Civic Intelligence

Minnesota State Fire Chiefs Assn Inc.

990 • Fiscal year 2016 • EIN 41-1247114

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 07, 2017

2704 Highway 10 NEMounds View, MN 55449

(763) 218-5678

Siviq Scores

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

Liabilities / Assets

71st percentile

0.21x

Higher debt load relative to assets than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

68th percentile

0.13x

Higher debt load relative to revenue than 68% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

56th percentile

5.1%

Higher net margin than 56% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

82nd percentile

$81,390

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

82nd percentile

33%

Faster revenue growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$494,861

Up $84,309 (+21%) from 2015

Net Assets

Up

$389,044

Up $53,901 (+16%) from 2015

Liabilities

Up

$105,817

Up $30,408 (+40%) from 2015

Revenue

Up

$816,748

Up $200,341 (+33%) from 2015

Expenses

Up

$774,870

Up $90,106 (+13%) from 2015

Net Income

Up

$41,878

Up $110,235 (+161%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $264,227Liabilities 2010: $26,490Net Assets 2010: $237,7372010Assets 2011: $314,647Liabilities 2011: $37,672Net Assets 2011: $276,9752011Assets 2012: $438,332Liabilities 2012: $56,484Net Assets 2012: $381,8482012Assets 2013: $478,839Liabilities 2013: $53,704Net Assets 2013: $425,1352013Assets 2014: $467,341Liabilities 2014: $48,976Net Assets 2014: $418,3652014Assets 2015: $410,552Liabilities 2015: $75,409Net Assets 2015: $335,1432015Assets 2016: $494,861Liabilities 2016: $105,817Net Assets 2016: $389,0442016Assets 2017: $576,462Liabilities 2017: $89,951Net Assets 2017: $486,5112017Assets 2018: $496,630Liabilities 2018: $44,046Net Assets 2018: $452,5842018Assets 2019: $554,026Liabilities 2019: $54,003Net Assets 2019: $500,0232019Assets 2020: $531,624Liabilities 2020: $30,120Net Assets 2020: $501,5042020Assets 2021: $602,220Liabilities 2021: $87,204Net Assets 2021: $515,0162021Assets 2022: $550,840Liabilities 2022: $38,990Net Assets 2022: $511,8502022Assets 2023: $703,595Liabilities 2023: $70,587Net Assets 2023: $633,0082023Assets 2024: $774,160Liabilities 2024: $84,603Net Assets 2024: $689,5572024

Highlighted filing

2016

Assets$494,861
Liabilities$105,817
Net Assets$389,044

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $502,9172010Expenses 2011: $520,5172011Expenses 2012: $485,3682012Revenue 2013: $616,332Expenses 2013: $585,459Net Income 2013: $30,8732013Revenue 2014: $592,231Expenses 2014: $593,946Net Income 2014: -$1,7152014Revenue 2015: $616,407Expenses 2015: $684,764Net Income 2015: -$68,3572015Revenue 2016: $816,748Expenses 2016: $774,870Net Income 2016: $41,8782016Revenue 2017: $816,247Expenses 2017: $739,536Net Income 2017: $76,7112017Revenue 2018: $743,425Expenses 2018: $753,631Net Income 2018: -$10,2062018Revenue 2019: $748,553Expenses 2019: $733,126Net Income 2019: $15,4272019Revenue 2020: $375,247Expenses 2020: $402,982Net Income 2020: -$27,7352020Revenue 2021: $656,293Expenses 2021: $601,262Net Income 2021: $55,0312021Revenue 2022: $749,912Expenses 2022: $701,331Net Income 2022: $48,5812022Revenue 2023: $750,212Expenses 2023: $672,610Net Income 2023: $77,6022023Revenue 2024: $779,176Expenses 2024: $744,631Net Income 2024: $34,5452024

Highlighted filing

2016

Revenue$816,748
Expenses$774,870
Net Income$41,878
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 7, 2017
Return Version
2016v3.0
Gross Receipts
$863,726
Mission and Program Overview

Mission

To create a stronger, more effective minnesota fire service by engaging leaders with the best training, education and professional development opportunities available.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$215,466$231,671▲ $16,205
Cash and Non-Interest-Bearing Accounts$64,613$125,793▲ $61,180
Land, Buildings, and Equipment, Net$74,755$43,624▼ $31,131
Accounts Receivable$6,664$41,610▲ $34,946
Prepaid Expenses and Deferred Charges$7,012$11,334▲ $4,322
Inventories for Sale or Use$18,829$6,852▼ $11,977
Pledges and Grants Receivable-$3,000-
Savings and Temporary Cash Investments$386--
Total Assets$410,552$494,861▲ $84,309
Other Assets Total$22,827$30,977▲ $8,150
Liabilities
Deferred Revenue$43,054$66,107▲ $23,053
Accounts Payable and Accrued Expenses$32,355$39,710▲ $7,355
Total Liabilities$75,409$105,817▲ $30,408
Net Assets / Fund Balance
Unrestricted Net Assets$303,595$370,405▲ $66,810
Temporarily Rstr Net Assets$31,548$18,639▼ $12,909
Total Net Assets Fund Balance$335,143$389,044▲ $53,901
Total Liabilities and Net Assets / Fund Balance$410,552$494,861▲ $84,309

