2949306804709 9 3 RE ACT .RE STA ENT Form? 990 Return ogf?EgjrganIza Ion grempntIyrom Income Tax 3% Under section 501 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) Depa?memof me Treasury Do not enter social security numbers on this form as it may be made public. Openlto Public lntemel Revenue Senice Go to for Instructions and the latest information. Inspection A For the 2018 calendar year. or tax year beginning . 2018. and ending . 20 Check 0 Name oi oganizalion QIMESOTA FIREARMS ASSOCIATION Employer identi?cation no Address change Doing business as MINNESOTA 46-3263435 Name change Number and street (or PD boxri merl rs not delivered to street address) Room/sorta Telephone number Inrtrelretum 1080 HWY 3 some (952) 451?6115 Final relumfienninated City or town. state or prounce. country. and ZIP or Ioretgn postal code 6 Gross receipts .0 Amended retum Northfield. MN 5505'? 273. 635 Application pending Name and address otprincipal officer. i-l(a) Islhis a group return (or subordinates? Yes No 0 HID) Are all subordinates Included? Yes Ne Tax-exempt status: 501(c)(3) 501(c)( 4 (mean no.) 4947(elt1ior 527 ettechalrst [seeinslructrons) Website. I - Hic) Group exemption number 3 Fen-n oI organization: Corporation Tant Assocration El Other ?1 I Yearoiiormatien 2013 Slate oflegaidomidle [Part I Summary "l 1 Briefly describe the organization's mission or most signi?cant activities: To ADVOCATE FOR THE SECOND AMENDMENT RIGHTS 3 OF THE RESIDENTS or? MINNESOTA I 2 Check this box if the organization discontinued its operations or disposed of more than 25% of its net agsets. CD 3 3 Number of voting members of the governing body (Part VI. line 1a) 3 4 4 Number of independent voting members of the governing body (Part VI. lrne 1b) 4 4 5 r; 5 Total number of individuals employed In calendar year 2018 (Part V. line 2aTotal number of volunteers (estimate if necessary) - . - 6 7a Total unrelated business revenue from Part column (C). line 1: - RECEIVED - . - .Net unrelated business taxable Income from Form 990-T. line 38 m- (CD) 7b 0 Prior Year Current Year 8 Contributions and grants (Part line 1h) - - F-E-B -2- 6- 2-0-19- - 2'73. 635 9 Program senn'ce revenue (Part line 29Investment income (Part column (A). lines 3.OGDEN, -UT- 0 11 Other revenue(Part Vill. column (A). lines 5. 6d, Bo. Bo. 10cTotal revenue - add lines 8 through 11 (must equal Part column (A). line 12) - 273 635 ?9 13 Grants and similar amounts paid (Part iX. column (A). lines 1-Bene?ts paid to or for members (Part IX. column (A). lrne Salanes. other compensation. employee bene?ts (Part IX. column (A). lines 5-10) 0 4 16a Professional fundrarsmg fees (Part IX. column (A). lrne 11eTotal fundralsing expenses (Part lX. column (D). line 25) 164 952 U3 ux.) 17 Other expenses (Part IX. column (A). lines 11a-11d. 11f-24eTotal expenses. Add lines 13-17 (must equal Part IX. column (A). lrne 25Revenue less expenses. Subtract line 18 from line Beginning of Current Year End oI Year 20 Total assets (Part X,Iine16Total liabilities (Part x. lrne 25) 0 22 Net assets or fund balances Subtract line 21 from line 671 121,457 2 [Part II I Signature Block Under penalties of perjury. I declare that I hate stemmed this return. Including accompanying schedules and statements. and to the best 01 my knowledge and belrei. It is two. correct. and complete Dedamllon of preparer (other than of?cer) is based on all mlorrnatron oi which preparer has any knowledge cmmoetjgn 2?23??/7 Signature 01 of?cer Date Praciq?fi" Sign Here CHRITOPHER DORR Type or print name and title Print/Type preparersname 22%. Date Check II pm.) Pald some: mveemn Jib/02454019 self-employed 900006538 Preparer Frn'n's name STANLEY IAVERMAN CPA Finn's am USE OHIY Finn's address 5 827 BROAD ST Phone no. Grinnell IA 50112 641-236-5568 May the discuss this return with the preparer shown above? (see Instructions) - - . Yes No For Paperwork Reduction Act Notice. see the separate instructions. ?0 Form 990 (2018) EEA RETROACTIVE REINSTATEMENT Form 990 (2018) MINNESOTA FIREARMS ASSOCIATION 46?3263485 Part Ill I Statement of Program Service Accomplishments 1 or note to anyline in this PartBrie?y descnbe the organization's mission: TO ADVOCATE FOR THE SECOND AMENDMENT RIGHTS OF THE RESIDENTS OF MINNESOTA Page 2 2 Did the organization undertake any signi?cant program services during the year which were not listed on the pnor Form . . . . . . Yes No If "Yes," describe these new services on Schedule 0. 3 Did the organization cease conducting. or make signi?cant changes in how it conducts. any program services? DYes ENG If "Yes." describe these changes on Schedule 0. 4 Descnbe the organization's program service accomplishments for each of its three largest program services. as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others. the total expenses. and revenue. If any. for each program service reported. 