2025-02-10T13:36:16-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2023-07-01 410961309 MINNESOTA ASSOCIATION OF TOWNSHIPS MINN 7624972330 805 CENTRAL AVE EAST PO BOX 267 ST MICHAEL MN 55376 JILL HALL PRESIDENT 7624972330 2025-02-03 1 1 SARAH HINTZ P00492291 3037795710 2025-01-21 2023 2025-03-06 01:10:19Z JILL HALL 805 CENTRAL AVE EAST PO BOX 267 ST MICHAEL MN 55376 5965194 0 1 X WWW.MNTOWNSHIPS.ORG X 1979 MN PROMOTE AND SUPPORT "GRASSROOTS TOWN GOVERNMENT" 12 4 21 0 35792 0 855359 9370 1837520 2746064 -145822 179747 125000 125000 2672057 3060181 8000 12000 0 0 1346648 1464539 0 0 0 999813 1221479 2354461 2698018 317596 362163 5621276 6137825 577630 689324 5043646 5448501 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 1797558 12000 2710272 MINNESOTA ASSOCIATION OF TOWNSHIPS (MAT) PROVIDES EDUCATION TO MINNESOTA TOWNSHIP OFFICIALS THROUGH WORKSHOPS, SEMINARS AND CONFERENCES THROUGHOUT THE YEAR. IN FISCAL YEAR 2024 (TAX YEAR 2023) - ANNUAL CONFERENCE, DECEMBER 2023- TOWN LAW EVENT MAY 2024- CLERK/TREASURER TRAINING SESSIONS AUGUST 2023, SEPTEMBER 2023- SPRING SHORT COURSES MARCH/APRIL 2024- TOWNSHIP DAY APRIL 2024- 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. 1797558 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 19 0 1 21 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 4 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 1 0 MN X JEFFREY KRUEGER 7634972330 PO BOX 267 SAINT MICHAEL MN 55376 GARY BURDORF PRESIDENT (THRU 9/24) 22.00 0.50 X X 24850 0 0 JILL HALL FIRST VICE-PRESIDENT 7.00 0.50 X X 11393 0 0 REX EDGE SECOND VICE-PRESIDENT 7.00 0.50 X X 11800 0 0 FRANK HARD TREASURER 6.00 0.00 X X 13301 0 0 SANDRA HOOKER SECRETARY 7.00 0.50 X X 15703 0 0 VANCE BACHMANN DIRECTOR 5.00 0.00 X 5500 0 0 TAMMY CARLSON DIRECTOR 5.00 0.00 X 9090 0 0 KEVIN COMNICK DIRECTOR 4.00 0.00 X 3965 0 0 TAMMY HOULE DIRECTOR (THRU 8/23) 0.85 0.00 X 5476 0 0 MELVIN MILENDER DIRECTOR 7.00 0.00 X 13460 0 0 LYLE STAI DIRECTOR 3.00 0.00 X 12105 0 0 RENO WELLS DIRECTOR 11.00 0.00 X 27232 0 0 DONNEL WILLIAMSON DIRECTOR 3.00 0.00 X 768 0 0 JANE YOUNGKRANTZ DIRECTOR (THRU 12/23) 3.00 0.00 X 7986 0 0 JEFFREY KRUEGER EXECUTIVE DIRECTOR 40.00 0.00 X 133216 0 33725 STEVEN FENSKE GENERAL COUNSEL 40.00 0.00 X 123830 0 40386 419675 0 74111 2 0 1 0 0 9370 9370 ADMINISTRATIVE FEES 561000 1581317 1581317 MEMBERSHIP DUES 611600 851262 851262 MEETING & SEMINAR FEES 611600 277286 277286 ADVERTISING 541800 35792 35792 OTHER SOURCES 900099 407 407 2746064 179143 179143 125000 125000 2905617 2905013 604 604 604 3060181 2710272 35792 304747 12000 12000 499723 305893 193830 768633 470518 298115 31334 22887 8447 95009 71621 23388 69840 48888 20952 154033 61613 92420 25880 10352 15528 53500 21400 32100 13392 13392 7709 3084 4625 256062 208210 47852 27013 10805 16208 31420 18852 12568 431766 388589 43177 28261 16957 11304 28012 16807 11205 EQUIPMENT RENT/MAINTEN. 77074 46244 30830 DUES & REGISTRATION FEE 61116 47092 14024 MISCELLANEOUS EXPENSES 26241 15746 10495 2698018 1797558 900460 0 1162 1269 741492 570362 87066 22943 29490 19575 1373716 660491 306330 713225 4400197 4769328 55539 41123 5621276 6137825 93832 156032 427597 491021 56201 42271 577630 689324 X 5043646 5448501 5043646 5448501 5621276 6137825 362163 42692 0 X X 0 1 X 1 0 X 857270 857795 854005 855359 9370 3433799 1515732 1465413 1324772 1825820 2710272 8842009 2373002 2323208 2178777 2681179 2719642 12275808 0 1121797 1226619 1156441 1523876 1551079 6579812 1121797 1226619 1156441 1523876 1551079 6579812 5695996 43538 14911 113552 242316 304143 718460 12600 11700 24300 43538 14911 126152 254016 304143 742760 2416540 2338119 2304929 2935195 3023785 13018568 0.43750 0.47740 0.05710 0.03880 X 0 0 0 0 0 1 0 1 3500 1 0 1 75000 1 0 78500 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 934199 358621 575578 10605 10605 0 390399 291265 99134 713225 BMO BONDS 4769328 C 4769328 RIGHT-OF-USE LEASE LIABILITY 42271 42271 X 3089481 42692 42692 3046789 13392 13392 3060181 2684626 0 2684626 13392 13392 2698018 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 2020. 