Civic Intelligence

Crookston Fire Fighters Assn

990 • Fiscal year 2016 • EIN 41-1294803

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 03, 2017

620 South Main StreetCrookston, MN 56716

(218) 281-4584

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

85th percentile

27%

Higher net margin than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

36th percentile

$7,200

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

65th percentile

6.1%

Faster asset growth than 65% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

20th percentile

-14%

Faster revenue growth than 20% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$697,976

Up $40,115 (+6.1%) from 2015

Net Assets

Up

$697,976

Up $43,814 (+6.7%) from 2015

Liabilities

Down

$0

Down $3,699 (-100%) from 2015

Revenue

Down

$160,085

Down $26,653 (-14%) from 2015

Expenses

Up

$116,267

Up $25,027 (+27%) from 2015

Net Income

Down

$43,818

Down $51,680 (-54%) from 2015

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 2011: $483,268Liabilities 2011: $6,100Net Assets 2011: $477,1682011Assets 2012: $478,034Liabilities 2012: $0Net Assets 2012: $478,0342012Assets 2013: $499,737Liabilities 2013: $0Net Assets 2013: $499,7372013Assets 2014: $644,184Liabilities 2014: $0Net Assets 2014: $644,1842014Assets 2015: $657,861Liabilities 2015: $3,699Net Assets 2015: $654,1622015Assets 2016: $697,976Liabilities 2016: $0Net Assets 2016: $697,9762016Assets 2017: $746,776Liabilities 2017: $0Net Assets 2017: $746,7762017Assets 2018: $1,005,203Liabilities 2018: $100,000Net Assets 2018: $905,2032018Assets 2019: $1,070,538Liabilities 2019: $90,000Net Assets 2019: $980,5382019Assets 2020: $1,049,610Liabilities 2020: $80,000Net Assets 2020: $969,6102020Assets 2021: $1,129,521Liabilities 2021: $70,000Net Assets 2021: $1,059,5212021Assets 2022: $1,071,925Liabilities 2022: $60,000Net Assets 2022: $1,011,9252022Assets 2023: $1,121,186Liabilities 2023: $50,000Net Assets 2023: $1,071,1862023Assets 2024: $1,307,615Liabilities 2024: $40,000Net Assets 2024: $1,267,6152024

Highlighted filing

2016

Assets$697,976
Liabilities$0
Net Assets$697,976

Operations Trend

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

$300K$200K$100K$0Revenue 2011: $173,960Expenses 2011: $88,495Net Income 2011: $85,4652011Expenses 2012: $83,2442012Revenue 2013: $117,452Expenses 2013: $69,858Net Income 2013: $47,5942013Revenue 2014: $249,140Expenses 2014: $91,423Net Income 2014: $157,7172014Revenue 2015: $186,738Expenses 2015: $91,240Net Income 2015: $95,4982015Revenue 2016: $160,085Expenses 2016: $116,267Net Income 2016: $43,8182016Revenue 2017: $190,186Expenses 2017: $141,343Net Income 2017: $48,8432017Revenue 2018: $286,691Expenses 2018: $134,266Net Income 2018: $152,4252018Revenue 2019: $228,014Expenses 2019: $153,364Net Income 2019: $74,6502019Revenue 2020: $166,162Expenses 2020: $153,661Net Income 2020: $12,5012020Revenue 2021: $279,340Expenses 2021: $195,625Net Income 2021: $83,7152021Revenue 2022: $186,757Expenses 2022: $174,483Net Income 2022: $12,2742022Revenue 2023: $209,324Expenses 2023: $161,170Net Income 2023: $48,1542023Revenue 2024: $207,159Expenses 2024: $135,706Net Income 2024: $71,4532024

Highlighted filing

2016

Revenue$160,085
Expenses$116,267
Net Income$43,818
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 3, 2017
Return Version
2016v3.0
Gross Receipts
$1,402,196
Mission and Program Overview

Mission

NONE

Fire protection & emergency rescue

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$654,162$697,976▲ $43,814
Land, Buildings, and Equipment, Net$106,503$352,365▲ $245,862
Investments Other Securities$361,582$262,233▼ $99,349
Cash and Non-Interest-Bearing Accounts$134,902$34,644▼ $100,258
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$657,861$697,976▲ $40,115
Other Assets Total$54,874$48,734▼ $6,140
Liabilities
Accounts Payable and Accrued Expenses$3,699--
Total Liabilities$3,699$0▼ $3,699
Net Assets / Fund Balance
Total Net Assets Fund Balance$654,162$697,976▲ $43,814
Total Liabilities and Net Assets / Fund Balance$657,861$697,976▲ $40,115

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$270,660$5,638-
Equipment$81,705$632,384-
Other Assets Org$48,734--
Other Securities$262,233--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Eric RudnikDirector$7,200$7,200
Jim PerreaultDirector$2,400$2,400
Brian HansonPresident$2,010$2,010
Tom FeiroSecretary$1,790$1,790
Mike SwensonTreasurer$1,705$1,705
Rod ErdmannFormer President$915$915
Robin SteinbrinkVice Pres.$895$895
Derek BrekkenDirector$695$695
Trent BrekkenDirector$625$625
Chris CourniaDirector$450$450
Revenue and Support