43 (Code (Expenses 5 including grants of (Revenue 5 WE HAVE EFFECTIVELY ADVOCATED FOR THE SECOND ALENDPENT RIGHTS OF ALL MINNESOTA RESIDENTS . 4b (Code (Expenses 35 including grants of (Revenue 4c (Code' (Expenses including grants of (Revenue 4d Other program set-Vices (Describe in Schedule 0 (Expenses 5 including grants of 5 )(Revenue 5 4e Total program service expenses EEA Form 990 (201 a) Form 990(2018) MINNESOTA FIREARMS ASSOCIATION 46-32634 85 Page 3 En IVT Checklist of Required Schedules Yes No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes." completeScheduleA.. 1 2 Is the organization recurred to complete Schedule 8. Schedule of Contributors (see - . - 2 3 Did the organization engage In direct or indirect political campaign actiwties on behalf of or In opposrtion to candidates for public of?ce? If "Yes.? complete Schedule C. Partl . . . . . . . . . . . . . . 3 4 Section 501(c)(3) organizations. Did the organization engage In lobbying activities. or havea section 501 election in effect during the tax year? If "Yes." complete Schedule C. Part ll . 4 5 Is the organization a section 501(c)(4). 501(c)(5). or 501(c)(6) organization that receives membership dues. assessments. or similar amounts as de?ned in Revenue Procedure 98-19? lf "Yes." complete Schedule C. Part . . . . . . . . 5 6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If ?Yes,? complete Schedule D, Part . . . 6 7 Did the organization receive or hold a conservation easement. including easements to preserve open space. the envuonment. historic land areas. or historic structures? it "Yes." complete Schedule D. Part ll 7 8 Did the organization maintain collections of works of art. historical treasures. or other similar assets? ll "Yes.? 3 9 Did the organization report an amount In Part X. line 21. for escrow or custodial account liability. serve as a custodian for amounts not listed in Part X. or provide credit counseling, debt management. credit repair. or debt negotiation semces? it ?Yes. complete Schedule D. Part Did the organization. directly or through a related organization. hold assets In temporarily restricted endowments. permanent endowments. or quasrendowments? If "Yes." complete Schedule D, Part 10 11 If the organization's answer to any of the followrng questions is ?Yes.? then complete Schedule D. Paris VI. VII. IX. or as applicable. a Did the organization report an amount for land. buildings. and equipment In Part X. line 10? If "Yes." complete Schedule D, Part 113 Did the organization report an amount for investments - other securities in Part X. line 12 that Is 5% or more of its total assets reported in Part X. line 16? ll' "Yes. complete Schedule D. Part VII 11b Did the organization report an amount for investments - program related in Part X. line 13 that is 5% or more of its total assets reported in Part X. fine 16? ll "Yes. complete Schedule D. Part . . 11c Did the organization report an amount for other assets in Part X. line 15 that is 5% or more of its total assets . . . . . . . . . . . . . . . . . . . . . . . . . 11d Did the organization report an amount for other liabilities in Part X. line 25? it "Yes. complete Schedule D. Part 11a Did the organization's separate or consolidated ?nancial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D. PartX 11f 12a Did the organization obtain separate. independent audited ?nancial statements for the tax year? ll "Yes." complete . 123 Was the organization Included in consolidated. independent audited ?nancial statements for the tax year? If "Yes.? and if the organization answered "No" to line 12a. then completing Schedule D. Parts XI and optional . 12b 13 is the organization a school described In section If "Yes," complete Schedule 13 14a Did the organization maintain an of?ce. employees. or agents outside of the United States? 143 Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaklng. fundraismg. business. investment. and program service activities outside the United States. or aggregate foreign Investments valued at 5100.000 or more? If "Yes. complete Schedule F. Parts Did the organization report on Part IX. column (A). line 3. more than $5.000 of grants or other aSSistance to or for any foreign organization? ll "Yes." complete Schedule F. Parts ll and IV 15 16 Did the organization report on Part IX. column (A). line 3. more than $5.000 of aggregate grants or other assistance to or for foreign individuals? lf "Yes." complete Schedule F. Parts Ill and IV 16 17 Did the organization report a total of more than $15,000 of expenses for professional fundraislng serVices on Part IX. column (A). lines 6 and 11e? If "Yes." camplete Schedule G. Part l(see instructionsDid the organization report more than $15000 total of fundraising event gross income and contributions on Part lines 1c and 8a? lf "Yes." complete Schedule G, Part ll - 18 19 Did the organization report more than $15,000 of gross income from gaming