Civic Intelligence

Lower St Croix Valley Fire Dept Relief Assoc

990 • Fiscal year 2019 • EIN 41-1391786

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 12, 2020

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

(651) 774-2107

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.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

23rd percentile

0.00x

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

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

97th percentile

83%

Higher net margin than 97% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

60th percentile

$520

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

84th percentile

22%

Faster asset growth than 84% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

88th percentile

42%

Faster revenue growth than 88% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$1,957,947

Up $357,857 (+22%) from 2018

Net Assets

Up

$1,957,947

Up $357,857 (+22%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin97th percentile

Revenue

Up

$277,292

Up $82,177 (+42%) from 2018

Expenses

Up

$46,960

Up $2,065 (+4.6%) from 2018

Net Income

Up

$230,332

Up $80,112 (+53%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth84th 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

2019

Assets$1,957,947
Liabilities$0
Net Assets$1,957,947
Open 2019 Filing

Operations Trend

Revenue Growth88th 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

2019

Revenue$277,292
Expenses$46,960
Net Income$230,332
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 12, 2020
Return Version
2019v5.1
Gross Receipts
$986,621
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$1,600,090$1,957,947▲ $357,857
Investments in Publicly Traded Securities$1,564,433$1,918,334▲ $353,901
Cash and Non-Interest-Bearing Accounts$35,657$39,613▲ $3,956
Total Assets$1,600,090$1,957,947▲ $357,857
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,600,090$1,957,947▲ $357,857
Total Liabilities and Net Assets / Fund Balance$1,600,090$1,957,947▲ $357,857
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleOtherTotal
Kevin JohnsonTreasurer$520$520
Kevin WallPresident$250$250

Board Members and Trustees

NameTitle
Ralph PiscitelloVice President
Chip HanniganTrustee
Simon WirthTrustee
Beth Ofelt NelsonCity Officials
Tom WilsonCity Officials
James StanleyEx Officio Fire Chiff
Mike CruzSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$54,120
Program Service Revenue
$0
Investment Income
$212,044
Other Revenue
$11,128
Change in Net Assets
$230,332

Audited Revenue Reconciliation

Revenue per Audited Statements
$54,120
Total Revenue per Audited Statements
$54,120
Total Revenue per Form 990
$54,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,666
Salaries, Compensation, and Employee Benefits$2,310
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$20,984--$20,984
Fees for Service Investment Mgmnt Fees$14,758--$14,758
Conferences and Meetings$5,248--$5,248
Fees for Services Accounting-$2,740-$2,740
Current Officers, Directors, Trustees, and Key Employees-$2,310-$2,310
Office Expenses$906--$906
Other Expenses-$14-$14
Total Functional Expenses$41,896$5,064$0$46,960

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$41,896
Total Expenses per Audited Statements$41,896
Total Expenses per Form 990$41,896
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,373
Fundraising Direct Expenses$2,245
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pancake Fund$13,373$13,373-$13,373
Total Events$13,373$13,373$2,245$11,128
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
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
Address
1560 ST CROIX TRAIL S, LAKELAND, MN 55043

Signing Officer

Name
Kevin Wall
Title
President
Phone
6514367033
Signed
2020-11-12
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, WHITE BEAR LAKE, 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”

