ASSOCIATION OF MINNESOTA COUNTIES

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1909

Legal Domicile

Principal Officer

JULIE RING

Phone

6512243344

Tax Period

2023-01-01 to 2023-12-31

ASSOCIATION OF MINNESOTA COUNTIES, founded in 1909, is a community nonprofit that reported $5.0M in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion.

Mission

THE ASSOCIATION OF MINNESOTA COUNTIES IS A VOLUNTARY NON-PARTISAN STATEWIDE ORGANIZATION THAT ASSISTS THE STATE'S 87 COUNTIES IN PROVIDING EFFECTIVE COUNTY GOVERNANCE TO THE PEOPLE OF MINNESOTA.

Program Service Accomplishments

Program 1

Expenses: $4,001,836 Revenue: $1,571,027

AMC'S PROGRAMS INCLUDE MEMBER SERVICES TO ASSIST MEMBER COUNTIES IN PROVIDING EFFECTIVE COUNTY GOVERNANCE. PUBLICATIONS THAT PROVIDE INFORMATION ON LEGISLATIVE UPDATES AND AMC ACTIVITIES. EDUCATIONAL PROGRAMS TO HELP KEEP COUNTY COMMISSIONERS AND STAFF UP-TO-SPEED ON ISSUES, TRENDS, AND TECHNOLOGY. POLICY ANALYST SERVICES THAT PROVIDE YEAR-ROUND ANALYSIS OF COMPLEX ISSUES THAT HAVE A SIGNIFICANT RAMIFICATION OF COUNTY BUDGETS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,966,735

Program Service Revenue $1,575,697

Investment Income $239,214

Other Revenue $173,456

TOTAL REVENUE $4,955,102

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,591,296

Fundraising Expenses $0

Program Expenses $4,001,836

Other Expenses $2,232,597

TOTAL EXPENSES $4,823,893

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,955,102	$4,194,552	+0.2%
Expenses	$4,823,893	$3,974,761	+0.2%
Net Income	$131,209	$219,791	-0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$412,084

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICH SVE	NACO REPRESENTATIVE	3.00	Officer Director	$0	$0	$0
TODD PATZER	IMMEDIATE PAST PRESIDENT	5.00	Officer Director	$0	$0	$0
MARY JO MCGUIRE	PRESIDENT	4.00	Officer Director	$0	$0	$0
NEAL GAALSWYK	1ST VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
TERRY LOVGREN	DISTRICT 1 DIRECTOR	2.00	Director	$0	$0	$0
RICK HAALAND	DISTRICT 2 DIRECTOR	2.00	Director	$0	$0	$0
JOAN LEE	DISTRICT 3 DIRECTOR	2.00	Director	$0	$0	$0
BILL STEARNS	DISTRICT 4 DIRECTOR	2.00	Director	$0	$0	$0
GENNY REYNOLDS	DISTRICT 5 DIRECTOR	2.00	Director	$0	$0	$0
DERON BREHMER	DISTRICT 6 DIRECTOR	2.00	Director	$0	$0	$0
DE MALTERER	DISTRICT 7 DIRECTOR	2.00	Director	$0	$0	$0
GENE METZ	DISTRICT 8 DIRECTOR	2.00	Director	$0	$0	$0
BRAD ANDERSON	DISTRICT 9 DIRECTOR	2.00	Director	$0	$0	$0
JEFF REINERT	DISTRICT 10 DIRECTOR	2.00	Director	$0	$0	$0
GAYLE DEGLER	DISTRICT 10 DIRECTOR	2.00	Director	$0	$0	$0
TARRYL CLARK	NACO REPRESENTATIVE	3.00	Director	$0	$0	$0
JOE ATKINS	DISTRICT 10 DIRECTOR	2.00	Director	$0	$0	$0
VANCE STUEHRENBERG	NACO REPRESENTATIVE	3.00	Director	$0	$0	$0
MARION GREENE	DISTRICT 10 DIRECTOR	2.00	Director	$0	$0	$0
LARRY LINDOR	SECRETARY/TREASURER	2.00	Officer Director	$0	$0	$0
BARBARA WECKMAN BREKKE	DISTRICT 10 DIRECTOR	2.00	Director	$0	$0	$0
TRISTA MARTINSON	DISTRICT 10 DIRECTOR	2.00	Director	$0	$0	$0
CARLA BIGHAM	DISTRICT 10 DIRECTOR	2.00	Director	$0	$0	$0
STEVEN GARDNER	POLICY COMMITEE CHAIR	2.00	Director	$0	$0	$0
GARY HENDRICKX	POLICY COMMITEE CHAIR	2.00	Director	$0	$0	$0
GORDY WAGNER	POLICY COMMITEE CHAIR	2.00	Director	$0	$0	$0
STEVE SCHMITT	POLICY COMMITEE CHAIR	2.00	Director	$0	$0	$0
ROGER IMDIEKE	MEMBER SERVICES COMMITTEE	2.00	Director	$0	$0	$0
LISA FOBBE	NACO REPRESENTATIVE	2.00	Director	$0	$0	$0
ED POPP	POLICY CHAIR	2.00	Director	$0	$0	$0
RICK ANDERSON	MEMBER SERVICES COMMITTEE	2.00	Director	$0	$0	$0
LUKE JOHNSON	MEMBER SERVICES COMMITTEE	2.00	Director	$0	$0	$0
MIKE SLAVIK	2ND VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
JULIE RING	EXECUTIVE DIRECTOR	40.00	Officer	$208,491	$27,808	$236,299
LAURIE KLUPACS	DEPUTY DIRECTOR	40.00	Officer	$149,455	$26,330	$175,785
MATTHEW HILGART	EMPLOYEE	40.00	Highest	$145,157	$22,225	$167,382

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$4,955,102	$4,823,893	$5,422,542	$131,209
2022	$4,194,552	$3,974,761	$5,564,283	$219,791
2021	$4,043,556	$3,448,004	$5,262,848	$595,552
2020	$3,458,249	$3,285,496	$4,908,011	$172,753
2019	$3,747,291	$3,477,926	$5,065,870	$269,365