Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,608,448 | 1,674,394 | 2,520,018 | 2,518,762 | 2,786,085 | 11,107,707 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,608,448 | 1,674,394 | 2,520,018 | 2,518,762 | 2,786,085 | 11,107,707 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 943,271 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 10,164,436 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,608,448 | 1,674,394 | 2,520,018 | 2,518,762 | 2,786,085 | 11,107,707 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 86 | 345 | 56 | 776 | 1,002 | 2,265 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 380 | 272 | 120 | 1,424 | 2,196 | |
| 11 | Total support. Add lines 7 through 10 | 11,112,168 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
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| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS - 2016 AMOUNT: $ 380. 2017 AMOUNT: $ 272. 2018 AMOUNT: $ 120. 2019 AMOUNT: $ 1,424. |
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Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE OF THE IMMIGRANT LAW CENTER OF MINNESOTA (ILCM) IS COMPOSED OF THE FOUR CURRENTLY SERVING OFFICERS, PRESIDENT, VICE-PRESIDENT, SECRETARY, AND TREASURER. THE MOST-RECENT PAST PRESIDENT OF ILCM IS ALSO INVITED TO ATTEND EXECUTIVE COMMITTEE MEETINGS AS A NON-VOTING MEMBER. THE PRESIDENT, OR IN HIS/HER ABSENCE THE VICE-PRESIDENT, CHAIRS THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SERVES THE FOLLOWING FUNCTIONS: - ACTS FOR THE BOARD BETWEEN REGULARLY SCHEDULED BOARD MEETINGS. CONDUCTS YEARLY PERFORMANCE EVALUATIONS OF AND EVALUATION CONFERENCES WITH THE EXECUTIVE DIRECTOR. - CONSULTS WITH THE EXECUTIVE DIRECTOR ON PERSONNEL MATTERS. - REVIEWS AND APPROVES ORGANIZATIONAL POLICIES FOR PRESENTATION TO THE FULL BOARD. - CONSULTS WITH THE EXECUTIVE DIRECTOR ON SUCH OTHER MATTERS AS HE/SHE MAY REQUEST. - PERFORMS SUCH OTHER FUNCTIONS AS THE FULL BOARD MAY FROM TIME TO TIME DELEGATE. THE EXECUTIVE COMMITTEE MEETS WHEN CONVENED BY THE PRESIDENT OR, IN HIS/HER ABSENCE, THE VICE PRESIDENT, AS NECESSARY TO PERFORM SPECIFIC TASKS. IF THE FULL BOARD ADOPTS A REGULAR MEETING SCHEDULE PROVIDING FOR BI-MONTHLY OR QUARTERLY MEETINGS, THE EXECUTIVE COMMITTEE SHALL HOLD REGULAR MEETINGS DURING THE MONTHS WHEN THE FULL BOARD DOES NOT MEET. ALL PROCEDURES RELATING TO MEETINGS AND THE OPERATIONS OF THE EXECUTIVE COMMITTEE ARE THOSE ESTABLISHED BY THE BYLAW PROVISIONS APPLICABLE TO THE FULL BOARD, PROVIDED THAT A QUORUM OF THE EXECUTIVE COMMITTEE SHALL BE A MAJORITY OF MEMBERS THEN HOLDING OFFICE, AND PROVIDED FURTHER THAT THE FULL BOARD MAY FROM TIME TO TIME ESTABLISH OTHER PROCEDURES FOR THE EXECUTIVE COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE MEMBERS OF THE FINANCE COMMITTEE AND THE EXECUTIVE DIRECTOR OF THE ORGANIZATION PERFORM A MORE DETAILED REVIEW OF THE FORM 990 PRIOR TO PRESENTATION TO THE FULL BOARD FOR APPROVAL. THE FORM 990 IS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR DISCUSSION, REVIEW, AND APPROVAL. THE FORM 990 IS FILED AFTER THIS APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | IMMIGRANT LAW CENTER OF MINNESOTA REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY FOR DIRECTORS, OFFICERS, AND EMPLOYEES. EACH RESPONSIBLE PERSON IS REQUIRED TO REVIEW A COPY OF THE POLICY AND ACKNOWLEDGE IN WRITING THAT THEY HAVE DONE SO. THEY ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH A RESPONSIBLE PERSON IS INVOLVED THAT THEY BELIEVE COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. THIS POLICY IS REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY ARE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS. A RESPONSIBLE PERSON IS REQUIRED TO DISCLOSE ALL FACTS MATERIAL TO THE POTENTIAL CONFLICT OF INTEREST. SUCH DISCLOSURE IS DOCUMENTED IN THE MEETING MINUTES. A MEMBER WHO HAS A POTENTIAL CONFLICT OF INTEREST MAY NOT PARTICIPATE NOR BE PERMITTED TO HEAR THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. THE BOARD OR COMMITTEE SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS. A PERSON WHO HAS A CONFLICT OF INTEREST WILL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AND MAY NOT VOTE ON THE TRANSACTION. SUCH INELIGIBILITY TO VOTE IS DOCUMENTED IN THE MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15 | AN INDEPENDENT CONSULTANT CONDUCTED A COMPREHENSIVE COMPENSATION STUDY FOR THE ORGANIZATION IN 2016/2017 THAT INCLUDED AN ENVIRONMENTAL SCAN, SURVEYS OF LIKE-ORGANIZATIONS, AND ANALYSIS OF COMPENSATION DATA BOTH IN THE PRIVATE AND NONPROFIT SECTORS. BASED ON THE CONSULTANTS REVIEW AND ANALYSIS, RECOMMENDATIONS WERE MADE TO THE BOARD OF DIRECTORS OF THE IMMIGRANT LAW CENTER OF MINNESOTA. THIS SCALE PROVIDES FOR A SALARY RANGE FOR EACH POSITION AT THE ORGANIZATION. THE BOARD OF DIRECTORS REVIEW AND APPROVE ANY CHANGES TO THE SALARY SCALE EACH YEAR. ANNUAL INCREASES TO SALARY ARE BASED ON A COMBINATION OF COST OF LIVING ADJUSTMENTS AND RESPONSIBILITIES. THE BOARD OF DIRECTORS REVIEW AND DETERMINE SALARY INCREASES WITHIN THE SALARY SCALE ANNUALLY AS PART OF ITS ANNUAL PERFORMANCE EVALUATION AND PLANNING PROCESS WITH THE EXECUTIVE DIRECTOR (ED). A NEW ED WAS HIRED IN 2019 AND AN INDEPENDENT FIRM PROVIDED RECOMMENDATIONS FOR THE ED SALARY SCALE BASED ON COMPARATIVE MARKET DATA. THE BOARD OF DIRECTORS REVIEWED AND APPROVED THE ED SALARY RECOMMENDATIONS IN MARCH 2019. MANAGEMENT REVIEWS THE OVERALL SALARY SCALE EACH YEAR AND MAKES RECOMMENDATIONS FOR ADJUSTMENTS FOR INFLATION, WHICH WAS THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS IN NOVEMBER 2019. THE PROCESS FOR DETERMINING COMPENSATION OF OTHER KEY EMPLOYEES IS THE SAME AS DESCRIBED WITH THE EXECUTIVE DIRECTOR COMPENSATION AND IS BASED ON THE BOARD APPROVED SALARY SCALE, COST OF LIVING ADJUSTMENTS, AND PERFORMANCE. THIS SALARY SCALE IS REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR AND FINANCE COMMITTEE AS PART OF THE ANNUAL BUDGETING PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, ANNUAL AUDITED FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. |
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