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, 2024, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TO BE RECORDED. 1 EDUCATION SCHOLARSHIPS 6 12000 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. X X X 0 0 0 0 0 0 0 0 0 JEFFREY KRUEGER EXECUTIVE DIRECTOR 133216 0 0 0 0 0 5444 0 28281 0 166941 0 0 0 STEVEN FENSKE GENERAL COUNSEL 123830 0 0 0 0 0 5151 0 35235 0 164216 0 0 0 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. DURING THE FISCAL YEAR, THE HR COMMITTEE, LITIGATION COMMITTEE, AND BUDGET COMMITTEE ALL HAD AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 BYLAWS WERE UPDATED TO INCLUDE THE FOLLOWING: ARTICLE III MEMBERSHIP HAS BEEN UPDATED TO SAY: "TOWNSHIP GOVERNMENTS ORGANIZED BY THE LAWS OF THE STATE OF MINNESOTA ARE ELIGIBLE FOR MEMBERSHIP IN MAT. THE BOARD MAY ESTABLISH OTHER ELIGIBILITY CRITERIA FOR MEMBERSHIP. TOWNSHIPS ADMITTED TO MEMBERSHIP ARE HEREAFTER CALLED "MEMBERS". THE BENEFITS OF MEMBERSHIP ARE PROVIDED TO THE SUPERVISORS, CLERK, TREASURER, AND DEPUTIES OF A MEMBER. ALL SUPERVISORS, CLERKS, AND TREASURERS OF A MEMBER (HEREAFTER CALLED "VOTING OFFICERS"), ARE ENTITLED TO ONE VOTE ON BEHALF OF THEIR TOWNSHIP AT THE ANNUAL MEETING OF MAT OR ANY SPECIAL MEETING OF MAT. DEPUTY CLERKS AND DEPUTY TREASURERS, SERVING IN THE ABSENCE OR DISABILITY OF THE PERSON HOLDING THAT RESPECTIVE OFFICE, MAY VOTE ON BEHALF OF THE ABSENT CLERK OR TREASURER. MEMBERSHIP AND PARTICIPATION IN MAT ARE A PRIVILEGE THAT MAY BE LIMITED, REVOKED, OR OTHERWISE TERMINATED AT THE DISCRETION OF THE BOARD. THE BOARD MAY LIMIT OR REVOKE THE BENEFITS PROVIDED TO ANY MEMBER OR TOWNSHIP OFFICER WHOSE BEHAVIOR IS DEEMED HARMFUL TO MAT, ITS MEMBERS, STAFF, OR DIRECTORS." ARTICLE VI SECTION 9 HAS BEEN UPDATED TO SAY: "A VACANCY SHALL OCCUR IF: 1. AT ANY TIME A MEMBER OF THE BOARD CEASES TO BE A DULY ELECTED OR APPOINTED TOWNSHIP OFFICER; 2. UPON THE DEATH OR INCAPACITY OF A MEMBER OF THE BOARD; 3. UPON THE REMOVAL OF A MEMBER OF THE BOARD; 4. UPON THE RESIGNATION OF A MEMBER OF THE BOARD." FORM 990, PART VI, SECTION A, LINE 6 BYLAWS ARTICLE III, SECTION 1 DESCRIBES MEMBERS AS: "TOWNSHIP GOVERNMENTS ORGANIZED BY THE LAWS OF THE STATE OF MINNESOTA ARE ELIGIBLE FOR MEMBERSHIP IN MAT. THE BOARD MAY ESTABLISH OTHER ELIGIBILITY CRITERIA FOR MEMBERSHIP. TOWNSHIPS ADMITTED TO MEMBERSHIP ARE HEREAFTER CALLED "MEMBERS". THE BENEFITS OF MEMBERSHIP ARE PROVIDED TO THE SUPERVISORS, CLERK, TREASURER, AND DEPUTIES OF A MEMBER. ALL SUPERVISORS, CLERKS, AND TREASURERS OF A MEMBER (HEREAFTER CALLED "VOTING OFFICERS"), ARE ENTITLED TO ONE VOTE ON BEHALF OF THEIR TOWNSHIP AT THE ANNUAL MEETING OF MAT OR ANY SPECIAL MEETING OF MAT. DEPUTY CLERKS AND DEPUTY TREASURERS, SERVING IN THE ABSENCE OR DISABILITY OF THE PERSON HOLDING THAT RESPECTIVE OFFICE, MAY VOTE ON BEHALF OF THE ABSENT CLERK OR TREASURER. MEMBERSHIP AND PARTICIPATION IN MAT ARE A PRIVILEGE THAT MAY BE LIMITED, REVOKED, OR OTHERWISE TERMINATED AT THE DISCRETION OF THE BOARD. THE BOARD MAY LIMIT OR REVOKE THE BENEFITS PROVIDED TO ANY MEMBER OR TOWNSHIP OFFICER WHOSE BEHAVIOR IS DEEMED HARMFUL TO MAT, ITS MEMBERS, STAFF, OR DIRECTORS." 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 BEFORE 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. MN STATUE 317A.255 PROVIDE STATE REGULATION, MAT SUPPLEMENTS STATE LAW WITHIN BOARD POLICY. 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 AND OTHER OFFICERS' COMPENSATION IS DETERMINED BY THE BOARD. THE BOARD REVIEWS SIMILAR ORGANIZATION'S 990S AND PERIODIC COMPENSATION STUDIES 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 2023. 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. THE 990 FORM IS AVAILABLE UPON WRITTEN REQUEST. THE BY-LAWS ARE POSTED ON THE WEBSITE. 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 0 0 0 0 0 0 MINNESOTA ASSOCIATION OF TOWNSHIPS INSURANCE AND BOND TRUST L 1581317 ARMS LENGTH