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$43,624$121,789$165,413
Other Assets Org$8,150--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
jenA NOAHeDITOR IN CHIEFFT$81,390$81,390

Board Members and Trustees

NameTitle
George EsbensenPresident
Tim BUTLERVice President
Adam MannausauDirector
Bill ThoennesDirector
Bruce WestDirector
Chuck KarlDirector
Dale SpeckenDirector
Dennis EdwardsDirector
Gary ConrathDirector
Gary LarsonDirector
Greg MartinDirector
Jay WoodDirector
Jeff BengstonDirector
Joe KellydIRECTOR
John CunninghamdIRECTOR
John FrueteldIRECTOR
Kurt RogersDirector
Marc KlaithDirector
Mark MarcyDirector
Mark SchmidtdIRECTOR
Mike ScottdIRECTOR
Tim OlandDirector
Tom MillerdIRECTOR
chip lohmillerdIRECTOR
ulIE SEALdIRECTOR
Nyle ZikmundExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$240,797
Program Service Revenue
$570,924
Investment Income
$4,200
Other Revenue
$827
All Other Contributions
$136,473
Change in Net Assets
$41,878

Audited Revenue Reconciliation

Revenue per Audited Statements
$816,748
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$12,023
Total Revenue per Audited Statements
$828,771
Total Revenue per Form 990
$816,748
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$673,917
Salaries, Compensation, and Employee Benefits$100,953
Total Fundraising Expense$5,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$118,576$55,694$5,390$179,660
All Other Expenses$114,340$8,020-$122,360
Current Officers, Directors, Trustees, and Key Employees$92,824--$92,824
Fees for Services Lobbying$46,786--$46,786
Other Expenses$37,913--$37,913
Depreciation Depletion$23,549$7,582-$31,131
Conferences and Meetings$9,694$8,786-$18,480
Fees for Services Accounting-$16,610-$16,610
Information Technology$11,906$3,968-$15,874
Office Expenses$8,185$5,629-$13,814
Payroll Taxes$8,129--$8,129
Advertising$7,523--$7,523
Fees for Services Other$4,643$1,102-$5,745
Insurance$789$789-$1,578
Travel$630--$630
Total Functional Expenses$661,300$108,180$5,390$774,870

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$774,870
Total Expenses per Audited Statements$774,870
Total Expenses per Form 990$774,870
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Nyle ZikmundExecutive DirectorTHE ASSOCIATION HAS CONTRACTED WITH NYLE'S COMPANY, FIRE SERVICES CONSULTING, TO MANAGE THE OPERATIONS OF THE ASSOCIATION.No$179,660
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, line 11B

There is no formal review procedure for the 990. The executive director makes it available to the board after it is filed.

Form 990, Part VI, Section B, line 12C

The organization expects board members to be conversant with the policies and guidelines set forth, and to voluntarily bring forward questionable issues as they arise.

Form 990, Part VI, Section B, line 15A

The executive director is employed on a two-year renewable contract, and receives annual performance reviews via a joint meeting of the executive committee and finance committee. This joint committee reviews executive salaries of other comparable nonprofits, along with the executive director's effectiveness in performing his duties, in making its determination. These proceedings are documented in the board minutes.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public via its website.

Filing and Contact Details

Filer

Filer Name
Minnesota State Fire Chiefs Assn Inc
EIN
41-1247114
Phone
7632185678
Address
2704 Highway 10 NE, Mounds View, MN 55449

Signing Officer

Name
George Esbensen
Title
Director
Phone
7632185678
Signed
2017-09-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Esbensen
Formed
1975
Legal Domicile
Mn
Voting Board Members
25
Independent Board Members
25
Employees
1
Volunteers
0

Preparer

Firm
MahoneyUlbrichChristiansen & Russ PA
Address
10 River Park Plaza Suite 800, Saint Paul, MN 55107
Preparer
Rozalyn Z Allyson
Phone
6512276695
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

Conference speakers expense: Program service expenses 27,106. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,106. Other conference expenses: Program service expenses 25,451. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,451. Conference facility expense: Program service expenses 23,512. Management and general expenses 0. Fundraising expenses 0. Total expenses 23,512. Guidebook inventory write-off: Program service expenses 11,554. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,554. BANK CHARGES: Program service expenses 0. Management and general expenses 8,020. Fundraising expenses 0. Total expenses 8,020. BAD DEBT EXPENSE: Program service expenses 6,944. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,944. Other fire officer school expenses: Program service expenses 6,077. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,077. Awards and donations: Program service expenses 5,515. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,515. Fire officer school facility: Program service expenses 3,940. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,940. FIRE OFFICER SCHOOL TEACHERS: Program service expenses 3,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,750. MISCELLANEOUS: Program service expenses 491. Management and general expenses 0. Fundraising expenses 0. Total expenses 491.