activates on Part line 9a? If "Yes," complete Schedule G, Par! 19 20 a Did the organization operate one or more hospital facilities? If "Yes. complete Schedule - 20a If "Yes" to line 20a, did the organization attach a copy of its audited ?nancial statements to this returnDid the organization report more than 35.000 of grants or other assistance to any domestic organization or domestic government on Part IX. column (A). line 1? If "Yes.? complete Schedule I. Parts EEA Form 990 (2018) Form 990 ?2018) MINNESOTA FIREARMS ASSOCIATION 4 6-32 63485 Page 4 {Hart Checklist of Required Schedules (continued) Yes No 22 Did the organization report more than $5.000 of grants or other assistance to or for domestic indiViduais on Part IX. column (A). line 2? ll "Yes." complete Schedule l. Parts land ill 22 23 Did the organization answer "Yes" to Part VII. Section A. line 3. 4. or 5 about compensation of the organization's current and former of?cers. directors. trustees. key employees. and highest compensated employees? it "Yes." complete Schedule . . . . . . . . . 23 243 Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than 5100.000 as of the last day of the year. that was issued after December 31. 2002? it "Yes, answer lines 24!: through 240' and complete Schedule K. ll "No, go to line 253 . 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax?exempt bonds24c Did the organization act as an "on behalf of? issuer for bonds outstanding at any time during the year24d 253 Section 501(c)(3). 501(c)(4). and 501(c)(29) organizations. Did the organization engageln an excess bene?t transaction with a disquali?ed person during the year? If "Yes. complete Schedule L. Part 253 Is the organization aware that It engaged in an excess bene?t transaction With a disquali?ed person in a prior year. and that the transaction has not been reported on any of the organization's prior Forms 990 or If "Yes. complete Schedule L. Part Did the organization report any amount on Part X. line 5. 6. or 22 for receivables from or payables to any current or former of?cers. directors. trustees. key employees. highest compensated employees. or disquali?ed persons? If "Yes." complete Schedule L. Part ll . . 26 27 Did the organization provide a grant or other assistance to an of?cer. director. trustee. key employee. I substantial contributor or employee thereof. a grant selection committee member. or to a 35% controlled entity or family member of any of these persons? "Yes. complete Schedule L. Part 27 28 Was the organization a party to a business transaction with one of the following parties (see Schedule L. Part IV instructions for applicable ?ling thresholds. conditions. and exceptions): a A current or former of?cer. director. trustee. or key employee? If ?Yes. complete Schedule L. Part lV 283 A family member of a current or former of?cer. director. trustee. or key employee? If "Yes." complete Schedule L. Part entity of which a current or former officer. director. trustee. or key employee (or a family member thereof) was an officer. director. trustee. or direct or indirect owner? if "Yes.? complete Schedule L, Part Did the organization receive more than $25,000 In non-cash contributions? ll "Yes." complete Schedule 29 30 Did the organization receive contributions of art. historical treasures. or other similar assets. or quali?ed conservation contnbutions? if "Yes." complete Schedule 30 31 Did the organization liquidate. laminate. or dissolve and cease Operations? it ?Yes." complete Schedule N. Parr 31 32 Did the organization sell. exchange. dispose of. or transfer more than 25% of its net assets? if "Yes." complete Schedule Nl Part . . . 32 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301 .7701-2 and 301 .7701-3? If "Yes, "complete Schedule R, Part 33 34 Was the organization related to any tax-exempt or taxable entity? if "Yes. complete Schedule R, Part ll, orlMandPaerJlne35a Did the organization have a controlled entity within the meaning of section 512(b)(13"Yes" to line 35a. did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? it "Yes." complete Schedule R. Part V. line Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization?lf "Yes." complete Schedule R. Part V. line 2 36 37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that Is treated as a partnership for federal income tax purposes? lf "Yes. complete Schedule R. Part VI 37 38 Did the organization complete Schedule 0 and prowde explanations in Schedule 0 for Part VI. lines 11b and 19? Note. All Form 990 ?lers are required to complete Schedule 0. 38 E. art Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response or note to any line in this Part . . . . . . . . . . . . . 1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable - . 