Municipal Clerks and Finance Officers Association of Minnesota

Nonprofit profile at a glance

EIN
454088441
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2025
Location
Detroit Lakes, MN, USA
Phone
3202507268
Rating
34
Verdict
REVIEW
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$81,165
Expenses
$90,857
Assets
$215,426

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Monica Hennesy Mohan (Past President)
  • Beth Carlson (President)
  • Daphney Maras (Vice President)

People named in this filing

  • Monica Hennesy Mohan (Past President)
  • Beth Carlson (President)
  • Daphney Maras (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Educational opportunities and programs for the membership

What it reported doing in 2025

MCFOA hires St. Cloud State University (SCSU) to facilitate the Minnesota Municipal Clerks Institute (MMCI). They collect all registration and pay all expenses. When everything is balanced out, MCFOA receives the proceeds or pays St. Cloud State for any deficit. There were 179 members in attendance. The MMCI is a three-year continuing education program leading to professional accreditation. Each year the Institute consists of a required five day, 40 hour curriculum, for a total of 120 hours of programming over the three year period. Attendees start with year 1 and follow through with year 2 and Year 3 in consecutive years. MCFOA provides grants to help offset the cost of attendance to members, in 2025, MCFOA provided grants to 112 members for a total of $21,800. The contract rate to SCSU is $18,000, which they take out of the receipts received for registration determining proceeds or deficits. 2025 saw proceeds so no expenses to MCFOA.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -11.9%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 2.37; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -16.9% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -7.2% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.