Civic Intelligence

Mcgregor Fire Department Relief Association

EIN 06-1253061 • 501(c)4 • Mcgregor, MN

Profile

Provide support for the mcgregor fire department, its volunteer firefighters, and the community.

PO Box 518Mcgregor, MN 55760
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.80x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

13.91x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

6th percentile

-51%

Higher net margin than 6% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$0

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$1,460,228

Up $171,632 (+13%) from 2023

Liabilities

Down

$1,163,950

Down $74,961 (-6.1%) from 2023

Net Assets

Up

$296,278

Up $246,593 (+496%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin6th percentile

Revenue

Up

$83,674

Up $95,272 (+821%) from 2023

Expenses

Up

$126,397

Up $123,340 (+4035%) from 2023

Net Income

Down

-$42,723

Down $28,068 (-192%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $454,005Liabilities 2010: $36Net Assets 2010: $453,9692010Assets 2011: $485,692Liabilities 2011: $844Net Assets 2011: $484,8482011Assets 2012: $562,294Liabilities 2012: $1,414Net Assets 2012: $560,8802012Assets 2013: $679,917Liabilities 2013: $5,628Net Assets 2013: $674,2892013Assets 2014: $682,218Liabilities 2014: $1,411Net Assets 2014: $680,8072014Assets 2015: $665,937Liabilities 2015: $15,080Net Assets 2015: $650,8572015Assets 2016: $36,039Liabilities 2016: $0Net Assets 2016: $36,0392016Assets 2017: $35,060Liabilities 2017: $3,571Net Assets 2017: $31,4892017Assets 2018: $41,965Liabilities 2018: $5,239Net Assets 2018: $36,7262018Assets 2019: $45,792Liabilities 2019: $4,685Net Assets 2019: $41,1072019Assets 2020: $38,542Liabilities 2020: $0Net Assets 2020: $38,5422020Assets 2021: $40,440Liabilities 2021: $11,022Net Assets 2021: $29,4182021Assets 2022: $114,021Liabilities 2022: $13,760Net Assets 2022: $100,2612022Assets 2023: $1,288,596Liabilities 2023: $1,238,911Net Assets 2023: $49,6852023Assets 2024: $1,460,228Liabilities 2024: $1,163,950Net Assets 2024: $296,2782024

Highlighted filing

2024

Assets$1,460,228
Liabilities$1,163,950
Net Assets$296,278
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500K-$1.0MExpenses 2010: $67,8042010Expenses 2011: $5,8922011Expenses 2012: $14,3292012Revenue 2013: $96,773Expenses 2013: $13,997Net Income 2013: $82,7762013Revenue 2014: $57,056Expenses 2014: $50,538Net Income 2014: $6,5182014Revenue 2015: $37,582Expenses 2015: $67,532Net Income 2015: -$29,9502015Revenue 2016: $86,399Expenses 2016: $701,217Net Income 2016: -$614,8182016Revenue 2017: -$4,550Expenses 2017: $0Net Income 2017: -$4,5502017Revenue 2018: $7,396Expenses 2018: $2,159Net Income 2018: $5,2372018Revenue 2019: $9,842Expenses 2019: $5,461Net Income 2019: $4,3812019Revenue 2020: -$806Expenses 2020: $1,759Net Income 2020: -$2,5652020Revenue 2021: -$8,870Expenses 2021: $254Net Income 2021: -$9,1242021Revenue 2022: $113,875Expenses 2022: $43,032Net Income 2022: $70,8432022Revenue 2023: -$11,598Expenses 2023: $3,057Net Income 2023: -$14,6552023Revenue 2024: $83,674Expenses 2024: $126,397Net Income 2024: -$42,7232024

Highlighted filing

2024

Revenue$83,674
Expenses$126,397
Net Income-$42,723
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,460,228
Liabilities
$1,163,950
Net assets
$296,278
Revenue
$83,674
Expenses
$126,397
Net income
-$42,723
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$1.16$0.30$0.08$0.13$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.29$1.24$0.05$0.01$0.00$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.01$0.10$0.11$0.04$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.01$0.03$0.01$0.00$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$0.00$0.00$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.04$0.01$0.01$0.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.01$0.04$0.01$0.00$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.03$0.00$0.00$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$0.09$0.70$0.61
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.02$0.65$0.04$0.07$0.03
2014Summary only. Only limited summary data is available for this year.$0.68$0.00$0.68$0.06$0.05$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.68$0.01$0.67$0.10$0.01$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.00$0.56$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.48$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.00$0.45$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 23, 2025
Return Version
2024v5.0
Gross Receipts
$3,247,689
Mission and Program Overview