1a Enter the number of Form W-ZG included in line 1a Enter -0- if not applicable 1b Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? EEA Form 990 (2018) Form 9901:2018) MINNESOTA FIREARMS ASSOCIATION 46-3263485 Page 5 IRart Statements Regarding Other IRS Filings and Tax Compliance (continued) Yes No 2a Enter the number of employees reported on Form W-3. Transmittal of Wage and Tax Statements. ?led for the calendar year ending with or within the year covered by this retum - - - - - - 23 If at least one is reported on line 2a. did the organization file all required federal employment tax returnsNote. If the sum of lines 1a and 2a is greater than 250. you may be required to e-file (see Instructionsorganization have unrelated business gross income of $1.000 or more during the year? 3a If "Yes." has rt ?led a Form 990-T for this year? if ?No" to line 3b, prowde an explanation in Schedule 0 3b 4a At any time during the calendar year. did the organization have an interest In. or a signature or other authority over. a ?nancial account In a foreign country (such as a bank account. securities account. or other ?nancial account'Yes." enter the name of the foreign country: See Instructions for ?ling requirements for Form 114. Report of Foreign Bank and Financial Accounts (FBAR). 53 Was the organization a party to a prohibited tax shelter transaction at anytime during the tax year? 5a Did any taxable party notify the organization that it was Or is a party to a prohibited lax shelter transaction? - - 5b If "Yes" to line Sa or 5b. did the organization ?le Form - . 5c Ga Does the organization have annual gross receipts that are normally greater than 5100.000. and did the organization solicit any contributions that were not tax deductible as charitable contributions? 6a If "Yes." did the organization include with every solicrtation an express statement that such contributions or giftswerenouaxdeduc?bleOrganizations that may receive deductible contributions under section 170(c) a Did the organization receive a payment in excess of 575 made partly as a contribution and partly for goods and semces prowded to the payer"Yes." did the organization notify the donor of the value of the goods or services provided? 7b I Did the organization sell. exchange. or othenivise dispose of tangible personal property for which it was I required to ?e Form 82827 If "Yes." indicate the number of Forms 8282 ?led during the year . . . . . I 7d I Did the organization receive any funds. directly or indirectly. to pay premiums on a personal bene?t contract? Te Did the organization. during the year. pay premiums. directly or indirectly. on a personal bene?t contract? 7f I 9 ii the organization received a contribution of quali?ed intellectual property. did the organization file Form 8899 as required? . - 79 I It the organlalion received a contribution of cars. boats. airplanes. or other vehicles. did the organization ?le a Form 1098-0? 7h I 8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? 8 I 9 Sponsoring organizations maintaining donor advised funds. I 3 Did the sponsoring organization make any taxable distributions under section 4966Did the sponsoring organization make a distribution to a donor. donor advisor. or related personSection 501(c)(7) organizations. Enter: . . a Initiation fees and capital contributions included on Part line 12 - . 10a 1? .. Gross receipts. included on Form 990. Part line 12. for public use of club 10b . .. 11 Section 501(c)(12) organizations. Enter: . I a Gross income from members or shareholders . - - - - 11a .3 I Gross Income from other sources (Do not net amounts due or paid to other sources 1 against amounts due or received from them12a Section non-exempt charitable trusts. Is the organization ?ling Form 990 in lieu of Form 10417 . . - 12a it "Yes." enter the amount of tax-exempt interest received or accrued during the year I 12b I i 13 Section 501(c)(29) quali?ed nonprofit health Insurance issuers. I a Is the organization licensed to quali?ed health plans In more than one state? 13a I Note. See the instructions for additional information the organization must report on Schedule 0. Enter the amount of reserves the organization is required to maintain by the states in which . 31 the organization is licensed to issue quali?ed health plans 13b fez": "5f Enter the amount of regerves on hand . . . . . . . . . 13c 'r 143 Did the organization receive any payments for indoor tanning services during the tax year"Yes." has it ?led a Form 720 to report these payments? if "No. "provide an explanation in Schedule the organization subject to the section 4960 tax on payment(s) of more than 51.000.000 In remuneration or excess parachute paymen?s) during the year . . . . . . . . . . . . . 15 If "Yes." see Instructions and ?le Form 4720. Schedule N. .- 16 Is the organization an educational Institution subject to the section 4968 excrse tax on net investment Income? 16 If "Yes." complete Form 4720. Schedule 0. 