362478 337417 -155512 -219565 TO EDUCATE AND INFORM MINNESOTANS ABOUT FISCAL POLICIES; TO PROVIDE STATE & LOCAL POLICY MAKERS WITH OBJECTIVE, NON-PARTISAN RESEARCH ABOUT THE IMPACTS OF TAX AND SPENDING POLICIES; AND TO ADVOCATE FOR THE ADOPTION OF RATIONAL PUBLIC FISCAL POLICY. 0 0 285216 328002 THE ORGANIZATION EDUCATES ITS MEMBERS AND THE PUBLIC BY DEVELOPING SEVERAL NEWSLETTERS EACH YEAR, CONDUCTING SEVERAL RESEARCH PROJECTS AND SPECIAL STUDIES. 285216 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 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 1 1 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 X 29 28 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 1 0 MN X THE ORGANIZATION 6512247477 85 EAST SEVENTH PLACE 250 ST PAUL MN 55101 X MARK HAVEMAN EXECUTIVE DIRECTOR 30.00 10.00 X X 125544 0 3766 SARAH GETTE PRESIDENT 0.50 0.50 X X 0 0 0 ANDREW BOSL VICE PRESIDENT 0.50 1.00 X X 0 0 0 THOMAS GOTTWALT TREASURER 1.00 2.00 X X 0 0 0 JIM GIRARD SECRETARY 1.00 X X 0 0 0 BETH KADOUN DIRECTOR 1.00 X 0 0 0 BRETT BOUTWELL DIRECTOR 1.00 X 0 0 0 BRIAN STROMEN DIRECTOR 1.00 X 0 0 0 CAROLINE BALFOUR DIRECTOR 1.00 X 0 0 0 CHRIS AREND DIRECTOR 1.00 X 0 0 0 CHRIS MARTIN DIRECTOR 1.00 X 0 0 0 DAVID JOHNSON DIRECTOR 1.00 X 0 0 0 GARY KLINE DIRECTOR 1.00 X 0 0 0 DAVID WELLIVER DIRECTOR 1.00 X 0 0 0 ED DURUSHIA DIRECTOR 1.00 X 0 0 0 GARY KAY DIRECTOR 1.00 X 0 0 0 GAVIN HANSON DIRECTOR 1.00 X 0 0 0 GERALD MORRIS DIRECTOR 1.00 X 0 0 0 JOE WESSBECKER DIRECTOR 1.00 X 0 0 0 KATINA PETERSON DIRECTOR 1.00 X 0 0 0 KEN LEVINSON DIRECTOR 1.00 X 0 0 0 KRISTI CARLSON ESQ DIRECTOR 1.00 X 0 0 0 MASHA YEVZELMAN DIRECTOR 1.00 X 0 0 0 NANCY HYLDEN DIRECTOR 1.00 X 0 0 0 THOMAS HANSON DIRECTOR 1.00 X 0 0 0 TIM ASGRIMSON DIRECTOR 1.00 X 0 0 0 TODD RAPP DIRECTOR 1.00 X 0 0 0 WARD EINESS DIRECTOR 1.00 X 0 0 0 WENDY UNGLAUB DIRECTOR 1.00 X 0 0 0 125544 0 3766 1 0 0 0 0 MEMBERSHIP DUES 541900 171275 171275 CONTRACT FEES 541900 126809 126809 ANNUAL MEETING REVENUE 611600 29918 29918 328002 70 70 6923 6923 6923 334995 328002 0 6993 129239 96929 32310 115199 87262 27937 23783 17938 5845 18328 13812 4516 14450 14450 11900 11900 11302 7913 3389 5008 2792 2216 29352 22119 7233 104 104 14694 13225 1469 4015 4015 1379 1039 340 DUES AND SUBSCRIPTIONS 5124 4612 512 15171 5571 9600 399048 285216 113832 0 9989 32304 84734 925 13529 3120 2250 2415 14284 14284 0 0 96464 79088 206966 117852 28407 41179 71525 56450 148775 145098 113771 94690 362478 337417 X -155512 -219565 -155512 -219565 206966 117852 -64053 0 X 0 1 X 1 0 0 1 0 14284 14284 0 0 RIGHT OF USE ASSET 79088 79088 OPERATING LEASE LIABILITY 94690 94690 X PART X, LINE 2: A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ORGANIZATIONS HAVE NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD. FORM 990, PART VI, SECTION A, LINE 1A THERE IS AN EXECUTIVE COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD BETWEEN MEETINGS. THE COMMITTEE IS AT ALL TIMES SUBJECT TO THE CONTROL AND DIRECTION OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS THREE TYPES OF MEMBERS -- INDIVIDUALS, SMALL BUSINESS & TRADE ASSOCIATIONS, AND LARGER BUSINESSES, ACCOUNTING & LEGAL FIRMS. EACH MEMBERSHIP HAS ONE VOTE. THE ORGANIZATION ALSO HAS SUBSCRIBERS WHO RECEIVE REGULAR PUBLICATIONS AND NEWSLETTERS BUT ARE NOT MEMBERS AND ARE NOT ELIGIBLE TO VOTE. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF MINNESOTA CENTER FOR FISCAL EXCELLENCE ELECT THE BOARD OF DIRECTORS. EACH MEMBERSHIP HAS ONE VOTE. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE ORGANIZING DOCUMENTS NEED TO BE APPROVED BY THE MEMBERS. THE BOARD OF DIRECTORS HAS THE POWER TO MAKE ROUTINE OPERATING DECISIONS WITHOUT APPROVAL BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE COMMITTEE REVIEWS A DRAFT OF THE FORM 990. ALL BOARD MEMBERS ARE GIVEN THE OPPORTUNITY TO REVIEW THE RETURN IF THEY WISH. AFTER ANY CHANGES ARE MADE BY THE ACCOUNTANTS, THE FINAL VERSION OF THE RETURN IS APPROVED BY THE EXECUTIVE COMMITTEE AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY WITH MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS AND SETS THE SALARY FOR THE EXECUTIVE DIRECTOR AND OTHER STAFF. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A OFFICER COMPENSATION MINNESOTA CENTER FOR FISCAL EXCELLENCE (CENTER) IS SUPPORTED BY THE MINNESOTA FOUNDATION FOR FISCAL EXCELLENCE (FOUNDATION), A RELATED ORGANIZATION AS DEFINED BY IRS INSTRUCTIONS. CENTER AND FOUNDATION SHARE STAFF AND FACILITIES. ALL SHARED STAFF ARE EMPLOYEES OF CENTER. SHARED COSTS FOR STAFF, FACILITIES AND OVERHEAD ARE ALLOCATED BETWEEN THE ORGANIZATIONS AND FOUNDATION REIMBURSES CENTER FOR ITS SHARE. SHARED COSTS ALLOCATED TO FOUNDATION ARE REPORTED ON CENTER'S SCHEDULE R AS REIMBURSED PAID BY OTHER ORGANIZATIONS. MINNESOTA FOUNDATION FOR FISCAL EXCELLENCE 85 EAST SEVENTH PLACE SUITE 250 ST PAUL MN 55101 411426868 TAXPAYER EDUCATION MN 501(C)(3) 509(A)(3) TYPE 1 MINNESOTA CENTER FOR FISCAL EXCELLENCE 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 MINNESOTA FOUNDATION FOR FISCAL EXCELLENCE L 48209 COST