Revenue Composition

Contributions and Grants
$32,000
Program Service Revenue
$137,195
Investment Income
$-13,609
Other Revenue
$4,499
Change in Net Assets
$43,818
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,473
Salaries, Compensation, and Employee Benefits$23,794
Grants and Similar Amounts Paid$15,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$20,712--$20,712
Current Officers, Directors, Trustees, and Key Employees$18,685--$18,685
Grants to Domestic Orgs$15,000--$15,000
Insurance$10,867--$10,867
Advertising$5,584--$5,584
Other Expenses$4,989--$4,989
Other Salaries and Wages$3,418--$3,418
Fees for Services Legal-$3,315-$3,315
Fees for Services Accounting-$3,258-$3,258
Fees for Service Investment Mgmnt Fees-$2,543-$2,543
All Other Expenses$1,988--$1,988
Payroll Taxes$1,691--$1,691
Office Expenses$424--$424
Total Functional Expenses$107,151$9,116$0$116,267
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Crookston Firefighters Relief AssociationCrookston, MN501 (c) 4TO HELP FUND THE RELIEF ASSOCIATION'S PENSION$15,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Direct Expenses$575,619
Gaming Gross Income$570,279
Fundraising Gross Income$21,659
Fundraising Direct Expenses$11,820
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Management duties delegated
No

Governance Explanations

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

Organization reviews form 990 at next regular meeting after completion of form 990 by cpa firm.

Form 990, Part VI, Section C, Line 19

Currently there is no formal method in place to make governing documents, policies and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Crookston Firefighters Assn
EIN
41-1294803
Phone
2182814584
Address
620 SOUTH MAIN STREET, CROOKSTON, MN 56716

Signing Officer

Name
Mike Swenson
Title
Treasurer
Phone
2182814584
Signed
2017-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Swenson
Formed
1993
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
26
Volunteers
0

Preparer

Firm
Brady Martz and Associates Pc
Address
PO BOX 14296, GRAND FORKS, ND 58208-4296
Preparer
Nicole Heldstab
Phone
7017754685
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0654162
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0697976
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt032000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt017267
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt049267
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0-13612
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt016838
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt019237
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt013873
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08991
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt045327
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt061340
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89090
IRS990ScheduleA/PublicSupportPY170Pct00.88200
IRS990ScheduleA/PublicSupportTotal170Amt0554415
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt096195
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0115880
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt096574
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt075028
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0121471
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0505148
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0128195
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0133147
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt096574
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt075028
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0121471
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0554415
IRS990ScheduleA/TotalSupportAmt0622300
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt09465
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt013093
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt022558
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0270660
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05638
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0276298
IRS990ScheduleD/EquipmentGrp/BookValueAmt081705
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0632384
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0714089
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt048734
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENT IN GAMING ACTIVITES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0262233
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS IN VARIOUS SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0352365
IRS990ScheduleD/TotalBookValueOtherAssetsAmt048734
IRS990ScheduleD/TotalBookValueSecuritiesAmt0262233
IRS990ScheduleG/CharitableDistributionRqrInd01
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0468276
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0468276
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0575619
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0570279
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0570279
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-5340
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt087579
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt087579
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt019764
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt019764
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd00
IRS990ScheduleG/GamingManagerCompensationAmt07200
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0BRAD CARLSTROM
IRS990ScheduleG/GamingManagerServicesProvTxt0GENERAL BOOKKEEPING, FILING MONTHLY STATE REPORTS, VISITING PULL-TAB SITES
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd01
IRS990ScheduleG/IndividualWithBooksNm0BRAD CARLSTROM
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0620 SOUTH MAIN STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0CROOKSTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056716
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 (C) 4
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO HELP FUND THE RELIEF ASSOCIATION'S PENSION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CROOKSTON FIREFIGHTERS RELIEF ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientEIN0416028381
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0620 SOUTH MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CROOKSTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd056716
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT REQUIRE GRANT RECIPIENTS TO DOCUMENT HOW GRANTS ARE UTILIZED. ON AN ANNUAL BASIS THE BOARD REVIEWS THE BUDGET FOR PROVIDING FUNDING TO THE RELIEF ASSOCIATION AND APPROVES THE GRANT AMOUNT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION REVIEWS FORM 990 AT NEXT REGULAR MEETING AFTER COMPLETION OF FORM 990 BY CPA FIRM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CURRENTLY THERE IS NO FORMAL METHOD IN PLACE TO MAKE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0657861
IRS990/TotalAssetsEOYAmt0697976
IRS990/TotalAssetsGrp/BOYAmt0657861
IRS990/TotalAssetsGrp/EOYAmt0697976
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt032000
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09116
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0107151
IRS990/TotalFunctionalExpensesGrp/TotalAmt0116267
IRS990/TotalGrossUBIAmt0-5337

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.04$1.27$0.21$0.14$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.12$0.05$1.07$0.21$0.16$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.06$1.01$0.19$0.17$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.07$1.06$0.28$0.20$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.08$0.97$0.17$0.15$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.09$0.98$0.23$0.15$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.01$0.10$0.91$0.29$0.13$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.19$0.14$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.16$0.12$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.65$0.19$0.09$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.25$0.09$0.16
2013Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.12$0.07$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.48$0.08
2011Summary only. Only limited summary data is available for this year.$0.48$0.01$0.48$0.17$0.09$0.09