Liabilities / Assets
21st percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2014 • EIN 36-3415975
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
21st percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
21st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
62nd percentile
Higher top officer pay than 62% of similar nonprofits.
Top officer pay equals 0.7% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Up$3,192,687
Up $311,845 (+11%) from 2013
Net Assets
Up$3,192,687
Up $311,845 (+11%) from 2013
Liabilities
Flat$0
Flat from 2013
Revenue
Down$334,749
Down $15,447 (-4.4%) from 2013
Expenses
Down$48,421
Down $117,429 (-71%) from 2013
Net Income
Up$286,328
Up $101,982 (+55%) from 2013
To provide retirement benefits to association members.
To provide retirement benefits to volunteer firefighters
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,812,230 | $3,021,389 | ▲ $209,159 |
| Cash and Non-Interest-Bearing Accounts | $1,354 | $171,090 | ▲ $169,736 |
| Savings and Temporary Cash Investments | $65,053 | $0 | ▼ $65,053 |
| Pledges and Grants Receivable | $2,000 | $0 | ▼ $2,000 |
| Total Assets | $2,880,842 | $3,192,687 | ▲ $311,845 |
| Other Assets Total | $205 | $208 | ▲ $3 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $2,880,579 | $3,190,879 | ▲ $310,300 |
| Unrestricted Net Assets | $263 | $1,808 | ▲ $1,545 |
| Total Net Assets Fund Balance | $2,880,842 | $3,192,687 | ▲ $311,845 |
| Total Liabilities and Net Assets / Fund Balance | $2,880,842 | $3,192,687 | ▲ $311,845 |
| Name | Title | Base | Total |
|---|---|---|---|
| Joe Libor | Treasurer | $2,387 | $2,387 |
| Scott Schmitt | President | $326 | $326 |
| Name | Title |
|---|---|
| Dave King | Vice President |
| John Dietz | Ex-officio Trustee |
| T John Cunningham | Ex-officio Trustee |
| Tim Simon | Ex-officio Trustee |
| Keith Thorson | Trustee |
| Rich Czech | Trustee |
| Tristan Nicka | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $38,066 |
| Salaries, Compensation, and Employee Benefits | $8,355 |
| Grants and Similar Amounts Paid | $2,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Service Investment Mgmnt Fees | $31,479 | - | - | $31,479 |
| Fees for Services Accounting | $5,053 | - | - | $5,053 |
| Other Employee Benefits | - | $5,047 | - | $5,047 |
| Current Officers, Directors, Trustees, and Key Employees | $2,713 | - | - | $2,713 |
| Grants to Domestic Individuals | $2,000 | - | - | $2,000 |
| Office Expenses | $25 | $705 | - | $730 |
| Other Salaries and Wages | $595 | - | - | $595 |
| Conferences and Meetings | - | $556 | - | $556 |
| Insurance | $248 | - | - | $248 |
| Total Functional Expenses | $42,113 | $6,308 | $0 | $48,421 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $48,421 |
| Expenses Not Reported on Financial Statements | $31,479 |
| Expenses per Audited Statements | $16,942 |
| Total Expenses per Audited Statements | $16,942 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Two board members were compensated as officers and were therefore not independent.”
“The association is comprised of members of the volunteer fire department”
“The members elect the members of the governing body”
“In order to amend the by-laws, the proposed changes shall be read at any regular meeting and then filed with the secretary until the next meeting, when the proposed changes shall again be read and voted upon and if 2/3 of those present vote favorable, then the change shall be adopted.”
“A member of the board receives a copy of the 990 for review and to approve the 990 for signature and filing.”
“The conflict of interest policy is reviewed annually by the association's board members for any necessary changes.”
“The association's governing documents and financial statements are made available by request of the president, the fire chief, or at the city of elk river's city hall.”
“The board of trustees is charged with oversight of the yearly audit.”
“Income taxes the organization is a nonprofit organization described in section 501(c) 4 of the internal revenue code and is exempt from federal and state income taxes. The organization has analyzed filing positions with the internal revenue service and the state of minnesota. The organization is subject to routine audits by these jurisdictions; however, the organization is currently not under any audits for any tax periods. The organization does not anticipate that any of its income tax filing positions would result in a material adverse effect on the organizations financial condition, results of operations or cash flow. No liability has been recorded for uncertain tax positions. As allowed under accounting principles generally accepted in the united states of america, the organization would accrue, if applicable, income tax related interest and penalties in income tax expense in the organizations statement of revenues, expenditures and changes in fund balances. During the year ended december 31, 2014, the organization did not recognize any interest or penalties. With few exceptions, the organization is no longer subject to tax examinations by tax authorities for years before 2011.”