1:133. at?? EEA Form 990 (2018) Form 99012013) MINNE SOTA FIREARMS ASSOCIATION - 4 6- 32 634 85 PartVli Governance. Management, and Disclosure For each "Yes" response to lines 2 through 7b below. and for a "No" response to ?ne 83. 8b, or 10b below, describe the crcurnstances. processes. or changes in Schedule 0. See instructions. Page 6 Check if Schedule 0 contains a response or note to any line in this Part Section A. Governing Body and Management Yes No 13 Enter the number of voting members of the governing body at the end of the tax year - - . - - - - - - - . ta 4 if there are material differences in voting rights among members of the governing body. or if the goveming body delegated broad authority to an executive committee or similar committee. emlain in Schedule 0. Enter the number of voting members included In line 1a. above. who are independent . - - - - - . - - . - 1b 4 2 Did any officer. director. trustee. or key employee have a family relationship or a business relationship with any other officer, director. trustee, or key employee? . 2 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of of?cers. directors. or trustees. or key employees to a management company or other person? 3 4 Did the organization make any signi?cant changes to its governing documents since the prior Form 990 was ?led? 4 5 Did the organization become aware during the year of a signi?cant diversion of the organization?s assets? - - - 5 6 Did the organization have members or stockholders? . 6 To Did the organization have members. stockholders. or other persons who had the power to elect or appoint one or more members of the governing body? 73 Are any governance demsrons of the organization reserved to (or subject to approval by) members. stockholders. or persons other than the governing bodyDid the organization contemporaneously document the meetings held or written actions undertaken during the year by the following. . Ba Each committee With authority to act on behalf of the governing body? 8b 9 Is there any of?cer. director. trustee. or key employee listed in Part VII. Section A. who cannot be reached at the organization's mailing address? if "Yes. prowde the names and addresses in Schedule 0 9 Section B. Policies (This Section 8 requests information about policies not required by the internal Revenue Code.) Yes No 10a Did the organization have local chapters. branches. or af?liates? 10a if "Yes." did the organization have written policies and procedures governing the activities of such chapters. affiliates. and branches to ensure their operations are consistent with the organization's exempt purposes? 1 0b 11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before ?ling the form? - - 11a Describe in Schedule 0 the process. if any. used by the organization to revtew this Form 990. 5 - 12a Did the organization have a written con?ict of interest poiicY? if go to line Were of?cers. directors. or trustees. and key employees required to disclose annually interests that could give rise to conflicts? - - - 12b Did the organization regularly and con5istentty monitor and enforce compliance with the policy? If "YesDid the organization have a written whistleblower policy? . . 13 14 Did the organization have a written document retention and destruction policy/2 14 15 Did the process for determining compensation of the foliowmg persons include a review and approval by independent persons. comparability data. and contemporaneous substantiation of the deliberation and demsion? a The organization's CEO. Executive Director. or top management official . - - - - - - - - - - . - - - - - - - 15a Other officers or key employees of the organization 15b If "Yes" to line 15a or 15b. describe the process In Schedule 0 (see instructions). 163 Did the organization invest in. contribute assets to. or participate in a 10th venture or Similar arrangement 1 153 it "Yes." did the organization follow a written policy or procedure requmng the organization to evaluate its participation in icint venture anangements under applicable federal tax law. and take steps to safeguard the ?l organization's exempt status with respect to such arrangements? 16b Section C. Disclosure 17 List the states With Which a copy of this Form 990 is required to be ?led 18 Section 6104 reqwros an organization to make its Forms 1023 (1024 or 1024-Aif applicable). 990. and 990-T (Section 501(0) (3)5 only) available for public inspection. Indicate how you made these available. Check all that apply. Own website Another?s website Upon request Other (explain in Schedule 0) 19 Describe in Schedule 0 whether (and if so. how) the organization made its governing documents. con?ict of interest policy. and ?nancial statements available to the public during the tax year. 20 State the name. address. and telephone number of the person who possesses the organization's books and records: DORR (952) 451-6115 1060 HWY 3 SOUTH, Northfield, MN 55057 555 Form 990 (2018) Form 990 (2018) MINNE SOTA FIREARMS ASSOCIATION AIS-3263435 Page 7 Part .VII Compensation of Of?cers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part VII Officers, Directors. Trustees, Key Employees. and Highest Compensated Employees Section A. 