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

“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 Appendix369 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE RETIREMENT RELIEF AND OTHER BENEFITS TO MEMBERS AND THEIR DEPENDENTS.
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt020984
IRS990/BenefitsToMembersGrp/TotalAmt020984
IRS990/BooksInCareOfDetail/PersonNm0BY THE BOOKS
IRS990/BooksInCareOfDetail/PhoneNum06517742107
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01259 GUN CLUB ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAINT PAUL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055110
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt035657
IRS990/CashNonInterestBearingGrp/EOYAmt039613
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt02310
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt02310
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt05248
IRS990/ConferencesMeetingsGrp/TotalAmt05248
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/ContriRptFundraisingEventAmt03301
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt020984
IRS990/CYContributionsGrantsAmt054120
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0212044
IRS990/CYOtherExpensesAmt023666
IRS990/CYOtherRevenueAmt011128
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0230332
IRS990/CYSalariesCompEmpBnftPaidAmt02310
IRS990/CYTotalExpensesAmt046960
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0277292
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDE RETIREMENT RELIEF AND OTHER BENEFITS TO MEMBERS AND THEIR DEPENDENTS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt041896
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02740
IRS990/FeesForServicesAccountingGrp/TotalAmt02740
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt014758
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt014758
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN WALL
IRS990/Form990PartVIISectionAGrp/PersonNm1RALPH PISCITELLO
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE CRUZ
IRS990/Form990PartVIISectionAGrp/PersonNm3KEVIN JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm4CHIP HANNIGAN
IRS990/Form990PartVIISectionAGrp/PersonNm5SIMON WIRTH
IRS990/Form990PartVIISectionAGrp/PersonNm6TOM WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm7BETH OFELT NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm8JAMES STANLEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3520
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6CITY OFFICIALS
IRS990/Form990PartVIISectionAGrp/TitleTxt7CITY OFFICIALS
IRS990/Form990PartVIISectionAGrp/TitleTxt8EX OFFICIO FIRE CHIFF
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01962
IRS990/FormerOfcrEmployeesListedInd0true
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt03301
IRS990/FundraisingDirectExpensesAmt02245
IRS990/FundraisingGrossIncomeAmt013373
IRS990/GainOrLossGrp/SecuritiesAmt0115050
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt050819
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0822134
IRS990/GrossReceiptsAmt0986621
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt096994
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt096994
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01564433
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01918334
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0707084
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE RETIREMENT RELIEF AND OTHER BENEFITS TO MEMBERS AND THEIR DEPENDENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01600090
IRS990/NetAssetsOrFundBalancesEOYAmt01957947
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0115050
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0115050
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt011128
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt011128
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0127526
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0906
IRS990/OfficeExpensesGrp/TotalAmt0906
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-1
IRS990/OtherExpensesGrp/Desc0BANK FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014
IRS990/OtherExpensesGrp/TotalAmt014
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt078362
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0111044
IRS990/PYOtherRevenueAmt05709
IRS990/PYRevenuesLessExpensesAmt0195115
IRS990/PYTotalRevenueAmt0195115
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0230332
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt054120
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01600090
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01957947
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/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt041896
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt054120
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/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
IRS990ScheduleD/TotalExpensesPerForm990Amt041896
IRS990ScheduleD/TotalRevenuePerForm990Amt054120
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt054120
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt041896
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02245
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PANCAKE FUND
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02245
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02245
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt013373
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt013373
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013373
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt013373
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011128
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES STANLEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EX OFFICIO FIRE CHIFF
IRS990/ScheduleORequiredInd0true
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01600090
IRS990/TotalAssetsEOYAmt01957947
IRS990/TotalAssetsGrp/BOYAmt01600090
IRS990/TotalAssetsGrp/EOYAmt01957947
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt054120
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05064
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt041896
IRS990/TotalFunctionalExpensesGrp/TotalAmt046960
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01600090
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01957947
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt041896
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt011128
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0212044
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0277292
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01600090
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01957947
IRS990/TotReportableCompRltdOrgAmt0770
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN WALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06514367033
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER ST CROIX VALLEY FIREFIGHTERS
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0411391786
ReturnHeader/Filer/USAddress/AddressLine1Txt01560 ST CROIX TRAIL S
ReturnHeader/Filer/USAddress/CityNm0LAKELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055043
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D9B239E0D5EEE0DC578FA1A04BEF1B3E0723A493
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D9B239E0D5EEE0DC578FA1A04BEF1B3E0723A493
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId041809520203215ymykil
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-11-16
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.73.253.10
ReturnHeader/FilingSecurityInformation/IPDt02020-11-16
ReturnHeader/FilingSecurityInformation/IPTm015:32:39
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475624349
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BY THE BOOKS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01259 GUN CLUB RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHITE BEAR LAKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055110
ReturnHeader/PreparerPersonGrp/PhoneNum06517742107
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daryl Kisch
ReturnHeader/ReturnTs02020-11-13T00:32:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,957,947
Liabilities
$0
Net assets
$1,957,947
Revenue
$277,292
Expenses
$46,960
Net income
$230,332
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