Civic Intelligence

St Stephen Firefighter'S Relief As

990 • Fiscal year 2015 • EIN 23-7436372

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 20, 2016

2 6th Avenue SESt Stephen, MN 56375

(320) 259-6821

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

38th percentile

0.00x

Higher debt load relative to revenue than 38% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Net Margin

94th percentile

59%

Higher net margin than 94% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

74th percentile

$3,589

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Asset Growth

61st percentile

4.0%

Faster asset growth than 61% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

91st percentile

45%

Faster revenue growth than 91% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$571,972

Up $21,743 (+4.0%) from 2014

Net Assets

Up

$571,632

Up $23,101 (+4.2%) from 2014

Liabilities

Down

$340

Down $1,358 (-80%) from 2014

Revenue

Up

$86,665

Up $26,918 (+45%) from 2014

Expenses

Down

$35,725

Down $22,672 (-39%) from 2014

Net Income

Up

$50,940

Up $49,590 (+3673%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2012: $448,233Liabilities 2012: $249Net Assets 2012: $447,9842012Assets 2013: $547,464Liabilities 2013: $283Net Assets 2013: $547,1812013Assets 2014: $550,229Liabilities 2014: $1,698Net Assets 2014: $548,5312014Assets 2015: $571,972Liabilities 2015: $340Net Assets 2015: $571,6322015Assets 2017: $712,169Liabilities 2017: $0Net Assets 2017: $712,1692017Assets 2018: $733,033Liabilities 2018: $0Net Assets 2018: $733,0332018Assets 2019: $840,409Liabilities 2019: $555Net Assets 2019: $839,8542019Assets 2020: $951,545Liabilities 2020: $1,018Net Assets 2020: $950,5272020Assets 2021: $1,169,461Liabilities 2021: $1,662Net Assets 2021: $1,167,7992021Assets 2022: $1,065,778Liabilities 2022: $1,197Net Assets 2022: $1,064,5812022Assets 2023: $1,159,060Liabilities 2023: $1,383Net Assets 2023: $1,157,6772023

Highlighted filing

2015

Assets$571,972
Liabilities$340
Net Assets$571,632

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100K-$200KExpenses 2012: $11,5192012Revenue 2013: $122,255Expenses 2013: $23,058Net Income 2013: $99,1972013Revenue 2014: $59,747Expenses 2014: $58,397Net Income 2014: $1,3502014Revenue 2015: $86,665Expenses 2015: $35,725Net Income 2015: $50,9402015Revenue 2017: $100,846Expenses 2017: $44,719Net Income 2017: $56,1272017Revenue 2018: $30,372Expenses 2018: $9,508Net Income 2018: $20,8642018Revenue 2019: $152,648Expenses 2019: $45,827Net Income 2019: $106,8212019Revenue 2020: $118,118Expenses 2020: $7,445Net Income 2020: $110,6732020Revenue 2021: $221,408Expenses 2021: $4,136Net Income 2021: $217,2722021Revenue 2022: -$101,157Expenses 2022: $2,061Net Income 2022: -$103,2182022Revenue 2023: $229,970Expenses 2023: $136,874Net Income 2023: $93,0962023

Highlighted filing

2015

Revenue$86,665
Expenses$35,725
Net Income$50,940
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 20, 2016
Return Version
2015v2.1
Gross Receipts
$512,574
Mission and Program Overview

Mission

The organization's mission is to administer a pension fund for volunteer firefighters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$507,993$548,855▲ $40,862
Cap Stk Tr Prin Current Funds$548,531$548,531→ $0
Rtn Earn Endowment Incm Other Fnds$0$23,101▲ $23,101
Savings and Temporary Cash Investments$29,059$11,975▼ $17,084
Cash and Non-Interest-Bearing Accounts$13,177$11,142▼ $2,035
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$550,229$571,972▲ $21,743
Liabilities
Deferred Revenue$1,439--
Accounts Payable and Accrued Expenses$259$340▲ $81
Total Liabilities$1,698$340▼ $1,358
Net Assets / Fund Balance
Total Net Assets Fund Balance$548,531$571,632▲ $23,101
Total Liabilities and Net Assets / Fund Balance$550,229$571,972▲ $21,743

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$548,855--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Aaron RudolphVice President$3,589$3,589

Board Members and Trustees

NameTitle
Gene SkajPresident
Jeff BlenkushTrustee
Rodger BellingerTrustee
Michael RingstadSecretary
John KnettelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$34,066
Program Service Revenue
$0
Investment Income
$18,819
Other Revenue
$33,780
All Other Contributions
$490
Change in Net Assets
$50,940

