Upper Midwest Law Center

What it reported doing in 2024

In several of umlc's current cases, we are fighting to protect first amendment rights as guaranteed by the Minnesota and united states constitutions and against government and union overreach. Government agencies' attempts to suppress free speech have become increasingly alarming, and umlc is fighting back in schools, universities, the workplace, election settings, union action and even prisons. Most of our cases are filed in federal court, and therefore outcomes have nationwide legal precedential value.umlc scored a significant victory in its cajune v. Isd 194 case when the eighth circuit ruled that lakeville school's discriminatory posting of "black lives matter" posters was not protected by the "government speech" doctrine. Also, we achieved a favorable settlement in our norgren v. Mdhs case challenging forced crt and gender identity indoctrination after our legal position was sustained by the eighth circuit.other cases on appeal at the eighth circuit include Minnesota voters alliance v. Ellison, in which we challenge a new Minnesota law that penalizes residents if a statement they make is deemed to be false and said to be intended to impede or prevent someone from voting. Others include our schmitt v. Rebertus case in which mr. Schmitt's successful prison christian ministry rehabilitation program was canceled as allegedly in conflict with the Minnesota department of corrections' "diversity and inclusion" values, and gustilo v. Hhs after dr. Gustilo was retaliated against for opposing employer mandated race-based treatment protocols and crt ideological indoctrination.also, umlc is awaiting decisions at the eighth circuit in our appeals in huizenga v. Isd 11, in which taxpayers are forced to subsidize a union's political activity, and todd v. Afscme in which todd's forged signature was used for union deductions. At the federal district court level, umlc has a case against the Minnesota board of medical practice underway for repeatedly investigating dr. Scott jensen based on his covid 19 political speech.recently, umlc and the liberty justice center sued students united and st. Cloud state university over the requirement that students pay fees to support a far-left organization (lackie v. Students united), and umlc and the hamilton lincoln law institute have challenged a new Minnesota law that criminalizes the use of deep fake technology relating to elections (kohls v. Ellison).and finally, on october 29, 2024, umlc had a huge win when the Minnesota supreme court ordered hennepin county, which had failed to include any republican-affiliated election judges on its absentee ballot board, to follow the law and exhaust all major party lists for those positions.finally, umlc and the manhattan institute filed an amicus brief with the united states supreme court in support of jewish professors at the city university of New York over their forced representation and support of the university's anti-israel, pro-hamas union.administratively, umlc worked on integrating its two newer attorneys, moved into new offices replacing those destroyed in an arson attack in january, 2024, and hired a paralegal to assist our growing practice.

Financial Efficiency

• Mission deployment rate: 83.9%; rating input score 84
• Program expense ratio: 91.4%; rating input score 91
• Fundraising efficiency: $14.09 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

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: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
• Governance controls: 6 of 9 controls in place; rating input score 67
  • 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: Fail
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 8.4%; rating input score 58; 58th percentile among comparable filings
• Total-asset coverage ratio: 0.67; rating input score 31; 31st percentile among comparable filings
• Liabilities to assets ratio: 0.29; rating input score 25; 25th percentile among comparable filings
• Officer compensation ratio: 31.5%; rating input score 6; 6th percentile among comparable filings

Growth

• Program expense growth: 26.7% per year; rating input score 100; 88th percentile among comparable filings
• Revenue growth: 24% per year; rating input score 100; 89th percentile among comparable filings
• Asset growth: 30.7% per year; rating input score 100; 91st percentile among comparable filings