Civic Intelligence

Lower St Croix Valley Fire Dept Relief Assoc

990 • Fiscal year 2020 • EIN 41-1391786

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 13, 2021

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

26th percentile

0.00x

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

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

26th percentile

0.00x

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

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Net Margin

92nd percentile

64%

Higher net margin than 92% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$186

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2020

Asset Growth

76th percentile

15%

Faster asset growth than 76% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

9th percentile

-40%

Faster revenue growth than 9% of similar nonprofits.

2020 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$2,251,458

Up $293,511 (+15%) from 2019

Net Assets

Up

$2,251,458

Up $293,511 (+15%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin92nd percentile

Revenue

Down

$165,436

Down $111,856 (-40%) from 2019

Expenses

Up

$58,898

Up $11,938 (+25%) from 2019

Net Income

Down

$106,538

Down $123,794 (-54%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth76th 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

2020

Assets$2,251,458
Liabilities$0
Net Assets$2,251,458
Open 2020 Filing

Operations Trend

Revenue Growth9th 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

2020

Revenue$165,436
Expenses$58,898
Net Income$106,538
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 13, 2021
Return Version
2020v4.1
Gross Receipts
$238,384
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$1,957,947$2,251,458▲ $293,511
Investments in Publicly Traded Securities$1,918,334$2,222,748▲ $304,414
Cash and Non-Interest-Bearing Accounts$39,613$28,710▼ $10,903
Total Assets$1,957,947$2,251,458▲ $293,511
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,957,947$2,251,458▲ $293,511
Total Liabilities and Net Assets / Fund Balance$1,957,947$2,251,458▲ $293,511
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleBaseTotal
Chip HanniganTrustee$186$186
Kevin JohnsonTreasurer$186$186
Kevin WallPresident$186$186
Mike CruzSecretary$186$186
Ralph PiscitelloVice President$140$140
Simon WirthTrustee$140$140

Board Members and Trustees

NameTitle
Beth Ofelt NelsonCity Officials
Don JamesCity Officials
Revenue and Support

Revenue Composition

Contributions and Grants
$59,528
Program Service Revenue
$0
Investment Income
$105,908
Other Revenue
$0
Change in Net Assets
$106,538

Audited Revenue Reconciliation

Revenue per Audited Statements
$-19,560
Revenue Not Reported on Form 990
$186,889
Total Revenue per Audited Statements
$167,329
Total Revenue per Form 990
$-19,560
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,856
Salaries, Compensation, and Employee Benefits$1,039
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$37,003--$37,003
Fees for Service Investment Mgmnt Fees$15,526--$15,526
Fees for Services Accounting-$3,155-$3,155
Office Expenses-$1,443-$1,443
Current Officers, Directors, Trustees, and Key Employees-$1,039-$1,039
Fees for Services Management-$732-$732
Total Functional Expenses$52,529$6,369$0$58,898

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$60,707
Total Expenses per Audited Statements$60,707
Total Expenses per Form 990$60,707
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
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 Johnson
Title
Treasurer
Phone
6514367033
Signed
2021-03-13
Discuss with paid preparer
Yes

Organization Details

Formed
1962
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
2

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 Appendix341 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/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.
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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/PreparerPersonGrp/PreparationDt02021-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daryl Kisch
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ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,251,458
Liabilities
$0
Net assets
$2,251,458
Revenue
$165,436
Expenses
$58,898
Net income
$106,538
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