Minnesota Association of Townships

Nonprofit profile at a glance

EIN
410961309
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
St Michael, MN, USA
Phone
7634972330
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,166,131
Expenses
$2,524,185
Assets
$6,861,468
Liabilities
$631,274

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • GARY BURDORF (PRESIDENT (THRU 9/24))
  • REX EDGE (FIRST VICE-PRESIDENT)
  • JILL HALL (PRESIDENT STARTING 9/2024)
  • JEFFREY KRUEGER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JEFFREY KRUEGER (EXECUTIVE DIRECTOR): $171,943 total reported compensation
  • STEVEN FENSKE (GENERAL COUNSEL): $165,316 total reported compensation
  • RENO WELLS (DIRECTOR): $29,830 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2024

Minnesota association of townships (mat) provides education to Minnesota township officials through workshops, seminars and conferences throughout the year. In fiscal year 2025 (tax year 2024) - annual conference, december 2024- town law event may 2025- clerk/treasurer training sessions november 2024- spring short courses march/april 2025- township day january 2025- 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.

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 87
  • Accountability: 54
  • Sustainability: 66
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.5%; rating input score 49
  • Program expense ratio: 66.2%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 36.4%; rating input score 36; 7th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 20.3%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.72; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 20.2%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: -2.8% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -7.6% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 49.5% of revenue deployed · 66.2% of spending went to programs
  • Governance: 4 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $172K · 16 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 7 filed schedules · includes grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 15 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Moderate — Accountability: Independent voting board scored 36/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.