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending With or within the organization's tax year. 0 List all of the organization's current of?cers. directors. trustees (whether Individuals or organizations). regardless of amount of compensation Enter-O- in columns (D). (E). and (F) if no compensation was paid. 0 List all of the organization's current key employees. if any. See Instructions for de?nition of ?key employee." 0 List the organization's five current highest compensated employees (other than an of?cer. director. trustee. or key employee) who received reportable compensation (Box 5 of Form W-2 andior Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. 0 List all of the organization's former officers. key employees. and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations 0 List all of the organization's form er directors or trustees that received. In the capacity as a former director or trustee of the organization. more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the foliowmg order: indeuai trustees or directors. institutional trustees. of?cers; key employees. highest compensated employees. and former such persons. El Check this box If neither the organization nor any related organization compensated any current officer. director. or trustee. .. [1 (0) Position (AI IBI (Di (E) (F) (do not check more than one Name and Title Average box. unless person is mm an Reportable Reponable Estimated hours per of?cer and a directorltrustee) compensation compensation from amount of week (list any from related other hours for the organizations ocmpemation related 2 5 3% 3" organization from the organizations 3' g- 3 1% a organization below dotted .. '2 9' and related Una) organizations 3 37 111 33.93% .15 EECUTIVE DIRECTOR 0 0 (.219191 1:151?! TREASURER 0 0 POLITICAL DIRECTOR 0 0 (.4). $1394! 31091.3; PRESIDENT 0 0 (.5). -EAPISBJABEE SECRETARY 0 (.5). (.7). (.31. t9). L19) ?11) ?13) ?15) EEA Form 990 (2018) Form 990?l2018) MINNESOTA Haws ASSOCIATION 4 6?32 634 as Page 8 l?trt VII I Section A. Of?cers. Directors, Trustees, Key Employees. and Highest Compensated Employees (continued) (C) (Bi (D) (E) (F) (do not check more than one Name and title Average box. unless person is both an Reportable Reportable Estimated hours per of?cer and a directoriiruslee) compensation compensation irom amount of week (list any from related other hours tor 2 a . 3g 3' the organizations compensation retaled a; n. 3- organization (w-znoae-Misct trorn the organizations avg a a organization below dotted 3 and related line) in a organizations 3 9" (n 3 e. 3 119 ?19 i1!) ?19) i1 9) (.29) ?21) i2?) (.23) 125) ?215) 1b Sub-toga] Total from continuation sheets to Part VII. Section A Total (add lines Total number of Individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 0 Yes No 3 Did the organization list any former of?cer. director. or trustee. key employee. or highest compensated 2' "c employee on line ta? If ?Yes. compiete Schedule for such 3 4 For any individual listed on line 1a. is the sum of reportable compensation and other compensation from the j: organization and related organizations greater than $150.000? if "Yes," complete Schedule for such .3 . . 4 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual 1 t: for servrces rendered to the organization? If ?Yes. complete Schedule for such person - - - - . - - . - . - - . - - - 5 Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. (A) (5) (ct Name and busmess address Description of semces Compensation 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization EEA .. 'i i - - i . no.1?. rt? -. Form 990 (2018) Form 990 '(2018) lRart Vlil'] Statement of Revenue Check if Schedule 0 contains a response or note to any line in this Part MINNESOTA FIREARMS ASSOCIATION 4 6-32 634 85 Page 9 .- 1 (A) Total rename (3) Related or exempt function (G) Unrelated busm 653 revenue (0) Revenue emluded from tax under sections 512-514 Contriautions. Gifts. Grants and Other Similar Amounts ta Federated campaigns - - Membership dues events Related organizations - - 1a . 