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/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE RETIREMENT BENEFITS TO VOLUNTEER FIREFIGHTERS |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AllOtherContributionsAmt | 0 | 9853 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SCOTT SCHMITT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7632740688 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 415 JACKSON AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ELK RIVER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55330 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1354 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 171090 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 2713 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 2713 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 556 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 556 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 204678 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 2000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 130071 |
| IRS990/CYOtherExpensesAmt | 0 | 38066 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 286328 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 8355 |
| IRS990/CYTotalExpensesAmt | 0 | 48421 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 334749 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PENSION BENEFITS |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 42113 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 5053 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5053 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 31479 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 31479 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.00 |
| 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 | SCOTT SCHMITT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVE KING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TRISTAN NICKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOE LIBOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICH CZECH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KEITH THORSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOHN DIETZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TIM SIMON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | T JOHN CUNNINGHAM |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 326 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 2387 |
| 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 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EX-OFFICIO TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EX-OFFICIO TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EX-OFFICIO TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1922 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 21180 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 194825 |
| IRS990/GrantAmt | 0 | 2000 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 2000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 2000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 82910 |
| IRS990/GrossReceiptsAmt | 0 | 396479 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 248 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 248 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 108891 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 108891 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2812230 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3021389 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 61730 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | SEE PART I, LINE 1 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2880842 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3192687 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 21180 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 21180 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 25517 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 705 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 25 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 730 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 205 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 208 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 5047 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5047 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 595 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 595 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 2000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | SCOTT SCHMITT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 126594 |
| IRS990/PYContributionsGrantsAmt | 0 | 199268 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 150928 |
| IRS990/PYOtherExpensesAmt | 0 | 36001 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 184346 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3255 |
| IRS990/PYTotalExpensesAmt | 0 | 165850 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 350196 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 286328 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| 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 | 65053 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 31479 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 16942 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 31479 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 31479 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 25517 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 25517 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 31479 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 303270 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME TAXES THE ORGANIZATION IS A NONPROFIT ORGANIZATION DESCRIBED IN SECTION 501(C) 4 OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION HAS ANALYZED FILING POSITIONS WITH THE INTERNAL REVENUE SERVICE AND THE STATE OF MINNESOTA. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY THESE JURISDICTIONS; HOWEVER, THE ORGANIZATION IS CURRENTLY NOT UNDER ANY AUDITS FOR ANY TAX PERIODS. THE ORGANIZATION DOES NOT ANTICIPATE THAT ANY OF ITS INCOME TAX FILING POSITIONS WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATIONS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOW. NO LIABILITY HAS BEEN RECORDED FOR UNCERTAIN TAX POSITIONS. AS ALLOWED UNDER ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, THE ORGANIZATION WOULD ACCRUE, IF APPLICABLE, INCOME TAX RELATED INTEREST AND PENALTIES IN INCOME TAX EXPENSE IN THE ORGANIZATIONS STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES. DURING THE YEAR ENDED DECEMBER 31, 2014, THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2011. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 48421 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 334749 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 328787 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 16942 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TWO BOARD MEMBERS WERE COMPENSATED AS OFFICERS AND WERE THEREFORE NOT INDEPENDENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION IS COMPRISED OF MEMBERS OF THE VOLUNTEER FIRE DEPARTMENT |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | IN ORDER TO AMEND THE BY-LAWS, THE PROPOSED CHANGES SHALL BE READ AT ANY REGULAR MEETING AND THEN FILED WITH THE SECRETARY UNTIL THE NEXT MEETING, WHEN THE PROPOSED CHANGES SHALL AGAIN BE READ AND VOTED UPON AND IF 2/3 OF THOSE PRESENT VOTE FAVORABLE, THEN THE CHANGE SHALL BE ADOPTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A MEMBER OF THE BOARD RECEIVES A COPY OF THE 990 FOR REVIEW AND TO APPROVE THE 990 FOR SIGNATURE AND FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE ASSOCIATION'S BOARD MEMBERS FOR ANY NECESSARY CHANGES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ASSOCIATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE BY REQUEST OF THE PRESIDENT, THE FIRE CHIEF, OR AT THE CITY OF ELK RIVER'S CITY HALL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE BOARD OF TRUSTEES IS CHARGED WITH OVERSIGHT OF THE YEARLY AUDIT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1 |
| 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 B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 2880579 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 3190879 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2880842 |
| IRS990/TotalAssetsEOYAmt | 0 | 3192687 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2880842 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3192687 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 204678 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 6308 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 42113 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 48421 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2880842 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3192687 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 42113 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 2713 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 130071 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 334749 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 42 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2880842 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3192687 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 263 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1808 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 415 JACKSON AVE |
| IRS990/USAddress/CityNm | 0 | ELK RIVER |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 55330 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SCOTT SCHMITT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7632740688 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-05-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ELK RIVER FIRE DEPARTMENT RELIEF ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ELKR |
| ReturnHeader/Filer/EIN | 0 | 363415975 |
| ReturnHeader/Filer/PhoneNum | 0 | 7632740688 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 415 JACKSON AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ELK RIVER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55330 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411397419 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ABDO EICK & MEYERS LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 100 WARREN ST SUITE 600 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MANKATO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 56001 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5076252727 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-05-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | THOMAS J OLINGER CPA |
| ReturnHeader/ReturnTs | 0 | 2015-06-11T14:40:05-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.