Liabilities / Assets
28th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 36-3415975 • 501(c)4 • Elk River, MN
Profile
To provide retirement benefits to association members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
28th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
30th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
96th percentile
Higher net margin than 96% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 0.8% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Assets
Up$3,929,988
Up $624,392 (+19%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$3,929,988
Up $624,392 (+19%) from 2023
Revenue
Up$483,667
Up $59,966 (+14%) from 2023
Expenses
Down$73,203
Down $583,724 (-89%) from 2023
Net Income
Up$410,464
Up $643,690 (+276%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide retirement benefits to association members.
To provide retirement benefits to volunteer firefighters.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,229,506 | $3,859,282 | ▲ $629,776 |
| Savings and Temporary Cash Investments | $66,750 | $67,100 | ▲ $350 |
| Cash and Non-Interest-Bearing Accounts | $6,340 | $3,606 | ▼ $2,734 |
| Accounts Receivable | $3,000 | $0 | ▼ $3,000 |
| Total Assets | $3,305,596 | $3,929,988 | ▲ $624,392 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $3,301,723 | $3,927,171 | ▲ $625,448 |
| Net Assets Without Donor Restrictions | $3,873 | $2,817 | ▼ $1,056 |
| Total Net Assets Fund Balance | $3,305,596 | $3,929,988 | ▲ $624,392 |
| Total Liabilities and Net Assets / Fund Balance | $3,305,596 | $3,929,988 | ▲ $624,392 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kristin Prescott | Treasurer | PT | $3,900 | $3,900 |
| Trent Collins | Secretary | - | $780 | $780 |
| Garrett Erdman | President (thru 12/01/2024) | - | $416 | $416 |
| Name | Title |
|---|---|
| Mike Tietz | VP/president (beg 12/01/2024) |
| Joe Stremcha | City Admin, Ex-officio Trustee |
| John Dietz | City Mayor, Ex-officio Trustee |
| Mark Dickinson | Fire Chief, Ex-officio Trustee |
| Jeremy Collins | Trustee |
| Mike Kelleher | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $68,107 |
| Salaries, Compensation, and Employee Benefits | $5,096 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Service Investment Mgmnt Fees | - | $36,093 | - | $36,093 |
| Other Expenses | - | $18,371 | - | $18,371 |
| Fees for Services Accounting | - | $9,690 | - | $9,690 |
| Current Officers, Directors, Trustees, and Key Employees | - | $5,096 | - | $5,096 |
| Fees for Services Other | - | $1,800 | - | $1,800 |
| All Other Expenses | - | $1,195 | - | $1,195 |
| Insurance | - | $958 | - | $958 |
| Total Functional Expenses | $0 | $73,203 | $0 | $73,203 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $73,203 |
| Expenses per Audited Statements | $37,110 |
| Total Expenses per Audited Statements | $37,110 |
| Expenses Not Reported on Financial Statements | $36,093 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Jeremy collins, trustee and trent collins, secretary - family relationship”
“The relief association has four classes of membership: active members: active members are the members who are serving on active service in the performance of fire suppression duties or the supervision of fire suppression duties of the elk river fire department. Deferred members: deferred members are those members who have served at least five (5) years of active duty as firefighters in the elk river fire department, have separated from such service as firefighters,and have been members in good standing of the association at least five (5) consecutive years prior to separation from service, other than time on suspension and approved leaves of absence. Retired members: retired members are those members who have received service pensions from the association. Inactive members: inactive members are those members who have separated from service as fire department but have not met the minimum years of service to be vested in the plan.”
“A board of trustees administers the relief association. Members each have one vote to elect the trustees of the association. In addition, trustees or officers may be removed for cause at a meeting of membership called for that specific purpose by 2/3 vote of those present at the meeting.”
“The board of trustees makes the official decisions for the association. The membership of the association must vote to approve any changes to the bylaws. Amendments to change the amount of benefits or pensions requires approval of the city council of the city of elk river.”
“The organization does not have any committees with authority to act as the board.”
“The form 990 is reviewed by the association's treasurer.”
“The association makes its governing documents and financial statements available upon request for the same period of disclosure as set forth in section 6104(d).”
“The association uses the modified accrual method of accounting.”