Form 990, Part XII, Line 2C:

The process has not changed from the previous year.

Financial Statement Notes

Part X, Line 2:

The Association is exempt from income taxes under Internal Revenue Code Section 501(c)(3) and applicable Minnesota Statutes, except to the extent it has taxable income from businesses that are not related to its exempt purpose. Sales of advertising generate unrelated business income for the Association. As of December 31, 2016, the Association did not owe any taxes on its advertising revenue and has an unrelated business income tax carryover loss of $23,448 to offset income in future years. If not used, the carryover losses expire in 2029. Deferred tax assets result from carryover losses. Realization of the deferred tax asset is dependent upon sufficient future unrelated business taxable income during the period that loss carryforwards are expected to be available to reduce unrelated business taxable income. A deferred tax asset of $7,581 has been recorded net of a $7,581 valuation allowance. The Association believes that it has appropriate support for any tax positions taken, and accordingly, does not have any uncertain tax positions that are material to the financial statements.

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IRS990/Form990PartVIISectionAGrp/PersonNm0George Esbensen
IRS990/Form990PartVIISectionAGrp/PersonNm1Tim BUTLER
IRS990/Form990PartVIISectionAGrp/PersonNm2Kurt Rogers
IRS990/Form990PartVIISectionAGrp/PersonNm3Mark Schmidt
IRS990/Form990PartVIISectionAGrp/PersonNm4Tom Miller
IRS990/Form990PartVIISectionAGrp/PersonNm5John Cunningham
IRS990/Form990PartVIISectionAGrp/PersonNm6ulIE SEAL
IRS990/Form990PartVIISectionAGrp/PersonNm7Mike Scott
IRS990/Form990PartVIISectionAGrp/PersonNm8Marc Klaith
IRS990/Form990PartVIISectionAGrp/PersonNm9Mark Marcy
IRS990/Form990PartVIISectionAGrp/PersonNm10Jeff Bengston
IRS990/Form990PartVIISectionAGrp/PersonNm11Gary Larson
IRS990/Form990PartVIISectionAGrp/PersonNm12Chuck Karl
IRS990/Form990PartVIISectionAGrp/PersonNm13Adam Mannausau
IRS990/Form990PartVIISectionAGrp/PersonNm14John Fruetel
IRS990/Form990PartVIISectionAGrp/PersonNm15Dennis Edwards
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IRS990/Form990PartVIISectionAGrp/PersonNm17BILL THOENNES
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IRS990/Form990PartVIISectionAGrp/PersonNm19Greg Martin
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IRS990/Form990PartVIISectionAGrp/PersonNm22GARY CONRATH
IRS990/Form990PartVIISectionAGrp/PersonNm23Bruce West
IRS990/Form990PartVIISectionAGrp/PersonNm24Tim Oland
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IRS990/Form990PartVIISectionAGrp/PersonNm26jenA NOAH
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3dIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4dIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5dIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6dIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7dIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14dIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16dIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18dIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26eDITOR IN CHIEF
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IRS990/Form990TFiledInd01
IRS990/FormationYr01975
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IRS990/InsuranceGrp/ProgramServicesAmt0789
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IRS990/ProgramServiceRevenueGrp/Desc1ADVERTISING
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1195148
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt273122

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.74$0.85$6.90$7.79$7.45$0.35
2023Detailed filing. Detailed filing data is available for this year.$7.04$0.71$6.33$7.50$6.73$0.78
2022Detailed filing. Detailed filing data is available for this year.$5.51$0.39$5.12$7.50$7.01$0.49
2021Detailed filing. Detailed filing data is available for this year.$6.02$0.87$5.15$6.56$6.01$0.55
2020Detailed filing. Detailed filing data is available for this year.$5.32$0.30$5.02$3.75$4.03$0.28
2019Detailed filing. Detailed filing data is available for this year.$5.54$0.54$5.00$7.49$7.33$0.15
2018Detailed filing. Detailed filing data is available for this year.$4.97$0.44$4.53$7.43$7.54$0.10
2017Detailed filing. Detailed filing data is available for this year.$5.76$0.90$4.87$8.16$7.40$0.77
2016Detailed filing. Detailed filing data is available for this year.$4.95$1.06$3.89$8.17$7.75$0.42
2015Detailed filing. Detailed filing data is available for this year.$4.11$0.75$3.35$6.16$6.85$0.68
2014Detailed filing. Detailed filing data is available for this year.$4.67$0.49$4.18$5.92$5.94$0.02
2013Detailed filing. Detailed filing data is available for this year.$4.79$0.54$4.25$6.16$5.85$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.38$0.56$3.82$4.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.38$2.77$5.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.26$2.38$5.03