Civic Intelligence

Lower St Croix Valley Firefighters

EIN 41-1391786 • 501(c)4 • Lakeland, MN

Profile

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

1560 St Croix Trail SLakeland, MN 55043

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.00x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.00x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

34%

Higher net margin than 79% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

64th percentile

8.9%

Faster asset growth than 64% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

12%

Faster revenue growth than 56% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$2,401,300

Up $196,949 (+8.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,401,300

Up $196,949 (+8.9%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin79th percentile

Revenue

Up

$162,264

Up $17,361 (+12%) from 2023

Expenses

Down

$106,374

Down $106,741 (-50%) from 2023

Net Income

Up

$55,890

Up $124,102 (+182%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2024

Assets$2,401,300
Liabilities$0
Net Assets$2,401,300
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$162,264
Expenses$106,374
Net Income$55,890
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,401,300
Liabilities
$0
Net assets
$2,401,300
Revenue
$162,264
Expenses
$106,374
Net income
$55,890
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.2
Gross Receipts
$162,264
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,204,351$2,401,300▲ $196,949
Investments in Publicly Traded Securities$2,106,755$2,335,887▲ $229,132
Cash and Non-Interest-Bearing Accounts$96,596$64,413▼ $32,183
Accounts Receivable$1,000$1,000→ $0
Total Assets$2,204,351$2,401,300▲ $196,949
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,204,351$2,401,300▲ $196,949
Total Liabilities and Net Assets / Fund Balance$2,204,351$2,401,300▲ $196,949
Compensation and Service Providers
Top Officer Pay63rd percentile

Board Members and Trustees

NameTitle
Kevin WallPresident
Ralph PiscitelloVice President
David BarcusTrustee
Simon WirthTrustee
Beth Ofelt NelsonCity Officials
Ron MoorseCity Officials
James StanleyEx Officio Fire Chiff
Mike CruzSecretary
Kevin JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$91,055
Program Service Revenue
$0
Investment Income
$71,209
Other Revenue
$0
All Other Contributions
$2,010
Change in Net Assets
$55,890

Audited Revenue Reconciliation

Revenue per Audited Statements
$162,264
Revenue Not Reported on Form 990
$141,059
Total Revenue per Audited Statements
$303,323
Total Revenue per Form 990
$162,264
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$45,641
Total Fundraising Expense$5,639
Salaries, Compensation, and Employee Benefits$3,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$57,650--$57,650
Fees for Service Investment Mgmnt Fees$18,260--$18,260
Conferences and Meetings$11,052-$5,639$16,691
Fees for Services Accounting-$8,445-$8,445
Other Salaries and Wages$3,083--$3,083
Other Expenses$1,676--$1,676
Advertising$569--$569
Total Functional Expenses$92,290$8,445$5,639$106,374

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$106,374
Total Expenses per Audited Statements$106,374
Total Expenses per Form 990$106,374
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Each member gets one vote”

Member election for additional members Part VI line 7A

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

Governing body decisions Part VI 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.”

Committee meeting documentation Part VI line 8B

“There are no such committees.”

Form 990 governing body review Part VI line 11

“The governing body reviews and approves the 990 before it is filed”

Conflict of interest policy compliance Part VI line 12C

“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.”

Governing documents etc available to public Part VI line 19

“Public documents are available upon request”

Filing and Contact Details

Filer

Filer Name
Lower St Croix Valley Firefighters
EIN
41-1391786
In Care Of
% KEVIN MALECEK
Phone
6514367033
Address
1560 ST CROIX TRAIL S, LAKELAND, MN 55043

Signing Officer

Name
Kevin Malecek
Title
Treasurer
Phone
6514367033
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1962
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
By the Books Inc
Address
1259 GUN CLUB RD, Saint Paul, MN 55110
Preparer
Daryl Kisch
Phone
6517742107
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“ROUNDING”

Raw XML Appendix344 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH MEMBER GETS ONE VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT OFFICERS AT THE ANNUAL MEETING OF THE ORGANIZATION. EACH ACTIVE MEMBER HAS ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUTINE 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/ExplanationTxt3THERE ARE NO SUCH COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BODY REVIEWS AND APPROVES THE 990 BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/ExplanationTxt6PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN MALECEK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06514367033
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER ST CROIX VALLEY FIREFIGHTERS
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0411391786
ReturnHeader/Filer/InCareOfNm0% KEVIN MALECEK
ReturnHeader/Filer/PhoneNum06514367033
ReturnHeader/Filer/USAddress/AddressLine1Txt01560 ST CROIX TRAIL S
ReturnHeader/Filer/USAddress/CityNm0LAKELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055043
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475624349
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BY THE BOOKS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01259 GUN CLUB RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saint Paul
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055110
ReturnHeader/PreparerPersonGrp/PhoneNum06517742107
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DARYL KISCH
ReturnHeader/ReturnTs02025-11-16T22:20:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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