Civic Intelligence

Lower St Croix Valley Fire Dept Relief Assoc

990 • Fiscal year 2016 • EIN 41-1391786

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 31, 2017

Organization ProfileN/A
1560 St Croix Trail SLakeland, MN 55043

(651) 436-7033

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

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

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

23rd percentile

0.00x

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

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Net Margin

93rd percentile

61%

Higher net margin than 93% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

59th percentile

$426

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Asset Growth

70th percentile

7.6%

Faster asset growth than 70% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

13th percentile

-20%

Faster revenue growth than 13% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$1,618,604

Up $114,098 (+7.6%) from 2015

Net Assets

Up

$1,618,604

Up $114,098 (+7.6%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin93rd percentile

Revenue

Down

$111,373

Down $27,845 (-20%) from 2015

Expenses

Up

$43,891

Up $23,013 (+110%) from 2015

Net Income

Down

$67,482

Down $50,858 (-43%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

$3.0M$2.0M$1.0M$0Assets 2008: $831,057Liabilities 2008: $02008Assets 2011: $1,130,563Liabilities 2011: $0Net Assets 2011: $1,130,5632011Assets 2012: $1,221,396Liabilities 2012: $6,047Net Assets 2012: $1,215,3492012Assets 2013: $1,418,942Liabilities 2013: $0Net Assets 2013: $1,418,9422013Assets 2014: $1,492,890Liabilities 2014: $0Net Assets 2014: $1,492,8902014Assets 2015: $1,504,506Liabilities 2015: $0Net Assets 2015: $1,504,5062015Assets 2016: $1,618,604Liabilities 2016: $0Net Assets 2016: $1,618,6042016Assets 2017: $1,638,908Liabilities 2017: $0Net Assets 2017: $1,638,9082017Assets 2018: $1,600,090Liabilities 2018: $0Net Assets 2018: $1,600,0902018Assets 2019: $1,957,947Liabilities 2019: $0Net Assets 2019: $1,957,9472019Assets 2020: $2,251,458Liabilities 2020: $0Net Assets 2020: $2,251,4582020Assets 2021: $2,471,486Liabilities 2021: $0Net Assets 2021: $2,471,4862021Assets 2022: $2,121,852Liabilities 2022: $0Net Assets 2022: $2,121,8522022Assets 2023: $2,204,351Liabilities 2023: $0Net Assets 2023: $2,204,3512023Assets 2024: $2,401,300Liabilities 2024: $0Net Assets 2024: $2,401,3002024

Highlighted filing

2016

Assets$1,618,604
Liabilities$0
Net Assets$1,618,604
Open 2016 Filing

Operations Trend

Revenue Growth13th percentile

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

$400K$200K$0-$200KRevenue 2008: $87,645Expenses 2008: $14,480Net Income 2008: $73,1652008Revenue 2011: $77,569Expenses 2011: $20,176Net Income 2011: $57,3932011Expenses 2012: $117,7902012Revenue 2013: $107,903Expenses 2013: $96,359Net Income 2013: $11,5442013Revenue 2014: $138,109Expenses 2014: $46,193Net Income 2014: $91,9162014Revenue 2015: $139,218Expenses 2015: $20,878Net Income 2015: $118,3402015Revenue 2016: $111,373Expenses 2016: $43,891Net Income 2016: $67,4822016Revenue 2017: $149,417Expenses 2017: $298,949Net Income 2017: -$149,5322017Revenue 2018: $195,115Expenses 2018: $44,895Net Income 2018: $150,2202018Revenue 2019: $277,292Expenses 2019: $46,960Net Income 2019: $230,3322019Revenue 2020: $165,436Expenses 2020: $58,898Net Income 2020: $106,5382020Revenue 2021: $225,937Expenses 2021: $156,504Net Income 2021: $69,4332021Revenue 2022: $178,384Expenses 2022: $128,924Net Income 2022: $49,4602022Revenue 2023: $144,903Expenses 2023: $213,115Net Income 2023: -$68,2122023Revenue 2024: $162,264Expenses 2024: $106,374Net Income 2024: $55,8902024

Highlighted filing

2016

Revenue$111,373
Expenses$43,891
Net Income$67,482
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 31, 2017
Return Version
2016v3.0
Gross Receipts
$111,373
Mission and Program Overview

Mission

The association receives and manages public funds to provide retirement and ancillary benefits for individuals providing the governmental services of firefighting and emergency first response.

Provide retirement relief and other benefits to members and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,504,506$1,618,604▲ $114,098
Investments in Publicly Traded Securities$1,411,948$1,548,160▲ $136,212
Savings and Temporary Cash Investments$91,558$68,444▼ $23,114
Accounts Receivable$1,000$2,000▲ $1,000
Total Assets$1,504,506$1,618,604▲ $114,098
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,504,506$1,618,604▲ $114,098
Total Liabilities and Net Assets / Fund Balance$1,504,506$1,618,604▲ $114,098
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kevin JohnsonTreasurerPT$426$426
Kevin WallPresidentPT$250$250
MARY O'BRIENSecretary-$250$250

Board Members and Trustees

NameTitle
Jim StanleyVice President
James StatonEx Officio Trustee
Kris PetersonEx Officio Trustee
Tom WilsonEx Officio Trustee
Mike CruzTrustee
Ralph PiscitelloTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$49,111
Program Service Revenue
$0
Investment Income
$62,262
Other Revenue
$0
All Other Contributions
$100
Change in Net Assets
$67,482

Audited Revenue Reconciliation

Revenue per Audited Statements
$111,373
Total Revenue per Audited Statements
$111,373
Total Revenue per Form 990
$111,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,161
Salaries, Compensation, and Employee Benefits$926
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$21,804--$21,804
Fees for Service Investment Mgmnt Fees$14,393--$14,393
Fees for Services Accounting-$5,768-$5,768
Other Expenses$1,000--$1,000
Current Officers, Directors, Trustees, and Key Employees-$926-$926
Total Functional Expenses$37,197$6,694$0$43,891

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$43,891
Total Expenses per Audited Statements$43,891
Total Expenses per Form 990$43,891
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

“The members elect officers at the annual meeting of the organization. Each active member has one vote.”