1b loan-- 1c 1d Govemmenl grants (contributions) - - 19 All other contributions. gifts. grants. and similar amounts not included abovo 1f Noncash contributions included In lines 1a-1l: hi 273.635 Program Service Revenue 2a Total. Add lines 1a-1f - Business Code 273.635 L-ur tr. All other program servrce revenue Total. Add lines 2a-2f Other Revenue Ga 0 7a 83 103 05" Investment Income (Including and other similar amounts) Income from investment of tax-exempt bond proceeds Gross rents Less.rental expenses - - . Rental rncomeor (loss) . . Net rental income or (loss) Gross amount from sales of assets other than Inventory Less: cost or other basis and sales expenses . - - Gainortloss) Netgarn or(loss) - - . - - interest. (It Real Hi) Personal (I) Secuntres (II) Other Gross income from fundraislng events (not including 5 of contributions reported on line to). See Part IV. line 18 expenses . - Net income or (loss) from events . Gross income from gaming activities. See Part IV, line 19 Less: direct expenses - - Net income or (loss) from gaming - - Gross sales of inventory. less returns and allowances - - Less cost of goods sold - Net Income or (loss) from sales of inventory - - Miscellaneous Revenue Business Code 11a 12 Total revenue. See instructions All other revenue Total. Add lines 11 a-11d . - mm,- 273,635 0 EEA Form 990 (2018) Form 99012018) MINNESOTA FIREARMS ASSOCIATION 46?3263485 Page 10 [Part 1x1 Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organrzalions must complete column (A) Check rf Schedule 0 contains a response or note to any line in this Part IX - Do not include amounts reported on lines 61), 7b, (A) (B) (C) (D) Total expenses Program service Management and Fundraising 8b, 9b, and 10b of Part expenses general expenses emenses 1 Grants and other assistance to domestic organizations and domestic governments. See Part IV. lrne21 fE? 2 Grants and other assistance to domestic I i 27:5}: See Part iv. line22 . . 3 Grants and other to foreign - 5 organizations, foreign governments. and foreign individuals. See Part IV. lines Bene?ts paid to or for members 5 Compensation of current of?cers. directors. trustees. and key employees 6 Compensation not included above. to disquali?ed persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) 7 Other salaries and wages - . - - - - - - - 1 8 Pensron plan accruals and contributions (Include section 401(k) and 403(b) employer contributions) 1 9 OtherempIOyeebene?Fees for servrces (non-employees): a Management . Legal . . . . . . i Accounting 2 Professional fundraislng services. See Part IV. line17 - I Investment management fees 9 Other. (If line 119 amount exceeds 10% of Irne 25. column (A) amount. Irst line 119 expenses on Schedule 0.) 12 and promotion 8 217 8 2 17 13 Ol?ceexpenses 9,182 918 8,264 14 lnformationtechnology - - - . - - - - . - - - - - - - 4,283 428 3,855 15 Royalties 16 Occupancy . . . . . . . . . . - . . 9.956 996 81960 17 5,343 585 5,263 18 Payments of travel or entertainment expenses of?crals - - . - - 19 Conferences. conventions. and meetings 2 158 2 158 20 21 Paymentstoal?llatesmono-noun?. 22 Depreciation. depletion, and amortization 23 Insurance 24 Other expenses. Itemrze expenses not covered above (Lrst miscellaneous expenses in line 24s. It lrne 24a amount exceeds 10% of line 25. column (A) amount. 24c expenses on Schedule 0.) smug; i a DIRECT MAIL AND PAPER FEES 41,997 37,797 i posmge 21.799 19.619 1 CONSULTING 49,950 44,955 i DERCHANDISE EMAIL 15,885 14,296 a All other expenses 15 250 13 725 25 Total functional expenses. Add lines1 through 24e 134 . 525 154, 951 26 Joint costs. Complete this line only if the organization reported in column (8) joint costs from a combined educational campaign and fundraislng solicitation. Check here if followrng SOP 98-2 (ASC 958-720) 55?. Form 990 (2018) i i i Form 990?t2018) MINNE SOTA FIREARMS ASSOCIATION 4 6-32 634 85 Page 11 Part Balance Sheet Check if Schedule 0 contains a response or note to any line in this Part (A) (3) Beginning of year End of year 1 Cash - non-interest-bearing - - . - - Savings and temporary cash investments . 2 20 000 3 Pledges and grants receivableAccounts racelvableLoans and other receivables from current and former of?cers. directors. . trustees. key employees. and highest compensated employees Complete Part of Schedule 5 6 Loans and other receivables from other disqualified persons (as de?ned under section x? 4958(0l1)). persons described In section and contributing employers and sponsoring organizations of section 501(c)(9) voluntary empioyees' bene?ciary . . . organizations (see instructions) Complete Pan ll of Schedule 6 7 Notes and loans receivable. net 7 Inventories for sale or use 8 2 9 Prepaid expenses and deferred charges 9 10a Land. buildings. and equipment: cost or other basis. Complete Part VI of Schedule - - - - 10a Less' accumulated depreCIation 10b 10c 11 investments - publicly traded securities 11 12 Investments - other securities. See Part IV. line 11 12 13 Investments - program-related See Part IV. line 11 13 14 Intangmle assets 14 15 Otherassets SeeParth.lIne11 . - . . . . . . . . . 15 16 Total assets. Add lines 1 through 15 (must equal line 34Accounts payable and accrued expenses 17 18 Grants payable 18 19 Deferred revenue 19 20 Tax-exempt bond liabll?jes 20 21 Escrow or custodial account Inability. Cemplete Part IV of Schedule 21 8 22 Loans and other payables to current and former of?cers. directors. i trustees. key employees. highest compensated employees. and . 