Audited Revenue Reconciliation

Revenue per Audited Statements
$57,712
Revenue Not Reported on Financial Statements
$28,953
Revenue Not Reported on Form 990
$-27,839
Other Revenue Adjustments
$28,953
Total Revenue per Audited Statements
$29,873
Total Revenue per Form 990
$86,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$26,100
Other Expenses$9,625
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$26,100--$26,100
Fees for Service Investment Mgmnt Fees$8,437--$8,437
Office Expenses$820--$820
Conferences and Meetings$343--$343
Fees for Services Accounting$25--$25
Total Functional Expenses$35,725$0$0$35,725

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$35,725
Expenses Not Reported on Financial Statements$26,100
Other Expense Adjustments$26,100
Total Expenses per Audited Statements$11,386
Expenses per Audited Statements$9,625
Expenses Not Reported on Form 990$1,761
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of St StephenSt Stephen, MN-To Purchase Fire Equipment.$26,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$454,862
Gaming Direct Expenses$424,148
Fundraising Gross Income$4,827
Fundraising Direct Expenses$1,761
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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, Part VI, Section A, Line 6

The organization has 28 members.

Form 990, Part VI, Section A, Line 7A

The members elect officers on an annual basis.

Form 990, Part VI, Section A, Line 7B

Members vote on all decisions affecting the organization.

Form 990, Part VI, Section B, Line 11

The treasurer presents all tax filings to the membership for review and approval before submission.

Form 990, Part VI, Section C, Line 19

All governing documents, and financial statements are made available upon request of the board of directors.

Filing and Contact Details

Filer

Filer Name
ST STEPHEN FIREFIGHTER'S RELIEF
EIN
23-7436372
Phone
3202596821
Address
2 6TH AVENUE SE, ST STEPHEN, MN 56375

Signing Officer

Name
Eugene Skaj
Title
President
Phone
3202596821
Signed
2016-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eugene Skaj
Formed
1973
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
5
Employees
2
Volunteers
28

Preparer

Firm
SCHLENNER WENNER & CO CPA'S PA
Address
PO BOX 1496, ST CLOUD, MN 56302-1496
Preparer
Shelley Gaetz
Phone
3202510286
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraiser expenses -1,761. Direct gaming revenue 30,714.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraiser expenses 1,761.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Gambling program expenses 26,100.

Raw XML Appendix372 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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
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IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt026000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PURCHASE FIRE EQUIPMENT.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF ST STEPHEN
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02 6TH AVE SE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ST STEPHEN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd056375
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS 28 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT OFFICERS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE ON ALL DECISIONS AFFECTING THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TREASURER PRESENTS ALL TAX FILINGS TO THE MEMBERSHIP FOR REVIEW AND APPROVAL BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0550229
IRS990/TotalAssetsEOYAmt0571972
IRS990/TotalAssetsGrp/BOYAmt0550229
IRS990/TotalAssetsGrp/EOYAmt0571972
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt034066
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt035725
IRS990/TotalFunctionalExpensesGrp/TotalAmt035725
IRS990/TotalGrossUBIAmt030714
IRS990/TotalLiabilitiesBOYAmt01698
IRS990/TotalLiabilitiesEOYAmt0340
IRS990/TotalLiabilitiesGrp/BOYAmt01698
IRS990/TotalLiabilitiesGrp/EOYAmt0340
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0548531
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0571632
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt035725
IRS990/TotalReportableCompFromOrgAmt03589
IRS990/TotalRevenueGrp/ExclusionAmt021885
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt086665
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt030714
IRS990/TotalVolunteersCnt028
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0550229
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0571972
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02 6TH AVENUE SE
IRS990/USAddress/CityNm0ST STEPHEN
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056375
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0EUGENE SKAJ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03202596821
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST STEPHEN FIREFIGHTER'S RELIEF
ReturnHeader/Filer/BusinessNameControlTxt0STST
ReturnHeader/Filer/EIN0237436372
ReturnHeader/Filer/PhoneNum03202596821
ReturnHeader/Filer/USAddress/AddressLine1Txt02 6TH AVENUE SE
ReturnHeader/Filer/USAddress/CityNm0ST STEPHEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056375
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411656121
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHLENNER WENNER & CO CPA'S PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1496
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST CLOUD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0563021496
ReturnHeader/PreparerPersonGrp/PhoneNum03202510286
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHELLEY GAETZ
ReturnHeader/ReturnTs02016-09-23T13:27:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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