Mission

Provide support for the mcgregor fire department, its volunteer firefighters, and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,233,829$1,382,203▲ $148,374
Cash and Non-Interest-Bearing Accounts$52,505$75,314▲ $22,809
Inventories for Sale or Use$2,262$2,411▲ $149
Prepaid Expenses and Deferred Charges-$300-
Total Assets$1,288,596$1,460,228▲ $171,632
Liabilities
Unsecured Notes Loans Payable$1,226,422$1,147,878▼ $78,544
Other Liabilities$11,849$14,572▲ $2,723
Accounts Payable and Accrued Expenses$640$1,500▲ $860
Total Liabilities$1,238,911$1,163,950▼ $74,961
Net Assets / Fund Balance
Net Assets With Donor Restrictions$7,407$234,325▲ $226,918
Net Assets Without Donor Restrictions$42,278$61,953▲ $19,675
Total Net Assets Fund Balance$49,685$296,278▲ $246,593
Total Liabilities and Net Assets / Fund Balance$1,288,596$1,460,228▲ $171,632
Compensation and Service Providers
Top Officer Pay66th percentile

Board Members and Trustees

NameTitle
Patrick SellersPresident/ce
Caleb SorensonTrustee
Zerek MarsalaTrustee
Preston LeeSecretary
Alex KowitzTreasurer
Jake KoenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$59,322
Program Service Revenue
$0
Investment Income
$1,024
Other Revenue
$23,328
Change in Net Assets
$-42,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,397
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$119,000--$119,000
Other Expenses$4,677--$4,677
Fees for Service Investment Mgmnt Fees-$2,720-$2,720
Total Functional Expenses$123,677$2,720$0$126,397
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$3,187,343
Gaming Direct Expenses$3,164,015
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gambling Taxes Payable$12,294
Linked Bingo Prizes Payable$1,198
Payroll Taxes Payable$1,080
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Members are active volunteer firefighters of the mcgregor fire department.”

Form 990, Page 6, Part VI, Line 7A

“Board of trustees are members of the association elected by the members.”

Form 990, Page 6, Part VI, Line 7B

“Bylaws are maintained and approved by the members.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed by board officers before submission.”

Form 990, Page 6, Part VI, Line 12C

“Each trustee completes a statement of economic interest annually.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Mcgregor Fire Department
EIN
06-1253061
Phone
2189276111
Address
PO BOX 518, MCGREGOR, MN 55760

Signing Officer

Name
Patrick Sellers
Title
President/CEO
Phone
2189276111
Signed
2025-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Sellers
Formed
1949
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
5
Volunteers
24

Preparer

Firm
Clasen & Schiessl Cpas Ltd
Address
30954 GOVERNMENT DRIVE, PEQUOT LAKES, MN 56472
Preparer
Susan M Schiessl
Phone
2185685242
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Transfer to sbi 83,326 change in pension liability 78,544 total 161,870”

Form 990, Part XII

“Gambling operations were reviewed by an independent accountant. General operations were compiled.”

Raw XML Appendix344 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt037160
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt037160
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt03705
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0335274
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0331569
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt073930
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt01654
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt075584
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct00.90000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt07960
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0LUKE SORENSON
IRS990ScheduleG/GamingManagerServicesProvTxt0OVERALL MANAGEMENT AND SUPERVISION
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0LUKE SORENSON
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 518
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MCGREGOR
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd055760
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MINNESOTA 97,250
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 3, PART III, LINE 17B
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE ACTIVE VOLUNTEER FIREFIGHTERS OF THE MCGREGOR FIRE DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF TRUSTEES ARE MEMBERS OF THE ASSOCIATION ELECTED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BYLAWS ARE MAINTAINED AND APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY BOARD OFFICERS BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH TRUSTEE COMPLETES A STATEMENT OF ECONOMIC INTEREST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRANSFER TO SBI 83,326 CHANGE IN PENSION LIABILITY 78,544 TOTAL 161,870
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GAMBLING OPERATIONS WERE REVIEWED BY AN INDEPENDENT ACCOUNTANT. GENERAL OPERATIONS WERE COMPILED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01288596
IRS990/TotalAssetsEOYAmt01460228
IRS990/TotalAssetsGrp/BOYAmt01288596
IRS990/TotalAssetsGrp/EOYAmt01460228
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt059322
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02720
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0123677
IRS990/TotalFunctionalExpensesGrp/TotalAmt0126397
IRS990/TotalGrossUBIAmt016164
IRS990/TotalLiabilitiesBOYAmt01238911
IRS990/TotalLiabilitiesEOYAmt01163950
IRS990/TotalLiabilitiesGrp/BOYAmt01238911
IRS990/TotalLiabilitiesGrp/EOYAmt01163950
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt049685
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0296278
IRS990/TotalProgramServiceExpensesAmt0123677
IRS990/TotalRevenueGrp/ExclusionAmt08188
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083674
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt016164
IRS990/TotalVolunteersCnt024
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01288596
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01460228
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01226422
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01147878
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICK SELLERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum02189276111
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MCGREGOR FIRE DEPARTMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0RELIEF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MCGR
ReturnHeader/Filer/EIN0061253061
ReturnHeader/Filer/PhoneNum02189276111
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 518
ReturnHeader/Filer/USAddress/CityNm0MCGREGOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055760
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474889790
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLASEN & SCHIESSL CPAS LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030954 GOVERNMENT DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PEQUOT LAKES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056472
ReturnHeader/PreparerPersonGrp/PhoneNum02185685242
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN M SCHIESSL
ReturnHeader/ReturnTs02025-07-23T18:02:10-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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