33 disqualified persons. Complete Part II of Schedule 22 ?1 23 Secured mortgages and notes payable to unrelated third parties - . . . . 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal Income tax. payables to related third parties. and other liabilities not included on lines 17?24). Complete Part of Schedule 25 26 Total liabilities. Add lines 17 through 25 26 0 Organizations that follow SPAS 117 (ASC 958). check here and complete lines 27 through 29. and lines 33 and 34. 27 Unrestrictednetassets . . . . . . . . . . . . . . . 34,671 27 121,457 8 28 Ternporariiy restricted net assets - - - . - - - . . - 28 '2 29 Permanently restricted net assets 29 IE Organizations that do not follow SFAS 117 (ASC 958). check here and . 3 complete lines 30 through 34. . 30 Capital stock or trust pnncupal. or current funds 30 2 31 Paid-in or capital surplus. or land. building. or equipment fund 31 23 32 Retained earnings. endowment. accumulated income, or other funds . . . . . . . 32 33 Total net assets or fund balances - 34 6'71 33 121 457 34 Total liab?ities and net assetslfund balances - . - . - . - 34 6'71 34 121 . 457 EEA Form 990 (2018) Form 990?t2018) MINNESOTA FIREARMS ASSOCIATION 46-3263495 Page 12 [PatXm Reconciliation of Net Assets Check if Schedule 0 contains a response or note to any line in Part Total revenue(mustequalPart Vlil. column (A). line 12) . - . 1 273, 635 2 Total expenses (must equal Part IX, column (A). line 25Revenue less expenses. Subtract line 2 from line Net assets or fund balances at beginning Of year (must equal Part X. line 33. column - - - - - - - 4 34 671 5 Net unrealized gains (losses) on investments . . . . . . . 7tnvestrnent3xpenses 7 8 Prior period adjustments . . . . . . . . . . . 8 9 Other changes in net assets or fund balances (explain an Schedule 0) 9 (2 . 324) 10 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X. line 33. column . . . . . 10 12L 457 [Part Financial Statements and Reporting Check If Schedule 0 contains a response or note to any Irne In this Part - - - - - - - - - - Yes No 1 Accounting method used to prepare the Form 990: Cash Accrual Other If the organization changed its method of accounting from a prior year or checked "Other.? explain In Schedule 0 2a Were the organization's financial statements compiled or reviewed by an independent accountant"Yes.? check a box below to Indicate whether the ?nancial statements for the year were compiled or reviewed on a separate basis. consolidated bears. or both: Separate basrs Consolidated basls Both consolidated and separate basis Were the organization's ?nancial statements audited by an Independent accountant? 2b if "Yes," check a box below to Indicate whether the ?nancial statements for the year were audited on a separate basis. consolidated basis. or both' Separate basis [3 Consolidated basis Both consolidated and separate basis it ?Yes" to line 2a or 2b. does the organization have a committee that assumes responsibility for oversight of the audit. revrew. or compilation of its ?nancial statements and selection of an independent accountant? 2c if the organization changed erther Its oversight process or selection process during the tax year. explain in Schedule 0. 3a As a result of a federal award, was the organrzation required to undergo an audtt or audits as set forth in the Single Audit Act and OMB CrrcuiarA-1337 . . . . . . . . . . . 33 it "Yes." did the organization undergo the reqwred audit or audits? If the organizatlon did not undergo the recurred audit or audits. explain why in Schedule 0 and describe any steps taken to undergo such audits - - - - 3b EEA Form 990 (2018) Supplemental information to Form 990 or 990-EZ - Complete to provude information for responses to specific questions on 2 O1 8 Form 990 or 990-82 or to provide any additional information. Depanmemofme new,? Attach to Form 990 or . .099" PUblic Mama. Revenue game Go to wwars.gov/Fonn990 for the latest information. Inspection Name of the organization En'ployer identi?cation number MINNESOTA FIREARMS ASSOCIATION 46-3263485 01. Officer, directors, etc. family relationship (Part VI, line 2) TWO OF THE OFFICERS ARE RELATED. 02. Organizational document changes (Part VI, line 4) THE ORGANIZATION UNDERWENT A NAME CHANGE. 03. Form 990 governing body review (Part VI, line 11) THE BOARD HAS THE OPPORTUNITY TO REVIEW THE RETURN BEFORE IT IS FILED. 04. Form 990 availability to public (Part VI, line 18) THE RETURN IS AVAILABLE ON GUIDE STAR.ORG 05. Governingdocuments, etc, available to public (Part VI, line 19) THE GOVERNING DOCUMENTS ARE AVAILABLE ON GUIDE STAR.ORG AND THE MINNESOTA SECRETARY OF STATES WEBSITE. 06. Explanation of other changes in net assets or fund balances (Part XI, line 9) THERE WERE NON DEDUCTIBLE ITEMS OF $2324. For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule 0 (Form 990 or 99052) (2018) EEA