“The association is recognized by irs as qualified 501(c)4 organization and therefore is not subject to ordinary income tax for the year ended december 31, 2024. The association is required to assess whether any uncertain tax positions exist and if there should be recognition of a related benefit or liability in the financial statements. The association has determined there are no amounts to record as assets or liabilities related to uncertain tax positions.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3000 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE RETIREMENT BENEFITS TO VOLUNTEER FIREFIGHTERS. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1195 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1195 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7636351081 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 415 JACKSON AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ELK RIVER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55330 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 6340 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3606 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 5096 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 5096 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 374063 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 108999 |
| IRS990/CYOtherExpensesAmt | 0 | 68107 |
| IRS990/CYOtherRevenueAmt | 0 | 605 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 410464 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 5096 |
| IRS990/CYTotalExpensesAmt | 0 | 73203 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 483667 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | RETIREMENT RELIEF AND OTHER BENEFITS TO MEMBERS AND DEPENDENTS. THE ASSOCIATION IS A GOVERNMENTAL ENTITY THAT RECEIVES AND MANAGES PUBLIC MONEY TO PROVIDE RETIREMENT BENEFITS TO INDIVIDUALS PROVIDING THE GOVERNMENTAL SERVICES OF FIREFIGHTING AND EMERGENCY FIRST RESPONSE. DURING THE YEAR, THERE WERE 53 ACTIVE MEMBERS AND 15 INACTIVE MEMBERS WHO ARE DEFERRED. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3301723 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3927171 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9690 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9690 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1800 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1800 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 36093 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 36093 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KRISTIN PRESCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TRENT COLLINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GARRETT ERDMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MIKE TIETZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JEREMY COLLINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MIKE KELLEHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOHN DIETZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOE STREMCHA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MARK DICKINSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 3900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 780 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 416 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT (THRU 12/01/2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VP/PRESIDENT (BEG 12/01/2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CITY MAYOR, EX-OFFICIO TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CITY ADMIN, EX-OFFICIO TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | FIRE CHIEF, EX-OFFICIO TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1922 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 356633 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 483667 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 958 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 958 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 108999 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 108999 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3229506 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3859282 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 17430 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE RETIREMENT BENEFITS TO ASSOCIATION MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3305596 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3929988 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 213928 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3873 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2817 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | BANQUETS AND EVENTS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 18371 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 18371 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REIMBURSMENTS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 395 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 210 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 395 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 210 |
| IRS990/OtherRevenueTotalAmt | 0 | 605 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JEREMY COLLINS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 586017 |
| IRS990/PYContributionsGrantsAmt | 0 | 330205 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 4000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 93496 |
| IRS990/PYOtherExpensesAmt | 0 | 62835 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -233226 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 4075 |
| IRS990/PYTotalExpensesAmt | 0 | 656927 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 423701 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 410464 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 66750 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 67100 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 36093 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 37110 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 36093 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 36093 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 213928 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 213928 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 36093 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 447574 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION IS RECOGNIZED BY IRS AS QUALIFIED 501(C)4 ORGANIZATION AND THEREFORE IS NOT SUBJECT TO ORDINARY INCOME TAX FOR THE YEAR ENDED DECEMBER 31, 2024. THE ASSOCIATION IS REQUIRED TO ASSESS WHETHER ANY UNCERTAIN TAX POSITIONS EXIST AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE FINANCIAL STATEMENTS. THE ASSOCIATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 73203 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 483667 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 661502 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 37110 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | JEREMY COLLINS, TRUSTEE AND TRENT COLLINS, SECRETARY - FAMILY RELATIONSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE RELIEF ASSOCIATION HAS FOUR CLASSES OF MEMBERSHIP: ACTIVE MEMBERS: ACTIVE MEMBERS ARE THE MEMBERS WHO ARE SERVING ON ACTIVE SERVICE IN THE PERFORMANCE OF FIRE SUPPRESSION DUTIES OR THE SUPERVISION OF FIRE SUPPRESSION DUTIES OF THE ELK RIVER FIRE DEPARTMENT. DEFERRED MEMBERS: DEFERRED MEMBERS ARE THOSE MEMBERS WHO HAVE SERVED AT LEAST FIVE (5) YEARS OF ACTIVE DUTY AS FIREFIGHTERS IN THE ELK RIVER FIRE DEPARTMENT, HAVE SEPARATED FROM SUCH SERVICE AS FIREFIGHTERS,AND HAVE BEEN MEMBERS IN GOOD STANDING OF THE ASSOCIATION AT LEAST FIVE (5) CONSECUTIVE YEARS PRIOR TO SEPARATION FROM SERVICE, OTHER THAN TIME ON SUSPENSION AND APPROVED LEAVES OF ABSENCE. RETIRED MEMBERS: RETIRED MEMBERS ARE THOSE MEMBERS WHO HAVE RECEIVED SERVICE PENSIONS FROM THE ASSOCIATION. INACTIVE MEMBERS: INACTIVE MEMBERS ARE THOSE MEMBERS WHO HAVE SEPARATED FROM SERVICE AS FIRE DEPARTMENT BUT HAVE NOT MET THE MINIMUM YEARS OF SERVICE TO BE VESTED IN THE PLAN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A BOARD OF TRUSTEES ADMINISTERS THE RELIEF ASSOCIATION. MEMBERS EACH HAVE ONE VOTE TO ELECT THE TRUSTEES OF THE ASSOCIATION. IN ADDITION, TRUSTEES OR OFFICERS MAY BE REMOVED FOR CAUSE AT A MEETING OF MEMBERSHIP CALLED FOR THAT SPECIFIC PURPOSE BY 2/3 VOTE OF THOSE PRESENT AT THE MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF TRUSTEES MAKES THE OFFICIAL DECISIONS FOR THE ASSOCIATION. THE MEMBERSHIP OF THE ASSOCIATION MUST VOTE TO APPROVE ANY CHANGES TO THE BYLAWS. AMENDMENTS TO CHANGE THE AMOUNT OF BENEFITS OR PENSIONS REQUIRES APPROVAL OF THE CITY COUNCIL OF THE CITY OF ELK RIVER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT AS THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FORM 990 IS REVIEWED BY THE ASSOCIATION'S TREASURER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ASSOCIATION USES THE MODIFIED ACCRUAL METHOD OF ACCOUNTING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 1 |
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| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 3929988 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3305596 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3929988 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3929988 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 415 JACKSON AVENUE |
| IRS990/USAddress/CityNm | 0 | ELK RIVER |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 55330 |
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| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | WWW.ELKRIVERMN.GOV |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KRISTIN PRESCOTT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7636351081 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ELK RIVER FIRE DEPARTMENT RELIEF |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ELKR |
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| ReturnHeader/Filer/PhoneNum | 0 | 7636351081 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 415 JACKSON AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ELK RIVER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55330 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 471019942 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CREATIVE PLANNING TAX LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 100 E PARK AVE STE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WATERLOO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 50703 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3192346885 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHELLE M HEKEL |
| ReturnHeader/ReturnTs | 0 | 2025-10-13T00:03:58-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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