Minnesota Municipal Utilities Association

Nonprofit profile at a glance

EIN
410940881
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
St Louis Park, MN, USA
Phone
7635511230
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$6,750,177
Expenses
$6,703,833
Assets
$3,688,611
Liabilities
$2,273,995

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • SCOTT GRABE (PAST PRESIDENT)
  • PETE MOULTON (PRESIDENT)
  • JEREMY CARTER (PRESIDENT-ELECT)
  • KARLEEN KOS (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • KARLEEN KOS (CHIEF EXECUTIVE OFFICER): $305,441 total reported compensation
  • MICHAEL D WILLETTS (DIRECTOR OF JOB TRAINING &): $210,096 total reported compensation
  • KENT A SULEM (GOVERNMENT RELATIONS DIREC): $174,522 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mmua is a nonprofit member-led trade association representing the interests of the state's municipal utility systems. Mmua's vision is to be a nationally recognized leader in advocacy, bringing value to municipal leaders through relevant support services, and working to enhance their position in the industry.

What it reported doing in 2025

Training and development: the association's duel program (developing utility expertise and leadership) is designed to instill the key skills, awareness, and perspective that 21st century municipal utility leaders need. Sessions focus on building great teams, political intelligence and conflict, communications, building the toolbox of leadership, character, behaviors of a leader, financial leadership and stewardship, and strategic planning/seeing the big picture.the association's legislative conference is an opportunity for municipal utilities to inform and influence state lawmakers. The conference includes engaging presentations from a diverse array of industry and legal experts. Topics include building resiliency in local governments, renewable energy credits, and grant procurement and administration.the association also hosts an annual summer conference. This conference is an opportunity for networking, educational programs and social time for municipal utility leaders from around the state.

Operating model

Revenue model
Other-operating. 75% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 75
  • Accountability: 91
  • Sustainability: 24
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.2%; rating input score 76
  • Program expense ratio: 76.6%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.7%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.62; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 12.5%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -1.8% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 76.2% of revenue deployed · 76.6% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $5.1M in reported program spending
  • Leadership: top reported pay $305K · 17 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 17 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

Key Signals

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

  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.