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

“Routine decisions of the board of trustees are not subject to apporval by the membership. Any amendments to the associations bylaws are required to be approved by the members.”

Form 990, Part VI, Section B, Line 8B

“There are no such committees.”

Form 990, Part VI, Section B, Line 12

“The firefighter relief association does not have a separate written conflict of interest policy but minnesota state law governing fire relief organizations requires all board members to annually provide a statement of economic interest.”

Form 990, Part VI, Section C, Line 19

“Public documents are available upon request”

Form 990, Part VI, Section B, Line 14

“Document retention and destruction policy- the assocciation does not have a seperate written policy, however they are required to follow minnesota state law regarding fire relief organizations.”

Filing and Contact Details

Filer

Filer Name
Lower St Croix Valley Firefighters Relief Association
EIN
41-1391786
Phone
6514367033
Address
1560 ST CROIX TRAIL S, LAKELAND, MN 55043

Signing Officer

Name
Kevin Wall
Title
President
Signed
2017-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Wall
Formed
1962
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
By the Books Inc
Address
4730 WHITE BEAR PARKWAY, WHITE BEAR LAKE, MN 55110
Preparer
Daryl Kisch
Phone
6517742107
Supplemental Narrative

Financial Statement Notes

X Line 2

“Fasb asc 740-10 provides that a tax expense or benefit from an uncertain income tax position including tax-exempt status may be recognized only when it is more likely than not that the positiion will be sustained upon examination by taxing authorities. Management beleives the association has no uncertian income tax positions that would result in an accrual, expense or benefit under the more likely than not standard.”

Raw XML Appendix354 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0111373
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740-10 PROVIDES THAT A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION INCLUDING TAX-EXEMPT STATUS MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITIION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELEIVES THE ASSOCIATION HAS NO UNCERTIAN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X LINE 2
IRS990ScheduleD/TotalExpensesPerForm990Amt043891
IRS990ScheduleD/TotalRevenuePerForm990Amt0111373
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0111373
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt043891
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS ELECT OFFICERS AT THE ANNUAL MEETING OF THE ORGANIZATION. EACH ACTIVE MEMBER HAS ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ROUTINE DECISIONS OF THE BOARD OF TRUSTEES ARE NOT SUBJECT TO APPORVAL BY THE MEMBERSHIP. ANY AMENDMENTS TO THE ASSOCIATIONS BYLAWS ARE REQUIRED TO BE APPROVED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO SUCH COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FIREFIGHTER RELIEF ASSOCIATION DOES NOT HAVE A SEPARATE WRITTEN CONFLICT OF INTEREST POLICY BUT MINNESOTA STATE LAW GOVERNING FIRE RELIEF ORGANIZATIONS REQUIRES ALL BOARD MEMBERS TO ANNUALLY PROVIDE A STATEMENT OF ECONOMIC INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENT RETENTION AND DESTRUCTION POLICY- THE ASSOCCIATION DOES NOT HAVE A SEPERATE WRITTEN POLICY, HOWEVER THEY ARE REQUIRED TO FOLLOW MINNESOTA STATE LAW REGARDING FIRE RELIEF ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VII, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 14
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01504506
IRS990/TotalAssetsEOYAmt01618604
IRS990/TotalAssetsGrp/BOYAmt01504506
IRS990/TotalAssetsGrp/EOYAmt01618604
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt049111
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06694
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt037197
IRS990/TotalFunctionalExpensesGrp/TotalAmt043891
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01504506
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01618604
IRS990/TotalProgramServiceExpensesAmt037197
IRS990/TotalReportableCompFromOrgAmt0926
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0111373
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01504506
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01618604
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 234
IRS990/USAddress/CityNm0LAKELAND
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055043
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN WALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER ST CROIX VALLEY FIREFIGHTERS RELIEF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0411391786
ReturnHeader/Filer/PhoneNum06514367033
ReturnHeader/Filer/USAddress/AddressLine1Txt01560 ST CROIX TRAIL S
ReturnHeader/Filer/USAddress/CityNm0LAKELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055043
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0036008DBCDCCAF302AD6DDC36FF4B9AF4B1E02C7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId003470FF814324C9EB6EAA07B5D9959F644887142
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.89.197.173
ReturnHeader/FilingSecurityInformation/IPDt02017-07-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm017:42:41
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BY THE BOOKS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04730 WHITE BEAR PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHITE BEAR LAKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055110
ReturnHeader/PreparerPersonGrp/PhoneNum06517742107
ReturnHeader/PreparerPersonGrp/PreparationDt02017-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DARYL KISCH
ReturnHeader/ReturnTs02017-07-31T12:43:32-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,618,604
Liabilities
$0
Net assets
$1,618,604
Revenue
$111,373
Expenses
$43,891
Net income
$67,482
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$0.16$0.11$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$0.14$0.21$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$0.18$0.13$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$0.23$0.16$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$0.17$0.06$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$0.28$0.05$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$0.20$0.04$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.15$0.30$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.11$0.04$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.14$0.02$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.14$0.05$0.09
2013Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.11$0.10$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.01$1.22$0.12
2011Summary only. Only limited summary data is available for this year.$1.13$0.00$1.13$0.08$0.02$0.06
2008Summary only. Only limited summary data is available for this year.$0.83$0.00$0.09$0.01$0.07